Judgment Search Results Home > Cases Phrase: bayaluseeme development board act 1994 Court: kolkata Page 5 of about 590 results (0.065 seconds)

Sicpa India Pvt. Ltd. Vs. Union of India

Court : Kolkata

..... chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating demanded or the penalty levied: authority the duty provided that where in ..... on permanent transfer of iprs.9.3 in case a transfer or use of an ipr attracts cess under section 3 of the research and development cess act, 1986, the cess amount so paid would be deductible from the total service tax payable (refer notification no.17/2004-s.t. ..... to various provisions of chapter v of the finance act, 1994 and chapter va of the finance act, 2003 which deal with service tax. ..... the petitioner also filed an application under section 35f of the central excise act, 1944 as applicable to service tax under section 83 of chapter v of the finance act, 1994 for stay of operation of the commissioner s order and for waiver of the pre-deposit of service tax amounting to rs.1,94,44,470/- as ..... (15) under chapter v of the finance act, 1994, taxable service means service provided or to be provided to any person by the holder of ..... to manufacture of security printing inks is not registered in india and the same, therefore, prima facie will not be covered under section 65 (105) (zzr) of chapter v of the finance act, 1994. ..... under section 78 of the finance act, 1994. ..... excise reported in 1994 (69) elt193(cal .....

Anjan Chakraborty Vs. The State of West Bengal and Ors.

Court : Kolkata

..... the petitioner has assailed an order dated june 20, 2005 passed by the joint secretary, urban development department, government of west bengal negating the claim of the petitioner to be substituted in place and stead of a deceased allottee in respect of an immovable property lying and situate at salt lake. ..... subsequent thereto by a memo dated july 23, 2001 the joint secretary, urban development department directed hemanta kumar ghosh to deposit the fees for mutation. ..... in the context of disqualification of membership under the provisions of goa panchayat raj act, 1994 the supreme court in zelia m. ..... the wide definition of property given in the general clauses act, 1897 allows benefits in relation to an immovable property to be considered as a property. ..... movable property has been defined in section 2(36) of the general clauses act, 1897 to mean property of every description, except in movable property. ..... immovable property has been defined in section 2(26) of the act of 1897 to include land, benefits to arise out of land and things attached to earth or permanently fastened to anything attached to the earth. ..... the petitioner has not succeeded to the rights of a co-allottee in view of the provisions of the indian succession act, 1925 particularly in view of section 2(h) thereto. ..... section 2(h) of the indian succession act, 1925 defines a will to mean the legal declaration of the intention of a testator with respect to his property which he desires to be carried into effect after his death. .....

Sm. Sushila Debi and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : (1989)2CALLT259(HC)

..... to say that acquisition implies the transfer and vesting of title in the government is to overlook the real nature of the power of the state as a sovereign acting through its legislature and executive organs to appropriate the property of a sub-jest without his consent.when the state chooses to exercise such power, if 'creates' title in itself rather than ..... mukherjee then submits that the law commission in its report on land acquisition (1958) after referring to several state acts including west bengal act ii of 1948 in appendix v has remarked-'we are of the view that the power of requisitioning property of a private owner can be ..... for arriving at a proper decision as to whether the order of requisition passed under the west bengal land (requisition and acquisition) act, 1948 is valid or not, in view of the pleadings adduced by the parties in the instant case, this court has ..... the cmda act of 1972 that it is entrusted with the long term development of calcutta ..... one of the important conditions for acquisition of land for a company under the land acquisition act 1894 is provided in rule 4 of the land acquisition (companies) rules 1963, which provides that whenever a company makes an application to the government for acquisition of any land, the government must be satisfied ..... it is stated that the said act ii of 1948 has been extended for a period of 5 years till march 3, 1994 by the west bengal land (requisition and acquisition) (amendment) act, 1989 published in the calcutta gazette .....

