Court : Kolkata
Reported in : AIR1975Cal381
..... oilier charitable purposes. this indenture further witnesseth that if during the lifetime of the settlor the second trustee dies or expresses his intention in writng not to act then and only in that case benimadhab mitra, son of satyendra kumar mitra by caste kayastha, by religion hindu, by occupation student at present residing at barukhali ..... questions that arise for determination in this suit are, namely, whether the plaintiff has the legal title over the premises no. 49-b, sashibhusan dey street to act as a trustee and claim possession in respect thereof; and secondly, whether the present plaintiff has been properly appointed. if these two issues are determined, then the ..... , leaving him surviving only brother dipak kumar basu and his only sister preeti rani basu as his only heirs and legal representatives under the hindu succession act, 1956 without nominating or appointing any trustee to the said trust estate. it is stated that by a registered deed of nomination and/or appointment of .....
Tag this Judgment!Court : Kolkata
Reported in : [1976]37STC382(Cal)
..... was permanent in nature subject to the power of further amendment by the parliament. in the result, i hold that after the above amendment by the finance act, 1966 (act 13 of 1966), the power of the west bengal state legislature to impose sales tax on sale of declared goods inside the state was subject to the ..... of special importance in inter-state trade or commerce. clause (v) mentions 'jute'. the said clause was substituted by section 11 of the central sales tax (amendment) act, 1972, with effect from 1st april, 1973. even after the said amendment clause (v) remains substantially the same except that the substituted entry mentions plants of a few ..... these rules for writs in the nature of prohibition or prohibiting the respondents from proceeding with the aforesaid notices of assessments under the state and central sales tax acts for the four quarters ending march, 1971. the petitioner has also prayed that writs in the nature of mandamus be issued directing the respondents to complete pending .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]48CompCas211(Cal),81CWN137
..... of companies, west bengal, for applying for winding up of the company on the grounds mentioned in clauses (e) and (f) of section 433 of the companies act, 1956. in according such sanction the regional director, inter alia, stated as follows:' and whereas after considering the representation made by the said burdwan-cutwa railway company ..... that the company ceased to carry on business inasmuch as it continued its business as a holding company. accordingly, the company could not be said to have been acting ultra vires in doing the said business in terms of its memorandum. it was, accordingly, held that the substratum of the company had not gone. jenkins j ..... the company wanted to alter its memorandum of association and passed a special resolution in respect thereto for the confirmation of the high court under section 17 of the companies act, 1956. the company thereby wanted to diversify its activities, inter alia, in jute, hides, skins, oilseeds and to deal in shares, stock, debentures and to .....
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 : 1975CriLJ1790
..... of detention without ulterior motive or purpose. it was further stated that in exercise of his powers and in discharge of his responsibilities under the said act, he acted in good faith. for the aforesaid reasons, we reject this contention of mr. ghose.17. the third submission of mr. ghose was that the ..... ground of augmentation and another on the ground of conservation. in our opinion these two expressions are not so mutually exclusive as sought to be contended. some act which is prejudicial to augmentation of foreign exchange may also be prejudicial to conservation of foreign exchange. the meaning of the expression 'conservation' is preservation. the ..... it was necessary to disrupt the links between the persons who ruined the national economy and to immobilise them. naturally the process was time consuming. the prejudicial acts could be unfolded by search and seizure and a process of investigation which would take time. documents, prima facie, obscure might throw light in conjunction with .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1976Cal21,79CWN900
..... goods shall be liableto confiscation:-- ** ** ** (i) any dutiable or prohibited goods which do not correspond in any material particular with the entry made under this act.........' 14. the case of the customs authorities in the instant appeal is that the respondent has committed an offence under section 113(i) also. and in view ..... not resulted in actual exportation. a successful attempt cannot be brought within the scope of section 113(d). lastly, mr, bajoria submitted that the customs act being a penal statute and the proceedings thereunder being quasi-criminal, an interpretation favourable to the subject based on strict construction should be adopted. in this ..... the petitioner.4. in the show-cause notice two charges were, therefore, levelled against the company. the first charge was contravention of foreign exchange regulation act, 1947. the second charge was that the prohibited goods had been exported without a valid order permitting the export and as such there was contravention of .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]117ITR256(Cal)
..... court reiterated that such decisions correctly laid down the law for determining what was an association of persons within the meaning of section 3 of the indian i.t. act, 1922. the supreme court observed that 'for forming an 'association of persons', the members must join together for the purpose of producing an income. an 'association ..... fourth purchaser jointly appointed and/or empowered one of the joint purchasers as their attorney for the purpose of managing the property, collecting rents and doing all other acts in respect of the said property on behalf of all the purchasers. in these circumstances, the ito assessed the four persons as an association of individuals, in ..... assessment for the assessment year 1947-48. he contended that, in the circumstances, the said notice was vague and invalid.13. section 148 of the i.t. act, 1961, enjoins the issue of a notice for assessment of escaped income. the section requires that before making the assessment the ito 'shall serve on the assessee' .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]111ITR825(Cal)
..... arose. the supreme court held that the assessment year in question, i.e , 1954-55, ended on 31st march, 1956, under the unamended act and though the amending act retrospectively extended the period to two years with effect from 1st april, 1956, the proceedings which were available before the amendment had become barred before ..... 'provision' to meet the liabilities.25. the kerala high court also considered the explanation under rule 1 of the second schedule to the companies (profits) surtax act, 1964. in thatcase, the revenue sought to include an allocation for 'retirement gratuityreserve' under items shown under the head 'current liabilities and provisions' in the ..... the purpose of the loan. he overruled such objections and allowed inclusion of the loan for the purposes of computation of chargeable profits under the said act.15. both the assessee and the revenue preferred further appeals before the tribunal from the order of the appellate assistant commissioner. the assessee, in its .....
Tag this Judgment!Court : Kolkata
Reported in : [1976]46CompCas555(Cal),79CWN972
..... section 543 applicable to the deceased director or officer, etc., the legislature has, in my opinion, approved of the established accepted construction of section 235 of the repealed act as laid down by different courts in the cases mentioned here-inabove.16. s. v. venkatasubbu v. utilities (india) ltd, : air1964mad230 . (in voluntary liquidation ..... manilal brijlal v. vandravandas c. jadav, [1944] 14 comp cas 147. 149 (bom) held that a proceeding initiated under section 235 of the indian companies act, 1913, against the delinquent liquidator could not continue upon his death against his heirs and legal representatives. the learned chief justice observed :' i have no doubt that ..... be heard. but even such proceedings can only result in a declaration of the liability of a deceased director, because the language of section 235 of the act of 1913, as already noticed, does not authorise passing of orders to compel heirs or legal representatives to do anything. such compulsive proceedings, as may .....
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 .....
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