Court : Kolkata
Reported in : AIR1980Cal188,1979(2)CHN248,1980(6)ELT38(Cal)
..... with the objects for which this particularlegislation has been enacted by the parliament.28. we have earlier set out the provisions of section 11 of the customs act which confers power on the central government to prohibit importation or exportation of goods for purposes mentioned therein. these purposes indeed cover very very wide fields. ..... will best serve the objects and purposes for which the said provisions have been introduced. it is his contention that both the foreign exchange regulation act and the customs act aim at preserving economic interest of the country and they are indeed socio-economic legislations. he argues that the legislature could never have intended ..... that the amount, representing the full export value of the goods have been, or will within the prescribed period be paid in the prescribed manner.'11. by act 40 of 1969, section 12 (1) was amended and the following provision was substituted:--'the central government may. by notification in the official gazette, prohibit .....
Tag this Judgment!Court : Kolkata
Reported in : 1990CriLJ2012
..... her accordingly. it has further been alleged that after her discharge from the criminal cases, smt. archana guha was detained under the maintenance of internal secutiry act till 3rd may 1977 and since november 1976, she had been taken recourse to various types of treatment but the consistent medical opinion was that she could never ..... that the limitations of the office of the standing counsel have been duly provided for under the authority of section 241(2) of the government of india act, 1935. such limitations being created under statutory powers by the competent authority are accordingly enforceable in law by issue of appropriate writs by the high courts, ..... indicated earlier would ultimately lead to violation of the constitutional guarantee as embodied in article 21 of the constitution. he has stated that in this case, the acts and conducts of the individuals, groups, newspapers and magazines have really posed a serious threat to a fair trial in the criminal case, as they have been .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]113ITR550(Cal)
..... passage :' as soon as a final dividend is properly declared it is a debt payable to the members; .........if not paid within the period limited by the limitation act, 1939, the dividend is irrecoverable,.........it is also frequently provided that dividends unclaimed for three or five years may be forfeited for the benefit of the company ; but ..... rs. 48,24,530 were not reserves for purposes of computation of capital of the assessee-company within the meaning of the second schedule to the super profits tax act, 1963 '2. the facts found by the tribunal including those which are matters of record may shortly be stated as follows : in the assessment year in question ..... on the 31st march, 1963. at the instance of the assessee, the tribunal has referred to this court the following question, under section 256(1) of the income-tax act, 1961.' whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that forfeited dividend of rs. 3,18,148, provision for .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1976Cal110,81CWN60,[1976]384STC99(Cal)
..... must permit judges to play a creative role to ensure justice without doing violence to the language used by the legislature. subsection (2) of section 12 of the act has, in my opinion, no application to the facts and circumstances of this case because the assessments under which moneys in question were paid arc void being on provisions ..... of this court on the 6th of january, 1962. the division bench observed, inter alia, as follows :--'rule 2 (ii) (1) of the rule framed under the act having been declared to be ultra vires, the tax imposed on the appellant under the assessment orders for the years mentioned above cannot be sustained. secondly, if the imposition of ..... him to cancel the certificate of registration on the ground that the petitioner was a contractor and not a dealerwithin the meaning of the said bengal finance (sales tax) act, 1941 and as such his registration should be cancelled. the petitioner was informed in reply by the commercial tax officer on the 26th of may, 1962 that the .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]47CompCas39(Cal),78CWN872
..... not have been exercised in favour of the respondent directing rectification of the share register of the company in a summary proceeding under section 155 of the act, having regard to the serious disputed questions of fact involved and also the serious charges of fraud, forgery and impersonation made by the respondent. we cannot ..... himself of this opportunity. the appellants were under no obligation to produce the transfer deed, firstly, because in a summary proceeding under section 155 of the act there is no provision either in the statute or in the rules framed thereunder for discovery, production and inspection of documents and, secondly, because no order ..... . mr. sen argued that serious charges of fraud, forgery, impersonation and falsification of. records cannot be gone into in a summary proceeding under section 155 of the act. in support of this contention he firstly relied on a passage in buckley, 13th edition, page 260, and also several decisions, namely, british sugar refining co., .....
