Court : Gujarat
Decided on : Mar-19-1980
Reported in : (1981)22GLR320
..... way of penalty. it seeks to remove the plaintiff from service only because she did not join the training course as per the directors of the administrative officer. thus, the act of alleged insubordination is the foundation of the said order at ex. 44. the administrative officer sought to punish the plaintiff for having disobeyed his directions at ex. 45. ..... the plaintiff, even though called upon to join the training course, did not join the same and it in substance amounted to her lack of devotion to duty or an act of insubordination on the part of the plaintiff for such a conduct of the plaintiff, if she was required to be removed from the service, the procedure laid down ..... panchal. he submitted that if the impugned order ex. 44 was by way of penalty and that the plaintiff's service was sought to be terminated on account of alleged act of insubordination on the part of the plaintiff, ex. 45 itself can be treated as a show cause notice to her. to say the least, this is an argument .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-28-1980
Reported in : (1981)20CTR(Guj)68; [1981]127ITR74(Guj)
Divan, C.J.1. In this case, at the instance of the assessee, the following two questions have been referred to this court for its opinion : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in disallowing the claim of the assessee for deduction of a sum of Rs. 58,062 being the amount paid as its share for cable laying charges as revenue expenditure (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that for the purpose of allowance of expenditure under section 37(2) and the application of the rate of 1% prescribed therein the computation of the profit has to be made after making allowance for depreciation not only of the amount computed for the current year at Rs. 14,64,110 but also the amount brought forward from the earlier years, both constituting the amount of depreciation allowance for the current year, and, consequently, upholding the calculation of the Income-tax Officer ?...
Tag this Judgment!Court : Gujarat
Decided on : Mar-28-1980
Reported in : AIR1981Guj142; (1981)0GLR389
..... had subsisting mortgagee interest and liability in the suit property and consequently the period of limitation for redemption got extended under section 18 of the limitation act on both the occasional when these documents were executed. it must, therefore, logically follow that the equity of redemption for the suit mortgage enured up ..... -respondent contends that ex. 39 does not amount to any acknowledgment of subsisting mortgagee rights of umar mastu within the meaning of section 18 of the limitation act, 1963. the appellants-defendants contend to the contrary. it is, therefore, necessary to reproduce the relevant recitals in the statement ex. 39 in extenso. the ..... second statement was made by the plaintiff himself. if these two documents are construed as valid acknowledgments within the meaning of section 18 of the limitation act, 1963 then the plaintiff must necessarily fail as the equity of redemption which the present defendants appellants would not get extinguished by passage of time and .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-1980
Reported in : (1981)20CTR(Guj)73; [1981]132ITR377(Guj)
..... assessment year 1969-70, the assessee was entitled to deduction as revenue expenditure at least under s. 28(1) if not under s. 37 of the i.t. act.under these circumstances, all the questions referred to us are decided in favour of the assessee and against the revenue. the commissioner will pay the costs of these two references ..... capital nature ?(3) whether the tribunal was justified in not allowing the above expenditure as revenue expenditure deductible under section 28(1) or under section 37 of the income-tax act, 1961 ?'the facts leading to these reference are as follows : the relevant years under consideration are assessment years 1967-68, 1968-69 and 1969-70, the previous year ..... the year) should be included in the capital computation under rule 19(5) of the income-tax rules 1962, for the purpose of section 84 of the income-tax act, 1961, for the assessment year 1967-68 ?'the three questions which are referred to us at the instance of the assessee are as follows :(1) whether the tribunal .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-1980
Reported in : (1980)21GLR869
..... said judgment. it is observed as follows:the readiness and willingness of the tenant to pay could be found only if he had complied with the provisions of the act. the act does not cover the case of a person who is unable to pay owing to want of means but is otherwise 'ready and willing'. such a case is ..... under the circumstances, it is difficult for me even to conceive, that an eviction decree should be passed against the tenant under section 12(3)(b) of the bombay rent act.18. but mr. m.i. patel, the learned advocate for the landlord strongly urged before me, that in the instant case, the aforesaid circumstances do constitute negligence on ..... , the defendants can be said to have neglected to pay the entire arrears of rent and, therefore, the defendants are not entitled to the protection of the rent control act.10. the learned district judge, ultimately dismissed the appeal filed by the defendant-tenant. under these circumstances, the revision application as filed in this court.11. on behalf .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-02-1980
