Court : Kolkata
Reported in : [1973]87ITR228(Cal)
..... , not sound. apart from the fact of long non-user, there is nothing to show that these assets were dead assets and were lost to the company. the coal mine, the building and the machinery were all there. there is no material, apart from the aspect of long non-user, to suggest that any of the assets had ..... not been or cannot be worked for some reason or other. in the instant case, the assessee must be considered to have been carrying on its businessin coal as owners of various coal mines, including the south samla colliery, although the said colliery was not being actually worked. the concept of carrying on business within the meaning of section 10( ..... 2)(xv) of the income-tax act is a legal concept and may not necessarily be in accord with the popular concept of the expression in which actual operation, .....
Tag this Judgment!Court : Kolkata
Reported in : [1973]43CompCas68(Cal)
..... word ' may ' means ' may ' or it means ' shall' would inevitably depend upon the context in which the said word occurred, and the context of section 12(1) of the mines act (1952) was not in favour of the construction that the word ' may ' should be construed to mean ' shall '. this decision, therefore, is of no assistance to the appellant in this ..... v. union of india, : (1963)illj303sc .. in that case the supreme court considered the question whether the word ' may' read in the context of section 12(1) of the mines act (1952) should be construed to mean ' shall '. it was held that in the context in which the word ' may ' was used in that ..... the central government to constitute a board for a group or class of mines, and that meant that for some groups or classes of mines no board need be constituted. relying on this decision, counsel for the appellant argued that the word ' may' used in section 237(b) of the act left uncontrolled discretion to the central government. but, the supreme court .....
Tag this Judgment!Court : Kolkata
Reported in : 1973CriLJ1361
..... the second party, who are believers in non-violence and were merely exercising their legal rights to carry on a lawful agitation in an office of a nationalised bank whereto they belonged; (d) the dispute is essentially an industrial one arising out of the non-implementation of the terms of a bi-partite agreement between ..... statute, it was ultimately concluded thatthere is conscious and deliberate departure in the act from the natural justice giving prior notice in the case of requisition.on a consideration of the aforesaid decisions, i hold that in view of the nature ..... expressly or by necessary implication.it was further observed at p. 841 thatthe real enquiry therefore in this appeal is whether the west bengal (requisition and acquisition) act, 1948 specifically or by necessary implication excludes the provision of notice as part of natural justice claimed by the appellants.and on an analysis, of the aforesaid .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]47CompCas689(Cal)
..... imaginary and he referred to the affidavit-in-opposition of rajaram sharma in support of his contention. he submitted that the other banks which have been nationalised have been amalgamated with well-established and reputed companies, as for example, central bank of india with tata engineering and locomotive company and bank of india ..... said years have been approved and adopted by the shareholders of the petitioner-bank in its annual meetings.(d) the petitioner-bank by reason of the nationalisation of the banking business has either to diversify its business and change its name to carry on other business or to send itself in voluntary liquidation ..... bank was one of the foremost banking concerns of the eastern region in india and banking business being nationalised with effect from 10th of july, 1969, under the provisions of the banking companies (acquisition and transfer of undertakings) act, 1970, the undertaking of the petitioner-bank became vested in the corresponding new bank, viz., united .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1975Cal303
..... in the state of uttar pradesh. 5. on september 12, 1964, by an agreement in writing between the firm and the society, the firm agreed to supply coal to the society and the society agreed to act as selling agent of the firm in the district of faizabad, inter alia, on certain terms and conditions. in respect of the ..... report as null and void. 2. the applications have been made under the facts and circumstances as hereunder. 3. jaiswal coal company (i shall shortly call 'the firm') is a partnership firm, duly registered under the indian partnership act, 1932. the firm carries on business at gandhi house at no. 16, ganesh chandra avenue, calcutta. 4. fatehganj co ..... coal supplied to faizabad, the society will pay the railway freight, unloading, loading, transport and stacking charges upto the place of stacking. the coal will be sold to the .....
