Court : Kolkata
Reported in : 2000(70)ECC163,2000(120)ELT322(Cal)
..... on behalf of the appellant has principally raised two questions of law in this appeal :-(a) whether the gold is a prohibited item within the meaning of the provisions of the customs act, 1962 ?and(b) whether in view of the provisions contained in section 125 of the said act the learned trial judge ought not to have passed the impugned order as the discretion for exercising option to pay fine etc. ..... urmila ramesh reported in : [1998]230itr422(sc) the apex court observed :-'even though the word 'deemed' is not used in section 41(2) of the act, as has been used in section 10(2)(vii) second proviso of the 1922 act, nevertheless this provision creates a legal fiction whereby an amount received in excess of the written-down value is firstly treated as income and secondly regarded as income from business or profession and thirdly it is considered to ..... had the intention of the appellant been that no discretion should be exercised in favour of the writ petitioner/respondent in terms of section 125 of the customs act, the appellant could not state the quantum of fine, as also the amount of customs duty to be levied upon the writ ..... the matter the definition of prohibited goods contained in sub-section 2(33) of the said act pales into insignificance ..... on behalf of the respondent on the other hand submitted that from a bare perusal of the provisions contained in section 2(33) of the customs act read with other relevant provisions thereof it would be evident that the gold is not a prohibited item. .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)155CTR(Cal)561,[1999]238ITR740(Cal)
..... consideration the explanation appended to section 23(1) as inserted by reason of the taxation laws (amendment) act, 1975, as also upon consideration of the circular issued by the board, it was further held (page 398) :'but the legal position is that such arrears of rent are the annual rent or part of the annual rent of the year or years to which the arrears relate by virtue of the definition of the annual rent in explanation 1 below section 23 and not ..... . in the instant case, as indicated hereinbefore, the government departments agreed to enhance the rent with retrospective effect from 1982, and, thus, the parties were not ad idem in their mind as regards the actual quantum of rent payable to the assessee by its tenants and, thus, the actual ..... the arrears of the rent from september 1, 1982 to august 31, 1985, was also paid on october 16, ..... per month with effect from 1982 and the post and telegraph department occupies some space situated in the same locality was paying the rent at ..... ft, per month from september 1, 1982 to december 31, 1983, and at ..... to 37 of the paper book it is clearly shown that although the enhanced rents were agreed to be paid in september, 1986, march, 1987 and april, 1987, the enhancement of the rent were effective from september 1, 1982 and september 27, 1982. ..... enhanced rent but the fact remains that substantial increase in the rent was agreed to by the income-tax department, central excise and accountant general office with effect from september, 1982, at various rates. .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)1CALLT466(HC)
..... therefore, the legal effect of such provision is that as soon as a notice is issued under section 3 of the parent act followed by publication of notice under section 4(1) [a) of the act, it must be deemed to be treated that possession of the land has already been taken over. ..... the possession whereof has already been taken on requisition under section 3 of the said act and notice of suchrequisition hap been published under sub-section 1a of section 4 of the act and in every such case the provisions of sections 4, 5a, 6, 7, 8 and 16 shall be deemed to have been complied with. ..... therefore, it can be reasonably inferred from the said submission that the stage is over for compliance of section 16, if that is so, then the lireslstable effect of acquisition being effected under section 3 of the parent act followed by publication under section 4 shall result in possession being already taken on requisition. ..... this proposed notice as introduced under the amended provisions of the act as it has nexus only with regard to publication of award under section 18 and no award can be published unless such notice is duly served on the person interested and effected and they must be given due opportunities to file their objection. ..... the same has incorporated amendment of section 9 in the earlier act of 1894 as a result of which in section 3 of the amended act, the amended provisions have been superadded and the said section 3 has been divided into two categories, namely, sections 3a and 3b. .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)2CALLT215(HC)
..... in course of time people started becoming addicted to such betting and gambling and therefore, an illegality otherwise was sought to be saved to the extent the same was connected with horse racing, by the indian contract act of 1872 (2nd paragraph of section 30 of the act).d) it may be made clear that even though betting and gambling on horse race has been saved by the aforesaid legislation it neither cured nor can be read as having the effect of curing betting and ..... it has been submitted that the enactment in the west bengal gambling and prize competitions act, 1957, to the extent the exception part of the definition gaming or gambling is concerned read with sections 2a, 2b, 2c and 2d are ultra vires articles 14 and 21 and the directive principles and fundamental duties contained in the constitution of india and particularly articles 38(1), 39(1) and 51a (f) (h) (g) are concerned. ..... balance to the social evil which originated from such betting and gambling and to channalise the income out of such betting and gambling to public welfare activities such as improving the living condition of the poorer section of the people, providing them with basic education and medical aid as also such other activities such as setting up of orphanage and old age home which this court may deem fit and necessary for ..... betting is anti-social and opposed to the moral qualities essential to the nation. .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)2CALLT360(HC)
..... gazette, it appears that there was a reference made therein that in exercise of powers contained in terms of sub-section (4) of section 17 of the land acquisition act, the governor is pleased to direct that the provisions of section 5a of the act shall not apply to the lands as prescribed in the schedule mentioned therein to which, in the opinion of the governor, the provisions of subsection (1) of section 17 of the said act are applicable, in view of the challenge thus thrown, there were contentions and counter-con ten lions ..... raised by the learned counsel appearing for the parties with regard to construction of section 17(4) of the land acquisition act section 17(4) as it is couched refers to the provisions of sub-section (1) and sub-section (2) of section 17 and where the said sub-sections are applicable, then only the question of invocation of the non ..... urgency, the same is not required to be interfered with as objective considerations and not the germane consideration but non consideration on the part of the appropriate authority is the sina qua non to attract the provisions of section 17(4) of the act as it has been hinted and indicated earlier that there is difference of degree in a scale of measurement with regard to the barometer of extent to urgency as contemplated .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)1CALLT432(HC)
..... narayan bhattacharya's submissions and urged that since the respondent no.7 had been wrongly deprived of the benefit of the nisg scale, the college authorities had acted with the intention of rectifying the error and righting the injustice done to the added respondent no.7.39. ..... bhattacharya urged that in its writ jurisdiction, the high court could not act as an appellate authority over the acts and deeds of the college in its administrative capacity. ..... all parties to act on a singed copy of the operative part of this judgment on the usual undertaking.57. .....
