Court : Gujarat
Decided on : Apr-26-1973
Reported in : AIR1975Guj25; (1974)GLR780
..... mutation of their names as permanent tenants, while the plaintiffs-purchasers had terminated the lease by a notice at ex.156, dated october 19, 1947, under section 7 of the 1939 act, on the ground of personal cultivation demanding possession on march 31, 1949. a reminder notice was again served at ex.1256-a on june 18, 1948 ..... question which had to be posed in such circurnstances as per the settled legal position that such an amendment is a repealing provision which necessarily attracts section 7 of the bombay general clauses act and, therefore, if a different intention appears from the provisions of the amended law, even -a pending litigation would have to be decided ..... not rely an the decision in hiralal v. nagindas, air 1966 sc 367 for invoking the rights even under the amended section 23 of the 1939. actor the corresponding provisions of section 5 of the 1948 act or section 4-b as amended after 1966 because this decision had in terms followed sakharam's decision, air 1963 sc 354, which .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-14-1973
Reported in : AIR1975Guj150; (1974)GLR499
..... 'coram non judice', and that its judgment and decree would be nullities. thereafter their lordships pointed out that there were, however, provisions enacted in section 11 of the suits valuation act and sections 21 and 99 of the code of civil procedure for seeing that such decrees were not treated as nullities when there was no failure of justice. ..... bom 592), a division bench consisting of baker and broomfield jj. in terms held that the proper court to deal with this question under section 9 of the act was the district court having jurisdiction in the place where the minor ordinarily resides. it was in terms pointed out by broomfield, j. with whom baker, j ..... baroda and he had no other place of residence and, therefore, the ahmedabad court had no jurisdiction to appoint guardian of the minor within the meaning of section 9(1) of the act. it was further held that the question of domicile was wholly irrelevant in this context. in layman v. anagram, 34 boom lr 1293 : (air 1932 .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-07-1973
Reported in : [1977]108ITR500(Guj)
..... disclosed to the revenue authorities and applying the test of commercial expediency to the facts and circumstances of the case, the tribunal held that the case fell under section 37 of the act of 1961. in the light of the conclusions arrived at, the tribunal summed up its findings as follows : (i) the agreements entered into by the ..... paid to an employee as commission for services rendered, the case would fall under section 36(1)(ii) of the act of 1961 and not under section 37 since section 37 is a residuary section which deals with cases not specifically dealt with, inter alia, in section 36 of the act. section 36(1)(ii) is in these terms : '36. (1) the deduction ..... the expenses necessary to be incurred for the purpose of business which the assessee was carrying on and it held that the claim was allowable under section 37 of the income-tax act, 1961. the tribunal also observed that the question of general practice was neveraised by the revenue authorities and on the other hand the findings .....
Tag this Judgment!Court : Gujarat
Decided on : May-04-1973
Reported in : AIR1975Guj39
..... patent, except so far as the same are at variance with the provisions of the said letters patent'. it was contended that by reason of these rules, section 23 of act 23 of 1861 regulated the procedure on difference of opinion between the two judges constituting the division bench and it excluded the applicability of clause 36. this contention ..... next decision to which we must refer is also an equally old decision given by a full bench of the calcutta high court in gridhariji maharaj tickait v. purushotum gossam;, (1884) ilr 10 cal 814 (fb). the full bench in this case not only approved of the decision in (1878) ilr 3 born 204 (fb) (supra) but extended ..... full bench approved of the decisions in (1878) ilr 3 born 204 (fb) (supra) and (1884) ilr 10 cal 814 (fb) (supra), and observed that in each of these cases section 575 was applicable and, therefore, clause 36 was superseded. section 575 was thus regarded as applicable in case of intra-high court appeals as well as appeals- from subordinate .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-22-1973
Reported in : (1974)15GLR209
..... underlying this extension of the meaning given to the word 'tenant' and especially the object under lying the engrafting of this clause (e) of sub-section (11) of section 5 of the act.19. the question that is posed before us, is whether it could ever have been contemplated by the legislature to give benefit of the provisions of ..... of being transferred or assigned. it is significant to note that in, the majority judgment given by the supreme court, at page 125, after referring to section 5(11) of the act, which defines 'tenant, it is observedthe expression 'tenant' in the different clauses is defined to mean a contractual tenant or a statutory tenant or both. ..... premises let for residence. he has, therefore, contended that in view of this definition of 'tenant' and particularly, in view of clause (c)(i) of section 5(11) of the act, the present petitioners would be the statutory tenants and that would be, independently of deceased chhotubhai. in short, his submission was that on the death of .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-18-1973
Reported in : [1974]44CompCas517(Guj); (1975)0GLR193
..... , some preference is given to the goivernment in collection of its dudes. viewing it form this angle the special procedure prescribed in revenue recovery act as well as section 117 of the bombay land revenue code was held valid and not offending the vice of discrimination under article 14 of the constitution of india. ..... granted priority in payment, it would be highly discriminatory and inconsistent with the doctrine of pair pass distribution of assets of an insolvent company statutorily reecognised in section 511of the companies act. 10. a few illustrative cases can be examined here. in re dehra dun mussoorie tramway co. ltd. (1) [1931] 1 comp. cas. ..... commissioners or other authority legally entitled to, or entrusted by the government with, the control or management of a municipal or local fund. section 3(31) of the general clauses act, 1897, defines 'local authority' to mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, .....
