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Judgment Search Results Home > Cases Phrase: bengal alluvial land settlement act 1858 Page 86 of about 954 results (0.136 seconds)

Jun 09 1879 (PC)

Bukronath Singh Vs. the Government of India and

Court : Kolkata

Reported in : (1880)ILR5Cal389

..... :first, that, being expressly granted for purposes of police, at a low assessment, which has been allowed for in adjusting the revenue payable by the landholders to government, at the formation of the permanent settlement, the land is not liable to resumption, nor the assessment to be raised beyond the established rate at the discretion of the landholders; secondly, that, although the grant is not expressly hereditary, and the ghatwal is ..... removeable from his office, and the lands attached to it, for misconduct, it is the general usage on the death of a ghatwal, who has faithfully executed the trust committed to him, to appoint his son, if competent, or some other fit person in ..... the decree being against beer singh, and beer singh having died before execution had fully issued, section 210, act viii of 1859 authorized an application to execute against his legal representative, and such execution would be permitted ..... in all the billy districts on the western frontier of bengal, and appear, for the most part, to have originated in assignment of lands for the protection of the ghats and villages near the ..... bengal ..... bengal ..... special provisions for the birbhum ghatwals and left those to the south unprovided for, shows that they intended to leave the latter to be governed by the general law of bengal. .....

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Aug 14 1928 (PC)

Harendra Kumar Rai Choudhuri and ors. Vs. Secy. of State and ors.

Court : Kolkata

Reported in : AIR1928Cal808

..... lands have accreted to the zemindari, and diarah proceedings were taken by the government for the purpose of the resumption and settlement of the accreted lands, and the assessment thereof with revenue under regulation 7 of 1822 and 1 of 1825, act 31 of 1858, act ..... the third contention of the defendant is that, notwithstanding the refusal of the plaintiffs to become tenants under the government, after the zemindars had declined to take settlement of the lands that had accreted to their zemindari, the government was entitled to treat the plaintiffs as tenants under government and to claim rents and cesses from the plaintiffs in ..... no doubt, in the circumstances the plaintiffs under the law were entitled to claim these accreted lands as appertaining to their patni tenure, but to contend that the government could compel them to take settlement of the accreted lands even against their will is to advance a proposition opposed to good sense and justice, and for which, ..... now it is to be observed that in section 37 the legislature, when limiting the common law right of the subject to seek relief in a court of law, refers to 'a certificate duly filed under this act,' and in my opinion, it is a condition precedent to the issue of a valid certificate that the 'public demand' should be due and payable by the certificate debtor, and if at the time when the certificate is ..... provisions of the bengal land revenue sales act (11 of 1859) is applicable to the public demands recovery act : see janakdhari .....

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Nov 18 2014 (HC)

N.Meenakshi Vs. 1.The Tahsildar, Srivaikundam Taluk,

Court : Chennai

..... thoothukudi district and four others, in paragraph 8, while setting aside the impugned order, this court remitted the matter to the 1st respondent for making a decision in accordance with section 10 of tamil nadu patta passbook act, after due notice to the objectors, if any, and further directed that the said exercise to be carried out within a period of eight weeks from the date of receipt of a copy of that order ..... even though this court specifically directed him to make decision in accordance with section 10 of patta pass book act, due to the aforesaid action, he could not comply with the orders of this court, within the ..... court had specifically directed him to make decision in accordance with section 10 of patta pass book act, due to aforesaid reasons, he could not comply with the order within the time stipulated by ..... , the parties acknowledged the right, title and interest of her husband over an extent of 80 cents in survey no.1a1a1a and the settlement deed was executed by her husband in her favour. ..... joint holders of the land in s.no.45/1a1a1a of korkai village of srivaikundam taluk had compromised themselves and the same was recorded in o.s.no.63/2008, on the file of the learned subordinate judge, thoothukudi and a decree was passed regarding the compromise on 05.09.2008, based on the compromise, the said meenakshi was given 80 cents out of 2.82 acres of the land in the aforesaid ..... this court to the decision of the hon'ble supreme court in all bengal excise licensees association v. .....

