Court : Kolkata
Reported in : [1967]37CompCas516(Cal),71CWN340
..... on other grounds it would not become the more acceptable because it might have been proposed in view of a pending measure of nationalisation and conversely the threat of nationalisation could not render improper what was otherwise unobjectionable. counsel for the petitioner extracted the observations of lord radcliffe in westburn sugar refineries case ..... the further allegations in the petition are that formerly the number of services from or through calcutta were considerably larger and that in bombay the company acts as operators of various services of british india steam navigation company limited and those services are bombay/gulf passenger service, india/africa cargo and india/ ..... 1965, be confirmed.2. the petitioner, mackinnon mackenzie & co. private, limited was incorporated on 30th march, 1951, under the provisions of the indian companies act, 1913, as a public limited company. the company became a private limited company on and from 27th march, 1956, and the name of the company was .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(2)CHN546
..... girls and women, cases of communal riots, innocent killings, torture, long custody in prison without trial or in the matters of environment, illegal stone quarries, illegal mining, pollution of air and water, clean fuel, hazardous and polluting industries or preservation of forest as in godavarman case (supra). while this court has laid down ..... for which it is created, or beyond the language of the provision by which it is created. [see state of maharashtra v. laljit rajshi shah : 2000crilj1494 : coal economising gas co. in re, 1875(1) ch d 182 and hill v. east and west dock co. 1884(9) ac 448.280. in the decision reported ..... police station of singur in the district of hooghly started acquisition proceedings and several notifications were issued by the state government under section 4 of the said act. one such copy of the said notification is reproduced hereunder:government of west bengaloffice of the land acquisition collector & district magistrate &collector;, hooghlynotification for .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]50CompCas202(Cal)
..... on the 4th of june, 1969, to transfer its undertaking, together with its assets and liabilities, to the united bank of india ltd., prior to its nationalisation and with the consideration money for such transfer to carry on some other business. the petitioner filed a suit in this court for an injunction restraining the ..... is invalid as the notice is not in compliance with the statutory requirements of section 173(2) read with other relevant provisions. he relied on an unreported decision of mine in suit no. 763 of 1977 (gopal krishna bhagat v. neiveli ceramic & refractories ltd.) dated 20th january, 1978, where in similar circumstances the notice was ..... unable to pay its debts, and in the. case of a banking company the court shall wind up the company. interpretation before the amendment of the banking regulation act by introducing the word 'notwithstanding' has practically made no difference in its effect and the decision in dwarkadas agarwalla v. dharam chand jain : air1954cal583 , in my .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1978Cal65,[1978]48CompCas649(Cal),82CWN61
..... was necessary to ensure that foreign exchange resources were conserved in the national interest until it was possible to dispense with exchange control altogether. the act was also making provisions for departmental inquiry and adjudication of foreign exchange offences by appropriate authorities. the whole idea, therefore, was to see that the ..... . legislation was, therefore, necessary to give the central government powers to continue to control all transactions in foreign exchange, securities etc. the original act was a temporary one but it has been found that india continued to be short of foreign exchange end it was difficult to visualise that in ..... connected undertakings' (section 2(g)) and 'monopolistic undertakings' (section 2(j)); but there is no definition of 'larger industrial houses' either in mrtp or any other act. the expression 'larger industrial houses,' according to mr. ray, is therefore vague and indefinite. 53. from the mass of evidence placed before us by mr. chakraborty .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal375,(1989)1CALLT146(HC)
..... dealt with this aspect of the case in great details that up to 1964 no curb was put on this power of the high court by any post-constitution act. 1952 act, in section 4, incorporated the provision as existed before the constitution was framed the next case cited by the respondent is : 1975crilj1 (baradakanta mishra v. justice ..... be looked into for understanding and interpreting the act concerned. the language used in the preamble of 1971 act is simple. it says in clear ..... of 1971 act provides--'an act to define and limit the powers of certain courts in punishing contempts of courts and to regulate their procedure.'70. : [1962]1scr44 (burrakur coal co. ltd. v. union of india) as well as in : 1981crilj283 (section k. sarkar v. vinay chandra misra) are authorities on the point that preamble of the act can .....
