Court : Kolkata
Reported in : 2008(1)CHN298
..... because no prima facie case was found out. it vas held by the high court of punjab & haryana that the mere presence of non-permitted red oil soluble coal tardye, the percentage of which has not been given in the report of the public analyst would not make the spices as 'noxious'. these decisions are based on ..... has almost disappeared with regard to all classes of statutes, so that all statutes, whether penal or not, are now construed by substantially the same rules. 'all modern acts are framed with regard to equitable as well as legal principles.' a hundred years ago, said the court in lyons' case, statutes were required to be perfectly precise, ..... of a criminal law does not fall within the said prohibition'. in bashcer alias n.p. basheer v. state of kerala : 2004crilj1418 , their lordships observed, 'if the act had contained any provisions to the detriment of the accused, then undoubtedly, it would have been hit by the rule against post facto legislation contained in article 20(1). .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)86ITD135(Kol.)
..... a person can hold the land and another person can be owner of the building or superstructure constructed thereon. this is fully recognized under the it act. section 32 of the it act provides for depreciation on buildings, etc. while considering the question whether building includes the land, it was held that from its very nature, ..... any conclusion. surprisingly, at the time of hearing nothing about the adjudication by the enforcement directorate has been said by either party. since, foreign exchange regulation act, 1973 is rib more in force and even its sunset period of two years is over on 31st may, .2002, this matter would have definitely ..... year based on allegations on altogether different aspects contained in show-cause notices issued by the authorities under the provisions of the erstwhile foreign exchange regulation act, 1973.1. the enforcement directorate conducted search and seizure operations in 1996 at the various offices and factories premises of the assessee and the residence .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(1)CHN241
..... puts an embargo on the conversion of water area for other use by inserting chapter iii a to introduce section 17a in the west bengal inland fisheries act, 1984 (1984 act). section 17a(1)(b) provides that 'no person shall fill up any water area including embankment or naturally or artificially depressed land holding as aforesaid ..... mr. sakti nath mukherjee, learned senior counsel, appearing on behalf of sanjeevani projects (p) ltd., was that section 4c of the west bengal land reforms act, 1955 (wblr act) has no manner of application in the present case. he had also argued that the land, being land falling on the north of the canal of ..... a hindrance or restriction from seeking conversion of the user of the land from one to other. an explanation was added to section 4c by the wblr (amendment) act, 2000, explaining the mode of use viz: residential, commercial, industrial, agricultural excluding plantation of tree, pisciculture, forestry, sericulture, horticulture, public utilities or other use .....
Tag this Judgment!Court : Kolkata
Reported in : [1992]197ITR462(Cal)
..... spell out my own reasion for dismissing the appeal.statutory frameworki start by setting out for convenience the statutory provisions relevant to both question. i start with the act of 1970. section 258 provides :'(1) relief for trading losses ... may in accordance with the following provisions of this chapter be surrendered by a company ( ..... indirectly by that other body corporate ... (3) in this section references to ownership shall be construed as references to beneficial ownership.'section 28 and 29 of the act of 1973 are 'anti avoidance' provision. section 28(2) provides :'notwithstanding that at any time a company (in this sub-section referred to as the subsidiary ..... and the judge, and for substantially the same reasons, i would answer the first question in favour of the taxpayer company.schedule 12 to the finance act, 1973i have already anticipated my answer to the second quetion. once the legislative purpose underlying section 28 and part i of schedule 12 is understood - and .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)1CALLT509(HC)
..... the present case cannot be labelled as unfair, particularly when, at the relevant time, the two earlier decisions of this court were in vogue.' (underlying is mine)25. the scheme of recruitment thus had not been held to be ultra vires.26. in these cases the fact of the present matter stand on a better ..... agreed with him. we cannot concede that this court is bound to follow it. it was delivered without argument, without reference to the relevant provisions of the act conferring express power on the municipal corporation to direct removal of encroachments from any public place like pavements or public streets, and without any citation of authority. ..... of the candidates. the apex court observed that even if 1955 rules occupy the field upon coming into force of the employment exchange (compulsory notification of vacancies) act, 1959, rule 12 thereof had become inoperative. it was held that the state was bound to follow the method prescribed in 1955 rules inasmuch no executive instruction .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1999)68ITD240(Kol.)
