Array ( [0] => ..... 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 ..... [1] => ..... 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 ..... [2] => ..... , 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, ..... ) Coal Mines Nationalisation Act 1973 Chapter I Preliminary - Sortby Recent - Court Kolkata - Page 6 - Judgments | SooperKanoon Skip to content


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Feb 28 1973 (HC)

Prodyot Kumar Mukherjee and ors. Vs. R. Gersappe Regional Manager, Ban ...

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 .....

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Sep 16 1971 (HC)

Alak Prokash JaIn Vs. Union of India (Uoi) and ors.

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 .....

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Aug 05 1971 (HC)

Kalyanji Mavji and Co. Vs. Commissioner of Income-tax

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, .....

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