Court : Kolkata
Reported in : (1989)ILLJ511Cal
..... thereafter, no further steps were taken and the petitioner was allowed to retire from bank service on 31st december, 1986.after a lapse of about 4 weeks from the date of retirement of the petitioner, the petitioner on 28th january 1987 wrote to the regional manager, north india region of the bank, that in terms of the letter dated 20th june 1986 the petitioner applied for leave ..... namely miss chhaya dey from delhi to calcutta and back.since the dependent sister of officer employee was not considered as family member of the officer in terms of officers service regulations act, 1979, the undersigned put remarks on the certificate stating that the fare of his dependent sister cannot be reimbursed under the rules.at that time, the matter was represented ..... my several reminders.further management has given a false information to the honorable minister stating that they have asked me to refund the advance drawn for dependent sister and apologies to the bank management.it is a clear case of harrassment and conspiracy by the management for no fault of mine.now that since the management has concealed the entire facts to justify their action, ..... the applicability of a regulation in the service regulations made by the board in exercise of the enabling provisions of the banking companies (acquisition and transfer of undertakings) act, 1970 in consultation with r.b.i. ..... he was promoted to the post of deputy chief officer in middle management ii in the year 1984 and posted at zonal office, new delhi. .....
Tag this Judgment!Court : Kolkata
Reported in : 1991(53)ELT234(Cal)
..... construction of the statutory language is matter of law or it has arrived at a finding based on no evidence or where the finding is in, consistent with the evidence or contradictory of it or it has acted on material partly relevant and partly irrelevant or where the tribunal draws upon its own imagination, imports facts and circumstances not apparent from the record or bases its conclusions on mere conjecture or surmises or where ..... value, that is, the wholesale cash price or the normal price of the goods charged by the manufacturer to his customer as per section 4 of the central excises and salt act under the standard weights and measures (packaged commodities) rules, 1977, the manufacturer was bound to print either a maximum price exclusive of local tax or a maximum retail price on the cigarette packet. ..... be inclusive of all other taxes other than those specified in sub-clauses (i) and (ii) and shall also be inclusive of commissions payable to wholesale dealer and retail dealer and all other charges including advertisement, delivery, package, forwarding and the like.explanation ii ..... short payment or erroneous refund of excise levy has taken place because of fraud, collusion or any wilful misstatement or suppression of fact or contravention of any of the provisions of the act or the rules with intent to evade payment of duty, then the collector of central excise will have jurisdiction and the period of limitation of six months will stand extended to five years. ..... service ..... 475 1984-85 .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)2CALLT48(HC)
..... accused appellants their lordships set aside the high court judgment and restored the acquittal with the following unequivocal and categoric observations :'we are of the view that having regard to the nature of the acts alleged to have been committed by the appellants and other attendant circumstances, this was a case in which the high court should have directed the dropping of the proceedings in exercise of its ..... case of the writ petitioner that on the basis of first information report dated july 31, 1973 for the commission of alleged offence by the petitioner between the period of may, 1971 to march 1972 a case under section 468, 409 and 120b of the indian penal code read with section 5(1)(c)(d) of the prevention of corruption act, 1946 was started against the petitioner and others. ..... read with section 35ad of the banking regulation act, 1949 for an offence allegedly committed by them on the 31st ..... observed as follows :-'the fiat of article 21, as explained is that any procedure which deprives a person of his life or liberty must be just, fair and reasonable, just, fair and reasonable procedure implies a right to free legal services where he cannot avail them. ..... the petitioner should be released if the same is payable otherwise in accordance with law within a period of 6 weeks from date of communication of this order.all parties to act on signed copy operative portion of this judgment. ..... on the 19th december, 1984, the high court set aside the acquittal and remanded the case for .....