..... taking cognizance of the deficiency. accordingly the learned cit(a) confirmed the rejection of the assessee's claim for grant of benefit under s. 72a of it act for asst. yr. 1992-93. the learned authorised representative of the assessee has challenged the above findings of the authorities below.the contention of the learned ..... of the amalgamating company; then, the central government may make a declaration to that effect, and, thereupon, notwithstanding anything contained in any other provision of this act, the accumulated loss and the unabsorbed depreciation of the amalgamating company shall be deemed to be the loss or, as the case may be, allowance for ..... gains derived from the new industrial undertaking within the meaning of s. 80hh meant the profit and gain computed in accordance with the provisions of the it act and forming part of the total income but the assessee computed the profit and gains of the new industrial undertaking without deducting therefrom the depreciation and investment .....
Tag this Judgment!Court : Kolkata
Reported in : [2000]245ITR580(Cal)
..... properly made. nor was there any dispute that the payments were capable of being 'emoluments' within the meaning given to that expression by section 131(1) of the act of 1988 : that is to say, 'all salaries, fees, wages, perquisites and profits whatsoever.' the only issue was whether the payments were properly to be regarded ..... as emoluments from the employment in the context of section 19(1) of the act--justified--payment made in lieu of notice period, made in pursuance of contratual provision, agreed at the outset of the employment is emolument and therefore, chargeable to ..... properly made--nor was there any dispute that the payments were capable of being 'emoluments' within the meaning given to that expression by section 131(1) of the act of 1988 : that is to say, 'all salaries, fees, wages, perquisites and profits whatsoever'--the only issue was whether the payments were properly to be regarded .....
Tag this Judgment!Court : Kolkata
Reported in : (2008)3CALLT530(HC),2008(4)CHN243
..... october, 1983. the ordinance was converted into the textile undertakings (taking over of management) act, 1983. subsequently, the nationalisation act of textile undertaking came into force known as the textile undertakings (nationalisation) act, 1995 which came into effect from 1st of april, 1994.4. the 1983 act had been promulgated in view of the steep fall in the volume of production of ..... plot and there was an attempt to show that it was not a workshop in, or adjacent to a mine. we are of the view that this hardly matters. merely because the land on which a workshop of a coal mine is located bears a different plot number, or even if there is a compound wall between the main ..... office of the coal mine and the workshop, it would not cease to be part of the mine. the question in such cases will always be whether the workshop is .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)9ITD539(Kol.)
..... amount of compensation payable in respect of the assets of the firm acquired was determined before the relevant valuation dates and it was specifically mentioned in the godhur coal mines nationalisation act that the amount of rs. 33,77,000 was payable as compensation to godhur colliery co. and out of that the only deduction was to be on ..... from 1-7-1971 onwards till 30-6-1972. none of these items includes the real compensation for the acquisition of the assets owned by the firm before nationalisation of the collieries. the income-tax assessment for the earlier year has, therefore, absolutely nothing to do with the computation of wealth of the assessee since ..... income receivable out of the compensation amount assessed in the hands of the firm but the compensation and other moneys awarded by the government on account of the nationalisation of the firm had not been included in this amount. therefore, the basis of computation adopted by the assessee was not correct. he deducted the interest .....
Tag this Judgment!Court : Kolkata
Reported in : (1978)IILLJ139Cal
..... vested in the oriental fire and general insurance co. ltd., (hereinafter also referred to as 'oriental') under the provisions of the general insurance business (nationalisation) act, (act, 57 of 1972). it was stated that no writ lay against an existing company and the petitioner's service was duly terminated in accordance with terms ..... published a notification dated december 31, 1973 whereby in exercise of the powers conferred by sub-section 1 of section 16 of the general insurance business (nationalisation) act, 1972, the central government framed a scheme known as the oriental fire and general insurance company ltd., (merger) scheme, 1973 which came into force on ..... company including those of the oriental fire and general insurance co. ltd., subject to exception under section 4(2) of the general insurance business (nationalisation) act, 1972 providing for transfer of shares not exceeding ten to such persons as may be specified in the notification. even so, though a government company .....
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