Court : Kolkata
Reported in : II(1990)DMC312
..... to do so;(iii) the person adopted is capable of being taken in adoption; and(iv) the adoption is made in compliance with the other conditions mentioned in this chapter. section 7 : any male hindu who is of sound mind and is not a minor has the capacity to take a son or a daughter in adoption :provided ..... calcutta within the jurisdiction of the original side and the immoveable properties set out in part ii of schedule are situated outside the jurisdiction of the original side. sometime in 1957-58 the said uttam kumar chatterjee, since deceased, purchased a plot of land at no. 23a/394, diamond harbour road, 'g' block, new alipore, calcutta which ..... her up keep and education and supriya devi also agreed to exonerate biswanath chowdhury for such maintenance. therefore, by that deed biswanath chowdhury agreed that supriya devi would act as her guardian and declared that he would not claim any guardianship of soma as the natural guardian. as biswanath chowdhury had re-married and have been living .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal543,62CWN132
..... not and cannot be deemed to have; the appellant is not however, without a remedy. if his apprehensions are well founded, he may institute proceedings under part vi chapter vi of the companies act, 1956, for appropriate reliefs.18. the case reported in (s) : air1955mad486 (b), is almost similar to the present case. we respectfully agree with the following observations of balkrishna ..... the profits declared by the company as liable to be distributed among the share-holders. reliance is placed on behalf of the appellant on a passage in buckley's companies act (12th ed page 894) where the etymological meaning of dividend is given as dividendum, the total divisible sum but in its ordinary sense it means the sum paid and received .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1921Cal185,60Ind.Cas.337
..... 20th february 1883 pigot, j., allowed costs on scale no. 3 in the suit of prinsep v. cranenburgh (suit no, 365 of 1882) for damages for infringement of copyright. it appears that the defense in that case completely collapsed and the decree was made practically by consent. on the 2nd march 1885 cunningham and wilson, jj., allowed costs ..... to hold that the award is excessive.7. finally, we have to consider the question of costs which have been allowed on scale no. 3. rule 93 of chapter xxx vi of the rules of court prescribes the fees allowed to the attorneys with reference to the importance and difficulty of the case, and lays down that, unless ..... for money or other valuable consideration, to use their position and influence to procure a benefit. an agreement of this character holds out an inducement to public officers to act with partiality or from corrupt motives or to bias them in the discharge of their official duties; such conduct, if tolerated, would sap the foundation on which official .....
Tag this Judgment!Court : Kolkata
Reported in : (1962)IILLJ562Cal
..... of the past which has been closed by the general secretary and accepted by you also. i, therefore, do not understand why you raise issues relating to chapters agreed to by you as closed sod cite these as grounds for refusing cancellation of the suspension in clear violation of the directive contained in the demi-official ..... stated in letter ex. a. 55, already quoted. the trial court overruled the contention with the following observations:(a) in the central working committee meeting in december 1957, the question of illegality of election at barrackpore conference was taken up and defendant 2 was authorized to conduct enquiries and give he decision. after that, he made ..... hoc committee.' i think my request to you to cancel the letter of suspension immediately, you will now agree, is, therefore, a request to you. to act in accordance with the directive of the general secretary. ah other new points that you have now raised in your letter under reference including the handing over of accounts .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal135,66CWN697
..... information is lodged up to the submission of the final report and as such he is not entitled to direct the police to act in a particular manner. the provisions in the code as contained in the chapter relating to investigation, no doubt enjoin upon the police to keep the magistrate and the superior police officers informed as to the ..... further enquiry held.'some of the observations in this judgment, it may be noted here, were characterised as obiter in criminal revn. no. 1249 of 1956, d/- 3-6-1957 (cal) where little importance was attached to such entries as 'enter true'. in air 1952 pepsu 29, while conceding that the magistrate has every right to look into the ..... concerned in the offence. in another unreported case viz., krishna manna v. state, cr. revn. no. 1249 of 1956 decided by guba roy j., on the 3rd june, 1957, the, question was discussed in some detail and the decisions on the point of various high courts were discussed; and guha roy j. came definitely to the conclusion that the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal339
..... . at this stage the judgment-debtors are estopped from agitating the point relating to the quantum of the amount payable to the decree-holder. under the provisions of chapter xxvi of the original side rules such a report has stood confirmed. accordingly, the interested as calculated by the report and as confirmed by court is payable. 6 ..... a mortgage suit for the determination of the amount payable to the decree-holder under the preliminary and the final decrees dated september 2, 1955 and september 5. 1957 respectively. the matter is now pending in a reference proceeding under the said final decree before the registrar of this court. 2. under the preliminary decree it was ..... date of redemption in all circumstances even if there is no question of the rate being penal, excessive or substantially unfait within the meaning of the usurious leans act, 1918. in view of the principle laid down by the federal court in this decision we are of opinion that in the circumstances of the present case the .....
