Court : Kolkata
Reported in : AIR1986Cal1,89CWN414
..... from the person holding the land and thereafter conduct a survey of land for the purpose of making a regular assessment.section 7 permitted the government by notification in the gazette to exempt wholly or partially the operation of the act in respect of any land or any class of land.the supreme court held that the said legislation was hit by the equality clause under article 14 of the constitution as there was no attempt at any classification and as ..... : [1979]1scr271 (supra) has clearly held that 'brick earth' like ordinary clay or silt or sand falls within the genus 'mineral' and has been validly notified under the act as minor mineral.the contention of the petitioners that clay, brick earth or silt deposits from rivers are not minerals and cannot be validly classified as minor minerals, therefore cannot be sustained ..... .......b)year ..........c) quantity of bricks earth extracted in eft.d) ratee) amount assessed to be payable .........i, sub-divisional land reforms officer, duly empowered to exercise power under section 21(5) of the said act, do hereby direct you to pay the said amounts of price of earth to the state bank of india ............ ..... (2) notwithstanding such repeal anything done, any action taken, any application made or any prosecution started under the said rules shall be deemed to have been done, taken made or started, as the case may be, under the corresponding provisions of ..... repeal and savings : (1) the east bengal minor minerals rules, 1959 are hereby repealed. .....
Tag this Judgment!Court : Kolkata
Reported in : (1986)53CTR(Cal)418,[1985]153ITR747(Cal)
..... the other expenditure was attestation fees, stamp charges on drafts, export licence fees, bank commission, rents paid for godowns situate in india and various other sundry expenses. ..... carriage of such goods to their destination outside india or on the insurance of such goods while in transit; (iv) maintenance outside india of a branch, office or agency for the promotion of the sale outside india of such goods, services or facilities; (v) preparation and submission of tenders for the supply or provision outside india of such goods, services or facilities, and activities incidental thereto; (vi) furnishing to a person outside india samples or technical information for the promotion of the sale of such goods ..... act, 1961, which reads 'distribution, supply or provision outside india of such goods, services or facilities' deals with the expenditure which qualifies for the grant of export markets development allowance. ..... cit : [1984]149itr400(mp) , considered eligibility of weighted deduction under section 35b in respect of transportation and freight expenses and on foreign travelling expenses of directors incurred towards export sales. ..... cit : [1984]146itr425(mad) , the madras high court held that the assessee claimed weighted deduction regarding clearing and forwarding charges paid by the assessee at madras port on goods exported to foreign countries. ..... : [1984]147itr163(cal) .7. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)13ITD610(Kol.)
..... it was held by their lordships of the supreme court that on the facts, the loss must be deemed to have occurred to the bank after the liquidator came to know about the embezzlement and realised that the amount embezzled could not be recovered and that the sum of rs ..... the expression 'current account' is used in relation to an amount of money a person has deposited in a bank and on which he can draw from or add to as he may desire, no interest being chargeable on either ..... is nothing in the language used in defining the word 'deposit' which could go to suggest even faintly that it includes only such deposits which are long-term deposits or only those deposits with the non-banking companies which were obtained from the public. ..... where the assessee, being a company (other than a banking company or a financial company), incurs any expenditure by way of interest in respect of any deposit received by it, fifteen per cent of such expenditure shall not be allowed as a deduction.explanation (b) to section 40a(8) defines the word 'deposit' as any deposit ..... of the workers who started the said co-operative unit left the service of the assessee-company.the balance of rs. ..... here it would be relevant to point out that in section 269t of the act, the word 'deposit' is defined as any deposit of money which is repayable after notice or repayable after a period ..... lakhs by posting false entries in the books of the bank in the accounting year ending 30-6-1947. ..... publishers & distributors [1984] 147 itr 114 .....
