Judgment Search Results Home > Cases Phrase: anti hijacking act 1982 section 2 definitions Court: kolkata Page 32 of about 376 results (0.164 seconds)

Nayek Associate Alias Nayek Paper and Board Mills and anr. Vs. Additio ...

Court : Kolkata

Reported in : [1985]59STC295(Cal)

..... contended before the additional commissioner of commercial taxes that after the said decision of the central government as noted in the press note which was circulated by the state government, the notification under section 4aa was issued by the state government and in the said notification one of the conditions for the eligibility certificate is that the investment of the dealer on plant and machinery excluding the cost ..... one of the conditions for getting 'tax holiday' under the said notification is that the assessee must be registered with the small-scale industries department, government of west bengal, and the definition of 'small-scale industry' both with the state government and the central government is that the cost of plant and machinery does not exceed rs. ..... industrial unit and maintains other records to prove that sales claimed exempt under this clause were of goods manufactured in such an industrial unit set up by him and that no amount by way of tax under the act has been realised by him in respect of such sales, and (v) the newly set up small-scale industrial unit is not established solely or substantially with the plant or machinery of another newly set up small-scale ..... dated 15th april, 1976 under section 4aa of the west bengal sales tax act, 1954 and the said notification was subsequently amended ..... heard as a contested application and is directed against an order dated 20th august, 1982 passed by the additional commissioner of commercial taxes, durgapur, in case no. .....

Appropriate Authority and ors. Vs. Vysya Bank Ltd. and anr.

Court : Kolkata

Reported in : (2000)161CTR(Cal)293

..... order of purchase of any immovable property as provided for in the first and second proviso to the said section creates an embargo on the appropriate authority, by the legislation, to pass an order for purchase under the said section after expiry of the period of limitation and section 5 of the limitation act not having been made applicable to the aforesaid provision of the act, the appropriate authority loses its jurisdiction to exercise its power under the said ..... all that can be observed by way of a general principles is that where such a seller has raised no objection or obstruction either to the purchase of his property by an order under section 269ud or to the completion to the agreement of sale entered into by him but is unable to get the purchase price by reason of the said order and the stay order or orders passed by a court, interest ..... clarify that whether interest should be paid to the owner of an immovable property who has entered into an agreement to sell the same which cannot be completed by reason of an order of purchase under section 269ud of the income tax act and at what rate, will have to be decided in the facts and circumstances of each case. ..... orders of purchase under section 269ud of the act in both the cases ..... section 269ud of the act. ..... authority on the ground that no reasonable opportunity has been given to vendor and vendoe and there are several discrepancies in the proceeding before acquisition of the property in terms of section 269ud(1) of the income tax act. .....

Central Inland Water Transport Corporation Ltd. Vs. Prabirendu Sen and ...

Court : Kolkata

Reported in : (1983)ILLJ374Cal

..... commercial tax officer air 1963 sc 1811, it has been held by the majority that the state trading corporation, a company registered under the indian companies act, 1956 is not a citizen within the meaning of article 19 of the constitution and cannot ask for the enforcement of fundamental rights granted to citizens under the said article. ..... it has been further provided under section 14(a) that subject to the provisions of section 252 of the companies act, 1956, the president shall, from time to time, determine in writing the number of directors of the company which, however, shall not be less than two and more than twelve. ..... of principal and agent which is relevant and material but whether the corporation is an instrumentality of the government in the sense that a part of the governing power of the state is located in the corporation and though the corporation is acting on its own behalf and not on behalf of the government, its action is really in the nature of state action. ..... juristic personality coming into existence by registration of the companies act and societies registration act, government company or any other organisation so registered can be agency or instrumentality of the government if the relevant fact on being considered it is found that they are agency or instrumentality of the government.11. ..... we have no hesitation to hold that where the chemistry of the corporate body answers the test of 'state' above outlined it conies within the definition in article 12. .....

P.K. Bajpaie (Huf) Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1984)7ITD913(Kol.)