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Sep 30 2005 (TRI)

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2005)97TTJ(Ahd.)985

..... time and applicable to the year under consideration provides that where the capital asset is an asset forming part of the block of assets in respect of which depreciation has been allowed under this act or under the indian it act, 1922, the provisions of sections 48 and 49 shall be subject to the following modification : "(1) where the full value of the consideration received or accruing as a result of the transfer ..... there was no transfer of capital asset; that the gain could not be assessed as speculative profit as foreign exchange is not a commodity as understood in the sense as a commodity as mentioned in section 43(5) of the act.6.2 the cit referred to the printed balance sheet for the year ended march, 1993, and for the earlier period ended on may, 1992, demonstrating that profit and loss arising out of cancellation of forward ..... departmental representative, the question was whether forest land covered by trees of spontaneous growth could be held to be "agricultural lands" within the meaning of section 5 of the estate duty act and in that connection their lordships of the supreme court held that the burden of establishing the exemption from estate duty on the ground that the lands are agricultural lands lies upon the accountable person claiming the exemption ..... another financial instrument that is in substance a forward exchange contract, to establish the amount of the reporting currency required or available at the settlement date of a transaction. ..... is a currency of settlement. .....

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Sep 30 2005 (TRI)

Essar Steel Ltd. Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2005)97ITD125(Ahd.)

..... depreciable assets as appearing in the books of the subsidiary companies has been directed to be adopted as the basis for working out the short-term capital gain under section 60 of the act.he also observed that although the sale was to subsidiary companies, the exemption under section 47(iv) would not be available in view of the fact that the assessee had disinvested its holdings in ..... , as there was no transfer of capital asset; that the gain could not be assessed as speculative profit as foreign exchange is not a commodity as understood in the sense as a commodity as mentioned in section 43(6) of the act.the cit referred to the printed balance sheet for the year ended march, 1993, and for the earlier period ended on may, 1992, demonstrating that profit and' loss arising out of cancellation of forward ..... learned departmental representative, the question was whether forest land covered by trees of spontaneous growth could be held to be "agricultural land" within the meaning of section 5 of the estate duty act and in that connection their, lordships of, the supreme court held that the burden of establishing the exemption from estate duty on the ground that the lands are agricultural lands hes upon the accountable person claiming the exemption. ..... , or another financial instrument that is in substance a forward exchange contract, to establish the amount of the reporting currency required or available at the settlement date of a transaction. ..... commodity and is a currency' of settlement. .....

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Nov 17 1984 (HC)

Smt. Purabi Guha Vs. Income-tax Officer.

Court : Kolkata

Reported in : [1986]17ITD164(Cal)

..... therefore, once a settlement was arrived at the loan was renewed for rs. ..... the counsel urged that the commissioner misunderstood this fact that on the default of the assessee the corporation filed the suit and that the promissory note was granted by the assessee on mutual settlement on 7-6-1972. ..... on those facts shri ray urged that the assessee was correctly allowed deduction for interest which was payable to the west bengal industrial development corpn. ..... the loan arrangement was negotiated by the assessee with the west bengal industrial development corpn. ..... shri ray, the learned counsel for the assessee, filed paper book which included a brief history, agreement with the west bengal industrial development corpn. ..... the assessee made an arrangement with west bengal industrial development corpn. ..... this is also an erroneous act of the assessee and, therefore, the commissioner was justified in taking action under section 263.7. ..... the assessee before the commissioner urged that the deduction allowed for interest by the ito under section 24(1) (iv) of the act was fair. ..... the assessee is in appeal against the order passed by the commissioner under section 263 of the income-tax act, 1961 (the act). .....

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Jan 31 1997 (TRI)

Express Newspapers Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

..... counsel for the assessee further submits that the two cold storages filed settlement applications before the settlement commission and the settlement commission was pleased to admit the applications under s.245d(1) of the it act by its order dt. ..... of accounts, the non-production of which was according to the department, fatal to the claim is lying with the department for the past almost 8 years, during which the proceedings before the settlement commission was in progress.nothing has been done with the books of accounts. ..... these facts and materials were before the settlement commission, when in may, 1990, it passed an order allowing the settlement application filed by the assessee to be ..... business of sale and purchase of potatoes depicted a rosy picture, an understanding was reached between the assessee and shri gopal agarwal for carrying on the business of potatoes wherein shri gopal agarwal would act as the agent of the assessee in the business for which shri gopal agarwal was paid a sales commission of rs. ..... the fact that gopal agarwal approached the settlement commission and filed a petition is also established and the withdrawal of petition on doubtful and debatable submissions is also a ..... hence, it was submitted that the order of the settlement commission does not have any relevance nor does it advance the case ..... gopal agarwal was a man of questionable character and had cheated union bank of india, other financial institutions and the government of west bengal by claiming subsidy. .....

