Court : Gujarat
Reported in : AIR1965Guj262; [1965]56ITR152(Guj)
..... vacate the house in which he was residing at the time owing to the high cost of upkeep but the company in its own interest desired that he should continue in the same house and it was, therefore, agreed that he should continue to reside in the same house and the company should pay all outgoing in respect of the house including rates, taxes and insurance, and cost of gas, electric light and telephone and maintain the house and gardens in proper condition ..... on which we find this case explained in elements of income tax and profits tax law, fifth edition, page 110, and british tax encyclopaedia, volume 1; paragraph 1.134 ..... . the speech of the lord clyffe does no more than point out that the only question in (1892) 5 tax cas 158 was whether anything in respect of the annual value of the portion occupied by the agent could be treated as income under schedule e and the learned law lord emphasized that the case had nothing to do with schedule a which was the schedule with which the house of lords was concerned ..... now namvero, as the very name suggests, is a salutation tax and salutation is made to the acharya not because of any considerations personal to the indiviual who happens to be the acharya but because he is ..... in the assessment of the assessee for the assessment years 1958-59,1959-60 and 1960-61 the corresponding previous years being samvat years 2013,2014 and 2015, the income -tax officer added the sum of rs.2000/- per month as also the amounts representing the aforesaid expenses .....
Tag this Judgment!Court : Gujarat
Reported in : (2000)1GLR871
..... special notices had also been quashed and the respondent corporation was directed to refund the tax, if paid, to the respondents with interest from the date of the deposit within three ..... effect, the ratio decidendi of the decision in anant mills' case (supra) is that the small causes court exercises the same power and will have the same jurisdiction, which is exercised by the commissioner for the purposes of determining what should be the correct rateable value.12. ..... municipal corporation, ahmedabad, reported in 1993(2) glh 897, held that it was in agreement with the observations made in anant mills's case (supra) and following the ratio of the decision in anant mills' case (supra), the division bench found that even if the assessment is held to be not in accordance with law, whether because of the wrong method followed with ..... the small causes court cannot create a situation, wherein the assessment is reduced to zero and the assessee is let scot free from paying any tax to the municipal corporation in respect of the year for which the assessment is found to be illegal by the small causes court, as has been held by the division bench of this court in the aforesaid decision in municipal corporation of ..... oriental insurance (supra) and the court found that where an assessee chooses to file a complaint against the proposal to fix or increase the rateable value, even without the issuance of a valid special notice under rule 15(2), the principle of waiver ..... fire & general insurance co. .....
Tag this Judgment!Court : Gujarat
Reported in : (1963)0GLR741
..... date other than, - (i) debts which under section 6 are not to be taken into account; (ii) debts which are secured on, or which have been incurred in relation to, any asset in respect of which wealth-tax is not payable under this act; and (iii) the amount of the tax, penalty or interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure ..... with the panel doctors of their district by which the amounts received by the committee from the national insurance commissioners were to be pooled and distributed among the panel doctors in accordance with a scale of fees; the total amount available for medical benefit so received by the committee was to be the limit of their liability to the panel doctors; and if the total pool was insufficient to meet all the proper charges of the panel doctors in ..... that arose for consideration was whether the receiver for debentureholders was a debtor to the company in respect of the balance in his hands after payment of preferential claims and of the principal and interest due to the debentureholders. ..... that it was not correct to say that a receiver for debentureholders was a debtor to the company from time to time of such sum as may ultimately prove to be the balance in his hands after payment of preferential claims and after the discharge of whatever may be due to debentureholders in respect of principal and interest. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj240; (1964)0GLR1061; [1964]53ITR393(Guj)
..... case where there is a simple gift of an annuity with a direction to se aside a fund to answer it, the annuity being chargd on capital as well as income and there being a gift over of the residue of the estate, the right) of the annuitant and the other persons interested is to have the directions of the testator carried into effect and if the estate is not sufficient to pay the annuitant in full, he is entitled to have the deficiency made up out of capital, but he must take the ..... from the point of view whether the annuity was one which could be computed in terms of immediate cash by outsiders like insurance companies and that the only question which was required to be considered was whether the assessee was entitled to call upon the trustees to commute the annuity into a lump sum grant and this, observed the tribunal, the assessee had no right to do and the annuity was therefore, one which fell within section 2(e)(iv). ..... a short but interesting question of law arises on this reference made at the instance of the commissioner of wealth-tax under section 27(1) of the wealth tax act. ..... it was this challenge based on section 2(e)(iv) which was upheld by the tribunal and on this reference made at the instance of the commissioner of wealth tax, the view of the tribunal upholding this challenge is assailed before us.3. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1971Guj214; (1970)11GLR848
..... the learned judge has further observed: 'now, if section 8 (2) provides for the benefit of the tenants, two methods of recovery of premium paid by a tenant and if one of the methods is admittedly and obviously subject to the law of limitation, it would appear to be unreasonable prima facie that the other method should be entirely free from the law of limitation........in other ..... time the learned judge took the view that the said amount had not been deducted till the filing of the suit and as the time for deduction had expired, the tenant had no right to demand the said amount being credited and if that amount was not taken into account, the clear position was that he was in arrears of rent for ..... ground that the courts below had not given any attention or consideration to the very important aspect as to whether the amount which the tenant claimed and which the courts found were due to him as amount spent by him for repairs, could in law be said to have been incurred for making tenantable repairs. ..... section 23 of the saurashtra rent control act, 1951 (hereafter referred to as 'the saurashtra act') which admittedly applied to the suit premises till the bombay rents, hotel and lodging house rates control act, 1947 was applied to saurashtra on the 31st of december 1964 (as applied to gujarat state) (hereinafter referred to as 'the bombay act ..... principal and therefore his liability is as good as of the principal ..... the court, he was appointed on behalf of all persons interested in the property. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1971Guj278; (1971)0GLR308