..... through these appeals the assessee has challenged the combined order of the commissioner passed in terms of sub-section (2) of section 25 of the wealth-tax act, 1957 ('the act') in respect of the assessment years 1973-74 and 1974-75 setting aside the assessment orders passed by the wto in respect of these years and directing him to frame them afresh in accordance with the facts of the case ..... it is further to be noted that under the 1961 act, though provisions of sub-section (6) of section 16a of the 1957 act have been incorporated in section 55a of the 1961 act, there is no provision in the said act analogous to sub-section (3) of section 7. ..... they further pointed out that the ito had the power to act either under section 147(6) or section 154 of the 1961 act after receiving the copy of the order of the valuation officer and that resort to section 263 was, for the reason given above, erroneous. ..... it is rather curious that the assessment was made by the wto on 4-1-1979 when the limitation to pass orders in this case was up to 31-3-1979 in terms of section 17a of the act and the valuation officer had already submitted report about the property no. ..... he drew our attention in this connection to the provision of sub-section (3) of section 7 of the act and sub-section (6) of section 16a. .....

Deoralia Brothers and anr. Vs. the State of West Bengal and ors.

Court : Kolkata

Reported in : [1982]50STC113(Cal)

..... commercial tax officer [1957] 8 stc 194, where it has been observed that the commercial tax officer issued a notice under section 11(2) of the bengal finance (sales tax) act, 1941, read with section 15 and rule 71, but it was contended that as under section 11 the issue of a notice depended upon the commissioner's satisfaction which must be based upon information which had come into his possession, there could be no proper delegation of the commissioner's power under that ..... of the commissioner, in appropriate cases, to the authorities as mentioned in column 4 of the concerned list, and on the basis of such list, it was contended that there was no due delegation for steps to be taken or initiated or directions given under section 14 of the said act, which lays down the powers of the commissioner to have or direct production and inspection of accounts and documents or to give directions to search a premises. ..... it has been claimed that on or about 3rd august, 1973, on the basis of a purported raid in the shop of the petitioners, a seizure list under section 14(3) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said act), was made by the inspectors of commercial taxes-cum-investigation, bureau of investigation, being respondents nos. .....

income-tax Officer Vs. Century Enka Ltd.

Court : Kolkata

Reported in : [1986]17ITD581(Cal)

..... (supra) that 'though the term provision is defined under the companies act, the definition of reserve is negative in form and not exhaustive in the sense that it only specifies certain amounts which are not to be included in the term reserve' ..... he, accordingly, made strenuous efforts in justifying the stand of the ito even though the facts narrated by him, were neither recorded by the ito in the impugned order under section 13 nor discussed by the commissioner (appeals) while allowing the assessees appeal against the itos order of rectification.3. ..... subsequently, the ito issued a notice dated 20-2-1981, under section 13 of the act requiring the assessee-company to show causes why the assessment be not rectified as there was an apparent mistake in the original assessment inasmuch as, standard deduction was allowed on a sum of rs ..... 35.50 lakhs which appeared in the balance sheet as reserve against export obligation was in the nature of reserve and not provision as held by the commissioner in his order under section 16 of the act for the assessment years 1973-74 and 1974-75. ..... mitra, accountant member - the original surtax assessment in the assessees case for the assessment year 1975-76 was completed as per the itos order under section 6(2) of the companies (profits) surtax act 1964 (the act) dated 16-1-1979, on a net chargeable profit of rs. ..... the assessee objected to the itos action by stating that section 13 was not applicable in the circumstance of the case and that the said amount of .....

K.K. Majumder Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : (1989)ILLJ426Cal

..... has been stated:the fact that some of the activities and functions of the government agencies are subject to the rules of private law shows that we cannot, contrary to the tentative definition of public law, suggested earlier would therefore answer this question solely in terms whether we are dealing with governmental agencies. ..... after, however, the intimation of the petitioner's selection and prior to the receipt of the reminder, the petitioner, as appears from records, on 31st august, 1982 addressed to the under secretary, government of india, department of petroleum, ministry of energy, while exercising option for appointment on permanent absorption basis, categorically pointed out that such absorption of the petitioner should be according to the ..... enlarges the scope of a declaration and injunction so as to apply wherever it is just and con venient and section 31(3) gives the remedy to anyone who has a sufficient interest, which is very wide in its scope. ..... the last noted decision the supreme court observed:when a contract is sought to be terminable by the officers of the state purporting to act under the terms of an agreement between the parties, such action is not taken in purported exercise of a statutory power at all. ..... the purpose of this 'anti-technicality' rule is to preserve the position of an applicant who intends to seek the same relief in private law proceedings as he had initially sought by his application for judicial review, not to allow him to amend and claim .....

