Court : Kolkata
Reported in : AIR2003Cal249
..... held that since the expressions 'licensor' and 'licensees' used in section 41 of the act as amended in maharashtra has not been defined in the said statute, the court imported the meaning of the aforesaid words from section 5(4a) of the bombay rent act.10. ..... jurisdiction and of which the annual value at a rack-rent does not exceed two thousand rupees, as the tenant, or by permission, of another person, or of some person through whom such other person claims, and such tenancy or permission has determined or been withdrawn, and such tenant or occupier or any person holding under or by assignment from him (hereinafter called the occupant) refuses to deliver up such property in compliance with a request made to him in this behalf by such other ..... (2) nothing contained in sub-section (1) shall apply to suits or proceedings for the recovery of possession of any immovable property, or of licence fee or charges or rent thereof, to which the provisions of the bombay rents, hotel and lodging house rates control act, 1947, the bombay government premises (eviction) act, 1955, the bombay municipal corporation act, the bombay housing board act, 1948 or any other law for the time being ..... the view expressed by the learned chief judge, small causes court, calcutta relying on the aforesaid judgment of the bombay high court reported in : air2001bom470 is not correct as the said judgment of the bombay high court is based on maharashtra amendment of the said section 41 which admittedly does not include .....
Tag this Judgment!Court : Kolkata
Reported in : [1985]151ITR804(Cal)
..... (e) television is a public utility service and a private person who holds a television set for his own personal use does not carry on any trade or business with such a set nor does he derive any monetary benefit from such set, he being the ultimate consumer of the programme which is derived through the set and, as such, the act is beyond the taxing power of the state legislature. 7. mr. r. n. ..... obviously encouraged by the judgment of the bombay high court, the west bengal legislature enacted the act which is almost pari materia with the maharashtra act except for the omission of the word 'luxury' from the title of the act.11. ..... if, as in other countries, such as, the united kingdom and the united states of america, television sets are installed in class rooms of schools, including those meant for the poorer or weaker sections of the society, the school children will have the advantage of much better educational facilities. ..... what these restrictions denote may raise a larger issue, but in the present case we will confine our decision to that aspect of the matter which arises from the provisions of the act under scrutiny. ..... of the programme, which comprises news and views, cannot be termed as 'entertainment' and as such it is outside the purview of the said entry. ..... in view of this conclusion, it is unnecessary for me to enter into the other points urged in support or in challenge in this rule nor is it necessary to refer to the other decisions which have been cited. .....
Tag this Judgment!Court : Kolkata
Reported in : [1970]76ITR603(Cal)
..... that as agricultural income was outside the scope of section 10 of the income-tax act any income which was attributable to profits arising out of the; agricultural operations could not be allowed as deduction while computing the income, profits and gains under section 10 of the indian income-tax act, 1922. ..... there the supreme court had held that where an assessee had paid interest on monies borrowed from its various depositors, it had to be allowed in its entirety under section 10(2)(iii) of the indian income-tax act, 1922, and there was no warrant for disallowing a proportionate part of the interest referable to monies borrowed for the purchase of ..... , october, 1954, provides that the managing agents would be entitled to receive by way of remuneration for their services commission at 10% of the net annual profits of the company as defined under section 87(c) of the indian companies act, 1913, provided that such commission shall be subject to a minimum payment of rs. ..... drew our attention to a decision of the bombay high court in the case of commissioner ..... agricultural farm for growing its sugar which was used as raw materials for production of sugar in ..... maharashtra ..... 512 and in view of the terms and conditions of the managing agency agreement before us in the instant case, we are of the opinion that the tribunal was not right in coming to its ..... in that view of the matter, the question referred to this court must be answered in the negative ..... in view of the decision of the supreme court in the .....
