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Commissioner of Income-tax Vs. Smt. Asha Devi Agarwal

Court : Kolkata

Reported in : (1988)69CTR(Cal)188,[1988]169ITR400(Cal)

..... before the inspecting assistant commissioner through advocate and submitted that the said premises were more than 80 years old and were owned by several co-owners having control over a limited part of the property. a part of the property had been let out under long-term leases with permission to sublet and option for ..... of the public or making known of something to the public for a purpose' (black's law dictionary, p. 1386). in our view, the purpose of section 3 animates the meaning of the expression 'publish'. 'publication' is theact of publishing anything ; offering it to public notice, or rendering it accessible to public scrutiny......an advising of ..... within the country in such mediaas generally adopted to notify to all the persons concerned the making of rules. in most of the indian statutes, including the act now under consideration, there is provision for the rules made being published in the official gazette. it, therefore, stands to reason that publication in the official gazette .....

Dilip Kumar Chakraborty Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : 2008(1)CHN355

..... my treatment from 12.10.1992 to 23.8.1997 and was suffering from mental depression.he is now cured and fit to resume his duties, but his disease may relapse if he is given hard and laborious duty. his proper treatment and care is needed for which his service may be utilised near about his residence. ..... stated through chargesheet that the employee concerned under suspension committed misconduct of absence from duty without intimation and even failed to resume in spite of repeated letters from his controlling officer advising him for resumption of his duties. so, the charge is basically for irregular attendance without intimation whereas regulation 61(a) so far as absence is ..... the order for termination of his service was issued. simultaneously i shall also analyse whether he was advised by his controlling officer to resume duty as contained in the chargesheet. it shall also be analysed as to whether above act of sri chakraborty is violative to regulations 59, 60, 61(a), 61(b), & 61(c) of w. .....

Bhawanipur Gujarati Education Society and anr. Vs. University of Calcu ...

Court : Kolkata

Reported in : (2009)1CALLT43(HC),2008(4)CHN821

..... xi), the council for undergraduate studies lacks. under section 26(1)(iii) and (xi) though the council for undergraduate has the power of general supervision and control over the colleges, it does not have the authority to issue directions which the legislature under section 22(xxxiv) has conferred on the syndicate, the highest ..... affairs of undergraduate college or institutions recognised by the council or affiliated to the university and to exercise general supervision and control over them.(emphasis supplied)16. section 22(xxxiv) of the act postulates that the syndicate has the power of general supervision over the.... council for undergraduate studies and can give such directions ..... ordinances 65, 66 and 67 of chapter x of the ordinance it was submitted that the university has the power to reduce the intake capacity. the control and supervision over an inspection and investigation into the affairs of colleges is the exclusive right of the university. submission was statutes 72(1)(b)(v) .....

Shaw Wallace and Co. Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : (2003)181CTR(Cal)290,[2003]262ITR528(Cal)

..... , they were not entitled to invoke writ jurisdiction. 5. in reply on behalf of the appellants, it is contended that there was certain proceedings under the companies act, 1956, for winding up of the petitioner-company for which a scheme was formulated, which was approved but ultimately on being challenged, the said scheme was revoked. ..... final. inasmuch as in the present case an appeal having been preferred, the decree has not reached finality and, therefore, provisions of section 226(3) of the act cannot be invoked. 4. mr. pradip ghosh, learned senior counsel for the revenue, on the other hand, contends that no appeal was preferred until the order ..... was an ingenuine transaction and, therefore, disallowed the deduction of interest on borrowed capital and then directed addition of the amount under section 68a (68) of the it act. the cit(a) had affirmed the order of the ao and had held that the explanation was not satisfactory and despite opportunity being given, the petitioners did not .....

Sunil Kumar Sinha Ray Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1963Cal614

..... conducting the examination and to appoint persons as examiners for the purpose of facilitating the ascertainment of the qualifications mentioned in sections 6 and 17 of the act.21. it will thus be clear that section 6 deals with the qualification, examination fees and admission of mukhtears; section 7 with the issue of ..... appeared at the examination and qualified themselves as mukhtears, their contention would have been better founded. moreover it is clear from the preamble to the advocates act and section 50(2) thereof that the legislature meant to do away with different categories of lawyers and was taking steps in that behalf by preventing the ..... on the appellate side of such court and other matters. section 17 vests the chief controlling revenue authority with powers similar 1o those contained in section 6 regarding qualifications etc., of revenue agents. under section 37 of the act the state government is to appoint per-'sons to be examiners for ascertainment of the qualifications .....

Indian Jute Industries Research Association and ors. Vs. Debabrata Sar ...

