Court : Gujarat
Decided on : Nov-13-1978
Reported in : AIR1979Guj149; (1979)0GLR268
..... prescribed for the application, and the consensus of judicial opinion on this point had been noticed by the privy council in hansraj gupta v. official liquidators, dehra dun mussorie electric tramway co. ltd. 60 . an attempt was no doubt made in the case (sha mulchand i v. jawahar mills) of : [1953 ..... 10)to,the court of civil judge sr./ jr. division .........under clause (i) of sub-section (3) of s. 38 of the bombay agricultural debtors' relief act, 1947,i ..... son of ........................................resident of :taluka, ..................hereby apply for execution of award no. -............ dated ................ passed by the court as the debtor ..............has made ..... decision of the supreme court in athani municipality v. labour court, hubli : (1969)iillj651sc and following that decision, held that even under the limitation act of 1963, the residuary article 137 would apply only to applications made under the code of civil procedure, 1908. the decision of -the supreme court in .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-10-1978
Reported in : (1979)1GLR134
..... in our opinion, section 95, (2)(b) governs the instant case. compulsory insurance of such a nature as contemplated by section 95 (2)(b) of the motor vehicles act, 1939 ought to have been taken out. by insuring the vehicle in question for a lesser amount under a clause inapplicable to the instant case, the insurance company cannot escape ..... and to insert the words 'with the insured person' would be to insert words of specific limitation beyond what can be inferred from the general tenor of the act or policy. if those words had been intended, the learned law lords further observed, they could and should have been expressed and that since they were not expressed ..... decision of the supreme court in pushpabai's case provided the case is governed by clause (c) of sub-section (2) of section 95 of the motor vehicles act, 1939. interpreting the relevant provisions of section 95, the supreme court has observed in that decision that the section does not require that a policy of insurance should .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-25-1978
Reported in : (1978)19GLR1067
..... by the three persons on the basis of those proposals and suggestions was effective, meaningful and substantial consultation within the meaning of section 7 of the gujarat municipalities act, 1963. therefore, i find eo infirmity in the impugned delimitation order which the state government has made. to repeat, even if the municipality can be ..... had delegated its powers to the three persons to tender advice to the state government through the collector by entering into consultations with the latter. they acted upon the suggestions individually made by 36 municipal councillors out of 40 the remaining 4 having chosen not to make any suggestions. the proposals and the ..... persons whom the municipal council authorised to enter into consultations with the collector were not appointed as a committee within the meaning of section 55 of the act.7. mr. daru has further argued that, under the aforesaid circumstances, the only section under which three persons could have been appointed into a committee .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-24-1978
Reported in : [1979]116ITR319(Guj)
..... . mr. shah, therefore, attempted to persuade us that this must in effect be considered to be a gift and merely because the assessee performed the physical act of purchasing the assets they should not be considered to be assets acquired by purchase by the assessee. we have declined to entertain this contention in view of ..... deducted and in particular there shall be deducted any debts incurred in respect of the business for income-tax (including advance tax) due under any provision of the act......' 13. it would also be necessary to dispose of the preliminary objection raised by mr. desai, learned advocate for the revenue. mr. shah for the assessee ..... . 3. the assessee, kaira district co-operative milk producers' union ltd., anand, is a co-operative milk producers'society registered under the bombay co-operative societies act, and enjoys the position of being a pioneer society in the co-operative field of dairy industry and more particularly milk production and its allied products. it started .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-03-1978
Reported in : [1979]118ITR973(Guj)
..... case with waiver or reduction or any other clause except clause (8) of s. 139. section 273a(1)(iii) gives power to the commissioner, notwithstanding anything contained in the act, whether on his own motion or otherwise, to reduce or waive the amount of interest paid or payable under sub-s. (8) of s. 139, and under clause (c), in ..... on the statements made in the petition. it is clear that the first respondent, commissioner of income-tax, purported to exercise his power under s. 273a of the i.t. act. the only question that was before him was to consider whether the conditions of clause (c) of s. 273a(1) were satisfied or not. we are not concerned in this .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-05-1978
