Court : Kolkata
Reported in : (2004)1CALLT600(HC)
..... possible to claim that the 'sanctity' of contract cannot be touched by legislation. it is therefore necessary to examine the provisions of the madhya pradesh accommodation control act, 1961 to find out whether the respondents' predecessors-in-interest retained a heritable interest in the disputed premises even after the termination of their tenancy.12. ..... section 2(1) of the madhya pradesh accommodation control act, 1961 defines 'tenant' to mean, unless the context otherwise requires.'a person by whom or on whose account or behalf the rent of any accommodation is ..... not taken into account that kartick das, the appellant herein is a tenant. the learned counsel also submitted that section 2(1) of madhya pradesh accommodation control act, 1961 has been quoted in this judgment of the hon'ble apex court which gives the definition of tenant. the learned counsel then relied on a .....
Tag this Judgment!Court : Kolkata
Reported in : 2010(175)LC79(Calcutta)
..... head for charging customs tariff is 2309.90 under the customs tariff act 1975. according to customs it would fall under the heading 0511.99 under the said act, and were not 'prawn feed' at all. these cysts had to be incubated in controlled temperature and oxygen and hydrated in hatcheries and after this incubation period one ..... incubation. the product remains the same.10. the imported product was desired to be classified by the importer under the heading 2309 which includes products used as animal feed. according to them prawn feed fitted the description. according to the customs this products was classifiable under the heading 0511.99 which refers to other products ..... in the category of non edible animal products.11. the tribunal has passed this decision, based on the decision, with regard to importation of brine shrimp eggs of the mumbai bench of the .....
Tag this Judgment!Court : Kolkata
Reported in : 1996(53)ECC16,1997(91)ELT51(Cal)
..... , j. in the case c.v. gobinda rao v. government of india, reported in : 1987(32)elt63(ker) , and held that giving of notice under section 79 of the gold control act means actual reaching of the notice in the hands to whom it was given, but their lordships in so holding did not consider section 113 of the gold ..... control act which is substantially similar to section 153 of the customs act. with due respect therefore, we are unable to follow the said decision of the division bench of the kerala high court.27. further our ..... m.p. menon, j., in cd. gonda rao v. additional secretary, reported in : 1982(10)elt270(ker) , in relation to section 79 of the gold control act, which is similar to section 110 of the customs act, as follows :'the purpose behind section 79 is two-fold. the first is that confiscation shall be ordered without the concerned party being given a reasonable .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(101)ECC87,2005(179)ELT386(Cal)
..... the importer, the commission has rightly entertained the application, since it has considered in great details, whether the conditions mentioned in section 127b of the said act has been fulfilled or not. i accept the argument of mr. kapoor (the learned additional solicitor general) that the commission will have lawful jurisdiction to ..... in other words exercise of jurisdiction, is depending upon proper application having been made and fulfilling of the conditions mentioned in section 127b of the said act.9. he further contends that under the scheme of the aforesaid chapter, it will appear that the commission has jurisdiction only to grant immunity against ..... appear from the several bill of entries and accompanying bonds. me submits that respondent no. 1, while entertaining application without having conditions ful-filed has acted in excess of jurisdiction. it is submitted by him that though order admitting the application and payment pursuant thereto having been made and accepted, but this .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1993Cal50,(1993)1CALLT69(HC),97CWN330,1994(48)ECC152
..... aforesaid three persons were vetted but it must be said that the rbi officers committed mistake and the matter never reached the higher level or to the joint controller of calcutta regional office. the rbi authorities have already explained the manner in which foreign exchange were released to the three students for studying in the united kingdom ..... queries by the rbi. it is alleged in the petition that the respondent no. 3 who is e.c.o. of the exchange control department became obstructive from the very outset by his act and conduct and stood in the way of the petitioner no. 2 and ultimately succeeded. the uncle of the petitioner no. 2 extended ..... bank of india. the prayer is to quash the communication dated 28th september, 1989 by the rbi expressing regret to release any foreign exchange under the existing control regulations and also the impugned communication dated 13th january, 1990 by the rbi to the effect that under the policy guidelines presently followed by the bank foreign exchange .....