Tag this Judgment!Court : Kolkata
Reported in : 1994(48)ECC177,1995LC268(Calcutta)
..... any person is arrested' occurring in the first limb of section 167(1) of the code takes within its ambit 'every person arrested' under section 35 of the fera or section 104 of the customs act also as the case may be and the 'person arrested' can be detained by the magistrate in exercise of his power under section ..... for us to impute the motive of preparing the groundwork of false cases for securing conviction of innocent persons, to the officers of the state duly engaged in performing their duty of prevention and detection of economic crimes and recovering misappropriated money justly belonging to the public....in view of the aforesaid observation of the supreme court, it should not be taken that only because a ..... recorded in 'a judicial proceeding' so as to make use of them as the basis for fastening the makers of those statements with the criminality of the offences under sections 193 and/or 228 of the indian penal code on the ground that the deponents of those statements have retracted from their earlier statements in a subsequent proceeding which is deemed to be 'a judicial proceeding'.in my view, this observation of the supreme court was given in ..... in the bombay high court decision is correct, even then, i am convinced that at this stage the law enunciated in that decision cannot be applied in the present case as in the present case, notice for interrogation under section 40 of ..... maharashtra ..... arising out of the case started against the writ petitioner for alleged violation of section ..... etc .....
Tag this Judgment!Court : Kolkata
Reported in : [1972]83ITR456(Cal)
..... it is possible that there was a lacuna in this respect and that view is supported by the fact that under the recent income-tax act, 1961, special provision has been introduced by the proviso to section 256(2) saying ' provided that the appellate tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented ..... the commissioner of income-tax filed a reference application on 24th december, 1968, on the following question of law and in that application the date of service of the relevant order of the tribunal under section 33(4) of the income-tax act was shown as 26th october, 1968 :' whether, on the facts and the circumstances of the case and on a proper construction of the deed of lease dated september 6, 1943, the tribunal was ..... bombay high court expressed the view that where any special law prescribed for any application a period of limitation, sections 4 to 21 of the indian limitation act, 1963, should apply to the extent to which they were not expressly excluded by such special law and that the provisions in section 5 of the limitation act, 1963, were applicable to an application for reference made under section 23 of the bombay sales tax act ..... had no occasion to discuss the expression 'the court' of section 5 of the limitation act, but were only dealing within section 12 of the limitation act which did not and does not use the word 'the court'. ..... maharashtra .....
Tag this Judgment!Court : Kolkata
Reported in : 1984(3)ECC46,1985LC29(Calcutta)
..... section 3 of the cofeposa empowers the central government to make an order directing detention of a person in respect of whom the central government is satisfied that with a view to preventing him from acting in any manner specified in the section ..... of injunction do issue restraining the respondents, each one of them by themselves and/or by their servants and/or subordinates and/or agents and/or assigns from giving any effect or further effect to and/or taking any step or further steps pursuant to and/or acting or further acting or continuing to act on the basis of the purported order of detention, if any already issued or to be issued under the provisions of the cofeposa against the petitioner in connection with the alleged incident on 23rd november, 1982 ..... 15 and the paragraphs that followed the said paragraph made out a case that anticipated detention order under the conservation of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to as the said act) when made with reference to the goods seized as referred to in the summons dated 23rd november, 1982, would be bad in law ..... any order of detention nor anything concrete before the court on the basis whereof the petitioner can reasonably complain that any of his fundamental rights is likely to be infringed, the limited issue which arises for our consideration is as to whether the writ petitioner makes out any ..... 1964]6scr261 and the decision of the bombay high court in the case of ..... maharashtra .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(4)CHN248