Reported in : [1980]122ITR499(Guj)
..... dying before attaining majority, his shares was to go to the surviving sons. in order that the provision contained in cl.(v) of s. 64 of the i.t. act, 1961, could be pressed into service so as to justify the inclusion of income arising from the properties transferred to a person or association of persons for the benefit of ..... income arising from the said properties was deferred and, therefore, it was liable to be included in the hands of the settlor as prescribed under s. 64(v) of the act. 6. the assessee being aggrieved by this order of the ito, carried the matter in appeal before the aac, who accepted the contention of the assessee and deleted the addition ..... the ito, however, rejected the assessee's claim for not including the income arising from the properties settled on trust in his income under s. 64(v) of the aforesaid act as the same was not attracted and applicable in the facts and circumstances of the case. in the opinion of the ito, the assets were transferred by the assessee to .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-16-1978
Reported in : [1978]115ITR27(Guj)
..... the different authorities like the income-tax officer, the appellate assistant commissioner, the commissioner and the appellate tribunal functioning under the provisions of the income-tax act are quasi-judicial tribunals and hence the observations of the supreme court in lonand grampanchayat's case, air 1968 sc 222, will apply to these quasi ..... ] 10 co. rep. 139a; 77 er 1136.' it was further observed that the words 'sufficient cause' which occurred in section 5 of the limitation act had received liberal construction and that similar interpretation should be placed upon those words in cognate statutory provisions like the one under consideration in that case. in this ..... grampanchayat v. ramgiri, air 1968 sc 222, in the context of a similar provision contained in the second proviso to section 20(2) of the minimum wages act, 1948, the supreme court observed as follows (in para. 3) : 'this discretion like other judicial discretion must be exercised with vigilance and circumspection according to .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-21-1978
Reported in : [1979]116ITR56(Guj)
..... tribunal was right in law in holding that the amounts collected by the assessee as 'laga receipt' were rightly held to be not includible to its total income under the act ?' 2. a few facts need be noticed in order to appreciate in proper perspective the contentions urged in respect of the above question. the assessee is a registered firm of .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-12-1978
Reported in : [1979]119ITR303(Guj)
..... court again in cit v. arun industries : [1966]61itr241(guj) in a slightly different context. it involved a question of interpretation of s. 15c of the indian i. t. act, 1922, in its application to a registered firm and arose out of the assessment of a registered firm for the assessment year 1961-62. the question was whether exemption under ..... and solely. rejecting this contention, chagla c.j., speaking for the division bench, held as under (p. 76) : 'mr. joshi says that a firm under the indian income-tax act is an assessable entity and, therefore, a distinction must be made between a business carried on by a firm and a business carried on by an individual. although a firm ..... the assessee and used for the business carried on by him in partnership was not liable to be included in his total income under section 22 of the i. t. act, 196 ?' 2. the question arises in the following circumstances : 3. the relevant assessment years with which we are concerned in this reference are 1967-68 to 1971-72. .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-30-1978
Reported in : [1980]121ITR694(Guj)
..... the remissness on the part of the income-tax officer in not applying the law contained in proviso (c) to section 10(2)(vi) of the indian income-tax act, 1922, and it cannot be said that excess depreciation allowed because of the mistake in the calculation of the depreciation was allowed and income escaped assessment because of the ..... the i.t. act that the initial depreciation granted would not reduce the written down value of the assets on which it is granted. the ito in connection with the assessment for the ..... prior to 1956, the petitioner had installed certain machinery and plant and in respect thereof had claimed normal depreciation as well as initial depreciation as provided by the i.t. act, which was then in force. the ito was allowing depreciation, both initial and ordinary, as per his own calculations from year to year. it has been provided in .....
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