Tag this Judgment!Court : Kolkata
Reported in : 2001(75)ECC751,2001(129)ELT574(Cal)
..... as the value thereof in the foreign exchange have been realised by invocation of letter of credit. shortly thereafter an application under section 75 of the customs act 1961 was made claiming benefit of drawback duty for the goods which are excisable and which were used for manufacturing of the aforesaid exported goods. the authority concerned ..... plain reading of the impugned order. the granting of benefit of the drawback duty can be given in the event the conditions under section 75 of the aforesaid act are fulfilled by exporter. so, it would be appropriate to quote section 75 hereunder :-'drawback on imported materials used in the manufacture of goods which are exported. ..... of which an order permitting clearance for exportation has been made by the proper officer) a drawback should be allowed of duties of customs chargeable under this act on any imported materials of a class or description used in the (manufacture or processing of such goods or carrying out any operation on such goods), .....
Tag this Judgment!Court : Kolkata
Reported in : 1997LC519(Calcutta),1997(90)ELT31(Cal)
..... in exercise of the powers under section 3 of the imports and exports (control) act, 1947. the imports and exports (control) act has been replaced by the foreign trade (development and regulation) act, 1992. the policy is now deemed to have been notified under section 5 of the 1992 act. the procedures laid down for implementation of the policy are contained in ..... of value under several other enactments where duty is not assessable at all. for example, under the export control order, 1988 clause 2-h also defines value as having the same meaning as in section 14(1) of the act. clause 3(3) of the order also provides that if the value of the goods has been incorrectly ..... held that the goods were liable for confiscation under section 113(d) of the customs act, 1962 (hereinafter referred to as the act) read with clause 3(3) of the export (control) order, 1988 and sections 3 and 4 of the foreign trade (development and regulation) act, 1992. as the goods had already been exported a.penalty of rs. 20 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal257,61CWN263
..... of the two cases, they framed andreferred for decision by a larger bench the following question of law:are the previsions of section 12 of the w. b. premises kent control act, 1950 applicable to the present proceedings5. in the revision case, civil revision no. 3610 of 1955. the facts are that the tenant commenced a proceeding for a re- ..... first appellate court. the trial court hold further that the tenant had not been a defaulter within the meaning of the proviso to section 14(3) of the rent control act of 1950, because no defaults of the required nature and number had occurred within the period of 18 months immediately preceding the institution of the suit and also that ..... clause 15 of the letters patent. those provisions were in no way affected by the repeal of the rent control act of 1950 and therefore by the repeal of that act, no bar to the continuance of the appeals was created. but the act had concern with the questions to be determined in the appeals. even so, in so far as this .....
Tag this Judgment!Court : Kolkata
Reported in : [1982]133ITR204(Cal)
..... decisions. thereafter, in cit v. a. raman & co. [1968] 67 itr 2, the court defined the expression 'information' in section 147(b) of the i.t. act, 1961, as 'instruction or knowledge derived from an external source concerning facts or particulars, or as to law relating to a matter bearing on the assessment'. '12. then, at ..... the issuance of the notice. similarly, subsequent information regarding the falsity of the case or casting doubt on the genuineness of the information upon which the ito had acted would not defeat the jurisdiction of the ito if he had jurisdiction to issue the impugned notice on the materials before him. subsequent decision of the aac would ..... claimed in the original assessment and allowed in the original assessment as a business expenditure. a notice was issued thereafter under section 147(b) of the i.t. act, 1961, in consequence of an alleged information which was said to be contained in the decision of the rajasthan high court referred to hereinbefore. we must observe .....
Tag this Judgment!Court : Kolkata
Reported in : (1981)24CTR(Cal)284,[1982]134ITR42(Cal)
..... i.e., it has been put to full use legally permissible and economically justifiable, and the income out of the property is the normal commercial and not a controlled return or a return depreciated on account of special circumstances. if the property is not fully developed, or the return is not commercial the method may yield a ..... produced or indicated for the initiation of the proceedings under section 269c of the i.t. act, 1961. learned advocate for the appellant contended that there were no materials for the initiation and as such the initiation was bad. on the other hand, on ..... 269c, i hereby initiate proceedings for the acquisition of the aforesaid property by the issue of this notice under sub-section (1) of section 269d of the income-tax act, 1961 (43 of 1961), to the following persons, namely :-- transferorsri amar nath sealtransfereesri provat kumar dutta.'4. apart from the said notice, no other materials were .....
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