Court : Gujarat
Reported in : [1965]55ITR214(Guj)
J.M. Shelat, C.J.1. By a trust deed dated June 19, 1947, the assessee, Jayantilal Amratlal, settled 80 ordinary shares held by him in Messrs. Jayantilal Amratlal and Co. Ltd. upon trust, known as Jayantilal Amratlal Charitable Trust for the following objects, namely, 'For the relief of poor, for education, for medical relief, for advancement of religion, knowledge, commerce, health, safety or any other objects beneficial to mankind.' The trust deed was registered with the Charity Commissioner under the Bombay Trust Act (Act XXIX of 1950). Originally, as the recitals in the said deed of trust show, the trust fund consisted of the aforesaid 80 shares of the market value of Rs. 40,000. By his letter dated March 27, 1957, the settlor added to those 80 ordinary shares certain other shares held by him in other companies, bringing the total trust fund to about rupees three lakhs and a little more. Till the assessment year 1957-58, the income-tax department accepted the trust as a valid charit...
Tag this Judgment!Court : Gujarat
Reported in : [1964]54ITR241(Guj)
Shelat, C.J. 1. This is a reference under section 66(1) at the instance of the Commissioner of Income-tax, Gujarat. 2. By an indenture of trust dated July 28, 1945, one Bhailal Dajibhai Amin settled certain shares of the then market value of Rs. 2,50,000 and certain immovable properties situate at Virsad in District Kaira upon certain trust therein more particularly set out. By another indenture of trust dated August 2, 1945, he conveyed, transferred and assigned unto the trustees certain immovable properties belonging to him and situate at Baroda and certain shares and securities standing in his name of the then market value of Rs. 4,50,000 upon the same trust set out therein. Since both the trust deeds contain identical terms, it would be sufficient if the relevant terms of one of them were to be set out for the purpose of indicating the objects of the two trusts. Clause 5 of the trust deed relating to the Kaira properties provides that the trustees shall spend and apply the net bala...
Tag this Judgment!Court : Gujarat
Reported in : 1965CriLJ428
N.M. Miabhoy, J.1. This reference Is made under Section 438, Criminal Procedure Code, by the learned Second Extra Additional Sessions Judge, Surat, requesting this Court to quash, under Sections 215, Criminal Procedure Code, an order made by the learned Joint Civil Judge,. Junior Division, and Judicial Magistrate, First Class, Nawsari, committing the three opponents (1), Bhihhubhai Ranchhodji Desal (2) Dai padmavati Deyaramdas and (3) Lallubhai Laxmidas, to take their trial for various offences punishable under the Indian Penal Code. The reference came up for hearing before Bhagwati J. on nth of July 1963. The learned judge felt that the reference raised an important point of law, and therefore, referred the same for decision to a Division Bench.2. The facts are as follows: Survey No. 205 situated in the village Chekhad, Navsari Taluka, belongs to a temple known as the RadhaKrishna Pancha pipla Temple situated in the village Dhaman. That temple has been declared to be a public trust un...
Tag this Judgment!Court : Gujarat
Reported in : (1964)GLR229
Miabhoy, J.(1) This reference is made under Section 438, Criminal Procedure Code, by the learned Second Extra Additional Sessions Judge, Surat, requesting this Court to quash, under Section 215, Criminal Procedure Code, an order made by the learned joint Civil Judge, Junior Division, and Judicial Magistrate, First Class, Navsari, committing the three opponents (1), Bhikhubhai Ranchhodji Desai (2) Bai padmavati Deyaramdas and (3) Lallubhai Laxmidas, to take their trial for various offences punishable under the Indian Penal Code. The reference came up for hearing before Bhagwati J. on 11th of July 1963. The learned Judge felt that the reference raised an important point of law, and therefore, referred the same for decision to a Division Bench.(2) The facts are as follows: Survey No.205 situated in the village Chekhad, Navsari Taluka, belongs to a temple known as the Radha- Krishna Pancha Pipla Temple situated in the village Dhaman. That temple has been declared to be a public trust under...
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...
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 : 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 : 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 : 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...
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