Court : Gujarat
Decided on : Dec-20-1973
Reported in : [1976]102ITR56(Guj)
..... the death of mahendraba there was an intervening ownership right of the deceased, there was no resulting settlement in favour of the grandsons with the result that section 29 of the act has no application to the facts of the case. 27. in our opinion, the correct approach in such cases is first to find out what was ..... and the vesting in the grandsons to whom the property it directed. ultimately, therefore, the question whether this property is 'settled property' within the meaning of section 2 (19) of the act or not, is dependent upon the construction of the joint will executed by the deceased and his wife. 24. the real question which, therefore, arises to be ..... decided in favour of the accountable person and held that the share of mahendraba was exempt from estate duty as the case squarely falls within the ambit of section 29 of the act. 11. being aggrieved by this decision of the tribunal, the revenue has preferred this reference in which the following question is referred to us for our .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-29-1973
Reported in : [1975]100ITR516(Guj)
..... properties has to be utilised partly for charitable purposes and the balance for religious purposes or vice versa, the entire income will be entitled to exemption under section 11 of the act. the relevant assessment years are 1965-66 to 1967-68, and the assessee is a trustee of two trusts created by two sisters by two different ..... this fund. 12. under these circumstances, in our opinion, the tribunal was right in coming to the conclusion that the assessee is entitled to exemption under section 11(1)(a) of the act. we, therefore, answer the question referred to us as follows : 'on the facts and in the circumstance of the case the trusts are entitled to ..... question has been referred to us : 'whether, on the facts and circumstances of the case, the trusts are wholly religious and entitled to exemption under section 11(1)(a) of the income-tax act, 1961 ?' 2. we may point out that, though the question has been framed in connection with the trusts being wholly religious, there all controversy .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-02-1973
Reported in : AIR1974Guj140; (1973)GLR952
..... corporation to the plaintiff, ceased to bear the character of rent and were converted into an actionable claim to recover a particular debt and, therefore, the provisions of section 12 of the rent act , which refer only 'rent' would have no application to the facts of the case.25. shri y. s. mankad, who appeared on behalf of the opponent ..... it the character of rent, it became purely an action able claim and, therefore, no payment or tender thereof was required to be made ,as contemplated by section 12 of the rent act. here sheri mankad has relied upon the above referred calcutta decision of : air1960cal378 , wherein it is held that a claim for arrears of rent loses the ..... 6th june, 1966, the rent in arrears till that date ceased to carry the character of rent and became an actionable claim and, therefore, provisions of section 12 of the rent act did not apply to the amount of rent, which was in arrears till 6th june, 1966. for this proposition sheri mankad has put reliance on the decision .....
Tag this Judgment!Court : Gujarat
Decided on : Apr-19-1973
Reported in : (1974)15GLR451
..... saraspur mills co-operative supply society limited to run a canteen, in the absence of any positive evidence, the principal cannot be held liable under section 12 of the act to pay compensation to the dependents of deceased kachraji. with respect to the learned commissioner, his observations are absolutely contrary to the provisions of law. ..... was employed otherwise than in a clerical capacity in any premises wherein or within the precincts whereof a manufacturing process as defined in clause (k) of section 2 of the factories act was being carried on. mr. zaveri urged that admittedly, kachraji was working in the canteen run by respondent no. 1. it cannot, therefore, ..... place of jivatben. they are not merely heirs of jivatben, but they are the heirs of deceased kachraji jivaji being their minor children. as defined in section 2(d) of the act, 'dependent' means, any of the following relatives of a deceased workman, namely:(i) a widow, a minor legitimate son, and unmarried legitimate daughter, .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-29-1973
Reported in : 1974CriLJ1189; (1974)15GLR183
..... case of tolaram, 56 bom lr 1206 : 1954 cri lj 1333 or not. it is significant to note that after referring to the wording of sub-section (1) of section 18 of the act and formulating the question whether the answer given by the full bench to the question referred to, is right, and whether the receipt of a sum of ..... the supreme court has considered the opinion expressed in that case by the full bench of the bombay high court in regard to the interpretation of this sub-section (1) of section 18 of the act. in that case, the matter was first heard in the bombay high court by a division bench of the bombay high court, consisting of gajendragadkar and ..... chainani, jj., on 8th october, 1952. in that case, the appellants were charged under section 18(1) of the act in question for receiving from shanker das gupta through mathuradas on 23rd november, 1950, a sum of rs. 2, 400/-, as premium or pugree in respect of grant .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-16-1973
Reported in : (1974)15GLR322