Tag this Judgment!Court : Kolkata
Reported in : (1992)95CTR(Cal)89,[1992]193ITR390(Cal)
..... a faint attempt was made before us to suggest that what the bank charged by way of commission was for the services it rendered outside india in collecting the price of the goods from the foreign buyer and, therefore, the expenditure must be taken as coming within sub-clause (viii) ..... there is no finding that the bank had performed any service outside india nor can it be said that the banking services were rendered outside india in connection with, or incidental to, the execution of any ..... according to him, the main intention of the legislature was to encourage persons who secure foreign exchange and the service performed by the bank was nothing different from the service which the assessee would otherwise have to render to the foreign buyer by sending any of its employees to collect the price of the goods supplied ..... according to him, the main intention of the legislature was to encourage persons who secure foreign exchange and the services performed by the bank was nothing different from the service which the assessee would otherwise have to render to the foreign buyer by sending any of its employees to collect the price of the goods supplied abroad ..... - the tribunal has referred the following two questions of law under section 256 (1) of the income-tax act, 1961 :'(1) whether, on the facts and in the circumstances of the case, the tribunal was right in disallowing the claim for weighted deduction under section 35b on the following items :rs ..... cit : [1984]146itr425(mad) observed (at p .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)77CTR(Cal)81,[1989]178ITR649(Cal)
..... union of india [1984] 55 comp gas 492 (delhi), the nature of guarantee commission paid to a director was examined by the delhi high court in the context of the provision of section 309 of the companies act, 1956. ..... having regard to the facts and circumstances of the case under which the commission was paid, in our opinion, this will not come within the ambit of the phrase 'remuneration or benefit or amenity.'9. mr ..... that the guarantee has been given by the father of a director is not in dispute but the amount of guarantee commission has been paid in return for service rendered by m. l. ..... jalan, who was one of the guarantors to the state bank of india for cash credit facilities extended by the bank to the assessee-company, was not in any way remunerated by the assessee-company and, therefore, the claim did not fall for consideration under section 40(c). ..... according to the resolution, sri jalan was paid guarantee commission with effect from april 1, 1969, at the rate of 1% in each financial year of the company upon the maximum amount so guaranteed by him ..... therefore, the only question is whether, this guarantee commission will come within the ambit of the expression 'remuneration or benefit or amenity' to a director ..... there, it was observed that when a director of a company did not do anything namely, clerical, technical, supervisory or administrative work, but he got the commission, that amount would not be treated as remuneration for services rendered within the meaning of section 309.8. .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)IILLJ360Cal
..... company which was dissolved by an order of winding up and ultimately the employees had to accept the scheme or arrangement wherby the appellant company was formed and the erstwhile company was taken over and the services of the erstwhile employees came to be regulated under the new arrangement or scheme, there was practically no option left for the employees to accept the said scheme and under such circumstances the supreme court held ..... provisions of the agreement and clauses 1, 2 and 52 of the said agreement between the petitioner and the mother dairy, calcutta are opposed to public policy and also violalive of provisions contained section 23 of the indian contract act and articles 14, 39(a) and 41 of the constitution of india and for issue of a writ in the nature of mandamus commanding the respondents to renew the petitioner's appointment as concessionaire and from december 21, 1986 and also to forbear ..... it has been submitted further by the learned advocate for the petitioner that in the instant case the meagre income earned by the petitioner on the basis of commission from the said agreement is the only source of livlihood of the petitioner. ..... it has been alleged in the petition that the respondents really intend to enforce the clause relating to termination of agreement by automatic expiry of the period of six months and it is for that purpose the forms of bank guarantee were not supplied which was the usual practice on previous occasions. ..... reported in : [1984]1scr825 . 5. r.s .....