Tag this Judgment!Court : Kolkata
Reported in : (1983)35CTR(Cal)254,[1983]144ITR317(Cal)
..... for evasion. the assessee had engaged lawyers and had incurred expenses in conducting proceedings before the commissioner and also in courts where the vires of the investigation commission act was challenged. the supreme court in that case relied on the views of viscount simon and lord oaksey in the case of smith's potato estates ltd, ..... assessment year shall be deductible from the total income of the company assessable for that assessment year.' 'distributable income' has been defined in section 109 of the i.t. act; the material part of that section is as under : '109. for the purpose of sections 104, 105 and 107a and this section ,--- (i) 'distributable income ' ..... or gains of any business, profession or vocation or assessed at a proportion of or otherwise on the basis of any such profits or gains ;.....' income-tax act, 1961, '40. amounts not deductible.--notwithstanding anything to the contrary in sections 30 to 39, the following amounts shall not be deducted in computing the income .....
Tag this Judgment!Court : Kolkata
Reported in : (2001)167CTR(Cal)336,[2001]248ITR562(Cal)
..... books of account. similarly, the tribunal also committed error in upholding the decision of the assessing officer.20. as the loan creditor is an assessee under the act of 1961 in whose assessment the loan advanced had been accepted by the revenue authority, the assessing officer was wrong in holding the assessee liable to pay tax ..... , i.e., block assessment shall not be included in regular assessment and other than undisclosed income is assessable in regular assessment under section 143(3) of the act.18. on a composite reading of the said three parts of the explanation it is crystal clear that the legislature thought it fit to make a distinction between ..... , trientra commerce and trade pvt. limited, allegedly represented the undisclosed income of the assessee for the block period as defined in section 158b(a) of the income-tax act, 1961 ?2. whether, on the facts and in the circumstances of the case, the tribunal has any material to justify its finding and conclusion that the assessee has .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal23,[1989]74STC221(Cal)
..... used in this sense. as such the utility of the spice as a flavouring substance for food was uppermost in the mind of the legislature. the legislature while amending, this act was oblivious of the fact that turmeric, chillies, black or white pepper, cinnamon, cardamom singer, mace, fenugreek, coriander seeds, mustard, rape, cumin seed, saffron, aniseed ..... may seize the specifiedgoods in relation to which payment has beenso evaded.section 27 -- (1) any dealer, deeming himself aggrieved by any order passed under this act, may in the prescribed manner and within one month from the date of such order, appeal therefrom to such officer of government as may be prescribed.provided ..... finance, department of economic affairs, is intimately conversant not only with the policy of legislation for the purpose of implementation of the provisions of the central act but is also familiar with the nature and quality of the commodities as also their use from time to time. if, therefore, such an authority issued .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal187
..... three colleges, challenges the said resolution of the syndicate.2. in or about march, 1927, asutosh college was registered as a society under the societies registration act (act xxi of 1861) so that its governing body was to be formed in accordance with its rules. in 1929 asutosh mukherjee memorial institute was also registered as ..... the governing body of any affiliated college in such manner as may be prescribed. 'prescribed has been defined in sub-section (13) of section 2 of the act which means prescribed by statutes, ordinances or regulations. paragraph 64 of the 1st ordinance, 1966, lays down two conditions, namely, where proper standards of leaching are ..... university in superseding the governing bodies of the 3 colleges without giving the petitioner any reasonable opportunity to defend his case. the university and the syndicate did not act fairly and reasonably in the present case.31. in board of high school and intermediate education, u. p. v. kumari chitra srivastava, : [1970]3scr266 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1975Cal243,79CWN157
..... mr. d'rose rightly emphasised it is extremely difficult to prove actual fact of adultery. seclusion and secrecy are most likely to be observed while indulging in such promiscuous acts. (air 1935 nag 49), (air 1933 all 427) may be mentioned in this connection. what is required is that the cumulative effect of the evidence should satisfy ..... their prayers. similarly in the case of stracey v. stracey, reported in air 1957 assam 66 it is stated that adultery from its very nature is a secret promiscuous act. insistence on direct evidence by courts may well amount to a denial of the legitimate protection of marital rights. referring to the case of subrata v. dipti, reported ..... to live at chakradharpur permanently but his answer was not contradicted. mr. d'rose submitted that the respondent's evidence was hit by section 115 of the evidence act and secondly it was a surprise evidence. he referred to sarkar's evidence and odgers in this connection. he cited also rayden, 10th edition page 790 paragraph .....
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