..... , if having regard merely to pending negotiations or any other subsequent event or out of a spirit of generosity, we were to allow more than is properly claimable by the naik as the market value of his interest in the land'it was further observed:'if we were valuing the interest at the present date, and it were shown that he was going to get a renewal, then the position would be different; but taking the position as it was in 1921 it seems to me that, if anything, the award of ..... desai, the learned advocate appearing on behalf of the appellants has confined his arguments to the claimants' right to increased rental for a period of three years, he has not urged any other ground and has given up the other claims, in the appeals before us; therefore, we will be concerned only with the case of the appellants for the compensation for change of place of business as a result of taking over of the premises ..... the question that seems to have been principally agitated before the learned trial judge in the compensation cases related to the claimants' right to compensation in relation to the premises which were earlier leased out to them by the owners and in so far as they had incurred liability to an increased rental in taking equally convenient new premises for the purpose of carrying on their business, as a result of the collector's taking possession of the lands including the premises in consequence ..... /- and municipal taxes at ..... as municipal taxes, in aggregate ..... taxes. ..... month, inclusive of taxes. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1972Guj255
..... but so far as the total loss is concerned when full payment is received by the insured from the insurance company, the insurance company gets all the interest of the insured in the subject-matter and it would be too much to say that the insurance company would not be entitled to take proper remedy for getting any damages in respect of the subject-matter from the third party by whose negligence, the said loss was occasioned. ..... if it is a case under sub-section (2) of section 135-a, the insurer, having paid for the loss of the apportionable part of the subject-matter insured, becomes entitled under that statutory provision, to take over the interest of the insured person in whatever may remain of the subject-matter, so paid for, and is thereby subrogated to all the rights and remedies of the insured person in and in respect of that subject-matter, as from the time of the casualty causing the loss. ..... but those cases are based on the view that the plaintiff is claiming through a party to the contract, that he is in the position of a cestui que trust or of a principal suing through an agent, that under the old procedure he could have filed a suit in equity, even if he could not have sued at common law. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1973Guj216
..... position would be different under the position would be astute by a reason of the non-obstinate clause in section 36 (4) which altered the law by conferring right of action free from difficulties caused by the life insurance act as to insurable interest and as to the absence of any name in the policy other than that the assured, fro the insurers were to indemnify by giving converge not only no the assured but the class of person specified in the policy. ..... lord goddard had pointed out that a so far as the general law of insurance was concerned, when the vehicle was sold and the assured cased to have interest in the subject-matter of insurance, even the driver's extension clause would fall with the rest of the policy, as the policy could be ..... learned judge evolved the test of 'genuine representative capacity' which is generally accepted for invoking vicarious liability agent on the ground that the act is done 'for and on behalf of' the principal, although it is not the same thing that it is for the principal's benefit or at his request. ..... by the judges as explained by our supreme court that the vehicle was driven on the master's business and by his authorised agent or servant, and in order to see whether the presumption is rebutted all the facts must be kept in mind as to the ownership of the vehicle, the consent given for driving, the nature of this motor in the light of driving regulations and whether the driver was driving independently or for and on behalf of the principal. .....
Tag this Judgment!Court : Gujarat
Reported in : [1974]97ITR1(Guj)
..... the arrangement points out at a specific fund and creates a beneficial interest of the two daughters in that specific amount. ..... unless otherwise provided in section 5, the following amounts shall be included in computing the expenditure of an assessee liable to tax under this act, namely :- (i) any expenditure incurred, whether directly or indirectly by any person other than the assessee in respect of any obligation or personal requirement of the assessee or any of his dependents...... ..... section 3 of the act is the charging section which says that, subject to the provisions of the act, there shall be charged for every financial year commencing on and from the first day of april, 1958, a tax which is hereinafter referred to as 'expenditure-tax' at the rate or rates specified in the schedule. ..... 75,000 was impressed with an obligation in the nature of a trust and, therefore, its expenditure is exempted from expenditure-tax under clause (j) of section 5, while the contention of the revenue is that the said clause has no application to the facts of the case. 2. ..... under the provisions of the act, therefore, the assessee could have avoided the payment of expenditure-tax by incurring the expenditure on the marriage of his second daughter within the limits of rs. ..... 75,000 which the assessee has made to meet the marriage expenditure of his daughter is covered by the exemption clause (j) of section 5 of the expenditure-tax act, 1957 (which is hereinafter referred to as 'the act'). .....
Tag this Judgment!Court : Gujarat
Reported in : [1975]99ITR179(Guj)
..... pointing out that they were not applicable in the facts of the present case as the insurance policies covered risk on account of accident which were purely in the nature of a contingent contract in which the deceased could have no interest in praesenti till his death in respect of these contracts and it cannot be said that the deceased was entitled to those payments in his lifetime and, therefore, he was not competent to dispose of the amounts which were received by the accountable ..... inland revenue commissioners there is no room for any intendment in a taxing act, and no presumption about a tax, and the best and safest guide to the intention of all legislation is afforded by what the legislature itself ..... for purposes of determining this last contention reads as under : 'notwithstanding anything contained in sub-section (1) or sub-section (2), any property passing in which the deceased never had an interest, not being a right or debt or benefit that is treated as property by virtue of the explanations to clause (15) of section 2, shall not be aggregated with any property, but shall be an estate by itself, and the estate duty shall be levied at the rate or rates applicable in respect of the principal value thereof.' 46. ..... the learned advocate for the accountable person finally urged that the principal value of the property is to be determined with reference to the death of the insured and at the time of his death the property in question had only the value of the premiums which have .....
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