Court : Gujarat
Reported in : [1973]87ITR117(Guj)
P.N. Bhagawati, C.J. 1. These two reference raise a very interesting question of law relating to the interpretation of section 221, sub-section (1), of the Income-tax Act, 1961. The question is whether, on a proper construction of section 221, sub-section (1), penalty is attracted when an assessee makes default in payment of the instalment of advance tax required to be paid by him by virtue of an order make under section 210. To appreciate how the question arises, it is necessary to state a few facts giving rise to the references. 2. The assessee is a partnership firm carrying on business at Rajkot it is being assessed as a registered firm. By an order in writing under section 210 sub-section (1), the Income-tax Officer having jurisdiction over the case of assessee, required the assessee to pay advance tax on the basis of the assessment for the assessment year 1063-64 which was the last completed assessment at the time and pursuant to this order, a notice of demand dated 23rd August, 1...
Tag this Judgment!Court : Gujarat
Reported in : 1984(17)ELT294(Guj)
B.K. Mehta, J.1. This is a petition under Articles 226 and 227 of the Constitution of India challenging the order of the Collector of Customs and Central Excise at Baroda, dated nil October, 1969 confiscating the Indian currency to the tune of Rs. 51,000/- under Section 121 of the Customs Act, 1962. The said order came to be passed in the following circumstances :- The petitioner is a businessman dealing in silver and gold articles at Bombay. He had gone to Daman on August 22, 1968 and carried with him a sum of Rs. 51,000/- and odd in cash. It is said that he had gone to Daman for purposes of finding out a suitable premises and for purchasing certain utility articles said to be available in Daman against the bills. But as he could not find any suitable property, nor he could purchase any utility articles against the bill, he was returning from Daman on August 24, 1968 at about 10-30 P.M. in an hired private car bearing No. BMZ-4935 belonging to one Bhaskerrao Manchharam. There were two...
Tag this Judgment!Court : Gujarat
Reported in : AIR1972Guj108; (1972)0GLR170
ORDER1. This revisional application raises a question as regards the quantum of court-fees payable on a succession certificate in respect of shares in a Limited Company which stood in the name of the deceased as the Karta of a Hindu coparcenary and which would therefore devolve by the rule of survivorship on the remaining coparceners on the death of the Karta subject, of course, to the provisions contained in the Hindu Succession Act, 1956. The opposite party applied for the certificate in question as the widow of the deceased Acharatlal Asharam alleging that the shares were held by the deceased as the Manager of the Hindu undivided family and that the deceased had only 1/5th share as coparcener in those shares. The deceased died on 15-3-1969 leaving behind him his widow, that is, the petition, (opposite party before this court), three sons and four daughters. The petitioner contended that the deceased had 1/5th share only. The petition for succession certificate was given in the City ...
Tag this Judgment!Court : Gujarat
Reported in : AIR1972Guj50
Divan, J.1. This appeal has come before us under a certificate granted by A.D. Desai, J. under C1. 15 of the Letters Patent in respect of a decision given by his in Second Appeal No.184 of 1962. This appeal raises an interesting question about the interpretation of S. 57 of the Electricity (Supply) Act. 1948 (hereinafter referred to as the Supply Act). The short facts leading to this appeal are that on September 2, 1943, an agreement was arrived at between Wadhwan City Municipality, the appellant herein, and the predecessor of the respondent-Company. The agreement was in respect of electricity supply at certain rates for the purpose of street-lighting and for the supply of electrical energy for running water works. In 1950, the present respondent-Company purchased the assets and liabilities of its predecessor. In 1952, the respondent-Company revised the rates which were being charged to the appellant-Municipality and the revision was by way of an increase in the existing rates. In resp...
Tag this Judgment!Court : Gujarat
Reported in : [1971]41CompCas1078(Guj)
J.B. Mehta, J. 1. This matter raises the following preliminary issues : '(1) Whether the petition is maintainable in view of the provisions of section 543 of the Companies Act (2) Whether the petition is barred by limitation (3) If the alleged acts of malfeasance, misfeasance and non-feasance were committed prior to the coming into operation of the Companies Act, 1956, whether the petition is maintainable (4) Whether the petition is premature inasmuch as the liquidator of the Colaba Land and Mills Co. Ltd. has yet not declared a final dividend on the shares of that company (5) Whether the petition is premature inasmuch as the sale proceeds of 1,922 shared of the Colaba Land and Mills Co. Ltd. and 10,045 shares of Vasant Investment Corporation Ltd. are not realised (6) Whether the petition have been filed without the permission of this court is maintainable at law (7) Whether the petition is mala fide and without due regard to the interests of the shareholder (8) Whether the peti...
