Court : Kolkata
Reported in : (2008)4CALLT113(HC)
..... without prejudice to the underlying assertion that it was unnecessary to exercise such right in view of the protection that the third defendant was entitled to under the 1956 act. the choice of the expressions 'existing laws' and 'monthly tenant' by the third defendant's advocate leaves little room for any alternative interpretation.43. it is ..... by the plaintiff to prejudice the sub-tenants under the third defendant. the second defendant relies on the principle recognised in section 115 of the transfer of property act that upon a right being surrendered by a lessee, the under-lessees come to be directly under the lessor.22. the parties cite from the bank of ..... defendants argue that since the deed of 1972 provided for a renewed lease upon the expiry of the original, the proviso to section 3(2) of the 1956 act would exclude any other possibility.19. the plaintiff insists that notwithstanding the use of the word 'renewal' in the relevant clause, it merely implied extension. the submission .....
Tag this Judgment!Court : Kolkata
Reported in : (2009)226CTR(Cal)84,[2010]321ITR349(Cal)
..... relation to any person other than the person whose premises had been searched or whose documents and other assets had been requisitioned under section 132a of the act.(emphasis, italicised in print, supplied)i find from the facts particularly from the affidavit of the respondents that none of the three conditions precedent as ..... which is as under:5(b) on 18 aug., 2005, the asstt. cit/dy. cit, central circle-xxiii, kolkata initiated proceedings under section 158bd of the it act, 1961 and recorded the following reasons:during the course of proceedings under section 158bc in the case of gangaram bhaniramka that the following seized documents, jewellery, shares, bank ..... confer and transfer jurisdiction on the respondent no. 1. transfer, if at all, has to be made in compliance with the provisions of section 127 of the act. in brief, it was submitted since none of the conditions under section 158bd were fulfilled, the proceedings are invalid. during argument documents were furnished, which are .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]110ITR46(Cal)
..... of the report, it has been held by the supreme court that the commission is excluded from the definition of the words 'basic wages' under the provident funds act, 1952, because it is not an universal rule that each and every establishment must pay commission to its employees. therefore, the amounts pertaining to commission contributed to a ..... and bonuses are fixed periodical payments not dependent on a contingency, they are not covered by the term 'salary' as used in chapter ixa of the said act.' therefore, before any commission can be termed as salary for the purposes of recognition of a provident fund and for contribution as well under this circular, three ..... fund on the basis of salary and commission paid to those salesmen, and claimed those amounts as allowable deductions under section 36(1)(iv) of the income-tax act, 1961. out of such total contributions, the income-tax officer disallowed the amounts mentioned in question no. 1, for those amounts pertained to commission for the .....
Tag this Judgment!Court : Kolkata
Reported in : 1991(32)ECC206,1991LC57(Calcutta),1989(41)ELT195(Cal)
..... that the statutory notice cannot be amended by the public notice and accordingly the 1-4-1987 order, that is, the order passed under section 3 of the import control act cannot be changed by the public notice which is merely administrative in nature. in this context our attention was also drawn to clauses 32,33 and 34 and it ..... no. 68/85-88 open general licence no. 1/87 dt. 1st april, 1987.in exercise of the powers conferred by section 3 of the import and export (control) act, 1947 (18 of 1947), the central government hereby gives general permission to import into india from any country, except the union of south africa/south-west africa, raw ..... referred to in the appendix 5, can import the same. alternatively, it is argued on behalf of the writ petition that in view of import control order passed under section 3 of the imports and exports (control) act, 1947 this being 'raw material' it is allowed to be imported by the writ petitioner. on the other hand, according to the department, .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)155CTR(Cal)397,[1999]238ITR648(Cal)
..... circle 21(1), to exercise powers in respect of all matters relating to chapter xviib except section 195, chapter xviib and chapter xxi of the income-tax act, 1961. the relevant portion of the notification reads as under :'all matters relating to all the sections in chapter xviib, except section 195, chapter xviib and ..... not, some provisions are necessary to be referred to. subsection (7a) of section 2 of the income-tax act defines 'assessing officer', which reads as under :'2. (7a) 'assessing officer' means the assistant commissioner or deputy commissioner or assistant director or deputy director or ..... mr. agarwala, submits that the assistant commissioner has been empowered by the chief commissioner of income-tax to pass penalty order under section 221 of the act. he placed reliance on two notifications issued by the chief commissioner of income-tax. to consider whether the assistant commissioner of income-tax has jurisdiction or .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1987Cal311,(1987)1CALLT354(HC),92CWN166