Hilton Industrial and Engineering Vs. Commissioner of Customs, Kolkata

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2002)(149)ELT441Tri(Kol.)kata

..... hiecl in violation of prohibitions of section 11 of the customs act, 1962 read with section 3(3) of the foreign trade (development & regulation) act, 1992 read with rules 11 and 14 of the foreign trade (regulation) rules, 1993 and section 67 of the ..... 667, if the offender changes his mind and does not proceed further in its progress and the penultimate acts are harmless and there is no further progress of continuation of intend than it is only 'preparation' and it has not to be understood as 'attempt' and the steps would be dependent on the particular facts a the ..... " (i) "show cause notice issued under section 124 in this case is valid under the provisions of the customs act, 1962; (ii) the goods attempted to be exported by 7 (seven) shipping bills are misdeclared and are, therefore, deemed to be prohibited ..... esajee tayabally kapasy, hon'ble supreme court has considered the provisions of sections 50 & 51 of the customs act, 1962 and determined that even if assessment orders of loading under section 51 had been passed, but if goods were not to be loaded and the vessel did not get 'entry outwards', the export had ..... it will be only when one can come to a conclusion that there is an intention to commit an offence and some acts have ben done in pursuance thereof which would necessarily have to be done towards such commission and be proximate to it with ..... in 1994 (4) rlt 1(sc), the hon'ble supreme court read the word 'movement' in place of 'sale' in the findings arrived at in the case of .....

Asit Pattanayak Vs. Oriental Insurance Co. Ltd. and ors.

Court : Kolkata

Reported in : 2008ACJ1514,AIR2007Cal143

..... regard to those principle of statutory interpretations, this court is not finding any ambiguity in the section 147(1)(b)(i) relating to the substituted words by amendment act 54 of 1994 and as such the interpretation of the said statute either for ironing out the creases and for making it appropriate as per legislature wisdom, have no ..... thereafter to realize it from the owner was passed, could be considered by this court as if the statutory effect of section 147 so far as its substitution under act 54 of 1994 got its effect from the date of judgment of baljit kaur air 2004 sc 1340 (supra) that is with effect from 6th january, 2004. ..... of this case it appears that the accident happened at post amendment stage of motor vehicles act, namely, after 14th november, 1994 when already section 147(l)(b)(i) relating to the word 'injury to any person' as was earlier appearing in the pre-amended motor vehicles act got substituted by the word 'injury to any person including owner of the goods or ..... proceeding and all intricacies of the civil procedure code as applicable either in a civil proceeding and/or all financies of proving a material fact in terms of the evidence act as applicable in a criminal proceeding need not be followed, it appears before this court that there are material evidence on the part of the claimant to this effect that he ..... and such disapproval also have been noticed by our apex court and applied thereof with approval in the case punjab land and development corporation v. .....

Headway Lithographic Co. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(88)ECC17

..... the different types of paper on which the appellant carried out printing were the manufacture of other persons and the paper/paper board were either supplied to the appellant by the persons who placed the printing order on him or the paper was purchased from the market by the ..... , wherein, after considering the advice of director general of technical development that paper subjected to further operations after manufacture i.e processing, printing, coating, laminating, metallizing, creasing, folding, cutting etc ..... for convenience or discussions: "48.23 other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres".duty of excise being on the act of manufacture of goods, essentially the dispute is whether the printing carried out by the appellant, leads to the manufacture of "other paper or paper board cut of size" as held by the commissioner. ..... nor does cutting to size of the printed papers or boards.that printing does not attract duty of excise remains settled by the decision of the apex court in the case of paper products ..... martin industries, however, it is found, from the records, that board had issued another clarification vide circular no. ..... the decision reads as under: "the question is whether there is an act of manufacture when a job worker prints a name on a film which is then utilized for the purposes of ..... lakhs for the period august 1994 to march 1999. .....

Skipper Limited Vs. Akash Bansal and Ors.

Court : Kolkata

..... the aforementioned excerpts from kerly s law of trade marks and trade names, it can be said that not merely it is recognised in india but in other jurisdictions also including england/u.k (provisions of the uk trade marks act, 1994 are analogous to the indian trade marks act, 1999) that the registration is no defence to a passing off action and nor the trade marks act, 1999 affords any bar to a passing off action. ..... the exclusive right to the use of the trade mark in relation to the goods or services in respect of which the trade mark is registered and could be a possible defence in an action under section 29(5) of the present act but before giving the benefit of the said section the court must be sure that the defendant had adopted the offending mark bona fide and honestly. ..... use of one s name is not available to the defendant in an action for passing off, it is submitted that the said argument is misconceived as section 29(5) has been brought in within the ambit of infringement under the trademarks act, 1999 and in such scenario, the plaintiff cannot succeed in an action of passing off if the defendant is statutorily protected to use his own name under section 35 of the said ..... subject to possibly one qualification, nothing in the trade marks act, 1994 affects a trader s right against another in an action ..... the disclosure of certain purported highlighted brochures by the respondents only recent development and nonetheless would show the petitioner user the mark bansal with regard .....