Tag this Judgment!Court : Kolkata
Reported in : (1985)49CTR(Cal)1,[1985]154ITR277(Cal)
..... act, in respect of the following further heads :(a) agency commission paid from the cochin branch of the assessee ; (b) inspection and sampling charges ; (c) telex charges ; (d) packing expenses ; (e) bank interest ; (f) ..... new grounds :(1) export markets development allowance should have been given in respect of the total expenditure in the assessee's trading department of calcutta office which was incurred wholly and exclusively on performance of services outside india in connection with or incidental to the execution of the assessee's contract for supply of goods outside india. ..... the ito allowed deduction as claimed on the air freight and commission but disallowed the claim for deduction in respect of steamer freight and the premium paid to the export ..... the aac allowed the deduction claimed of the agency commission spent from the cochin branch of the assessee and also of the premium paid to the export ..... the supreme court, where the matter was finally disposed of, considered section 33(4) of the act of 1922 which provided for appeals to the tribunal and held that the subject-matter of the appeal before the tribunal was the question as to what should be the proper written down value ..... act, 1961, in respect of its export promotion expenses under the following four heads :(a) air freight on parcels for samples ; (b) commission paid in foreign countries to agents to obtain orders ; (c) steamer freight on export consignments ; (d) premium paid to the export credit ..... : [1984]149itr208( .....
Tag this Judgment!Court : Kolkata
Reported in : (1986)56CTR(Cal)237,[1986]157ITR158(Cal)
..... it immediately, the assessee obtained the sanction of the reserve bank to utilise the commission in its business of manufacture of locomotive boilers and locomotives for ..... this court as well as the madhya pradesh and bombay high courts considered the scope of the provisions of the factories act regarding the payment of holiday wages and upon the consideration of the relevant provisions, the courts held that the liability ..... for payments it may have to make to its workers in the next year on account of holiday wages under section 79 of the factories act and claimed deduction in respect of that amount on the footing that it had incurred a liability to pay leave wages to its employees in ..... 278 of 62 itr) :'it should be clear from what i have stated above that such statutory liability for holiday wages as the factories act creates is only a contingent liability which may or may not have to be discharged ; and, secondly, the measure of that liability ..... the assessee had to provide for as a result of the devaluation is to be considered as extra expenditure to be incurred for meeting the debt just as postal expenses or bank charges or this extra expenditure which would result in a business loss of a revenue nature.' 14. mr. ..... , observed as follows :'no doubt in the past the assessee was claiming the deduction only to the extent to which the said privilege leave was encashed by an employee on retirement or on termination of his service, yet that is not conclusive on the subject. ..... [1984]150itr170( .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal45
..... the plaint, there is a reference to the agreement between kanoria and humphreys and glasgow for carrying out the detailed engineering and allied services of the plant based on the know-how and basic engineering to be supplied by meissner under the technical collaboration agreement. ..... the admitted case of the parties is that the production capacity of the plant after commissioning was found to be far below the stipulated capacity both in respect of penta and in respect of sodium formate ..... appearing on behalf of kanoria opposing the application for stay of suit, submitted that one of the fundamental preconditions for the applicability of section 3 of the act is that the legal proceedings must be in respect of any matter which has been agreed to be referred to arbitration under the arbitration agreement. ..... : -- 'commercial suits arising out of the ordinary transactions of merchants, bankers and traders: amongst others, those relating to the construction of mercantile documents, export or import of merchandise, affreightment, carriage of goods by land, insurance, banking and mercantile agency, and mercantile usages, and debts arising out of such transactions. 38. ..... no commerce was involved in such services and the same did not come within the dictionary meaning of the expression 'commerce' which meant any act or transaction relating to commerce or ..... that the present suit out of which this application arises was filed around the middle of february, 1984.11. ..... 93 of 1984 (kanoria chemicals & .....
Tag this Judgment!Court : Kolkata
Reported in : (1987)ILLJ45Cal,[1987]65STC177(Cal)
..... section 2(2) as it stood prior to the enactment of the west bengal shops and establishment (amendment) act, 1981 defined 'commercial establishment' as advertisement, commission, forwarding or commercial agency, or a clerical department of a factory or of any industrial or commercial undertaking and an insurance company, joint stock company, bank, brokers' office or exchange and includes such other class or classes, concerns or undertakings as the state government, after taking into consideration the nature of their work, by notification, declare to be commercial establishments for the ..... the expression 'closed' has been defined under section 2(1) of the act means not open for the service of any customs or for any other purposes whatsoever relating to business.7. ..... subsequently the act of 1940, though amended in 1950 by act 64 of 1950, was repealed and the west bengal shops and establishment act was engrafted in the statute book in 1963 (act 13 of 1963), with a view to ameliorate the conditions of weaker sections of the society and providing the employees with some additional benefits in the context of changed circumstances. ..... peter and karunakar reported in air 1984 sc 1700. .....
