Court : Gujarat
Decided on : Oct-19-1994
Reported in : [1995]213ITR560(Guj)
Susanta Chatterji, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'C' (hereinafter referred to as 'the Tribunal'), at the instance of the assessee has referred the following questions for the opinion of the High Court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure by way of interest of Rs. 82,283 paid on the borrowings of funds for constructing a factory for the manufacture of dye-stuffs was not a revenue expenditure ?'2. It appears from the materials on record that the assessee at the material time was a dealer in dyes. The assessee set up a factory for manufacturing dyes at different places. For the installation of the assets certain borrowing were made on which interest had been paid. The Income-tax Officer estimated the interest attributable to borrowings in installation of assets of Rs. 82,283 and disallowed the same treating the payment as of capital nature. Being aggrieved by this, an appeal was pref...
Tag this Judgment!Court : Gujarat
Decided on : Jan-21-1994
Reported in : (1995)2GLR1356
A.P. Ravani, J.1. When the petition is called out on January 17, 1994 learned Counsel appearing for the petitioners requested for time. It was stated that the petitioners were desirous to engage a Senior Counsel. It was further stated that the Senior Counsel who was to be engaged was present in Court. After consulting the Senior Counsel the request for next date of hearing was made in presence of the learned Advocate and the Senior Counsel who was to be engaged. The next date, i.e., January 21, 1994 was fixed as per the convenience of the learned Advocates. It was expressly made clear to the learned Advocates that the petition shall proceed further in accordance with law on the next date. Still, however, today when the petition is called out neither the Advocate on record nor any Senior Advocate is present on behalf of the petitioners. The Court has waited for sufficiently long time. The Advocates appearing for the respondents are present. No one on behalf of the petitioners is present...
Tag this Judgment!Court : Gujarat
Decided on : Jan-29-1994
Reported in : (1994)118CTR(Guj)257; [1994]209ITR7(Guj)
M.B. Shah, J. 1. The Income-tax Appellate Tribunal has referred the following question for our opinion under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') : '1. Whether the Appellate Tribunal is right in law and on facts in holding that as far as sales tax liability in respect of the last quarter was concerned, the said liability would be allowable as deduction for the assessment years 1984-85 to 1987-88 provided the assessee establishes that the liability was discharged by actual payment before the date applicable in his case for furnishing the return of income under section 139(1) in respect of the relevant previous year in which the liability had been incurred?' 2. A similar question is referred in a number of other subsequent matters. For the purpose of this reference, we take the facts from the order passed by the Tribunal. The assessee, Messrs. Chandulal Venichand, filed a return of total income of Rs. 41,210. The return was filed on March 20, ...
Tag this Judgment!Court : Gujarat
Decided on : Apr-18-1994
Reported in : 1995ACJ308
Shethna, J.1. The appellants have challenged in this Appeal the impugned judgment and order dated 13-7-1993 passed by the E.S.I. Court, Ahmedabad dismissing the Application (E.S.I.) No. 45 of 1990. Appellant No. 1 is the widow of Ahemadkhan and appellants Nos. 2 to 6 are the minor children of the deceased. 2. The deceased Ahemadkhan was working as a Labourer in New Manekchowk Textile Mills Ltd. On 4-4-1990 he attended the duty at 3-30 p.m. to 12 midnight. While returning from his duty in the midnight hours he was assaulted by the mob during the communal riots, which took place in Ahmedabad on that day and he was stabbed and because of that he died there and then. Ibrahim Abdulla Exh. 12, co-worker of the deceased was also going with him. He witnessed the incident but he managed to escape. F.I.R. was lodged on that very day of the incident by unarmed Head Constable Mr. Pandya before the police and the inquest Panchnama was also prepared on that very day. Maherunisha, widow of deceased A...
Tag this Judgment!Court : Gujarat
Decided on : Apr-18-1994
Reported in : 1(1996)ACC519; (1994)2GLR1427
B.J. Shethna, J.1. The appellants have, challenged in this appeal the impugned judgment and order dated 13.7.1993 passed by the E.S.I. Court, Ahmedabad, dismissing the application (E.S.I.) No. 45 of 1990. Appellant No. 1 is the widow of Ahemad Khan and appellant Nos. 2 to 6 are the minor children of the deceased.2. The deceased Ahemad Khan was working as a labourer in New Manekchowk Textile Mills Ltd. On 4.4.1990 he attended the duty at 3.30 p.m. to 12 midnight. While returning from his duty in the midnight hours he was assaulted by the mob during the communal riots, which took place in Ahmedabad on that day and he was stabbed and because of that he died there and then. Ibrahim Abdulla, Exh. 12, co-worker of the deceased, was also going with him. He witnessed the incident but he managed to escape. F.I.R. was lodged on that very day of the incident by unarmed Head Constable Pandya before the police and the inquest panchnama was also prepared on that very day. Maherunisha, the widow of d...
