Court : Gujarat
Decided on : Jan-06-1986
Reported in : II(1986)ACC9; 1987ACJ161; [1987(54)FLR85]; (1986)2GLR1083; (1993)IIILLJ431Guj
Ravani, J. 1. This appeal is filed by an injured workman, who as a result of the decision given by the learned Commissioner for Workmen's Compensation has become an employee without there being an employer. Such is the astounding result brought about by the learned Commissioner by taking hyper-technical view and by following the strict principles of rules of pleadings and Evidence Act which arc not applicable to the cases under Workmen's Compensation Act, 1923.2. The learned Commissioner for Workmen's Compensation, Bharuch, (the learned Civil Judge, Senior Division, who is exofficio Commissioner) has rejected the application of the injured workman for compensation solely on the ground that there was no sufficient proof to show that the workman was employed either by respondent No. 1 truck owner or respondent No. 3 quarry owner. On January 6, 1983 when the workman was engaged in lifting the stones from the quarry belonging to respondent No. 3 and filling the stones in the truck belongin...
Tag this Judgment!Court : Gujarat
Decided on : Apr-23-1986
Reported in : AIR1987Guj113; (1987)1GLR437
Ravani, J.1. In the annals of history, it is difficult to discover dictator, a feudal lord or a monarch, who openly discarded ' public interest ' and asserted his legal right to rule the people and consider 'public interest' as irrelevant. Even military dictators, while exploiting the people and inflicting miseries on them, cover their faces by the veil of 'Public interest' But in a democracy wedded to the welfare of the people and where the Constitution of the country has promised the people establishment of an egalitarian society based on socialistic principles, a nationalised bank (which is 'State' within the meaning of article 12 of the Constitution) asserts through its senior counsel (Mr. M. S. Sanghvi) that the bank is under no legal obligation to take into consideration 'public interest' while executing a money decree and, therefore, it shall disregard the same. Shocking as it is, this is the stand of the bank and not a mere legal point raised by an attorney of the bank. Therefo...
Tag this Judgment!Court : Gujarat
Decided on : Jul-25-1986
Reported in : AIR1988Guj48; (1987)1GLR356
ORDER1. In case it lawyer files 'no-instruction' purshis and requests the Court to permit him to withdraw from the case, should the, Court straightway accept the request and permit the advocate to withdraw front the case, and thereafter should the court proceed further in absence of the litigant? These are the questions which have arisen in this revision application challenging the legality and validity of the order refusing to condone the delay in filing an application to set aside an ex parte decree.2. The petitioners are original defendants against whom the respondent-original plaintiff filed a suit inter alia praying that he was the owner of the suit property, i.e. land admeasuring 11 acres and 23gunthas, bearing survey No. 663 of village Supedi. Taluka Dhoraji, District Rajkot. The plaintiff also prayed for possession of the suit property. It appears that the case of the plaintiff was that he had purchased the suit land for it consideration of Rs. 5,000/- by sale deed dated April ...
Tag this Judgment!Court : Gujarat
Decided on : Feb-05-1986
Reported in : 1987(12)ECC333; 1987(27)ELT216(Guj); (1986)2GLR199
Shah, J.1. The petitioners herein were at the relevant time doing the job-work of twisting wires of M/s. Bharat Wires Industries, Udhna, and by this petition they have among other orders passed by the subordinate Excise Authorities challenged the order dated 2.3.1976 (Annexure 'I' to the petition) of the Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue and Insurance, passed in revision application, whereby the petitioners were required to pay excise duty on the ground that they had manufactured excisable goods. The said order appears to have been passed under rule 9(2) of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules'). 2. In order to appreciate the various contentions raised by the petitioners, it would be relevant to reproduce short facts. It is not disputed that the petitioners were doing the job-work of twisting wires of M/s. Bharat Wires Industries, Udhna. The petitioners received notice dated 26/27.3.1971 from the Supe...
Tag this Judgment!Court : Gujarat
Decided on : Mar-19-1986
Reported in : AIR1987Guj9; (1987)1GLR219
Ahmadi, J.1. Poor Adivasis known as Kotwalias and Vansfodias have preferred these writ petitions making a grievance that they are being harassed by the officers of the Forest Department with a view to depriving them of the privileges conferred upon them by the State Government. These petitioners have their residence in reserved forests and they claim certain privileges in regard to the collection of forest produce, including bamboos. According to them, they are privileged to collect a certain quantity of bamboos per family from the reserved forests for the purpose of making toplas, supdas, palas, etc., for their hutments and livelihood. The petitioners of writ petition No. 1932 of 1982 are residing in the forests of Umarpada and Vankal in Mangrol taluka and Mangrol, Songadh and Vyara talukas of the erstwhile State of Baroda. The petitioners of writ petition No. 6252 of 1983 are Kotwalias residing in the forests of Netrang and Jhagadia range in Mangrol and Jhagadia taluka of Broach Dist...