Tag this Judgment!Court : Kolkata
Reported in : [1992]196ITR912(Cal)
..... income-tax officer, these expenses included shipping expenses, bank commission, administrative expenses, salary, postage, etc. ..... with the views expressed by the karnataka -and andhra pradesh high courts and hold that the fees paid to the export credit guarantee corporation for services rendered by them in connection with export business will be eligible for weighted deduction under section 35b.8. ..... bank commission relating to the discounting of bills is connected with the early realisation of the price of the goods exported and it does not fall within the admissibility of the clause which disqualifies the ..... so far as salary expenses are concerned, for the purposes of section 35b of the act, the claim has been accepted by the income-tax appellate tribunal to the extent of ..... 18,204 relates to export credit guarantee corporation for their service and will be covered by sub-clause (ii) and hence includible in the computation ..... of income-tax (appeals) followed the order of the special bench of the appellate tribunal, bombay, and since we agree with him in this regard, his decision with reference to section 35b of the act in respect of the items of expenditure disputed before us from both sides is upheld.'5. ..... in this reference under section 256(1) of the income-tax act, 1961, for the assessment year 1976-77, the following question of law has been referred to this court :'whether, on the facts and in the circumstances of the case, the income-tax appellate ..... corporation : [1984]150itr453(all) .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT283(HC)
..... emphasised two points : first, that this court cannot interfere with the decisions of the courts below under section 115 of c.p.c, and, second, that new arguments bringing in the provisions of the industrial disputes act which were not made before the courts below cannot be made at this stage thus making out altogether a new case in the high court he further cited innumerable decisions where the supreme court has ..... is only in cases where the subordinate court has exercised a jurisdiction not vested in it by law, or has failed to exercise a jurisdiction so vested, or has acted in the exercise of its jurisdiction illegally or with material irregularity that the revisional jurisdiction of the high court can be properly invoked. ..... subra-manian reported in : (1977)illj5sc wherein their lordships said that in this particular case the kerala high court did not act correctly in skirting the views expressed by larger benches of the supreme court in the manner in which it has done this ..... , the old executive committee is still operating the bank accounts and out of the 1400 members of the union 1100 of them supported the plaintiff-union's executive ..... this decision is based on rule 4-a of the central civil services (conduct) rules, 1955 to the vital question whether this court can interfere in revision jurisdiction which was so much emphasised in the negative by the opposite-parties. ..... the foreign compensation commission as quoted in (1969) 1 all. ..... 849 of 1984 and 2455 of 1983 (kalidas and anr. .....
Tag this Judgment!Court : Kolkata
Reported in : [1991]190ITR455(Cal)
..... being bonus referred to in the first proviso) or commission is reasonable with reference to- (a) the pay of the employee and the conditions of his service ; (b) the profits of the business or profession for the previous year in question ; and (c) the ..... (1)(ii) any sum paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission ; provided that the deduction in respect of bonus paid to an employee employed in a factory or other establishment to which the provisions of the payment of bonus act, 1965 (21 of 1965), apply shall not exceed the amount of bonus payable under that act : provided further that the amount of the bonus (not ..... this amendment only indicates that the legislature did never intend that the payment of bonus in whatever name it is called in excess of the amount of bonus prescribed under the payment of bonus act, 1965, would not be allowable even if such payment is reasonable and has been made having regard to the commercial and business expediency and to maintain the target of production through sustained industrial peace.19. ..... united bank of india : (1985)iillj398sc . ..... : (1984)illj116sc . .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)1CALLT149(HC),1990(1)CHN81,[1990]68CompCas482(Cal)
..... retired from the service of the company on or about september 1, 1984, but as he did not vacate the flat allotted to him, the said company had filed a complaint before a competent magistrate sometime in 1986 under section 630 of the companies act. ..... was further pointed out that the distinction between the two kinds of offences was between an act or omission which constituted an offence once and for all and an act or omission which continued and, therefore, constituted a fresh offence every time or occasion on which ..... with the registrar under section 159 and section 220, respectively, of the companies act are non-continuing offences and certain bench decisions of this court to that effect ..... the company wants to make out a case under section 630(1)(b) of the companies act which provides that if any officer or employee of a company, having any property of the company in his possession ..... in order to determine whether an offence punishable under section 630 of the companies act is a continuing one or not, it is necessary to bear in mind the distinctive feature of such an offence which has been explained by the supreme court in deokaran's case, : ..... that the offence, if any, was committed and completed on or about september 1, 1984, and, therefore, the learned magistrate had committed an error by taking cognizance of the complaint filed in 1986, because the offence being punishable with fine only, the complaint should have been filed within six months from the date of its commission. .....
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