Tag this Judgment!Court : Kolkata
Reported in : 1983(2)CHN53,(1983)2CompLJ345(Cal),(1984)43CTR(Cal)195,[1984]148ITR790(Cal)
..... hyderabad race club : [1978]115itr453(ap) . in that case, the assessee, ' hyderabad race club', was registered as a 'society' under the societies registration act and the memorandum of association of the same amongst others contained, (1) encouragement and promotion of scientific breeding and training of horses, ponies and mules; (2) ..... statute specifying a 'body of individuals' and an ' association of persons' as separate taxable entities. the definition of a ' person ' in the i.t. act, 1961, clearly brings out this difference and the difference between the two concepts, viz., an 'association of persons' and a 'body of individuals' is, therefore, ..... of 'individual'. according to him, although the expression 'association of persons' has not been specifically mentioned in the charging section or denned in the said act, the expression 'individual' would be wide enough to include an 'association of persons' and such expression would also cover both natural and juridical persons as well .....
Tag this Judgment!Court : Kolkata
Reported in : 1987(30)ELT907(Cal)
..... make no difference for discount when the principle for valuation was fixed by the board. miners' boots are the same as industrial boots except for the actual use in the mines. from case records, it is seen that the petitioners have sold miners' boots under contract price without giving any discount, they have also no wholesale market for the ..... the consumers will not enjoy this discount because the discount was not actually allowed to the consumers. the respondents are entitled to strictly follow the terms of the excise act and assess the value of the goods manufactured by the petitioner as and when each lot of goods came out of the factory of the petitioner. but that is ..... . 34/-per pair without any discount should be the assessable value in the present case in terms of the provisions of section 4 of the central excises and salt act.'8. an appeal was preferred by the petitioner from the order of the assistant collector which was disposed of by the appellate collector by an order dated 21.2 .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(4)CHN601,2005CriLJ368
..... hon'ble alok kumar basu, j. i fully concur with the view and the reasoning given therein. however, i would like to add a few words of mine in support of the judgment prepared by his lordship.2. before we embark upon deciding the question whether the book 'dwikhandita' written by taslima nasreen of bangladesh ..... with the present notification dated 30th april, 2004 and mr. bagchi contends that the second notification is improper and it also speaks of the arbitrary and highhanded act of the state government in suppressing the fundamental right of its citizen.33. mr. bagchi next submits that the present order of forfeiture published through the notification ..... book is a colloquial language, which is very common in autobiographical works. the narration of the incidents of violence and bloodshed while protesting against the unconstitutional acts of imposing islam as the state religion creates the attending circumstances for use of caustic and high-flown language in the passages. it has been held in .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]48CompCas131(Cal)
..... , as the holders of the said shares in the share register of the company, the said respondents appealed to the central government under section 111 of the companies act. the central government on december 19, 1969, directed the company to register the said shares in the name of the said respondents, pramotha nath and monoranjan mukherjee.5 ..... court against the said order,6. thereafter, in november, 1971, dilip kumar ganguli and another applied to the company court under sections 397 and 398 of the companies act for various reliefs. in the said application an order was made, inter alia, appointing a special officer for making an inventory of the books of account of the ..... i and 2 in the petition as the petitioners and transposing the original petitioner to the category of respondent in the main application.53. section 643 of the act conferred power upon the supreme court after consulting the high courts to make rules for the purposes and of the effect as mentioned in different clauses and sub- .....
Tag this Judgment!Court : Kolkata
Reported in : [1984]56CompCas222(Cal),87CWN1038
..... .9. the case of state of bihar v. deokaran nenshi : 1973crilj347 , seems to be more to the point. that was a case under the mines act. section 66 of the act provides that any person omitting, inter alia, to furnish any return, notice, etc., in the prescribed form or manner or at or within the prescribed ..... air1957cal483 , in support of his contention. there the question involved was whether an illegal omission to comply with certain statutory requirements, namely, the pithead baths and the mines creches, was a continuing offence or not. it was held that the mere fact that the specifieddate within which the baths and the creches were required to be constructed ..... so that non-fulfilment of a continuing obligation or continuing of business without filing of such returns becomes a continuing offence. when section 162 of the companies act prescribed the penalty of fine 'which may extend to fifty rupees for every day during which the default continues, it merely prescribed the measure of penalty-- .....
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