Tag this Judgment!Court : Gujarat
Decided on : Mar-29-1986
Reported in : [1987]166ITR359(Guj)
S.A. Shah, J.1. This reference arises at the instance of the Revenue for our opinion. The questions of law that arise out of the order dated January 24, 1978, of the Income-tax Appellate Tribunal, Ahmedabad Bench 'A' (hereinafter referred to as 'the Tribunal'), are as under : '(1) Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that : (i) the asset's interest in the partnership firm styled M/s. Public Construction Company; and (ii) the amount of R. 5,000 standing in the said firm's books to the assessee's credit as accumulated profit stood converted into joint property of the Hindu undivided family headed by the assessee as karta? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that conversion of the said properties into joint property of the Hindu undivided family did not involve a transfer within the meaning of section 60 read with section 63(b) of the Income-tax Act (3)...
Tag this Judgment!Court : Gujarat
Decided on : Mar-31-1986
Reported in : (1986)54CTR(Guj)272; (1987)1GLR3; [1986]162ITR28(Guj)
B.K. Mehta, J.1. Since common question of law and facts arise in these two petitions, we intend to dispose of them by this common judgment, though we will shortly set out the relevant facts and circumstances in which the respective petitioners have moved these petitions challenging the validity of section 44AB of the Income-tax Act, 1961, which has been placed on the statute book by the Finance Act. 1984, with effect from April 1, 1985, and rule 6G as well as Forms Nos. 3CA to 3CE of the Income-tax (Amendment) Rules, 1985, promulgated on January 31, 1985, and made effective from April 1, 1985, and section 271B providing for penalty for not getting the accounts audited broadly on the ground of the impugned provisions being violative of articles 14 and 19(1)(g) of the Constitution and, consequently, therefore, praying for appropriate writs, orders and directions to quash and set aside the said provisions. 2. Special Civil Application No. 2068 of 1985 has been moved by two registered asso...
Tag this Judgment!Court : Gujarat
Decided on : Apr-08-1986
Reported in : [1986]162ITR365(Guj)
Mankad, J.1. The Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') has referred to use for our opinion the following questions under section 256(1) of the Income-Tax Act, 1961 (hereinafter referred to as 'the Act') : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Central Government Notification dated February 6, 1973, did not have the effect of converting the agricultural land in question into a capital asset within the meaning of section 2(14) of the Income-tax Act with effect from a date prior to May 2, 1970 2. Whether, on the facts and in circumstances of the case, the Tribunal was right in holding that the transfer of the asset in question by the assessee in May 1, 1970, did not give rise to any surplus assessable under the head 'Capital Gains' 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the valuation of the land in question (...
Tag this Judgment!Court : Gujarat
Decided on : Sep-17-1986
Reported in : AIR1987Guj234; (1987)1GLR514
ORDER1. These revision applications between the same parties involving the same questions are, with the consent of parties, heard And disposed of together as they involve common questions on similar facts, In all these matters, arising from interim injunctions granted by the Civil Court against the seizure of essential commodity, the State Government original defendant is the petitioner and the opponent is a licensed dealer/producer of the essential commodity namely edible oil. The opponent is running two oil mills: Asha Oil Mill and Ramdevji Oil Mill. There was a search on 1-10-1982 in these Oil Mills resulting into seizure of essential commodities. Civil Suits Nos. 863/1982 and 864/1982 were filed and the ex parte interim orders were obtained on 1-10-1982. Civil Misc. Appeals Nos. 130. /1982 and 131/1982 were preferred before, the District Court against the exparte orders. The District Court, after allowing the parties to complete the pleadings and affidavits, heard the appeals on me...
Tag this Judgment!Court : Gujarat
Decided on : Oct-13-1986
Reported in : [1987]167ITR507(Guj); [1987]66STC294(Guj)
A.P. Ravani, J.1. 'Adopt a device and avoid payment of tax', can such a course be accorded approval of judicial process 2. In addition to the four question referred to us the aforesaid question is also required to be answered in the light of the facts that follow : The assessee is an individual deriving income from share of profits from M/s. Star Radio Electric Company and M/s. Alloys Metal Casting Corporation. The assessee also derives income from dividend and interest. The assessment year under consideration is 1971-72. The previous year is the year ending on March 31, 1971, for the assessment year in question. The assessee filed a return of income on November 30, 1971, and showed total income of Rs. 40,480. A notice under section 143(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was issued by the Income-tax officer. During the course of assessment proceedings, it transpired that the assessee along with her mother and brother had become a partner in the firm o...
Tag this Judgment!