Court : Gujarat
Decided on : Mar-03-1983
Reported in : (1983)2GLR1174
B.K. Mehta, J.1. A short but interesting question arising in this group of appeals is, whether payment of wages and clearness allowances to workers in respect of the unsubstituted festival, religious and national holidays is 'wages' within the meaning of Section 2(22) of the Employees' State Insurance Act, 1948 (hereinafter referred to as 'the ESI Act') as it stood prior to its amendment by Act No. 44 of 1966. The question arises in the following circumstances:1. Before the Employees' State Insurance Court (hereinafter referred to as 'the ESI Court'), five applications were moved by five different mill-companies of this city under Section 73-B of the ESI Act for declaration that the respective mill-company was not liable to pay employer's special contributions on the wages paid to its employees in respect of the unsubstituted holidays. The Mill-companies, which had moved the ESI Court were (1) The New Asarwa Mfg. Co. Ltd., (2) The Aryodaya Spg. & Wvg. Co. Ltd., (3) The Aryodaya Ginning...
Tag this Judgment!Court : Gujarat
Decided on : Mar-23-1983
Reported in : AIR1983Guj210; (1983)2GLR916
Shah, J.1. This group of first appeals arises out of an unfortunate incident which has taken lives of four ladies and injured two persons on the spot at village Kukar-vada, District Mehsana on 23rd Jan., 1977. One Tejmahmad, hereinafter called as 'driver' was working as a driver with the appellant S. T. Corporation. The driver was serving under the Himatnagar Division of the appellant-Corporation in Jan., 1977. He was required to take one painter in trainee bus of the S. T. Corporation, at Vijapur and Mansa Depots for painting the sign-boards at places under those two Depots. Yasinmiya was the painter. The bus was bearing No. GJJ 7366. After completing the work of painting at Village Umiyauagar at about 2.15 p.m., the driver and the said painter Yasinmiya went to Kukarwada for doing painting work, if there was a pick-up stand at Village Kukarwada. Near the banyan tree they stopped the bus and there they had not found any pick-up stand which was required to be painted. According to the ...
Tag this Judgment!Court : Gujarat
Decided on : Apr-12-1983
Reported in : (1983)2GLR1472
A.P. Ravani, J.1. What should be the approach of the Employees' State Insurance Corporation, the ESI Court and other authorities constituted under the provisions of the Employees' State Insurance Act while deciding the question of condonation of delay in filing claim petition and/or appeal before the appropriate authority? Should it be technical and archaic having no regard for the realities of life? Or, should it be informed with the changed values of our society and should have close connection with the realities of life? This question is required to be resolved in this appeal filed by an insured employee who sustained employment injury to his right band thumb and whose appeal has been dismissed by the lower authorities on the sole ground of limitation although it is found that he had a good case on merits.2. The appellant is an insured employee who was working as a weaver in Nagari Mills, a textile mill company and he met with an accident on October 23, 1978 on account of which he s...
Tag this Judgment!Court : Gujarat
Decided on : Apr-27-1983
Reported in : (1983)2GLR1260
R.C. Mankad, J.1. This group of appeals filed by the Employees State Insurance Corporation (hereinafter referred to as the 'Corporatio') is directed against a common judgment and order dated December 10, 1982, passed by the Employees Insurance Court, Ahmedabad (hereinafter referred to as 'E. I. Court'), dismissing its appeals filed against the decisions of the Medical Appeal Tribunal (hereinafter referred to as the 'Tribunal'), and the only question which is raised in these appeals is whether the E. I. Court was right in holding that the appeals filed by the Respondents in these appeals before the Tribunal were maintainable and that they were not barred by principles of estoppel or waiver.2. The facts in these appeals are common except for the fact that the percentage of permanent disability or the value of permanent disability suffered by each of the respondents varies. The respondent in each appeal (hereinafter referred to as 'respondent') is an insured person as defined in Section 2...
