Court : Kolkata
Reported in : AIR1968Cal274,1968CriLJ744
..... learned magistrate has to see is that an appropriate order in the facts and circumstances is made. ..... authorities have the power of seizure and if they want to exercise that power and if it is in the power of the court to grant that prayer for the purpose of giving effect to the purpose of the act, there is no reason why an order in their favour should not be an appropriate order. ..... that the order that is passed is an appropriate order in the facts and circumstances of the ..... banerjee, appearing in support of the rules, draws my attention to the provisions of section 180 of the old sea customs act whereunder the police was under a statutory obligation to inform the nearest customs house about the seizure of contraband goods and also to convey the same and deposit it at the nearest customs ..... the magistrate, on being satisfied prima facie that section 110 of the customs act would be attracted to the case, may very well direct the seized goods to be made over to the customs authorities for being dealt with by them in ..... may or may not be liable to confiscation under section 115 of the customs act the customs authorities will have to initiate a proceeding if they want to confiscate ..... are practical difficulties in the matter of refusing to act up to the prayer which is made in the exercise of powers granted to the customs authorities under the act, as the orders passed in these cases clearly ..... customs authorities under section 110 of the customs act have the unfettered power of seizure of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal273
..... the argument is that under that section it is expressly provided inter alia that a workman who is a party to a dispute shall be entitled to be represented in any proceeding under this act by an officer of a registered trade union of which he is a member and where the worker is not a member of any trade union, by an officer of any trade union connected with, or by any ..... ginwalla refers to sub-section 4 of section 10 of the act which says that where in an order referring an industrial dispute to a tribunal under this section or in a subsequent order, the appropriate government hag to specify the points of dispute for adjudication, the tribunal shall ..... also relies on sub-section (2) of section 10 of the act which says that 'where the parties to an industrial dispute apply in the prescribed manner whether jointly or separately for a reference of the dispute to a board, court or tribunal, the appropriate government if satisfied that the persons applying represent the majority of ..... section 10(5) of the act says that 'where the dispute concerning any establishment or establishments has been, or is to be, referred to a tribunal under this sectionand the appropriate government is of the opinion, whether on an application made to it in this behalf or otherwise, that the dispute is of such a nature that any other establishment, group or class of establishments of similar nature is likely to be interested in or affected by such dispute, the appropriate government may at the time of making .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal338
..... although he did not make the reference under section 432 of the code of criminal procedure which we think he should have, the question now again is whether in those circumstances it was an appropriate stage for the lower appellate court before whom the whole appeal is actually pending, to make this reference under section 432 of the code of criminal procedure. ..... for instance if an indian law was made by indian parliament discriminating against one state or another then the state affected thereby may in an appropriate case contend that such a law does not give either equality before the law or the equal protection of laws within the territory of india under article 14 of the constitution. ..... sanction required to certain proceedings under section 19, clause (f)--where an offence punishable under section 19, clause (f), has been committed within three months from the date on which this act comes into force in any state, district or place to which section 32, clause 2, of act xxxi of 1860 applies at such date or where such an offence has been committed in any part of india not being such a district, state or place, no proceedings shall be instituted against any person in respect ..... it is quite conceivable, legal and constitutionally permissible in the indian court for a state in an appropriate case to contest that an indian (central) act invades the state's legislative powers and therefore, the state can contend that the indian act is violative of the constitution. .....