Tag this Judgment!Court : Kolkata
Reported in : [1997]228ITR236(Cal)
..... to receive it, or if there is any dispute as to the title to receive the amount of consideration, the central government shall deposit with the appropriate authority the amount of consideration required to be tendered under sub-section (1) within the period specified therein : provided that nothing herein contained shall affect the liability of any person who may receive the whole or any part of the amount of consideration for any immovable, property ..... : [1997]223itr655(sc) , their lordships of the supreme court have clearly held that the provision of section 269uf of the act are mandatory and if the central government fails to tender the amount of consideration as required under section 269ug(1) of the act, the order to purchase the property by the central government passed under section 269ud(1) of the act shall stand abrogated and the property shall stand revested in the transferor after the expiry of the period ..... under (page 99) :' once we have come to the conclusion that the amount of consideration was not tendered within the time prescribed under section 269ug and there was no ground for making deposit to the appropriate authority the consequence which has been provided under section 269uh would necessarily follow, namely, the order of purchase shall stand abrogated and the immovable property shall stand reverted to the transferor on ..... the affidavit filed on behalf of the respondents there was no definite stand as to why the consideration money was not paid to respondent .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)145CTR(Cal)413
..... '.even though in the affidavit filed on behalf of the respondents there was no definite stand as to why the consideration money was not paid to respondent no. ..... the position is that when a person challenging the vires of the provisions relating to compulsory acquisition under the it act, is consequentially challenging the validity of the order of vesting, or is independently challenging the order of vesting, it would, in our view, be not unreasonable for the it department to say that such a person is not unconditionally entitled to receive the ..... in this connection, the provisions relating to the land acquisition act and the judgment and decision in the case of sudhansu kumar ghose ..... is not necessary to detail all the consequences which follow as a result thereof, in terms of the it act, 1961, and any other law which may be applicable. ..... word entitlement would necessarily give a wider meaning to the word title, thereby taking in even a dispute as to the entitlement of the person challenging the provisions of the act or the order of vesting earlier passed by the authorities. ..... of the land acquisition act or a notification made thereunder ..... 269ue(1) of the act, the property stood vested in the central government, the amount of consideration which was required to be paid to the seller was not tendered to her within the period prescribed ..... 269ud(1) of the act for the pre-emptive purchase of the property and despite the fact that as on the date of such order, in terms of the provisions contained .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1998)64ITD170(Kol.)
..... departmental representative, on the other hand, vehemently argued and strongly supported the impugned order of the cit(a).according to him, the provisions of section 41(1) have rightly been applied by the departmental authorities as it is admitted fact that the liability for excise duty was claimed and allowed in the past and a part of the same was received during the ..... as to why the amount was not credited to the profit and loss account, the assessee submitted a note stating therein that the provision for refund of central excise duty has been laid down in section 11b of the central excise & salt act, 1944 and the said provision has been amended in 1991 wherein a new provision viz. ..... in these circumstances the income-tax officer was not competent to invoke the provisions of section 41(1) of the income-tax act because the decision of the learned single judge of the delhi high court had lost its finality as a result of the appeal against ..... by the assessment order, the assessee preferred an appeal to the cit(a) and submitted that perhaps the assessing officer treated the refund amount as income under the provisions of section 41(1) of the act though the said section has not been mentioned by the assessing officer in his order. ..... liability for excise duty was claimed and allowed in earlier years and since a part of the same was received back during the previous year relevant to this assessment year, the same was definitely, without any doubt, includible in the income of the assessee. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1997Cal374
..... could be refused, and in this case the admission of the santukas as member has been refused by the co-operative society and that against the refusal to admit the santukas as member, no appeal was preferred, as provided under section 70(4) of the said act, nor any writ application was filed by the santukas challenging the action taken by the co-operative society in refusing to admit the santukas as member of the said co-operative society. ..... sub-rule (3) of rule 142 provides that a member of a co-operative housing in whose favour a plot of land or a house or an apartment in a multistoreyed building has been allotted may transfer by way of sale or usufractuary mortgage as defined in the transfer of property act, 1882 (4 of 1882), such plot or house or apartment, as the case may be on one or more of the following grounds-(i) that the member has been involved in debts and the transfer by way of sale of usufractuary mortgage is necessary to pay ..... judge, on the basis of which the learned trial judge had, accordingly, delivered a judgment, this appeal has been preferred on points which have been abandoned; it is a clear case that a particular stand which was taken by definitely choosing one course in preference to the other, and in this appeal, the appellants have tried to approbate what they have reprobated.6. .....
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