Court : Kolkata
Reported in : (1989)2CALLT152(HC)
..... of co-operative societies, made the appointments, still then we would not have sustained the findings of the learned trial judge in this respect, for the registrar has the statutory powers to appoint persons mentioned in section 87 to function as an arbitrator and from mere exercise of such statutory powers in favour of a person, who is subordinate to him, no inference of even likelihood of bias can be drawn in absence of any other ..... ultimately when the writ petition was withdrawn on august 18, 1981, the managing committee of the society was superseded by the state government under section 26 of the act by a board of seven administrators, under the chairmanship of kalidas banerjee, who at the material time was working as the legal advisor to the co-operative department of ..... dutta, an assistant registrar of co-operative societies submitted his interim report to the registrar of co-operative societies on april 7, 1982 wherein he pointed out, inter alia, that the quantum of earth filling work as shown in the 'on account' bills of the firm was highly inflated and that the board of administrators was a tool ..... by shri dutta to the registrar of co-operative societies on april 26, 1982 and may 10, 1982 wherein further irregularities were pointed out.7. ..... thereafter on april 3, 1982, the chairman of the board wrote to the firm that the registrar of co-operative societies was of the view that the payment of 12 lakhs made against the firm ..... of 1982-83) before ..... 11, 1982 and ..... 1982 .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT143(HC)
..... 20, old court house street, calcutta on the ground of reasonable requirement, for illegal transfer/assignment/ sub-letting, for violation by the tenant and the alleged transferee/assignee/ sub-tenant of provisions of (m), (o) and (p) of section 108 of the transfer of property act and for causing annoyance and nuisance of the plaintiff and other tenants.3. ..... it is submitted that transfer means parting with possession, that such parting of possession is complete in this case as the union is in exclusive possession of the premises since 1974 and that clause (a) of section 13(1) attracts to this case and the defendant is liable to be evicted under section 13(1)(a) of the west bengal premises tenancy act, 1956. ..... so the notice under section 13(6) of the west bengal premises tenancy act is valid and issue no ..... agarwal to occupy the fiat without payment of rent it was transferred and the act attracted section 13(1)(a) of the act.16. ..... of members assemble there during such meeting and the plaintiff's director and other co-tenants are terribly annoyed and the defendant is, therefore, guilty of annoyance and nuisance and is liable to be evicted under clause (e) of section 13(1) of west bengal premises tenancy act, 1956.24. mr. ..... filing additional written statement it is contended that the substituted plaintiff is not entitled to get any decree for eviction on the ground of reasonable requirement as the said relief is barred under section 13 (3a) of he west bengal premises tenancy act, 1956.8. .....
Tag this Judgment!Court : Kolkata
Reported in : 1988(38)ELT3(Cal)
..... is to be noted that the rate of duty for strips, sheets and plates of stainless steel is 300%, whereas if the goods imported fall in the residuary category then the duty at the relevant time was 60%.the definitions of 'hoop and strip' sheets and plates' and 'angles, shapes and sections' have been given in notes 1(m), 1(n)and 1(r), respectively which read as follows :'1(m) 'hoop and strip' (heading no. ..... refund is not made remedy through court is open, subject to the same restriction and also to the bar of limitation under article 96 of the limitation act, 1908, namely, three years from the date when the mistake becomes known to the person who has made the payment by mistake. ..... the instant case the petitioner came to know about the mistake when the customs tariff amendment bill, 1982 came into force from 15th of april, 1982 and even if the limitation of six months is to be counted then also the application for refund was made on the 11th of october, 1982 and hence it cannot be said that the claim made by the petitioner is barred by limitation. ..... the petitioner is also relying on the letter dated 9th february, 1982, written by the steel authority of india limited wherein different rates are shown for 'end cuttings' and 'sheet cuttings ..... on 11th october 1982, the petitioner made an application for refund of the said amount and no order is writing was sent to the ..... to the petitioner, the mistake was discovered only from the objects and reasons of the amendment bill of 1982. .....