Tag this Judgment!Court : Kolkata
Reported in : 1975CriLJ1249
..... different provisions of the statute should not be analysed piecemeal but taken together and the entire scheme of the act has to be taken into consideration. the different provisions of chapter v relating to arrests without warrant in other jurisdiction and of chapter vi. relating to such ..... coming from outside the local limits of his jurisdiction, he is nonetheless bound by the condition as imposed in the said section.' the new provisions engrafted in act 2 of 1974 have, however, thrown the flood-gates open and made the position distinctly wider.6. to ascertain the real intention of the legislature, the ..... the same also does not apply to the high court. the abovementioned provisions therefore is a marked departure from that contained in section 86 of the old code (act v of 1898). the relevant recommendation of the joint committee in this context are pertinent being a proper interpretation and are as follows : - 'under the present .....
Tag this Judgment!Court : Kolkata
Reported in : [1976]46CompCas619(Cal)
..... illegal nor without jurisdiction.10. mr. mukherjee, appearing on behalf of the respondents, contended that four alternatives in. section 10(a) of the act are not mutually exclusive. the principle as laid down by the different high courts in interpreting three clauses in section 190 of the criminal procedure code should be ..... to comply with any requirement of these regulations shall not invalidate any proceedings unless the commission so directs and, subject to the provisions of the act and these regulations, the commission shall have power to regulate its own procedure.9. so, even without a verification, the enquiry on the basis ..... established the monopolies and restrictive trade practices commission (hereinafter referred to as 'the commission'). the petitioner-company is an undertaking registered under section 26 of the act. it is a dominant undertaking within the meaning thereof having 47% of production, distribution and supply of the total goods produced, distributed and supplied in .....
Tag this Judgment!Court : Kolkata
Reported in : (1977)IILLJ285Cal
..... has also relied on article 902 at page 606 in mayne on damages (13th edition). in this connection mr. chatterjee has also referred to the following decisions:national coal board v. galley 1958 1 all er 91.hartley v. pease and partners ltd. 1975 1 kb 698.moriarty v. regents garage co. 1921 1 kb 423.6 ..... and in any event, they provide the statutory authority with necessarily guide lines. it is the argument of mr. chatterjee that the statutory authority even administratively cannot act arbitrarily and are bound to follow the said guide lines and cannot be permitted to depart from the same arbitrarily and any arbitrary departure from the guide lines ..... (l) (m) para 19.7 which defines 'minor misconduct' inter alia provides-' 19.7 toy the expression minor misconduct' shall be meant any of the following acts and omissions on the part of an employee;(a) absence without leave or overstaying sanctioned leave without sufficient grounds;(b) unpunctual or irregular attendance;(c) neglect of work, .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]39STC246(Cal)
..... that case were very much different from the facts of the instant case before me. further, in the view i have taken of the effect of section 3 of the coal mines (nationalisation) act, 1973, it is not necessary for me to rest my decision on the ratio of the aforesaid decision referred to hereinbefore. in an appropriate case, if section 17 ..... in any court except with the consent of the central government.6. it appears that on 9th july, 1973, there was a notification under section 5 of the coal mines (nationalisation) act, 1973, which was to the following effect:g.s.r. 345(e).-in exercise of the powers conferred by sub-section (1) of section 5 of the ..... carried on by the petitioner. in the aforesaid view of the fact, the ownership in relation to the coal mines has been nationalised or taken by the government, but the effect of section 3 of the coal mines (nationalisation) act, 1973, is not that the ownership of the business as such has been taken over. as a matter of fact, the business of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal17
..... district delegate has, therefore, no authority to dispose of any application in connection with the succession certificate whether it is contested or not. chapter x of the act deals with succession certificate cases. section 388 provides that 'the state government may, by notification in the official gazette, invest any court inferior in grade to ..... the district and by an administrative order he was directed to exercise the function of the district delegate under section 388(1) of the indian succession act, 1925 and to deal with the succession certificate cases arising within alipore munsifi'. it is further seen from civil rules and orders that 2 senior subordinate ..... meaning of section 265 and he was also an officer empowered to exercise the functions of the district judge under section 388(1) of the indian succession act. mr. chakraborty submits that even assuming that the learned subordinate judge had power to deal with the succession certificate cases he did not exercise his jurisdiction .....
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