Court : Gujarat
Decided on : Sep-08-1987
Reported in : AIR1988Guj52; (1987)2GLR1396
ORDER1. Mr. M.I. Hava waives service of rule on behalf of the respondents. At the request and by consent of the parties, the matter is ordered to be heard today.2. The petitioner holds vacant land in Urban Agglomeration area of Vadodara. Against the order passed by the Competent Authority declaring that the petitioner holds certain area of land-in excess of the ceiling limit, the petitioner preferred an appeal before the Appellate Tribunal. The appeal was filed beyond the prescribed period of limitation and hence an application for condonation of delay was also filed. The Appellate Tribunal has rejected the appeal on the ground that appeal was filed beyond the prescribed period of limitation. It is also held that the appeal was f filed after the publication of Notification under S. 10 of the Urban Land (Ceiling and Regulation) Act (hereinafter referred to as 'the Act') and, therefore, the appeal is not maintainable.3. As far as the condonation of delay is concerned, the facts may be ex...
Tag this Judgment!Court : Gujarat
Decided on : Nov-07-1987
Reported in : AIR1989Guj81; (1988)1GLR209
Majmudar, J.1. Introductory facts: Both these petitions under Art. 226 read with Art. 14. of the Constitution have been filed by large number of occupants of flats situated in colonies known as 'H' and 'L' colonies at Paldi Locality in this city. These, colonies were constructed by Gujarat Housing Board; respondent 2 in each of these petitions. 1 They were placed at the disposal of State of Gujarat, respondent I in both these petitions for allotting these concerned fiats 396 in number,. to Government servants amongst others. Initially, these allotments were made to the concerned Government servants who were to be housed on the formation of the State of Gujarat on 1-5-1980. The petitioners contend that these flats should be allotted to them on hire-purchase basis and they should be made the owners thereof In this, connection, they challenge the resolution dated 18-2-1975 issued by the State of Gujarat in Public Works Department converting all the existing 396 flats in lower income group...
Tag this Judgment!Court : Gujarat
Decided on : Aug-18-1987
Reported in : (1987)66CTR(Guj)34; [1987]168ITR773(Guj)
B.S. Kapadia, J.1. The following has been referred by the Income-tax Appellate Tribunal, Ahemedabad, under section 256(1) of the Income-tax Act to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the unabsorbed depreciation should be allowed to be carried forward and set off against the assessable income for the assessment years 1969-70 and 1970-71 notwithstanding the fact that the assessee has sold its business of textile mills and had ceased carrying on business of manufacture and sale of cloth in the assessment year 1964-65 ?' 2. The facts leading to the present reference briefly stated are as under : The assessee is a private limited company which carries on business of manufacture and sale of cloth. During the assessment year 1969-70, it disclosed income from business. The assessee claimed set off of unabsorbed depreciation carried forward from the earlier assessment year against the income computed for the assessment year in question. The Inco...
Tag this Judgment!Court : Gujarat
Decided on : Nov-21-1987
Reported in : (1988)2GLR906
S.B. Majmudar, J.1. In this group of Special Civil Applications certain common questions under the Central Excises and Salt Act, 1944 (hereinafter called as 'the Act') are raised any hence they were heard together and are being disposed of by this common judgment. All the petitioners are running composite textile mills in this city. They have got both the spinning and weaving departments in their Mills. In their spinning department, they manufacture yarn. This yarn is taken out from the spindles and shifted to the weaving department where it is utilised for manufacturing fabrics, the respondent authorities exercising power under the Act and the Rules framed thereunder insisted that during the relevant time while preparing the price lists of manufactured fabrics the concerned petitioners Mills companies should have included the excise duty payable by them on yarn which was earlier manufactured by them in the spinning department and which was captively consumed by them for manufacturing ...
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