Tag this Judgment!Court : Gujarat
Decided on : Aug-04-1983
Reported in : (1984)1GLR210
P.D. Desai, Acting C.J.1. The petitioners challenge herein the levy of octroi at enhanced rates by the respondent-Municipality under the impugned resolutions on diverse grounds.2. The respondent-Municipality passed a resolution on March 31 1979 under Section 101 of the Gujarat Municipalities Act, 1963 (hereinafter referred to as 'the Act') declaring its intention to revise the rates of octroi duty in respect of items therein mentioned. Objections were duly invited and the petitioners or some of them filed the objections On April 30, 1979, the General Board of the respondent- Municipality appointed a Committee consisting of eight members to make recommendations after consideration of these objections. The Committee heard the objectors and made a report to the General Board incorporating its recommendations on September 23, 1981. On October 24, 1981 the General Board of the respondent-Municipality passed a resolution fixing the rates of octroi after taking into consideration the recommen...
Tag this Judgment!Court : Gujarat
Decided on : Aug-30-1983
Reported in : (1984)1GLR526
S.A. Shah, J.1. This group of fourteen petitions raises a common question regarding the legality of the annual rateable value of the property known as 'Navrang Talkies' situated in the city of Baroda. It is an admitted position that the Baroda Municipal Corporation, hereinafter referred to as 'the Corporation', revised the annual rateable value which was Rs. 20,760/- upto 1972-73 and in 1973-74 the same was revised and increased to Rs. 83,602/- per year. The owners of the Navrang Talkies have not accepted the said valuation and filed appeals and being dissatisfied with the findings thereon had filed writ petitions being Special Civil Application Nos. 1186/80, 1263/80, 1264/80 1265/80, 1266/80, 1267/80 and 1268/80 (seven petitions) against the decision of the Second Extra Assistant Judge, Baroda. Similarly, as against this, the Corporation had filed petitions being Special Civil Application Nos. 490/80, 491/80, 492/80, 493/80, 494/80, 495/80 and 2166/80.2. Since all the petitions are co...
Tag this Judgment!Court : Gujarat
Decided on : Dec-09-1983
Reported in : (1984)1GLR608
S.A. Shah, J.1. The petitioner challanges the order of her removal from service, passed by the District Health Officer on 9-3-1977. produced at Annexure-F and the appellate order dated 5-12-1977 passed by the District Development Officer, dismissing her appeal.2.The facts of this petition inter alia are as under.The petitioner was appointed as mid-wife by an order dated 7-10-1961 of the Deputy Director of Public Health Services, Baroda which is produced at Annexure-A. There is no dispute that the petitioner was a State Government servant at the time of her appointment. On coming into force of the Gujarat Panchayats Act, 1961 (hereinafter referred to as 'Panchayat Act') under the provisions of Section 157 the Department of Public Health and Medical Relief was transferred to the District Panchayats so that the panchayats can exercise the powers and functions and duties which are exercised by the State Government. It appears that with the transfer of Public Health and Medical Relief Depar...
Tag this Judgment!Court : Gujarat
Decided on : Oct-15-1983
Reported in : (1984)43CTR(Guj)255; [1985]154ITR10(Guj)
Mehta, J. 1. Since the questions referred to us at the instance of the Commissioner of Income-tax, Gujarat, and the rival contentions urged in connection therewith are common and identical in both these references, we propose to answer the questions referred to us by this common judgment. 2. In Income-tax Reference No. 214 of 1978, we are concerned with the assessment years 1967-68, 1968-69 and 1969-70, while in Income-tax Reference No. 68 of 1977, we are concerned with the assessment years 1970-71 and 1971-72. 3. The necessary and relevant facts leading to these two references may be briefly stated as under : The assessee is an individual and is a direct descendant of one well-known and renowned saint in Saurashtra area in particular and Gujarat in general, known and fondly called as Jalarambapa. The assessee is the son of Hariram, who was the daughter's son's son of the said Jalarambapa and was adopted by him. It is claimed that Jalarambapa was a person of saintly disposition right f...
Tag this Judgment!