Tag this Judgment!Court : Kolkata
Reported in : (1983)IILLJ122Cal
..... been contended on behalf of the respondents that the enquiry officer has discretion under rule 15(3) of the central civil services (classification, control & appeal) rules 1957 to refuse permission as the appellant had not been able to establish relevancy of such documents. rule 15(3) of the said rule states as follows:the government ..... was no reason for appointing a higher officer as the enquiry officer. referring to rule 15(4) of central civil services (classification, control and appeal) rules 1957 counsel submitted that the power is given to the disciplinary authority to appoint the board of inquiry or an inquiring officer to whom the task of enquiring into ..... are of the opinion that the appellant was justified in his apprehension that the enquiry officer could not act independently in the matter, it also appears to us that the authorities concerned had violated the provisions of chapter xiii of the central board of revenue manual which enjoins as follows:inquiry should not be held by .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1993)45ITD22(Kol.)
..... 74a and 80j relating to unabsorbed depreciation, unabsorbed investment allowance, unabsorbed loss and unabsorbed deduction relating to tax holiday. as a consequential amendment, chapter vib of the income-tax act relating to restriction on certain deductions in the case of companies, is proposed to be omitted. these amendments will take effect from april 1, ..... sixth schedule as above. however, the expenditure relating to incomes as well as the receipts relating to incomes to which the provisions of chapter iii of the income-tax act apply, will be excluded from the computation of the 'book profit'. thirty per cent, of such 'book profit' shall be ..... chapter iv, certain allowances are given, such as investment allowance or allowance for scientific research. it will thus be seen that there is a basic dichotomy between receipts which are not taxable at all and receipts which are taxable but subject to exemption on fulfilling certain conditions. (see also a.v. fernandez v. state of kerala [1957 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)6ITD225(Kol.)
..... that the amended law stood during the assessment year and the ito did not allow deduction correctly under section 80m. sections 80aa and 80ab were introduced in chapter via by the finance (no. 2) act, 1980, with retrospective effect from 1-4-1968 and 1-4-1981. it has been stated earlier that for reopening the assessment under section 147(b), ..... to the relevant income-tax authorities to determine the said question by taking appropriate proceedings both against a and b . . .this view was also taken in jagannath hanumanbux v. ito [1957) 31 itr 603 (cal.), smt. hemlata agarwal v. cit [1967] 64 itr 428 (all.) and sidh gopal gajanand v. ito [1969] 73 itr 226 (all.). therefore, if the ..... high court in raja benoy kumar sahas roy v. cit [1953] 24 itr 70 which was affirmed by the supreme court in cit v. raja benoy kumar sahas roy [1957] 32 itr 466.the decision of the calcutta high court was available in darbhanga marketing co. ltd.'s case (supra). therefore, it could not be said that there was .....
Tag this Judgment!Court : Kolkata
Reported in : 1981CriLJ1102
..... revenue court may exercise all the powers of a magistrate; and its proceedings in such enquiry shall be conducted as nearly as may be in accordance with the provisions of chapter xviii and shall be deemed to have been held by a magistrate.(emphasis ours).similarly, while granting a right of an appeal, against any sentence passed by any court ..... the high courts in support of the petitioner, we must refer to another aspect of the matter which weighed with the puniab full bench in the case of hakim rai 1957 cri lj 790 (supra) and approved by the patna full bench in the case of rampati kuer 1968 cri lj 355 (supra). according to the puniab full bench once ..... a criminal appeal and not civil appeal although decided by a civil court. the court deciding such an appeal, whether it was a criminal, civil or revenue court was acting as a criminal court under the provisions of the criminal procedure code.8. another full bench of the patna high court concurred with the above view in the case of rampati kuer .....
Tag this Judgment!