Tag this Judgment!Court : Kolkata
Reported in : (1987)0CALLT1(HC),91CWN631
..... ; or(c) commits criminal breach of trust in respect of any such property ; or(d) dishonestly receives or retains any such property in respect of which any of the offences under clauses (a), (b) and (c) has been committed, knowing or having reason to believe the commission of such offence ; or(e) wilfully destroys or injures any property of the government entrusted to him ; or(f) does any other thing with intent to defraud, or to cause wrongful gain to one person or wrongful loss to another person;shall, on conviction by ..... section 113 provides that a general court martial shall consist of not less than five officers each of whom has held a commission for not less than three whole years and of whom not less than four are of a rank not below that a ..... a plain reading of rule 458 of the defence services rules it is clear and apparent that though the regulation contemplates reference to judge advocate general before trial commences but the regulation does not provide that the convening officer to act on the opinion or advice of the judge advocate general ..... . section 52 of the army act deals with offences in respect of government property or property belonging to any military, naval or air force mess, bank or institution or to any person subject to military, naval or air ..... 2, dated 14th january 1984 to read : 'i agree, convene ..... in december 1984 the petitioner was asked to name his defending officer, whereupon the petitioner named two officers in order to preference, the second being .....
Tag this Judgment!Court : Kolkata
Reported in : 1986(9)ECC131,1986(24)ELT469(Cal)
..... the importers concerned and in such cases there could be no question of the custom house refunding duty to the importer or initiating action separately for imposing penalty on the steamer agents under section 116 of the customs act, 1962.where no steamer agents survey is held for the packages landed in unsound condition and the contents are found missing, the refund claim will not be treated as a short-landing claim unless of course, the ..... in compliance thereof the petitioner attended the said hearing and submitted inter alia that the consignment in question being meant for nepal, section 116 of the customs act had no application to case ; that the alleged short landing was not duly established and that the value of the alleged short landed goods was not correctly ..... it is thus clear that if nepal cargo which is exempt from payment of customs duty, is also held to be exempt from payment of penalty under section 116 of the customs act on the basis of the argument advanced on behalf of the petitioners, fraud on public revenue by the carrier either by himself or in cooperation with others including the consignor and the consignee, may go on ..... i do not agree that service of any further notice was necessary before the order imposing the penalty was ..... birendra bahadur, : 1984(2)ecc142 , the supreme court while reversing the bench decision of the calcutta high court observed that 'the calcutta high court thought that goods may be said to be imported into the country only if there is .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1987Cal88,[1989]66CompCas292(Cal)
..... selling of demand drafts is not at all a statutory obligation and/or function on the part of the commercial bank and is merely an ancillary service which the bank renders in its normal condition to its customers to facilitate their remittance of funds, from one place to ..... was held by the hon'ble supreme court that the court was unable to accede to the contention that the executive necessity releases the government from honouring its solemn promises relying on which citizens have acted to their detriment and that the government is not exempt from the liability to carry out the representation made by it as to its future conduct and it cannot on some undefined and undisclosed ground of ..... the learned advocate appearing on behalf of the appellants has submitted before this court that in view of the agreement entered into by the bank with the writ petitioners as would appear from the bank's letter dated 8/17-4-1980 which was markedas annexure 'b' to the writ petition, the bank was bound to sell the demand drafts to the appellants at the concessional rate of 6 paise per cent especially in view of the ..... to the writ petition it could not be spelt out that the bank was giving out any promise to sell the demand drafts to the appellants at the alleged rate of 6 paise per cent but in the said letter the bank's stand was made quite clear that unless the appellants had made the time deposit, concessional rate of commission for the demand drafts could not be made available to them.9 ..... 2, 1984 chandan .....
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