Judgment Search Results Home > Cases Phrase: anti hijacking act 1982 section 2 definitions Court: kolkata Page 38 of about 376 results (0.096 seconds)

Mathura Prosad Rajghoria and ors. Vs. Corporation of Calcutta and ors.

Court : Kolkata

Reported in : AIR1945Cal470

..... on their behalf three points have been urged before us: (i) that the suits are premature inasmuch as (a) the tax bills had not been properly presented; (b) no demand notice required by section 190 of the act had been served; (ii) that the corporation of calcutta has no charge for consolidated rates, where the subject of the assessment is a bustee; and(iii) even if there is such a charge the statutory ..... of rent receivers each one of them would satisfy the definition of an owner as given in section 3, sub-section (50) of the act, but in such a case the executive officer has to determine who among them is to be entered as owner in the assessment book (section 144 (2)). ..... as much as bhowaniprosad was they came within the definition of owner but instead of following the procedure laid down in section 144, sub-section (2) their applications for registration as owners were summarily ..... definition of building in section 3, sub-section (7) would include a hut, which is defined in section 3 sub-section ..... the definition (section 3, sub-section (10)) would also include a piece of vacant land of not less than ten cottas in area which is intended to ..... he urges (1) that a defaulter is a person who does not pay up the rates within the time mentioned in section 149 and (2) that on the facts of this case the rajghorias must be taken to be the persons liable to ..... claim is for arrears of consolidated rates from the first quarter of 1931-1982 to the second quarter of 1937-1938 due in respect of premises no .....

New Standard Bank Ltd., by B.K. Dutta, Managing Director Vs. Probodh C ...

Court : Kolkata

Reported in : AIR1942Cal87

..... which included the above-mentioned offer by the company to the appellant bank, came up for consideration at the meeting ordered to be convened under section 153, companies act, managing director of the appellant bank who was deputed by the appellant bank to represent them at the said meeting accepted without any reservation the amendment of the original proposal as indicated ..... thakurdas ('88) 15 cal 319 observed as follows:i think that if one does not go beyond the actual language of section 62 there is something to be said for this view : 'parties to the contract' ordinarily signifies parties to an existing contract rather than parties to a contract that has already been discharged ..... whatever difficulties there might have been in applying the provisions of section 62, contract act, it is beyond all controversy that where a breach of contract has taken place the cause of action that arises from the breach may be discharged by accord ..... , a creditor of the steel construction company obtained leave under section 158, companies act, to convene a meeting of the creditors and shareholders of the steel construction company for consideration of a fresh reconstruction scheme of the ..... thakurdas ('88) 15 cal 319, this court held that section 62, contract act, does not apply where the agreement to substitute a new contract for the original one is made after the breach of the ..... on 25th december 1982 probodh for sell and as director of the house of labourers limited executed a renewed handnote .....

Sajeda Khatoon Vs. Shah Ata HossaIn and Others

Court : Kolkata

..... (5) the tribunal shall not have jurisdiction to determine any matter which is the subject-matter of any suit or proceeding instituted or commenced in a civil court under sub-section (1) of section 6, before the commencement of this act or which is the subject-matter of any appeal from the decree passed before such commencement in any such suit or proceeding or of any application for revision or review arising ..... of the state and published at any time within a period of one year immediately preceding the commencement of this act, such an application may be entertained by tribunal within the period of one year from such commencement: provided further that where any such question has been heard and finally decided by a civil court in ..... question and the decision of the tribunal thereon shall be final: provided that (a) in the case of the list of wakfs relating any part of the state and published after the commencement of this act no such application shall be entertained after the expiry of one year from the date of publication of the list of wakfs; and (b) in the case of the list of wakfs relating to any part ..... with regard to the jurisdiction of a special tribunal to grant certain reliefs unlike the civil courts which exercise a plenary jurisdiction in terms of section 9 of the civil procedure code depending upon four factors, namely, (i) pecuniary (ii) territorial (iii) subject-matter and (iv) cause of action ..... 1982 .....