Reported in : AIR1981Guj223; (1981)0GLR469
..... for savings in respect of ss. 19 and 20 only, it reads thus: 'not withstanding the amendments made in sections 19 and 20 of the principal act by this act, a person shall be entitled to recover the amount of tax under the said section 19 or as the case may be, the amount of difference under ..... - ............ ........... .......... .........(b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder.it is clear, therefore, that unless the amending act expresses a contrary intention, the liability to pay education cess which accrued for a period or periods prior to 1st april, 1970 is saved. we find nothing in the amending ..... applications which the petitioners may make to him in that behalf. 3. the first question which has been raised is whether under section 12 of the gujarat education cess act, 1962, education cess could have been levied on the petitioners with effect from 1st april, 1962. in that behalf, mr., hathi has relied upon sub-see. ( .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-11-1980
Reported in : 1980(6)ELT390(Guj); (1981)0GLR533
..... are 'articles of hosiery' are statutorily exempted from payment of excise duty under item 22d and, therefore, do not attract any provisions of the central excises and salt act, 1944, and we declare accordingly. 13. in some of these petitions, applications for amendment have been made. the principal contention which the petitioners seek to raise by ..... has raised in support of the petitions is based upon the conjoint reading of item 22d and item 68 in the first schedule to the central excises and salt act, 1944. in order to appreciate the argument which he has raised, it is necessary to reproduce items 22d and 68 and understand their scheme. they read as ..... of these petitions. according to him, these petitions are not maintainable because the petitioners have been merely directed to take out licence under the central excises and salt act, 1944. according to the does not give rise to a cause- of-action which secondly, he has argued that appeal against such the collector, central excise, .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-15-1980
Reported in : (1980)2GLR48
..... have always to be finally adjusted as per sub-clause (vi) of clause (b) which has an overriding effect. thus sub-clause (iv) and sub-clause (vi) of clause (b) act and react on each other. ultimately the final accounting at the end of the calendar year has to be made and it is the final accounting which really matters. all .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-16-1980
Reported in : AIR1981Guj120; (1981)GLR473
..... to the impugned terms covered by the mortgage document, exhibit 37, when the mortgagee advanced them rs. 4,000/-. for all practical purposes the impugned conditions acting and reacting on each other had practically made null and void the equity of redemption the mortgagors had in the suit property. consequently the impugned terms cannot be ..... terms must necessarily amount to clog on the equity of redemption. both the courts below, therefore, were quite justified when they held that these two terms acting and reacting on each other and when viewed in the light of the surrounding and attendant circumstances as they existed in 1940, clearly amounted to clog on the ..... ignored by the court and hence the plaintiff-respondent was entitled to pray for a decree for redemption within the period of limitation prescribed by the limitation act starting from the date of the original mortgage of year 1940. it was therefore contended by the respondent-plaintiff that his suit for redemption of the suit .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-17-1980
Reported in : (1980)2GLR132
..... some of these survey numbers had superstructures standing on them. on 30th may 1957, the government of bombay issued a notification under section 4 of the land acquisition act for the acquisition of these lands. the public purpose which was stated in the notification was that they were required for a municipal play-ground. on 13th march ..... land acquisition officer made award of compensation on 30th june 1960. thereafter there was a reference to the city civil court at ahmedabad under sec, 18 of the act. the city civil court enhanced the compensation awarded by the land acquisition officer. the award made by the city civil court at ahmedabad was challenged by the ..... petition.3. the first question which has been raised by mr. shah who appears on behalf of the petitioners is that under section 48 of the land acquisition act, 1894, the state government cannot withdraw from acquisition of the aforesaid survey numbers of which possession has not been taken. sub-section (1) of section 48 provides .....
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