Court : Gujarat
Decided on : Oct-16-1979
Reported in : 1981ACJ207; AIR1980Guj172; (1979)2GLR371
Nanavatl, J. 1. The question of law, and of some importance, which arises in these revision applications for our consideration is whether a consignor who is not an owner of a part of the goods consigned by him (whom we shall call 'consignor-non-owner' for the sake of convenience) along with his own goods and under the same parcel way bill, is competent to file a suit for recovery of compensation from the Railway administration for loss, destruction, deterioration or damage caused to the goods as a result of delay or detention on the part of the Railway administration in their carriage? This question being common ~to all these revision applications, they are all disposed of together by this common judgment.2. The acts in all these cases are similar; and, therefore, we will refer to the representative facts of Civil Revision Application No. 272 of 1977 wily. It arises out of Regular Civil Suit No. 3963 of 1970 filed in the Small Cause Court at Ahmedabad, by M/s.Tolaram, Hariram and K. A....
Tag this Judgment!Court : Gujarat
Decided on : Jan-22-1979
Reported in : [1979]119ITR209(Guj)
Divan, C.J.1. In this case, at the instance of the revenue, the following question has been referred to us for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the order of the Income-tax Officer under section 143(3) dated March 28, 1968, granting set-off of unabsorbed development rebate relating to assets installed prior to 1st January, 1958, by Hind Mills Ltd., was not liable to rectification under section 154 of the Act as it was not a mistake apparent from the recor ?' 2. The following facts leading to this reference are as follows : The assessee before us is a limited company. With effect from July 1, 1962, another limited company, Messrs. Hind Mills Ltd., was amalgamated with the assessee-company. Messrs. Hind Mills Ltd. had certain development rebate which was unabsorbed and carried forward as per the order in that company's case for the assessment year 1962-63. We are concerned in the instant case with the ...
Tag this Judgment!Court : Gujarat
Decided on : Jan-29-1979
Reported in : [1979]118ITR544(Guj)
Divan, C.J.1. The question that arises for consideration in the present case is the scope and interpretation of s. 80K of the I. T. Act, 1961. 2. The special civil application has been filed by the two petitioners challenging the decision of the respondent herein, ITO, Company Circle-IV, Ahmedabad, in deciding to grant relief under s. 80K only to that portion of the exempted dividend which has been worked out at Rs. 77,42,921 and it is prayed that the respondent should be directed to issue a certificate in accordance with law showing therein the portion of the exempted dividend of Rs. 95,50,889 in respect of the Polyester Fibre plant and the Sulzer plant of the first petitioner-company. The decision of the respondent is dated August 24, 1978. 3. The first petitioner-company is a limited company and is engaged in manufacture of textiles, chemicals, plastics and polyester fibre. The petitioner company's shareholders number about 52,000. The relevant accounting period for the purpose of s...
Tag this Judgment!Court : Gujarat
Decided on : Feb-01-1979
Reported in : [1979]117ITR908(Guj)
B.J. Divan, C.J.1. Since the facts giving rise to both these references are the same and the point of law arising in both the matters is the same, we will dispose of both these matters by our common judgment. As a matter of fact, in the matter out of which Income-tax Reference No. 257 arises, the Tribunal followed its own earlier decision in the matter out of which Income-tax Reference No. 43 of 1976 arises and, hence, it would be convenient to dispose of both the matters by a common judgment. The assessee in Income-tax Reference No. 257 is the wife of the assessee in Income-tax Reference No. 43 of 1976. The assessment years under consideration are 1968-69, 1969-70 and 1970-71. The assessee in Reference No. 43 of 1976 was the adopted son of the Maharaja of Porbandar. During each of the relevant previous years relevant to the assessment years under consideration, the assessee received different sums from his adoptive father, the Maharaja of Porbandar. He received Rs. 24,000 in each of t...
Tag this Judgment!Court : Gujarat
Decided on : Feb-20-1979
Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825
ORDERS.H. Sheth, J.1. Cibatul Limited, a company registered under the Companies Act. 1956, is the petitioner (hereinafter referred to as 'the manufacture'). They are manufacturing U.P. Resins, M.F. Resins and Expoxy Resins. They are 'excisable goods' within the meaning of that expression given in Section 2(d) of the Central Excises and Salt Act, 1944 (I of 1944) (hereinafter referred to as 'the Excise Act'). Ciba Geigy of India Limited are their wholesale buyers. They are a company incorporated in India and are hereinafter referred to as 'the buyer'. Ciba Geigy Limited is a third company incorporated in Switzerland and is referred to hereinafter as 'the Swiss Company'. 65% of the share capital of the manufacturer is held by Atul Products Limited, 30% of its share capital is held by the Swiss company and the remaining 5% of its share capital is held by the buyer. So far as the buyer is concerned, 65% of its capital is held by the Swiss Company. The Swiss company has registered trade mar...
