Court : Gujarat
Reported in : (1963)0GLR785
K.T. Desai, C.J.1. This is a reference under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee. The assessee is a private limited company. The assessment years with which we are concerned are the years 1950-51, 1951-52, 1952-53, 1953-54, the accounting years being the years ending 31st March, 1950, 31st March, 1951, 31st March, 1952, and 31st March, 1953, respectively. At all material times, the assessee company had its registered officer at Dhrangadhra in Saurashtra and was carrying on business at Dhrangadhra. The first assessment on the assessee company under the Income-tax Act, 1922 was made for the assessment year 1950-51. The Indian Income-tax Act, 1922, was extended to Part B States from 1st April, 1950. The question involved relates to the construction of the provisions contained in section 14(2)(c) of the Indian Income-tax Act. Section 14(2)(c) as it stood on 1st April, 1950, before the amendment made therein by the Indian Income-tax (Amendment) ...
Tag this Judgment!Court : Gujarat
Reported in : (1963)0GLR691; [1964]52ITR921(Guj)
K.T. Desai, C.J. 1. This is a reference under section 66(1) of the India Income-tax Act, 1922. The assessment year with which we are concerned is the year 1955-56, the accounting year being the calendar year 1954. The assessees were shareholders in a company incorporated in accordance with the law prevailing in East Africa called Kawampe Cotton Co. Ltd., Kampala. Having regard to the provisions contained in the Indian Income-tax Act, 1922, this company was regarded as a company for the purpose of the Indian Income-tax Act. This company went into voluntary liquidation on 22nd July, 1954. In the month of August 1954, the liquidator of the company made payments to the assessees who were the shareholders in that company. The amounts paid to the assessees were received by the assessees on 27th August, 1954. The following tabular statement shows the names of the assessees, the number of shares of the company held by them, the amounts received by them referable to the share capital, the amoun...
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj162; 1963CriLJ17; (1963)0GLR602
ORDERV.B. Raju, J.1. This is a Revision Application by the State-against an order of discharge, discharging the three opponents against whom a police report was sent under Section 302 of the Indian Penal Code. The order of discharge was confirmed in revision by the learned Sessions Judge. In revision before me it is contended by the learned Government Pleader that the order of discharge in so far as Opponents Nos. 2 and 3 are concerned is erroneous. The learned Government Pleader has not contended that the order of discharge of Opponent No. 1 is erroneous.2. The learned counsel for the opponents, however, contends that there are concurrent findings of fact of both the lower Courts, that the prosecution has failed to prove its case, that it is open to a Magistrate before committing the accused for trial to consider the case of self-defence suggested by the accused in their, examination and that the Courts below having held, that the case of self-defence is proved, this Court should not ...
Tag this Judgment!Court : Gujarat
Reported in : (1964)5GLR536
B.J. Divan, J.1. This is a petition under Articles 226 and 227 of the Constitution for an appropriate writ direction or order praying that the order made by the 5th respondent herein be quashed and that the order made by the third respondent and confirmed by the 4th respondent in appeal be restored.2. The general elections for the election of municipal councillors of the Baroda Municipality were held in June 1962. The petitioner and respondents Nos. 1 and 2 were proposed to be the candidates at that election. Under the programme for elections the date for filing nominations was June 8 1962 and the date for scrutiny of the nomination papers was June 9 1962 The Returning Officer for the elections was the third respondent in these proceedings. The petitioner wanted to stand as a candidate for the said election from Ward No. 11 and two councillors were to be elected from Ward No. 11 for the two seats allotted to that ward. The nomination paper of the petitioner was duly filed and thereafte...
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj283
Desai, C.J. 1. This special civil application raises very interesting questions regarding the powers of an Industrial Tribunal when dealing with an application made under Section 33(2) (b) of the Industrial Disputes Act, 1947.2. Mulji Ganda, the 2nd respondent before us, was an employee of the Dharangadhra Chemical Works Ltd., the petitioner before us. For most of the time he had done the work of a stone feed coolie. It is alleged that on 6th September 1961 he threatened Dulerai Dave, the shift mechanical engineer employed by the Dhrangadhra Chemical Works Ltd. and used abusive language. According to the evidence of Dave given before the inquiry officer, he threatened to chop off Dave and thereafter to chop off all persons in the office. He is further alleged to have stated that Dave knew that he, Mulji Ganda, had been sentenced to jail for six months and that Dave should think over the matter and that after killing Dave he would kill all and sundry. This incident occurred on the early...