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Jul 31 2019 (HC)

M/S. Kanhaiyalal Dudheria Vs. The Joint Commissioner of Income Tax

Court : Karnataka Dharwad

..... week of october, 2009, which claimed more than 226 human lives and loss of nearly 8000 head of cattle, flattened about 5.41 lakhs houses and destroyed standing crops in about 25 lakh hectares of land huge destruction of infrastructure, government of karnataka which was facing an undaunted task of rehabilitating the persons who were in destitute and to restore the normalcy for nearly about 7.2 lakh people and to build ..... agreed to construct houses to rehabilitate the flood victims at the earliest possible time and for undertaking the said task, the appropriate government provided the assessee the land free from encumbrances, upon which the construction of houses came to be commenced, executed and handed over within the time limit agreed to under the mou. ..... limited reported in (2014)360 itr174kar) while examining the claim of the assessee to treat the expenditure incurred by it for installing the traffic signals as business expenditure under section 37(1) of the act, had held for purpose of business used in section 37(1) of the act should not be limited to meaning of earning profit alone and it includes providing facility to its employees also for the efficient working . ..... limited reported in (1966)62 itr638(sc) it came to be held that mere liability to satisfy an obligation by an assessee is undoubtedly not expenditure, it is only when assessee satisfies the obligation by delivery of cash or property or by settlement of accounts that there is expenditure. 17 16. ..... (1858) an expense .....

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Nov 10 2022 (SC)

Registrar Of Assurances Vs. Asl Vyapar Private Ltd.

Court : Supreme Court of India

..... undervalued how to be dealt with (1) where the registering officer appointed under the registration act, 1908 (16 of 1908), has while registering any instrument of conveyance, exchange, gift, partition or settlement, reason to believe that the market value of the property which is the subject matter of such instrument has not been truly set forth in the instrument, he may, notwithstanding the contrary provisions in section ..... the three judges bench held on the conspectus of the aforesaid arguments that section 47a of the act as applicable to west bengal read with rule 3 of the west bengal stamp (prevention of undervaluation of instruments) rules, 2001 (hereinafter referred to as the rules ) is not applicable to an instrument executed by a receiver pursuant to an order of sale passed by a civil ..... in the partition matter, there were 98 tenants on the land and the total monthly rent was rs.8,000 for the entire land and 80 vendors were occupying the land for hawking business during daytime and, thus, the consideration of rs.78,69, ..... of assurances issued a notice under section 47a (2) of the indian stamp act, 1899 ( the act ) intimating that the market value of the land was assessed by the registering officer at rs. ..... context of the two scenarios before us in respect of the two cases, the telling aspect in a partition case was the existence of 98 tenants on a land at a monthly rent of rs.8,000 for the entire land and 80 vendors occupying the land for hawking business during day time. .....

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Oct 13 1987 (TRI)

Rolls Royce India Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)25ITD136(Delhi)

..... not and shall not represent itself to be the agent of rolls-royce nor shall it enter into or purport to enter into any commitments or negotiations of whatsoever nature on behalf of rolls-royce in the territory or elsewhere or do any act or thing which might result in any persons believing that rr india has authority to contract on behalf of rolls-royce.3.6 clause 5 spelled out the service fee and, as such, deserves to be extracted in full as below : rolls- ..... and carriages, cabs, omnibuses, wagons, carts, cycles, ships, boats and other marine vessels, aeroplanes, airships and all other land, sea, or air carriages and conveyances, in whatsoever manner and by whatsoever powers the same may be propelled or driven and to buy, sell, let out on hire, or act as factor or agent for the purchase or sale of, or otherwise deal in aero-engines, motor cars and motor vehicles and boats ..... it was to be noted that the settlement was to be made by making advance payments as well as reimbursement of the expenditure incurred.to clarify and remove any doubt in respect of remuneration of the appellant company a memorandum agreement was made on 20-5-1980 which provided as under ..... in that case, the government of bengal, in terms of an agreement with the assessee, agreed to pay every month to the association the administrative expenses, incurred in the previous month including establishment charges, office advertising, ..... of the supreme court in the case of bengal textiles association (supra).20. ..... bengal .....

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