Kirby (inspector of Taxes) Vs. Thorn E. M. I. Plc.

Court : Kolkata

Reported in : [1990]183ITR503(Cal)

..... 'derived from'so i come next to a submission by the taxpayer company, to the effect that the present case does not come within section 22(3) because the sum of $575,000 derived, not from the taxpayer companys goodwill, but from the giving of the covenant, which was not a pre- ..... tax is charged on capital gains, which are defined in section 19 of the act as 'chargeable gains computed in accordance with this act and accruing to person on the disposal of assets'. ..... included in the definition of 'assets' in section 22(1)(a). ..... that reference does not deal with the grant of options.the crown submitted that this construction of the act, that, apart from express provisions, there cannot be a disposal unless the disponor had an asset of which he could dispose, would produce results which could not have ..... was that the taxpayer received a capital sum as defined in the act (section 22(9)) in exchange for agreeing not to exploit that goodwill. ..... consistently with this basic structure of an existing asset owned by the disponor, section 22(3) provides that, where a capital sum is derived from assets, there is a disposal of assets 'by ..... there is no statutory definition of disposal but, having regard to the context, what is envisaged by the expression is a transfer of an asset ..... that until the end of the year 1982, that is, for a period of just over five years, the taxpayer company and its subsidiaries for the time being would not, within the united kingdom, engage in the business of repairing and .....

Assistant Commissioner of Vs. B.K.A.V. Birla

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1990)35ITD136(Kol.)

..... of acquisition of the lands was their cost when they were first acquired by the assessee and since the lands had been acquired prior to 1st january 1954, the assessee had the option under section 55(2) to substitute the fair market value of the lands as on 1st january 1954.the above decision of the gujarat high court has been followed by the madras high court in the case of m. ..... to appreciate the rival stand of the parties, it is necessary to consider the definitions of "capital asset" as per provisions of section 2(14) and of "short-term capital asset" as per provisions of section 2(42a) of the act. ..... in the alternative, it was claimed that if the shares in question were to be considered as short term capital assets having been acquired only in september 1982, then the market value of the shares on the date of conversion as "investment" should be deducted from the sale consideration for the purpose of computing the capital gain.5. ..... the assessee challenged the assessment of capital gain in appeal before the cit( a) and contended that the shares were reconverted into portfolio of investment in september 1982 but the ito failed to appreciate that the assessee had held the shares since 1961. ..... this, according to shri bajoria has to be done if the shares are held to have been acquired on 9th september 1982 and are treated as 'short-term capital assets'.12. ..... the total shareholding of the above company was again converted to investment on 9th september, 1982. .....

Deputy Commissioner of Income Tax Vs. Itc Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)82ITD239(Kol.)

..... rate lower or a scope more restricted than that provided in the convention between india and france on the said items of income; now, therefore, in exercise of the powers conferred under section 90 of the it act, 1961 (43 of 1961), the central government hereby directs that the following modifications shall be made in the convention notified by the said notification which are necessary for implementing the aforesaid convention ..... required to deduct tax at source, from the said income, at the 'rate in force' which, in turn, has been explained under section 2(37a)(iii) as follows : "for the purposes of deduction of tax under section 195, the rate or rates of income-tax specified in this behalf in the finance act of the relevant year or the rate or rates of income-tax specified in an agreement entered into by the central government under ..... it is difficult to comprehend as to how the central government can unilaterally amend, in exercise of the powers under section 90 of the it act, a bilateral agreement that a dtaa inherently is, but, for the present purposes and for the reasons we shall now state, it is not even necessary to ..... the definitions of fees for technical services in para 4 of this article shall not include amounts paid : (a) for services that are ancillary and subsidiary, as well as inextricably and ..... 1982 [(1982) 137 itr (st) 1], on the question as to what the aos will do when they find that the provisions of the dtaa are not in conformity with the provisions of the it act .....