Court : Kolkata

Reported in : (2006)3CALLT245(HC),2006(4)CHN741

..... at running page 324 of the stay application, inter alia states that ijira registered 'under the west bengal societies registration act, 1961' is an autonomous cooperative research organisation under the administrative control of the ministry of textiles, government of india....' the concluding, portion of the said letter at running page 326 of ..... states, inter alia, as follow-sri debabrata sarkar, senior technologist of indian jute industries' research association, an autonomous r&d; organisation under administrative control of the ministry of textiles, government of india....the aforesaid lines are relevant for noting that the director, ijira has himself admitted in the said ..... to the petitioner, it is an autonomous body registered under the west bengal societies registration act, 1961 to promote research and other scientific work connected with the jute trade and allied industries. it is fully funded and controlled by the central government. it is imparting public duty. therefore, it is a .....

Tube Mill (India) P. Ltd. and anr. Vs. Inspecting Assistant Commission ...

Court : Kolkata

Reported in : [1980]122ITR72(Cal)

..... to have been initiated, and, in the absence of such publication within the statutory time, the commencement of acquisition proceedings under chap. xxa of the act will be without jurisdiction. it has also been observed that the fact that the individual notices were given to the petitioners within the prescribed period will not ..... was initially satisfied with the levy of penalty. by experience it appeared that that was not sufficient to meet the growing evil. consequently, the amending act was passed. the amending act, in these circumstances, could not be held to be beyond the range of legislative competence.' 28. in the instant case, admittedly, the assistance ..... and 31a of the constitution ofindia. it has been categorically contended that the provisions for acquisition of property as embodied in chap. xxa of the said act are beyond the legislative competence of parliament. since there was no public purpose involved in the acquisition, the petitioner also contended the action to be improper .....

Gkw Limited Vs. Commissioner of Income Tax,

Court : Kolkata

..... professional or similar association from specific services performed for its members; (iii-a) profits on sale of a licence granted under the imports (control) order, 1955, made under the imports and exports (control) act, 1947 (18 of 1947); (iii-b) cash assistance (by whatever name called) received or receivable by any person against exports under any ..... (ii) is concerned, mr. khaitan contended that as provided in section 28 (iii a) of the act, it is the profits on sale of a licence granted under the imports (control) order, 1955, made under the imports and exports (control) act, 1947 (18 of 1947) which is chargeable to income tax but not a notional figure given in ..... modification of the terms and conditions relating thereto; (d) any person, for or in connection with the vesting in the government, or in any corporation owned or controlled by the government, under any law for the time being in force, of the management of any property or business; (iii) income derived by a trade, .....

Dipendra Mohan Sen and ors. and Voice of People and anr. Vs. the State ...

Court : Kolkata

Reported in : (2008)2CALLT139(HC),2008(1)CHN1017

..... permission or approval for holding the book fair. even if such permission has been granted it would be contrary to the provisions of the air pollution control act, 1986.6. a division bench of this court in the case of sabyasachi roychowdhury v. union of india and ors. (2007) 1 wblr ..... no environmental clearance necessary. the guild, however, is required to comply with the provisions of water (prevention and control of pollution) act 1974, air (prevention and control of pollution) act, 1981 and noise (regulation and control) rules, 2000. the guild was further informed that the pcb had already directed all the municipal authorities and ..... permission granted to the guild is violative of provisions of the water (prevention and control of pollution) act, 1974, the air (prevention and control of pollution) act, 1981, environment protection act, 1986, environment (protection rules), 1986 and noise pollution (regulation and control) rules, 2000.44. we, therefore, allow the writ petitions and issue a .....

Anjan Banerjee Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [1994]207ITR130(Cal)

..... after the 1st day of april, 1958. (vijay mathur),director (tpl-ii).ministry of financedepartment of revenue.' 9. the aforesaid two notifications were followed by the finance act, 1989, section 26 of which provided-'26. notwithstanding anything contained in the notification of the government of india in the ministry of home affairs, no. s. o. ..... assembly of the state of sikkim shall consist of not less than thirty members ; (b) as from the date of commencement of the constitution (thirty-sixth amendment) act, 1975 (hereafter in this article referred to as the appointed day)-- .... (iii) the said legislative assembly of the state of sikkim shall exercise the powers and perform ..... 1948.' 4. sikkim was a himalayan kingdom ruled by the chogyal of sikkim (earlier known as the maharaja of sikkim). by virtue of the government of sikkim act, 1974, an assembly of sikkim was set up with legislative powers within the territory of sikkim. on april 10, 1975, the sikkim assembly passed an unanimous .....