..... 1621 of 2002 that the aforesaid judgment of bombay high court is not at all applicable in the state of west bengal and the learned chief judge, small causes court at calcutta had and still has jurisdiction to entertain the application filed under section 41 of the presidency small cause courts act in respect of the person occupying the premises on the basis of permission.4. ..... the learned chief judge ultimately, held that the suit by licensor against a gratuitous licensee is not.....before the presidency small cause court under section 41 of the presidency small cause courts act and relying on the decision of the division bench of the judgment reported in : air2001bom470 observed that the suit should have been filed before the city civil court or in the high court depending on valuation. ..... chief judge accordingly, came to the specific finding on the merits of the case that the plaintiff has failed to establish his case regarding induction of the defendant as a licensee in the suit premises and refused to grant any relief to the plaintiff for recovery of khas possession of the suit premises by evicting the defendant therefrom.9. ..... the learned chief judge also recorded in his aforesaid judgment that from the evidence of the defendant it would appear that the said defendant has been residing in the suit premises alongwith his wife and children for more than 35 years and the learned chief judge ..... 'licensor' and 'licensee' as contained in the maharashtra amendment. .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(2)CHN671
..... state of maharashtra, 2002(1) crimes 374 took a view which is indicated in paragraph 15 reproduced below :'from the aforesaid decisions of the apex court as well as of the full bench of the bombay high court, it appears to us that in all these cases an attempt has been made to distinguish the law laid down by the supreme court in baldev singh's case by holding that if search/seizure etc. ..... however, if the empowered officer, without any prior information as contemplated by section 42 of the act makes a search or causes arrest of person during the normal course of investigation into an offence or suspected offence and on completion of that search, a contraband under the n.d.p.s. ..... in this connection the learned counsel also placed reliance of the provision of section 35 of the act in support of the contention that possession of narcotic drugs with both the accused persons having been proved, no evidence has been adduced on behalf of the accused persons to prove that they had no knowledge or culpable mental state with respect to the articles recovered. ..... since the prosecution could not prove the case beyond any reasonable doubt, the question of shifting of the onus does not arise under section 35. .....
Tag this Judgment!Court : Kolkata
Reported in : [1994]209ITR412(Cal)
..... . bagchi, the learned advocate appearing for the petitioner-society, in the first place, raised the issue that it was not open to the appropriate authority to shift from its earlier finding that there could not be any valid transfer by way of lease as per the draft lease deed and that the title of the petitioner-society to the property was highly questionable and that the transfer itself was non est and ..... . bagchi, the interim order of this court cannot be treated as an order of remand, because the appropriate authority refrained from passing any order either under section 269ud or 269ul(3) of the act and merely 'filed' the statement in form no ..... .' he further referred to the decision of the bombay high court in maharashtra state road transport corporation v ..... . when the supreme court held that in the former case the computation of capital gains breaks down and the charge of capital gains tax shall fail, a similar view is to be taken that compensation payable not being computable, there cannot be an order of pre-emptive purchase by the central government ..... . this right of choice of the person to be the lessee for completion of the project is not a matter capable of monetary valuation or reducible to monetary compensation ..... ., 'therefore, the question of acting upon it does not arise, the said statement in form no ..... . it will help to construct big and costly complex with temples, lecture halls, its maintenance etc .....
Tag this Judgment!Court : Kolkata
Reported in : 95CWN462,(1993)IIILLJ774Cal
..... section 2(9) reads as follows: (9) 'employee' means any person employed for wages in or in connection with the work of factory or establishment to which this act applies and (i) who is directly employed by the principal employer on any work of, or incidental or preliminary to or connected with the work of, the factory or establishment whether such work is done by the employees in the factory or establishment or elsewhere; or (ii) who is employed by or through an immediate employer on premises of the factory or ..... is a bench decision of delhi high court where it has observed that the word 'remuneration' as used in the first part of the definition of wages under the said act is very significant and it shows that the payments are made by the employer to the employee for some ..... regional director, maharashtra, reported in 1974 ..... the bombay high court has held that when the definition refers to all 'remuneration' there is no difference on principle to exclude from it the remuneration paid for additional period of ..... this was the view by the learned single judge relying on the decision of the andhra pradesh high court in hyderabad allwyn metal works (supra), the decision of delhi high court, in the case of birla cotton spinning & ..... have formed part of wages, then the definition clause should have specifically excluded the re-muneration for overtime work as has been done in case of travelling allowance, gratuity payable on discharge, any sum paid to the person for special expenses, etc. 22. .....
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