Tag this Judgment!Court : Gujarat
Decided on : Jun-16-1994
Reported in : [2001]103CompCas1041(Guj); (1995)1GLR673
..... under sections 397 and 398 of the companies act, 1956, is decided. the hearing of the application for grant or refusal of an injunction pending the hearing of the main matter would not normally take much time. still however, the matter is required to be heard at length because of heavy stake, the so-called public interest and the vexed questions of law involved in the matter, even though the main company petition is fixed for final hearing shortly. in this background, it would be appropriate to begin with the underlying observations made by chinnapa reddy j. in the case of life insurance corporation of india ..... 82.70 lakh shares in cement corporation of gujarat ltd. (ccgl) who have expressed the desire to disinvest the shareholding. as a first step, it is proposed to acquire 45 per cent. of giic's stake in ccgl (37.12 lakh equity shares) at a cost of rs. 20.35 crores through three investment subsidiaries of the company.' 35. it is further stated as under :'the total investment from sccil and/or its subsidiaries in ccgl would amount to rs. 43.3175 crores which would mean ..... from their funds. hence, in our view, this would not be a fit case for vacating the interim relief.42. in this interim order, some detailed discussion was required because of elaborate arguments. however, we clarify that the observations and findings on facts are made only for deciding the application for interim relief and are not conclusive.43. in the result, the appeals are dismissed with no order as to costs. .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-01-1994
Reported in : I(1995)ACC7; 1994ACJ1159; AIR1995Guj98; (1994)2GLR1308
Ravani, J.1. A Division Bench of this Court (Coram : B. N. Kirpal, C. J. and and R. K. Abichandani, J.) by the following order dated August 8, 1994 passed in Civil Application No. 3398 of 1994 in First Appeal No. 141 of 1988 has referred this matter to a Full Bench of Five Judges :'It is inter alia contended that in view of the judgment of the Supreme Court in 1994 Acc CJ 1 : (AIR 1994 SC 1631), earlier Full Bench decision of this Court in the case reported at (1993) (1) 34 Guj LR 779 : (AIR 1993 Guj 171) will really not be applicable. The Supreme Court has laid down as to how the compensation should be distributed and invested, while reiterating the earlier decision relating to compensation qua the Bhopal Gas tragedy. This being so, the directions contained in the Full Bench judgment of this Court cannot be given effect to, as they would be in conflict with the judgment of the Supreme Court. In view of the aforesaid, we issue Rule and direct that this case be listed before a Full Benc...
Tag this Judgment!Court : Gujarat
Decided on : Sep-08-1994
Reported in : AIR1994Guj167; (1994)2GLR1498
..... not concerned with the provisions of the bombay provincial municipal corporation act, which are applicable in the city of ahmedabad, the court was called upon to interpret the provisions of section 2(1) of the gujarat municipalities act, 1964, which are, more or less, in pari materia with section 2(1a) of the b.p.m.c. act. after referring to its earlier decisions in the case of corporation of calcutta v. padma debi, air 1962 sc 151, corporation of calcutta v. life insurance corporation of india, air 1970 sc 1417, guntur municipal ..... , can be fastened on the tenant unless and until a bill is served upon him by the commissioner, requiring the tenant to make the payment. 43. section 141 creates a charge on the land or building and even the movables therein, but it is made clear that the charge is only upon such land or building, or movables of a person, who is liable to pay the taxes. 44. reading the three sections together, viz., sections 139, 140 and 141, it is apparent that in the case of tenanted premises, the property tax is primarily leviable on the lessor and ..... in support of his contentions. relying upon the decisions reported in the cases of ghaisgaon borough municipality v. multanchand fulchand sancheti, air 1956 bom 675, r.r. dalavai v. government of tamil nadu, 1978 mad lj 93, shri mohan singh v. municipal corporation of delhi, 1980 mcc 196 (delhi), corporation of trivandrum v. bhaskaran nair, 1988 (1) mcc 338 (ker), gurdial singh v. deputy commissioner, simla, 1974 .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-14-1994
Reported in : (1994)2GLR1664
J.M. Panchal, J.1. Both these appeals are directed against the common judgment and award dated September 23, 1983 delivered by the Motor Accident Claims Tribunal, Sabarkantha at Himatnagar, in M.A.C. Petition Nos. 2, 3, and 4 of 1981. As common questions of law and facts are involved in the appeals, they are being disposed of by this common judgment with the consent of learned Advocates appearing for the parties.2. The vehicular accident occurred at about 3-30 p.m. on July 21, 1980 in the outskirts of city of Himatnagar on Himatnagar-Idar Road which claimed lives of two persons, namely, Dahyalal Gulabchand Prajapati and Nikhilkumar Ratilal Joshi. Both the deceased were close friends. Deceased Nikhilkumar had come to Radhiwad during the week end prior to the date of accident and was supposed to return to Mehsana where he was working as Sales Representative with Indian Potash Ltd. Deceased Dahyalal who was serving in Dena Bank, Khedbrahma, took casual leave on July 21, 1980 with a view t...
Tag this Judgment!Court : Gujarat
Decided on : Oct-19-1994
Reported in : (1995)1GLR419
B.N. Kirpal, C.J.1. This judgment will dispose of First Appeals Nos. 614, 615 and 616 of 1980.These Appeals are filed by a Public Charitable Trust, challenging the decision of the Small Causes Court, whereby the rateable value of the property of the appellants was reduced.2. The appellant had constructed 'Premabhai Hall'. The construction was undertaken after the old hall which had been constructed on 1544 sq. yards had been demolished and additional land, measuring 1680 sq. yards had been acquired. A portion of the premises had been given on rent to Madura Bank and another portion to the Bank of India. A major portion of the building, however, was used for holding shows or cultural activities.3. The Municipal Corporation had fixed separate rateable value with regard to the portion of the building which had been given on lease to Madura Bank and the Bank of India. The rateable value given in respect thereof and the tax which was charged subsequently on the same is not in question in th...
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