Court : Gujarat
Reported in : (1995)2GLR1381
C.V. Jani, J.1. In these ten identical petitions under Article 226 of the Constitution of India, the Hoteliers of Ahmedabad, have challenged the recovery of electricity charges by Ahmedabad Electricity Company Ltd. respondent No. 2 in each of the petitions under various heads of fixed charges, fuel surcharge, and electricity duty.2. After the petitions were admitted, the learned Advocate appearing for the petitioners was elevated as a Judge of this High Court and so a personal notice to each of the petitioner was issued, but none of the petitioners has chosen to appear either personally or through any other Advocate at the time of final hearing. Thus, none of the petitioners appears to be interested in getting a decision of this Court on the various contentions raised by him. Special C.A. No. 1714 of 1984 was filed by Official Receiver of Messrs Kwality Restaurant and the notice returned back unserved with the remark 'the said Restaurant has been closed since long'. Similarly, a notice...
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1140
B.K. Mehta, J.1. By this group of petitions, the petitioners challenge the validity of the Gujarat Land Revenue (Amendment) Rules, 1977, enacted by the State Government by the Government Notification of April 24, 1978 under Section 214 of the Bombay Land Revenue Code with effect from September 1, 1976. The petitioners also challenge the Bombay Land Revenue (Gujarat Amendment and Validation) Act, 1981 by which it, inter alia, sought to amend Section 214 of the Bombay Land Revenue Code (hereinafter referred to as 'the Code') so as to empower the State Government to make rules retrospectively and purporting to validate the Amendment Rules so far as they levied non-agricultural assessment retrospectively.2. Since the Validation Act, the Amendment Rules and the consequent levy as aforesaid have been impugned on almost identical grounds in this group of petitions, except Special Civil Applications Nos. 2249/81 and 1786/80 which are to be disposed of by separate orders, we propose to set out ...
Tag this Judgment!Court : Gujarat
Reported in : (1979)1GLR191
P.D. Desai, J.1. The town of Anand is a municipal borough within the meaning of the Gujarat Municipalities Act, 1963 (hereinafter referred to as 'the Act'). It has a municipality which is a body corporate consisting of elected councillors. The last general election of councillors of the municipal borough was held sometime in 1972. At that time, on the basis of the population of the municipal borough, which was found to be 59069 at the census held in 1971, the number of councillors to be elected was fixed at 35. Out of the total number of seats of councillors determined as aforesaid, three seats were reserved for women and two seats were reserved for scheduled castes. For the purposes of the election, the municipal borough was divided into wards and the number of members to be elected from each ward was duly determined. This was done by the State Government by an order made on June 1, 1972. Accordingly, the municipal borough was divided into 12 wards and 35 seats including reserved seat...
Tag this Judgment!Court : Gujarat
Reported in : [1976]102ITR584(Guj)
JUDGEMENTThe judgement of the court was delivered byB. K. MEHTA J. - A few facts need be noticed before we set out the question referred to us in this group of references for our opinion. Since the facts are similar in all these references, we intend to dispose of these reference by this common judgement.The relevant assessment year is 1967-68. The assessee of Income-tax Reference No. 5 of 1974 was liable to pay annuity deposit for the assessment year 1967-68, admittedly before 31st March, 1967. As a matter of facts, the same was paid on 3rd April, 1967. In other words, the payment was delayed by three days. It appears that the Income-tax Officer concerned while making the assessment order for the assessment year 1967-68 allowed deduction on that count of annuity deposit from the payable income of the assessee. However, later on, the Income-tax Officer on June 17, 1969, passed on order purporting to act under section 154 of the Income-tax Act, 1961, and corrected the order since the co...
Tag this Judgment!Court : Gujarat
Reported in : (2003)181CTR(Guj)134
R.K. Abichandani, J.This group of 32 matters has been argued together having regard to the nature of controversy and the common questions of law involved, which are as under:I. Questions of law involved in these appeals :In Tax Appeal No. 273 of 2002'(1) Whether the usance interest paid by the assessee apart from the purchase price of the ship would fall within the scope of definition of term 'interest' under section 2(28A) of the Income Tax Act, 1961?(2) Whether the Tribunal was right in law and on facts in deleting the disallowance under section 40(a)(i) of the Act for the failure on the part of the assessee to deduct tax at source from a usance interest paid to a non-resident under section 195(1) of the Act ?(3) Whether the Tribunal was right in law and on facts in holding that usance interest partakes the character of purchase price and, therefore, not liable to deduction at source under section 195(1) of the Act ?(4) Whether the Tribunal was right in law and on facts in allowing t...