..... be instituted'. section 80 conferred right to institute suits for compensation against the railways for breach of their obligations for carrying passengers, animals or goods specified in chapter-vii ofthe indian railways act. both, the obligation on the part of the railways and the right of the consignor and the consignee to institute suits, are ..... against the railways for loss of life or personal injury toa passenger or loss, destruction, damage, deterioration or non-delivery of animals or goods. we have already held that section 80 of the act, in other words, is in the nature of a special provision in respect of classes of suits mentioned in section 80 ..... compensation in respect of loss, destruction, damage, etc. to through booked traffic. the repealed section 80 of the act did not deal with suits for compensation in respect of loss, destruction, damage, etc. of passenger, animals or goods carried by one single railway administration, i.e., when both the booking and the delivery places were .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)197CTR(Cal)563,[2005]277ITR128(Cal)
..... made in those documents'. in m. d. jindal v. cit : [1987]164itr28(cal) , it was held on the facts established that the assessee and his wife controlled the company and with a view to circumventing the provisions of section 2(22)(e) by an agreement with the company, the company was made a debtor to the ..... impugned block assessment, even when the respondent-commissioner of income-tax in his impugned order dated march 8, 2004, passed under section 263 of the income-tax act, 1961, had already held that the alleged deemed dividend income had no connection whatsoever with the search and seizure action conducted at the premises of the appellant/assessee ..... the relevant tests for treating those amounts as deemed dividend. the question is dependent simply on the interpretation of the provisions of section 2(22)(e) of the 1961 act and its applicability in the given facts available in this case.deemed dividend : definition : when applies :5. the definition of 'deemed dividend' defined in section 2( .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)1CALLT151(HC),(2005)194CTR(Cal)50,[2004]271ITR501(Cal)
..... an earlier order of the appellate tribunal is founded on a mistaken assumption and the error is discovered, the power of rectification under section 254(2) of the income-tax act, 1961, can be invoked because the very basis of the earlier order requires rectification. he also relied on a decision in bata india ltd. v. deputy cit : ..... the issue and decided the question sitting in appeal against the order dated march 17, 1989. therefore, this is amenable to rectification under section 254(2) of the income-tax act, 1961.7. in support of his contention, mr. khaitan had relied on the decision in neeta s. shah v. cit : [1991]191itr77(kar) to contend that ..... of actuarial certification for taxation. the assessments were completed under section 143(3)/231/147 and interest was charged under sections 139(8) and 215 of the income-tax act, 1961. this was subjected to certain proceedings and ultimately by an order dated march 17, 1989, the commissioner of income-tax (appeals) held that no interest can .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(1)CHN658,[2008(117)FLR283]
..... employees should be discouraged.4.1 have to request that the above guidelines may be brought to notice of all the establishments/public sector undertakings under the control of your ministry, under intimation to this ministry, for compliance.5. in accordance with the recommendation, no. 3, the undertakings also be advised to ..... in the said organisation. the writ petitioners herein did not claim absorption in the establishment of the kolkata port trust under the provisions of the apprentice act, 1961 after successful completion of the apprentice training in the said organisation. the writ petitioners specifically urged before this court that the appellants herein cannot ..... the trade apprentices?3. mr. joydeep kar, learned counsel of the appellants submits that the apprentices are creature of statute namely, the apprentice act, 1961 and the said act since does not confer any legal right on the apprentices to seek employment in the organization where the said apprentices were trained. mr. kar .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN49
..... same at their own costs and risk within 15 days from date of communication of the order.4. having come to learn from the office of the drug controller, respondentno. 2 herein, that steps were being taken to issue schedule m certificate in favour of respondent nos. 4 and 5 in respect of the said premises ..... has heard the learned counsel for the parties and has considered the various authorities cited at the bar, and particularly the provisions of the drugs and cosmetics act (hereafter the said act) and the said rules.15. before adverting to the rival submissions at the bar, it would be profitable to note the relevant statutory provisions which, ..... the said premises, the petitioner had approached the kolkata municipal corporation (hereafter the corporation) with the prayer to initiate appropriate action against them. the corporation not having acted on the basis of the petitioner's prayer, writ petition no. 16602 (w)/05 had been instituted by the petitioner in this court. by order dated 23.11 .....
Tag this Judgment!