Tag this Judgment!Court : Gujarat
Decided on : Jun-19-1973
Reported in : (1973)1GLR960
..... specific delivery contracts for speculative purposes and how and why the commission recommended to the central government to issue such a notification under section 18(3) of the act in respect of non-transferable specific delivery contracts in mustardseed and groundnut and groundnut oil. by the letter, dated december 14, 1964 ..... contracts in all varieties of mustardseed within the state of punjab should be prohibited by issuing a, notification under section 18(3) of the forward contracts (regulation) act, applying section 17 of the act to non-transferable specific delivery contracts in mustardseed and thus forward trading in mustardseed would come to an end. ..... to the government that non-transferable specific delivery contracts in cottonseed alongwith some other commodities should be regulated and the appropriate notification under section 13(3) of the act should be issued. in paragraph 7 of the letter, dated september 11, 1964, the commission recommended to the central government that .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-08-1973
Reported in : [1975]98ITR141(Guj)
..... there is nothing much while can be said by the assessee in regard to it. it is necessary in order to appreciate this contention to refer to section 18a(3) of the act. that section, omitting portions immaterial, reads as follows : 'any person who has not hitherto been assessed shall, before the 15th day of march in each financial years ..... this court in sheth gunvantlal mangaldas v. commissioner of income-tax : [1968]68itr740(guj) . there a notice of demand for advance tax was issued under section 18a of the old act prior to 1st april, 1962, and the question arose whether penalty for non-payment of an instalment of advance tax demanded by the notice could be imposed ..... -tax officer was competent to make the order of penalty on 20th november, 1965, when, according to the order dated 21st june, 1966, made under section 171(3) of the new act, there was a total partition of the properties of the hindu undivided family with effect from 12th february, 1962, and the hindu undivided family had ceased .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-25-1973
Reported in : [1987]165ITR195(Guj)
..... bombay in volkart brothers v. ito : [1967]65itr179(bom) . the main question in that case before the division bench of the bombay high court was whether section 17(1) of the act of 1922 applied to the case of a registered non-resident firm the difficulties and hardships which were likely to arise by holding that capital gains could be ..... company, in respect of long-term capital gains also came to an end with effect from april 1, 1968. 16. we may also point out that under section 182 of the act of 1961, in the case of a registered firm, after assessing the total income of the firm, the income-tax payable by the firm itself shall be determined ..... development to its further development with effect from april 1, 1968, as a result of the provisions of the finance (no. 2) act, 1967, section 114 was omitted and in its place section 80t was inserted. under section 80t which thus came into effect from april 1, 1968, where the gross total income of an assessee not being a company includes any .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-12-1973
Reported in : [1976]46CompCas25(Guj)
..... of tax is concerned is in pari material and the same conclusion holds good in respect of them also. 17. if the scheme of the sales tax act and especially the charging sections and the sections casting liability on the person liable to pay tax and the mode, manner and method of payment of tax is correctly understood by me, there is no ..... as specified in column 1 so schedule b at the rate, if any, specified against them in column 2 of the said schedule, subject to other provisions of the act. then comes section 16 which provides for the manner of payment and recovery of tax. a duty is cast on every registered dealer to furnish return at the intervals and in the ..... not affect the intrinsic meaning of the word 'debt' as used in the definition of the expression 'net wealth' and as used in clause (a) of sub-section (1) of section 530 of the companies act. 12. priority is claimed for payment of the amount which admittedly is to be paid as and by way of sales tax payable by the company. it .....
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