Tag this Judgment!Court : Gujarat
Reported in : (1982)2GLR337
S.B. Majmudar, J.1. This petition raises a short but an interesting an question regarding the legality of deposition given by the general power of attorney holder of a party before the tenancy authorities. The learned Member of the Gujarat Revenue Tribunal (hereinafter referred to as the Tribunal) Mr. V.B. Bakshi has taken the view that the general power of attorney holder of a party cannot depose on oath before the Mamlatdar holding an inquiry under Section 32-G read with Section 29 of the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as the Act) and accordingly the learned Member of the Tribunal has remanded the proceedings for a fresh decision by the Mamlatdar. The aforesaid view of the Tribunal has been challenged by the dissatisfied applicants in the present proceedings under Article 227 of the Constitution of India.2. A few relevant facts deserve to be noted at this stage. The petitioner no. 1 is the try steel and administrator of an institution known a...
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR938
P.N. Bhagwati, C.J.1. This petition raises an interesting question as to the pension rights of a person belonging to the former Indian Civil Service who continued lo serve under the Government of the Dominion or the Government of a Province after the Independence of India. Prior to 15th August 1947 when India became independent, there was a Civil Service of the Crown in India known as the Indian Civil Service to which recruitment was made by the Secretary of State for India. The petitioner was appointed to the Indian Civil Service by the Secretary of State on 12th October 1931 and like all persons recruited to that Service, he was required to enter into a covenant by means of an Indenture executed between himself and the Secretary of State. He was allotted to the Civil Service Cadre in the Province of Bombay and he continued to serve in connection with the affairs of the Province of Bombay upto the date when power was transferred under the Indian Independence Act, 1947. The effect of t...
Tag this Judgment!Court : Gujarat
Reported in : 1981CriLJ232; (1980)2GLR926
S.H. Sheth, J.1. The petitioner is a journalist and has been residing in the City of Ahmedabad. It appears that there were some quarrels in the area where the petitioner has been residing. Therefore, one Mr. Ramamurthy lodged information with the police against the petitioner at Naranpura Police Station Ahmedabad. The information disclosed that the petitioner had committed three offences punishable under the I. P. C, One was under Section 352, another was under Section 506(2), and the third was under Section 504 of the Code.. The petitioner was thereupon called to the Police Station and was taken in police custody. Within 24 hours he was produced before the Magistrate who enlarged him on bail. Thereafter the police filed against the petitioner charge-sheet in the Court of the Metropolitan Magistrate, City of Ahmedabad.2. The petitioner thereupon filed this petition in which he prays for quashing the chargesheet filed against him by the police. In support of the prayer which he has made...
Tag this Judgment!Court : Gujarat
K.S. Jhaveri, J. 1. Being aggrieved and dissatisfied with the impugned order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench (hereinafter referred to as 'the Tribunal'), the revenue has preferred the present Tax Appeals assailing the following ordersTax Appeal No.Date of Tribunal's orderITA No.Assessment Year419/200711/08/06129/Ahd/20021990-91 to 26.11.19991393/200730.11.2005157/Ahd/20031991-92 to 22.11.20001394/200730.11.2005158/Ahd/20031991-92 to 22.11.20001431/200702/12/05339/Ahd/20031991-92 to 17.08.20001432/200702/12/05338/Ahd/20031991-92 to 17.08.20001433/200702/12/05337/Ahd/20031991-92 to 17.08.20001434/200702/12/05336/Ahd/20031991-92 to 17.08.20001435/200702/12/0572/Ahd/20031990-91 to 1999-2000440/200829.06.2007191/Ahd/200401.04.1990 to 25.07.20001351/200701/12/05228/Ahd/20031990-91 to 12.01.20011.1 These appeals were admitted by this Court for consideration of the following substantial question of law: TAX APPEAL NO. 1351 OF 2007 "Whether, on the facts and in the ...
Tag this Judgment!Court : Gujarat
Reported in : (1985)2GLR658
M.B. Shah, J.1. The petitioner filed an application under Section 8 of the Gujarat Agricultural Lands Ceiling Act, 1960 hereinafter referred to as the 'Agricultural Lands Ceiling Act' before the Collector for a declaration that the transfer or partition effected by him prior to the specified date was not made in anticipation in order to defeat the object of the Act. After considering the said application on merits the Collector granted the prayer of the petitioner by his judgment and order dated 19th September 1977. Against the said judgment and order passed by the Deputy Collector, Land Reforms. District Junagadh in Land Ceiling Section 8 Case No. 28/77 the State of Gujarat preferred Revision Application No. TEN B.R. 61/78 before the Gujarat Revenue Tribunal under Section 38 of the Agricultural Lands Ceiling Act, In that revision application a contention was raised on behalf of the State that as the possession of the land was delivered merely by an agreement to sell, therefore the sai...
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