Tag this Judgment!Court : Kolkata
Reported in : [1990]67CompCas491(Cal)
..... order i, rule 8 of the code of civil procedure, eleven persons who had purchased 716 shares constituting about 4.4% of the company's paid-up capital and who had made applications under section 155 of the companies act, five other persons who had purchased 1,149 equity shares constituting about 7.18% of the company's paid-up capital and nineteen other persons who had purchased 1,143 equity shares constituting 7.1% of the defendant-company's ..... . prior to the holding of the last annual general meeting of the company, these petitioners had to apply for appropriate directions from the court for appointment of special officers to exercise voting rights in respect of the shares purchased by ..... , the division bench observed as follows : 'it is, no doubt, true that ordinarily, when the affairs of a company reach a deadlock, then the appropriate procedure is the one provided for in the winding up chapters of the companies act and by the appointment of an ad interim liquidator ..... 397 and 398 of the companies act, 1956, confer a right on the shareholders who have the requisite qualification under section 399 of the said act to apply to the court for appropriate reliefs ..... sections do not oust the jurisdiction of the civil court to entertain suits on the same subject-matter and where shareholders complain of mismanagement or oppression and of acts prejudicial to the interest of the company or prejudicial to public interest, the civil court may entertain a suit by shareholders and grant appropriate reliefs .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal462,[1970]78ITR214(Cal)
..... trying to do in the present instance they are treating this alleged right to compensation, which is a misnomer for a legal right, as a kind of property which is an asset attracting wealth tax under the wealth tax act, and that wealth tax is being computed on the basis, which is entirely hypothetical, notional and imaginary, of that very agricultural income-tax which he had to pay, if the assessee had the use, enjoyment and ..... that contention of the assesses cannot be accepted and there are decisions, already discussed, which would indicate that in appropriate circumstances the tangible property may be considered independently and dissociated from a right to compensation arising from it.37. ..... the first place the final publication of the compensation assessment roll under section 21 read with the manner of payment of compensation under section 23 and sections 16 and 17 of the act dealing with the gross and net income with its particular tables, appears to indicate that this compensation depends ultimately on two major factors: (1) deduction of dues and (2) gross and ..... before proceeding to such examination a reference may at this point be appropriately made to the decision of : [1967]64itr147(ap) which has already been noticed, where this contention was mentioned at page 148 in the observation of ..... the appropriate circumstances are that it must be a legal right, not inchoate, vague, indeterminate, problematical, contingent, and a ..... can be an asset or property in appropriate circumstances. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal518,[1962(5)FLR336],(1963)ILLJ96Cal
..... makes default in the payment of any contribution to the fund or in the transfer of accumulations required to be transferred by him under sub-section (2) of section 15 or in the payment of any charges payable under any other provisions of this act or of any scheme or under any of the conditions specified under section 17, the appropriate government may recover from the employer such damages, not exceeding twenty-five per cent of the amount of arrears as it may think fit to impose'.11. ..... recoverable under section 14-b, accumulations required to be transferred under sub-section (2) of section 15 or any charges payable by him under any other provision of this act or of any provision of the scheme; or(b) from the employer in relation to an exempted establishment in respect of any damages recoverable under section 14-b or any charges payable by him to the appropriate government under any provision of this act or under any of the conditions specified under section 17; may, if the amount is in arrear, be recovered by the ..... framing of a provident fund scheme and reads as follows :'(1) the central government may, by notification in the official gazette, frame a scheme to be called the employee's provident fund scheme for the establishment of provident funds under this act for employees or of any class of employees and specify the establishment or class of establishment to which the said scheme shall apply and there shall be established, as soon as may be after the framing of the scheme, a .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal391
..... is that having regard to the fact that this is a suit for mortgage money within the meaning of section 68(1)(a) of the said act, this is an appropriate case where the learned judge should have exercised his discretion under sub-section (2) of section 68 of the said act in favour of his client and should have stayed the suit and all proceedings therein. ..... sale of the stocks and shares mentioned in annexurs 'd' and payment of the sale proceeds thereof to the plaintiff with liberty to appropriate the same in pro tanto satisfaction of its dues; decree for enforcement of the aforesaid charge or pledge and realisation of the dues of the plaintiff in such form as this hon'ble court thinks fit and ..... : air1953cal208 (supra) in this context was not appropriate because that case proceeded on the basis that it was not a suit for mortgage money within the meaning of section 68(1)(a) of the act and accordingly, the discretion of the learned judge was exercised on that ..... he has submitted that this suit was not a suit for mortgage money within the meaning of section 68(1)(a) of the act and for this pur-pose he has placed before us the plaint in the suit, particularly paragraphs 32 and 33 thereof, wherein the plaintiff has referred to the security furnished by way of deposit of title deeds ..... the basis that this is a suit for mortgage money within the meaning of section 68(1)(a) of the said act, the question is whether we should interfere with the exercise of discretion by the learned trial judge. .....