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)96TTJ(Kol.)1041

..... any person deducting any sum in accordance with the provisions of sections 192 to 194, section 194a, section 194b, section 194bb, section 194c, section 194d, section 194e, section 194ee, section 194f, section 194g, section 194h, section 194-i, section 194j, section 194k, section 194l, section 195, section 196a, section 196b, section 196c and section 196d shall pay within the prescribed time, the sum so deducted to the credit of the ..... requested that hon'ble president may nominate a third member for a decision in regard to the points of difference referred to above.a reference under section 255(4) of the it act, 1961, was made by the president, tribunal, for my opinion as third member on the following points of difference arising out of the ..... , on a combined reading of the definition of tax in article 3(d) of the dta in conjunction with the provisions of sections 192 and 195 of the act, the interest, in my opinion, ..... . 2nd april, 1982, by virtue of which the cbdt has clarified that in the event of conflict between the provisions of the it act, 1961, and the provisions of dtaa, the provisions of dtaa would prevail over the provisions of the it act.according to the learned counsel for the assesses, explanation to section 90 incorporated by the finance act, 2001, with retrospective effect from 1st april, 1962, is inapplicable in view of the clarification of the cbdt relating ..... . (1960) 39 tax cases 509, concerning uk anti-avoidance legislation conflicting with the earlier irish double .....

Pancham at Kebal Rai Vs. State of W. B.

Court : Kolkata Appellate

..... a case rests upon the circumstantial evidence, such evidence must satisfy three tests : (1) the circumstances from which an inference of guilt is sought to be drawn, must be cogently and firmly established (2) those circumstances should be of a definite tendency unerringly pointing towards guilt of the accused; (3) the circumstances, taken cumulatively, should form a chain so complete that there is no escape from the conclusion that within all human probability the crime was committed by ..... of his duty as such member or public servant whether at the time of murder he was such member or public servant, as the case may be, or had ceased to be such member or public servant; or(d) if the murder is of a person who had acted in the lawful discharge of his duty under section 43 of the code of criminal procedure, 1973, or who had rendered assistance to a magistrate or a police officer demanding his aid or requiring his assistance under ..... on conclusion of the trial the learned additional sessions judge found appellant-accused guilty of having committed offence punishable under sections 302 and 394 of the ipc and sentenced him to death and imprisonment for life on each count.the learned counsel appearing on behalf of the appellant-accused submitted that the case against the ..... state of maharashtra [air 1982 supreme court 1157] it was observed as follows :the law regarding circumstantial evidence is well ..... 15.05.2005 s.i makhanlal gupta (p.w.22) of anti-dacoity and rubbery squad, d. d. .....

Assistant Commissioner of Vs. Upper Ganges Sugar and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1992)40ITD614(Kol.)

..... pointed out before the cit(appeals), as was done before the assessing officer, that the writ petitions filed by the assessee before the hon'ble calcutta high court challenging the notifications dated 21-4-1982,11-6-1982 and 30-4-1983 were transferred to the supreme court of india to be heard along with the special leave petition filed by the union of india against the judgment of the punjab & haryana high court in ..... sugar year 1981-82 = 1,16,531 quintalsexcess production entitled to excise duty rebate is similarly, the excess production of sugar entitled to excise duty rebate for the sugar year 1982-83 was worked out by the assessee at 1,52,674 quintals as under:-production of sugar in the sugar year 1982-83 = 1,77,146 quintalsaverage production during base period = 24,472 quintalsexcess production = 1,52,674 quintals seen that the average production of sugar during the base period will be ..... in the case before us a few figures may be given :-may to september sugar year production in quintal(lean period) (in the assessee's sugar factory)1979 1978-79 73,4151980 1979-80 nil1981 1980-81 nil1982 1981-82 1,16,5311983 1982-83 1,77,146 the above chart shows the sugar year and the production for that year in the assessee's factory. ..... this principle is enshrined in the income-tax act itself (see section5(1) of the act which defines the ambit and scope of total ..... from the assessment; (2) deletion of the disallowance of the expenses on running and maintenance of jeeps and cars under section 37(3a).2. .....