Court : Gujarat
Decided on : Jul-15-1975
Reported in : (1976)17GLR724
S.H. Sheth, J.1. This petition has been filed by the sarpanch of Ziila-Vasna village in Chanasma Taluka of Mehsana District against the order of suspension made against him by the District Development Officer, Mehsana under Sub-section (1) of Section 51 of the Gujarat Panchayats Act, 1961. Respondent No. 3. Is a resident of Zilia village. He was given S. No. 177 of zilia for cultivation by the Government of Gujarat on 30th November 1972. Possession thereof was given to him on 22nd June 1973. It appears that S. No. 177 was a Kharaba or a waste land. Respondent No. 3 therefore cultivated the adjoining land S. No. 210 of zilia-vasna. It was a Gauchar land. The petitioner, therefore, lodged against respondent No. 3 an information before the police sub-inspector, chanasma on 21st July 1973 in respect of certain offences which respondent No. 3 was alleged to have committed. Respondent No. 3 in his turn lodged information against the petitioner and other members of the panchayat for offences ...
Tag this Judgment!Court : Gujarat
Decided on : Sep-03-1975
Reported in : [1977]107ITR447(Guj)
DIVAN C.J. - The assessee in each of these three cases is the same, namely, Sabarkantha Zilla Kharid Vechan Sangh Ltd., Himatnagar. The question which arises for consideration in each of these three cases is the same but the three references are for different assessment years. Income-tax Reference No. 100 of 1974 is in respect of assessment year 1964-65. Income-tax Reference No. 24 of 1974 is in respect of assessment year 1965-66 and Income-tax Reference No. 139 of 1974 is in respect of assessment year 1966-67. The question is as regards the computation of profits and gains of that part of the business activities carried on by the assessee-society which falls within the exempted categories. We will take up the facts of each of these three cases separately.In Income-tax Reference No. 100 of 1974, the relevant assessment year is 1964-65. The assessee carries on the business of buying and selling agricultural implements, seeds, etc. The society sells the said articles to its members as we...
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