Commissioner of Central Excise, Vs. M/S North Eastern Tobacco Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2001)(137)ELT1377Tri(Kol.)kata

..... revenue, has mentioned that, by moving miscellaneous application,they have brought on record two review order passed by the commissioner, central excise under section 35e of the central excise act reviewing both the orders dt.17-1-2000 and 10-2-2000 passed by the assistant commissioner and applications have been filed before the commissioner (appeals) for setting aside both the orders. ..... 1975; that an industrial undertaking is eligible to run one or more than one units; that in any case unlike other notifications issued under section 5a of the central excise act, there is no condition precedent in notification no.32/99-ce about the unit being registered/licenced under i(dr) act; that the validity or otherwise of an industrial licence is not a condition for grant of exemption and, therefore, the refusal to grant the exemption under the notification on ..... ltd (netco) obtained and industrial licence under the industrial (development & regulation) act, 1951 in 1975 for setting up a cigarette manufacturing industry; that the industry was set up by the respondents in 1985 and was closed down in the year 1993-94; that pursuant to prime ..... senior counsel submitted that conditions (i) & (iii) are similar to the conditions (a) and (c) of section 7 of the i(dr) act; that it is an accepted principle of law that without satisfying the condition of the exemption notification a person is not entitled ..... assistant collector 1994(69) elt 625 wherein it was held that unless all the condition are .....

Sesa International Ltd. and Anr. Vs. Director General of Foreign Trade ...

Court : Kolkata

..... 5 of the foreign trade (development regulation) act, 1992 (in short the act ) and the procedure framed for the purpose of implementing the policy and contained in the handbook of procedure (in short the procedure ).brief background of the case:- (2) duty free import authorization (dfia) is one of the ..... effectiveness of the device depends not upon considerations of morality but on the operation of the income tax act legislative injunction in taxing statutes may not, except on peril of penalty, be violated, but it may lawfully ..... notice was issued nor any opportunity of hearing was given before issuance of such orders.the order of review dated 12 december, 204 was passed without jurisdiction inasmuch as neither the foreign trade act nor the rules and regulations framed thereunder nor the policy provided for review. ..... ].2 scr625as also the observations in administrative law by h.w.r.wade, 5th edition, pages 310-311 that the act in violation of the principles of natural justice or a quasi-judicial act in violation of the principles of natural justice is void or of no value. ..... the hon ble apex court held that any act done in the teeth of the order of status quo was ..... there is no provision of review under the 1992 act or in the rules and regulations framed thereunder or in ..... -kalyan kumar kisku, (1994) 2 scc266 in that case a sub-lease was granted in violation of an order of status quo passed by the ..... 5 of the foreign trade act is to boost exports so as to enhance foreign exchange earnings for .....

Commissioner of Income-tax Vs. East India Hotels Ltd.

Court : Kolkata

Reported in : 1994(48)ECC22,[1994]209ITR854(Cal)

..... he rejected the contention of the assessee that grant of depreciation allowance should not be linked up with the grant of development rebate under section 33 of the act and that the approval of the central board remains effective for the purpose of extra depreciation allowance despite the withdrawal of development rebate. ..... if extra depreciation is not to be allowed with the withdrawal of development rebate, the question of granting approval for the purpose of section 33(1)(b)(b)(ii) of the act would not have been necessary and the central government would not have taken pains in 1984 to specify which authority is to grant the approval. ..... it is also a fact that despite the withdrawal of development rebate, the appropriate authority of the central government has granted approval under section 33 of the act in respect of the assessee's hotels in the years 1987 and 1988 as well. ..... now, with the withdrawal of the development rebate, the power under section 33(5) of the act is exercised by the central government only for the limited purpose of withdrawing the development rebate covered by the notification.8. ..... as the facts and the question were identical, the tribunal followed its said decision on this point and observed that the grant of extra depreciation allowance was not dependent upon the grant of development rebate despite the withdrawal of development rebate by notification dated may 28, 1971, issued under section 33(5) of the act. .....