..... air1955cal371 taking a view against the postal department. however, the reasons given in the calcutta decision are entirely different. the decision says that loss contemplated by section 6 of the act does not mean pecuniary or other loss by the owner of the goods though being wrongfully deprived of the possession or enjoyment thereof but means loss by the ..... of this chapter, any loss etc. occurs, that would be the result of an exercise of a legitimate function under the provisions of the act. in such a case section 6 of the act saves the government from liability arising from the loss or damage in question. to give another illustration, if an article is damaged or destroyed ..... the course of transit.6. before taking up the contentious point for my consideration it would be necessary to refer to the relevant provisions of law. section 6 of the act the provisions of which are required to be interpreted is in the following terms:the government shall not incur any liability by reason of the loss, .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-06-1973
Reported in : (1974)15GLR766
..... ) determined the standard rent at rs. 125 p.m. there was no dispute between the parties about the standard rent and the suit would be governed by section 12(3)(a) of the rent act. on behalf of the tenant it was contended that as the dispute of standard rent was not finally resolved when the suit was filed, the suit would ..... landlord appealed to the district-court ahmedabad, claiming that after the standard rent was fixed finally on november 9, 1956, the case fell to be governed by section 12(3)(a) of the rent act and as the tenant was in arrears for a period of six months, he ought to have been evicted. the appeal was dismissed observing that the tenant ..... landlords on the question of requirement, if it is found that the tenant was ready and willing to pay real, and the suit would be governed by section 12(3)(b) of the rent act, the defendant tenant having paid or deposited in court rent in arrears, suit for possession will have to be dismissed and decree for possession will have to .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-24-1973
Reported in : [1976]46CompCas203(Guj); (1974)0GLR810
..... -sheet of the transferor-company and the affidavit would contain express statement that no investigation is pending against the transferor-company either under section 235 or any other section of the companies act. it would thus appear that the statutory provisions have been properly complied with. 34. the report of the chairman shows that at ..... weaving mills ltd. is under the same management as bhor industries pvt. ltd. or that they are under the same management within the meaning of section 370 of the companies act. as a necessary corollary, while finding out the value of the total assets of the dominant undertaking, namely, bhor industries pvt. ltd. and ..... for advertising the petition is various newspapers and for serving notice on the regional director, company law board, western region, bombay, as required by section 394a of the companies act. mr. i. m. nanavati, learned advocate who appeared for the petitioner, has filed his affidavit stating therein that he has not received any notice .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-17-1973
Reported in : [1975]101ITR101(Guj)
..... undefined source, and since it cannot be related to any other sources of the income of the donor, its previous year should, according to the principles of section 3 of the income-tax act, be presumed to be the financial year. according to the tribunal, this would be so even if for other sources of the donor's income the ..... impose such conditions as he may think fit.' 5. the question which arises to be considered is in which of the three sub-clause of clause (xx) of section 2 of the gift-tax act, the case of the assessee falls, now, so far as sub-clause (a) and (b) are concerned, the tribunal ruled them out as is clear from ..... it is an illustration of incorporation 'by reference', inasmuch as it incorporates the definition of the expression 'previous year' as given in section 3 of the income-tax act even for the purpose of the gift-tax act under certain circumstances. incorporation of a provision of law in a statute by reference to a similar provision in another statute is a recognised .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-08-1973
Reported in : AIR1975Guj158; (1974)GLR758
..... of proof with respect to establishing facts including want of reasonable excuse is on the petitioner while the burden of proof with respect to defence available under section 9(2) of the act, and which have been raised is on the defending spouse. with greatest respect, it would have become necessary to refer this matter to a larger bench ..... mohanlal, second appeal no, 760 of 1964 decided on 25th june 1969 (guj.), in which it was observed that while dealing with a petition under section 9(1) of the hindu marriage act, it is the duty of the court first to decide whether the defending spouse has with drawn from the society of the aggrieved spouse without any ..... from which the present appeal arises was instituted on 3rd january, 1968. wife has not stepped into the witness box to substantiate her allegations.6. section 9 of the hindu marriage act provides that either the husband or the wife can present a petition for a decree for restitution of conjugal rights, if it is shown that the defending .....
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