Tag this Judgment!Court : Kolkata
Reported in : (1988)74CTR(Cal)68,[1988]174ITR396(Cal)
..... accordingly, the commissioner of income-tax, after issuing a show-cause notice and after hearing the assessee, passed an order under section 263 of the act, cancelling the said rectification order under section 154 of the act.aggrieved by the said order of the commissioner of income-tax, the assessee brought the matter by way of appeal to the tribunal.the tribunal held that in the original assessment, the income-tax officer ..... in our judgment, the tribunal was justified in sustaining the order passed by the commissioner of income-tax under section 263 of the act.for the reasons aforesaid, the question in this reference is answered in the affirmative, against the assessee and in favour of the revenue.there will be no order as to costs ..... -tax officer allowed the business loss to be set off against the income from 'other sources' of the assessment year in question in a proceeding under section 154 of the act without determining whether such income could be treated as business income or not. ..... set off of the carried forward loss treating the entire income originally assessed as income from 'other sources' as income from business without ascertaining the facts and that too in a proceeding under section 154 of the act.under section 154 of the income-tax act, 1961, only an obvious mistake can be rectified. ..... the commissioner of income-tax, in the order passed under section 263 of the act, held as follows :'it is true that the question whether the income from letting out machinery, factory, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal263,93CWN603
..... on the other that the state government wanted implementation of the scheme as conceived of and framed as early as 1964 and nothing further was done after the publication of the notice in terms of section 49 of the act the state government now decides and desires in 1985 that board should execute the scheme and the land aequisition authorities should be moved to expedite and conclude the acquisition proceedings forthwith ..... established beyond cavil that the real motivation behind the acquisition was not any specific public purpose and its expeditious execution but was a mere ruse to peg down the prices by an issuance of notification under section 4 and thus holding the citizens to ransom for years at the whim and caprice of the state to finalise the acquisition proceedings when it chooses (if at all it is so done) is clearly a factor for ..... fact that after being requested by the calcutta improvement trust authorities in or about may, 1986 the land acquisition authorities issued notices under sections 9 and 10 of the land acquisition act, 1894 and concluded the acquisition proceedings and finally made the award before the petitioners have taken out this writ application ..... of the calcutta improvement trust that even if there is any delay the compensation contemplated in section 23 of the land acquisition act, 1894, and also the interest contemplated in section 34 of the said act could amply compensate the petitioners for such delay if there is any.50. mr ..... , 1982.thereafter, the society was .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal212
..... (1) every board shall from time to time frame a scale of rates at which, and a statement of the conditions under which, any of the services specified hereunder shall be performed by itself or any person authorised under section 42 at or in relation to the port or port approaches- (a) transhipping of passengers or goods between vessels in the port or port approaches: (b) landing and shipping of passengers orgoods from or to such vessels to or from anywharf, quay, jetty, pier, dock, berth mooring, ..... be applied in the following order - (a) in payment of the expenses of the sale; (b) in payment, according to their respective priorities, of the lines and claims expected in sub-section (2) of section 59 from the priority of the lien of the board; (c) in payment of the rates and expenses of landing, removing, storing or ware-housing the same, and of all other changes due to the board, in respect thereof including demurrage ( ..... it is to be seen that the word 'owner' in section 63(2) has not been used in the sense of the definition given in section 2(o) of the act. ..... (3) if such owner or person does not comply with the requisition in the notice served upon him or published under sub-section (1), the board may at any lime after the expiration of two months from the date on which such goods were placed in its custody, sell the goods by public auction after giving notice of the sale in ..... , 1982 which is annexure 'd' to this petition. ..... , 1982. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal40