Tag this Judgment!Court : Gujarat
Decided on : Feb-22-1979
Reported in : 1979CENCUS391D
ORDERS.H. Sheth, J.1. Application praying to declare that Section 4 of the Central Excises and Salt Act, 1944 as introduced by Act 22 of 1973, is ultra vires and to issue a writ of certiorari or a writ, direction or order in the nature of certiorari or any other appropriate writ, direction or order under Article 226 of the Constitution of India to quash or set aside the orders dated 10-12-1976 of the Assistant Collector of Central Excise, Surat and dated 28-8-1978 of the Appellate Collector, Central Excise and Customs, Bombay (Exhibits 'FT and 'N') and/demands letter dated 31-12-1976 of the Superintendent of the Central Excise, Atul (Exhibits 'J-1' to 'J-5') and also letter dated 19-1-1977 of the Superintendent) CentralExcise Atul (Exhibits 'K-1' to K-5') and to direct the respondents to withdraw or cancel the said orders at Exhibits 'H' & 'N') and the said demands at (Exhibits 'J-1' to 'J-5', 'k-1' to 'K-5') and...etc.Messrs Atic Industries Limited is the petitioner. The petitioner is...
Tag this Judgment!Court : Gujarat
Decided on : Mar-07-1979
Reported in : (1980)21GLR15
B.K. Mehta, J.1. In this group of Civil Applications, the petitioner-Mrs. Tarabai Lalji, who was plaintiff in Civil Suit No. 25 of 1968 on the file of the Court of Civil Judge (S.D.) Jamnagar, being suit under Section 20 of the Arbitration Act, 1940 (hereinafter referred to as 'the plaintiff for the sake of convenience) challenges the award of April 22,1975 made by the Arbitrator Shri N.M. Miabhoy, retired Chief Justice of this Court, in the matter of damages pertaining to lease of certain lands admeasuring acres 2872-16 gunthas situate at village Jodiya in Jamnagar district, granted by the Government of the State of Gujarat to the plaintiff for manufacture of salt, on the grounds, inter alia, that the award being a nullity, and prays for setting aside the said award and for certain consequential reliefs as a result thereof.2. The State of Gujarat, which was defendant in the suit (hereinafter referred to as 'the State Government' for the sake of convenience) on the other hand, prays fo...
Tag this Judgment!Court : Gujarat
Decided on : Jun-21-1979
Reported in : [1980]121ITR311(Guj)
Divan, C.J.1. The petitioner herein is a public limited company having its registered office at Kathwada in Ahmedabad District and the relief which is sought in this writ petition is against the ITO, Company Circle IX, praying that the record and proceedings of the case of the petitioner-company before the respondent may be called for and after looking into the same, a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction and/or instruction or any order of the same nature under art. 226 should be issued quashing the order of the ITO, Ex. 'N', whereby the ITO has refused to issue tax clearance certificate to the applicant. The petitioner has also prayed for the issuance of a writ of mandamus or any other writ or order, instruction or direction of the same nature directing the respondent to promptly grant the tax clearance certificate as prayed for by the applicant. The facts leading to this petition are as follows : By a letter dated April 27,...
Tag this Judgment!Court : Gujarat
Decided on : Jul-10-1979
Reported in : AIR1980Guj35; (1979)2GLR84
M.K. Shah, J.1. This is an appeal by the original plaintiff whose suit against the Union of India for a declaration that the order dated 18th April 1966 for recovery of an amount of Rs. 29,926.14 paise passed by the Regional Settlement Commissioner in proceedings under Section 21 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 ('1954 Act') was illegal ultra vires and without jurisdiction and for a perpetual injunction restraining the defendant from recovering the same as arrears of land revenue, was dismissed by the learned Judge, City Civil Court, (6th Court), Ahmedabad by his judgment and decree dated 13th October. 1972.2. After 25th April, 1962, the suit property considered as an evacuee property by virtue of its having been already declared as an evacuee property under the 1950 Act, was acquired under the provisions of Chap. 3 of the 1954 Act so as to form part of the compensation pool for rehabilitation of persons displaced from Pakistan and accordingly the su...
Tag this Judgment!Court : Gujarat
Decided on : Jul-13-1979
Reported in : AIR1980Guj74; (1980)GLR201
Divan, C.J.1. This special civil application is under Art. 228 of the Constitution and the petitioners herein pray that this Court should call for the record and proceedings of Spl. Civil Suit No. 72 of 1978 from tke Court of the Civil Judge, Senior Division, Valsad and dispose of the said suit or. in the alternative, that this Court should determine the issue as to the interpretation of the Constitution of India and the after return the said case to the Court of the Civil Judge, Senior Division, Valsad with a direction to dispose of the matter in the light of the judgment of this Court on the said issue, The petitioners herein are some of the defendants in the suit pending in the Cot-ut of the Civil Judge, Senior Division, Valsad. Respondents Nos. 6 to 11 are also defendants in the said suit. Respondents Nos. I to 7 in this special civil application are the plaintiffs in the said. suit. The facts leading to the present special civil application are as follows: On August 23, 1971. one ...
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