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj174; (1964)0GLR678
V.B. Raju, J. 1. The appellant who was original defendant No. 1, is the widow of one Mahmadalli Ibrahimji who died on 8-10-1947. After his death, 5 persons filed a suit No. 31 of 1949 against 8 persons for administration of the properties of the deceased Mahmadalli Ibrahimji who was the uncle of defendant Nos. 1 to 5 (Sic) and maternal uncle of defendant Nos. 2 to 7. 2. The Civil Judge, J. D., Balasinar, granted a decree for administration and appointed a commissioner to work out of the partition of the properties of the deceased amongst his heirs. In appeal, the learned Assistant Judge at Nadiad dismissed the appeal with a slight variation ofthe decree passed by the lower court. The variation was that the administration should be in respect of 2/3rd of20 tolas of gold instead of 30 tolas of gold. The learnedAssistant Judge also upheld the finding of the trial court that the sale-deed of a house by the deceased Mahamadamexecuted by the deceased in favour of his wife defendant No. 1 was...
Tag this Judgment!Court : Gujarat
Reported in : AIR1965Guj234a
Desai, C.J. (1) This special civil application raises important questions of law relating to the construction of some of the provisions of the States Reorganisation Act, 1956. There has been a divergence of opinion between the State Government on the one hand and the Central Government on the other, and divergent views have been held at different times. The petitioners are persons employed in the subordinate secretariat service of the Government of the State of Gujarat. Prior to the reorganisation of the State of Bombay on 1st November 1956, they were employed in the subordinate secretariat service of the existing State of Bombay. They have prayed for the issue of a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction to restrain the State of Gujarat, its agents and servants from implementing the resolution dated 1st April 1960,passed by the Government of the former State of Bombay where under an alteration had been made in the previous...
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj44; (1964)GLR198
Mody, J. 1. An important question regarding the revocabllity of licences arises in this second appeal tiled by the appellant-defendant against the respondent-plaintiff tram a judgment of the Assistant Judge, Rajkot District, at Gondal.2. The appellant is the divorced wife of the respondent. There was one issue of the marriage betweenthe respondent and appellant by name Mohammed Amin. In the year 1955 proceedings were started by the appellant for the maintanance of the minor MohammedAmin. On July 3, 1958, at an appellate stage in theseproceedings, an agreement was arrived at between meappellant and the respondent. Since a number of pointsarising in this second appeal revolve round this agreement,it is necessary to refer to the terms of this agreementin same detail. This agreement is in the Gujarati language.This agreement is in the form of a writing acaresseaby the respondent to the appellant and the recital mentionsthat the terms of the agreement arrived at between weappellant and the ...
Tag this Judgment!Court : Gujarat
Reported in : (1968)9GLR511
N.M. Miabhoy, J.1. A decree has been passed by the learned District Judge, Kaira at Nadiad, in Divorce Suit No. 1 of 1961 on 1st September 1961, by which the learned Judge has declared the marriage between the petitioner Kanku and the respondent Shanabhai null and void, subject to the declaration being confirmed by this Court under Section 20 of the Divorce Act, 1869 (hereafter called 'the Act'). The learned District Judge by his letter, dated 1st March 1962, has sent the proceedings in the suit to this Court for confirmation. The petition, which was numbered in the District Court as Suit No. 1 of 19 1, was made by the petitioner under Section 18 of the Act. It is common ground that the petitioner and the respondent were married about 14 years ago under Hindu marriage rites. The petitioner first filed Suit No. 4 of 1960 in the Court of the learned Civil Judge (Senior Division), Nadiad, under the Hindu Marriage Act, 19SS, for dissolution of that marriage on the ground that the husband h...
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj59; (1963)GLR1033
Shelat, C.J.1. These two petitions challenge the validity of Sections 2(10a), 59-C and 59-D of the Bombay Prohibition Act, XXV of 1949, certain rules made thereunder, the two notifications issued oy the Government of Gujarat dated April 6, 1962 and the order dated September 26, 1962, refusing the wholesalers licence and the pass to import French Polish and Varnish from outside the State of Gujarat. As both the petitions raise identical questions, it is expedient to dispose of both of them together by a common judgment.2. Both the petitioners carry on business as wholesale dealers in French Polish and Varnish and have been importing for their business these two articles from States such as Uttar Pradesh, Madhya Pradesh, etc. The petitioners in Special Civil Application No. 996 of 1962 have been importing on an average about 1500 gallons of French Polish per month and have been selling the same both wholesale and retail, the average monthly sale of French Polish coming to about 1500 gall...
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