..... continue to possess such land under the state government on the same terms and conditions subject to which it possessed such land immediately before such declaration.explanation:-- for the purpose of this sub-section, the expression 'to possess vacant land' means to possess such land either as tenant or as mortgagee or under a hire-purchase agreement or under an irrevocable power of attorney or partly ..... judge that upon interpretation of the provisions of the said act, particularly section 19 thereof, the expression 'hold' in section 3 and in section 19, ceiling act, does not indicate any contrary intention and as such the state bank of india ought to be exempted from the operation of the act since holding of any vacant land by a trustee has ..... apply to any vacant land held by it otherwise than in satisfaction of its dues; (vi) any such educational, cultural, technical or scientific institution or club (not being a corporation established by or under a central or provincial or state act referred to in clause (i) or a society referred to in clause (vii) as may be approved for the purposes of this clause by the state government by general or special order, on application made to it in this behalf ..... the high court of delhi omitted to notice that in order to exclude a land from the definition of vacant land it should be shown that it was a land on which construction of a building was not permissible ..... president of india reported in : [1982]2scr365 , it was held as follows : --'but .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1988Cal161
..... since the interest of the writ petitioners as well as the members of his family as contemplated by section 2(i) of the said act has not been cleared, it is not possible for a court of equity to grant them relief prayed for. ..... 28th of april, 1978 under the provisions of the urban land ceiling act refusing to grant exemption under section 20 of the act and a declaration under section 10(3) of the said act published in the calcutta gazettedt. ..... group housing as defined in the explanation to section 4(3) of the urban land ceiling act is that the group housing means a building constructed or to be constructed with one or more floors consisting of one or more dwelling units and having common service facility. ..... i have quoted section 4(3) of the urban land ceiling act, the proviso to the said sub-section provided that not more than one dwelling unit in the group housing shall be owned by one single person. ..... the plan accordingly was deemed to have been sanctioned under rule 56 of the said schedule of the calcutta municipal act enabling the petitioner company to proceed with the construction in terms of the said plan. ..... the writ petitioner has not explained that they a re not related to him or that they do not come within the definition of persons under section. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1987Cal372,(1987)1CALLT292(HC),91CWN1164
..... of article 14 of the constitution of india for the following reasons;'now, in the light of the principles if i examine the present act, namely west bengal multi-storeyed building tax act, 1975 as amended by the act of 1977 it is manifest in view of the definition under section 2(b) and (c) read with section 3 that all multi-storeyed buildings and multi-storeyed buildings mean building on any land in the urban area consisting of five storeys and ..... to the contentionsof the learned advocate that the learned trial judge's observation in the judgment appealed from with regard to the duly to file return only by the persons mentioned specified in the main definition 'owner' had created an anomalous position and that in the absence of a specific provision to make assessment separately laying down elaborate procedure, it will give rise to a confounding controversy which would give ..... chatterjee, senior standing counsel appearing on behalf of the state, submitted in the first place that the definition of 'owner' as provided in section 2 of the said act was not exhaustive and by explanations i and ii, the definition of owner, the meaning of the owners had been extended and in order to mitigate the hardship of the owners of multi-storeyed building, the legislature had imposed such liability to the tenants ..... order and judgment of the learned trial judge, dated june 9, and 11, 1982 by which he had upheld the validity of the west bengal multi-storeyed building tax act, 1979 (west bengal act no. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1988Cal90
..... in 1976 the state government enacted west bengal government premises (tenancy regulation) act, 1976 (west bengal act xix of 1976) (hereinafter referred to as the regulation act of 1976) to provide for the regulation of certain incidence of tenancy in relation to government premises in west bengal ..... the said west bengal government premises (tenancy regulation 2nd amendment) act 1980 has amended the sub-section (2) of section 3 of the west bengal government premises (tenancy regulation) act. ..... bajoria further contended relying upon the provisions of the west bengal government premises (regulation of occupancy) act, 1984 that no relief can be granted to the writ petitioner at this stage in view of the statute which has become applicable and in view of the fact that the supreme court has already upheld the statute ..... it is the further case of the petitioner that the state government was duty bound to act and/or take a decision on the basis of the representations repeatedly made by the petitioner since ..... the explanation was also added being sub-section (c) as follows :'reasonable distance' shall mean any distance not exceeding twenty-five kilometres,or ..... sub-section (3a) of the amended act provides as follows :'a tenancy in respect of a government premises shall be deemed to be void where on the date of allotment of such government premises the tenant is, or had been, the owner of a house or an apartment, either in his own name or in the name ..... union of india, reported in : [1982]2scr365 . .....
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