Tag this Judgment!Court : Gujarat
Reported in : [1971]79ITR373(Guj)
Divan, J.1. In this reference under the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), the following two question have been referred to this High Court at the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the notice issued under section 17, read with section 14(2) of the Wealth-tax Act, 1957, and the assessment made in pursuance thereto was valid (2) Whether, on the facts and in the circumstances of the case, provisions of section 20 of the Wealth-tax Act, 1957, were rightly attracted and the direction to re-do the assessment was in accordance with the same ?' 2. The short facts leading to this reference are that the assessee was assessed for wealth-tax in the status of Hindu undivided family for the assessment year 1957-58, the relevant valuation date being November 2, 1956. Before the enactment of the Act, which came into force from April 1, 1957, the assessee was being assessed to tax under the Indian Income-tax Act, 1922, i...
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR894
D.A. Desai, J.1. A fundamental question of far reaching importance going to the root of administration of justice as adopted in our country is raised in this group of Criminal Revision Applications. The applicant in each of the applications who is original accused is the editor of a daily news paper Jai hind published simultaneously from Rajkot and Ahmedabad. In the Rajkot edition of the JAI HIND daily published on 21st January 1969, 22nd January 1969, 23rd January 1969, 25th January 1969 and 4th February 1969 there appeared certain articles adversely reflecting upon the purity and efficiency of administration in Police Department of Rajkot district. One Mr. P.G. Navani was the District Superintendent of Police Rajkot District at the relevant time. Certain passages in the said articles in particular and all articles in general were considered to be per se defamatory of Mr. Navani a public servant in discharge of his duty. The State Government accordingly directed the Public Prosecutor ...
Tag this Judgment!Court : Gujarat
Reported in : [1971]41CompCas1098(Guj); (1972)0GLR33
Mehta, J.1. The petitioners in both these petitions challenge the validity of sections 3 and 4 of the Bombay Relief Undertakings (Special Provisions) Act, 1958 (which is hereinafter referred to as the 'State Act'), and the notifications issued by the State Government under these sections. In Spl. C.A. 638/69 the petitioners has further challenged the validity of section 18A and 18E(1)(c) of the Industries (Development and Regulation) Act of 1951 (which is hereinafter referred to as the 'Central Act') as well as the notifications issued under section 18A thereof. 2. So far as Spl. C.A. 589/69 is concerned, the facts are that the petitioner is a partnership firm and the third respondent, the New Manekchowk Spinning and Weaving Co. Ltd., is a company registered under the Indian Companies Act, 1913. The said company owns a factory, namely, a textile mill, which has 628 looms including 100 automatic looms and is running about 28,000 spindles. This company is found to be employing about 1,70...
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR355
P.N. Bhagwati, C.J.1. These two petitions raise an interesting question of law as to the Constitutional validity of sees. 96 to 102 of the Gujarat Co-operative Societies Act, 1961. Special Civil Application No. 452/68 arises out of a dispute between a Cooperative Society and its members while Special C.A. No. 1188/69 arises out of a dispute between a Cooperate Society and a non member. Since different considerations may apply in determining the constitutional validity of sees. 96 to 102 according as the dispute is between a Co-operative Society and a member or between a Co-operative Society and a non-member, it is necessary to notice separately the facts of each petition.2. Re : Special Civil Application No. 452/68 : The second respondent Society is a Co-operative Society registered under the Bombay Co-operative Societies Act, 1925 and deemed to be registered under the Gujarat Cooperative Societies Act, 1961. The petitioners are members of the second respondent Society and they claim t...
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR378
Y.D. Desai, J.1. The appellant-plaintiff filed a suit being City Civil Suit No. 184 of 1961 for a declaration that the freight rate charged by the Western India Railway in respect of the plaintiff's consignments of wood from Canada was unauthorised and wrongful and that the correct freight rate was Re. 0-12-1 and not the freight rate at Rs. 1-11-8 charged for carrying freight of maple wood. He, therefore, sued to recover Rs. 5349-3-0 by way of refund as being the excess amount of freight recovered from him.2. The appellant had received a consignment of blocks of Canadian wood for manufacture of Bobbins from Canada. Those pieces of wood were despatched in 5 wagons from the Bombay Port Trust to the Railway Station at Kankaria between 27th to 31st October, 1955 and of the five receipts prepared one was made out describing the wood as 'brich maple wood blocks' and in the receipts regarding the four other consignments the wood was described to be 'brich wood'. It was claimed that the freigh...
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