Tag this Judgment!Court : Kolkata
Reported in : [1983]141ITR712(Cal)
..... depreciation and development rebate at the appropriate rates on the same amount ..... tribunal was not in error in referring to that section of the customs act, that would not have compelled us to accept the market value of ..... was also drawn to the fact that under section 14(1) of the customs act, the value of these goods would be deemed to be the value ..... of the assessee's assertion, upon which these goods were imported, preferred to accept the revenue's assertion and, in view of the law, proceeded on this basis, it cannot be said that the tribunal acted illegally or in any erroneous manner or in breach of the principles enunciated in the explanation. ..... , on the facts and in the circumstances of the case, and according to a correct construction of the law, the tribunal was right in holding that for the purpose of explanation 2 to section 43(1) of the income-tax act, 1961, the actual cost of the two cranes to the assessee was rs. ..... as follows : 'in view of the above, the a/r contends that the value at the time and place of exportation could be taken for the purposes of the customs act and this is the value which was accepted by the customs authorities and what value should be quoted for the purposes of the indian customs act was dictated by the principal company at u.k. ..... the medical expenses incurred by its employees did not result directly or indirectly in the provision of any benefit or amenity or perquisite to theemployees within the meaning of section 40(c)(iii) of the income-tax act 1961?'2. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1921Cal761,84Ind.Cas.22
..... , if the legislature had intended that section 87 should not be applicable to the embankments enumerated in schedule d, the section might have been appropriately expressed, and the words 'other than embankments mentioned in schedule d' might have been inserted after the words 'public embankment. ..... this decree has been assailed on the present appeal on two grounds, namely, first, that on a true construction of the provisions of act ii of 1882, the district judge should have held that section 87 was not controlled by section 4 and, secondly, that under section 87, the collector was not competent to transfer the land to the ..... section 63 of act vi of 1873 was in the following terms: 'whenever the maintenance of any public embankment, or the retention of any land appropriated to the purposes thereof, may no longer be required, and the permanent relinquishment of the same may be deemed expedient, such land shall be conveyed by the collector to the proprietor of the land, within the limits of which ..... section 87 of act ii of 1882 provides as follows: 'whenever the maintenance of any public embankment, or the retention of any land appropriated to the purposes thereof, may no longer be required, and the permanent relinquishment of the same may be deemed expedient, such land shall be restored by the collector to the estate or tenure from which ..... in the second place, the local government has authority under section 43 of act ii of 1882 to direct that any embankment not mentioned in schedule d .....
Tag this Judgment!Court : Kolkata
Reported in : [1986]157ITR225(Cal)
..... on the part of the incomer-tax officer or his inaction, deliberately or otherwise, in not passing an appropriate order under section 185 should not prejudice the assessee. ..... where the income-tax officer completes the assessment and determines the status of the assessee complying with the provisions of the act, there will be no difficulty inasmuch as the aggrieved assessee would be entitled to prefer, an appeal under section 246(c) as well as under section ..... act enjoins on the income-tax officer to pass in the case of a firm not only an order of assessment but also an appropriate order under section 185 of the act ..... (c) an order against the assessee, where the assessee denies his liability to be assessed under this act or any order of assessment under subsection (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is ..... case, the income-tax officer has to pass an appropriate order. ..... in this reference under section 256(1) of the income-tax act, 1961, the following question of law has been referred to this court :'whether, on the facts and in the circumstances of the case, the tribunal was justified in confirming the order of the appellate assistant ..... after considering the relevant provisions of the act, the tribunal directed the income-tax officer to grant continuation of registration to the assessee and upheld the view taken by the appellate .....
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