Court : Kolkata
Reported in : (2003)1CALLT277(HC)
..... in the said case the hon'ble apex court appears to have discussed the provisions of section 105 and section 107 of the transfer of property act, sections 17 and 49 of the registration act and ultimately it was held as below:but the above finding dues not exhaust the scope of the issue whether the appellant is a lessee of the ..... the argument of the learned advocate for the respondent that even the oral agreement in tenancy is permissible under the west bengal premises tenancy act does not appear to have been taken before either of the learned lower courts and as such this is absolutely a new ground taken in this second appeal which is not permissible under the provisions ..... then submits that the argument of the learned advocate for the respondent that even the oral agreement is permissible for creating tenancy the west bengal premises tenancy act does hot stand in view of the fact that both the courts below relied on the unregistered agreement of lease as an instrument of creation of tenancy ..... in which it was, inter alia, held that the affidavit filed with an application under section 17 of the west bengal premises tenancy act but not tendered in evidence in the suit for eviction could not be admitted in evidence in appeal against the decree for eviction. ..... new delhi municipality : [1962]3scr604 observed that unless there is a valid demise, there is no transfer of interest in favour of tenant and the money paid in pursuance of such transfer even if described as rent, cannot be called .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2003Cal105
..... any other law for the time being in force or in any contract, where any land which is not non-agricultural land is converted into a tenancy to which the provisions of this act apply, by an order under this section such land shall with effect from the date on which such conversion takes effect become non-agricultural land and the non-agricul-tural tenant of ..... . banerjee strenuously tried to argue relying on the aforementioned decisions cited by him that if the lease deed is executed even in favour of non-ex-isting company and the promoters act on behalf of the company and subsequently the deed is registered, it becomes as good as an execution in favour of an existing company and the decision of hon'ble madras high court is based ..... on behalf of the proposed company ultimately formed partnership) will be invalid as decided by the learned trial court and also the learned appellate court below relying upon (1953) 1 all er 708 or the same will be amenable to the provisions of specific relief act which is indian legislation and relevant in the context. ..... said jugal kishore ghose under section 6(1) of west bengal estates acquisition act, 1953.3. ..... and 19 of the specific relief act, 1963 are read together with its preambles, it would be amply clear that the principles of the english decision reported in (1953) 1 all er 708 ..... reported in (1953) 1 all er 708 enunciate the principle that there cannot be a contract with a non-existent company but how section 15(h) of this specific relief act, 1963 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2004)82TTJ(Kol.)540
..... in the case before us, cit has considered the assessment order as erroneous and prejudicial to the interest of revenue merely because the ao has not recorded the specific findings by elaborating the details.delhi bench of tribunal held in the case of sunil lamba (supra) that if the ao does not deal with an issue or record specific findings in the assessment order it could not be said that ..... the question in favour of the assessee and against the revenue confirmed the order of the tribunal in setting aside the order passed under section 263 of the act and held that the ao made enquiries in regard to the nature of the expenditure incurred and the assessee had given detailed explanation in that regard by a letter ..... 230 itr 695 (mad), that the cit cannot set aside an assessment under section 263 of the act on the ground that verification of accounts was needed.the mumbai bench of the tribunal has held in the ..... we do agree with the learned departmental representative that the assessment order passed by the ao under section 143(3) of the act is a brief assessment order and the ao has not discussed in the said order the details of the discussions and details of examinations made by him, inter alia, in respect ..... incurred loss in share transaction in three successive years.he further submitted that the learned cit while invoking the jurisdiction under section 263 of the act was not justified to direct as to what enquiry was to be made by the ao before completing the assessment and what not. .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(2)CHN238
..... the exercise thereof is subject to the court satisfying that (1) there is a serous disputed question to be tried in the suit and that an act, on the facts before the court, there is probability of his being entitled to the relief asked for by the plaintiff/ defendant; (2) the court's interference is necessary to protect the party from the species of injury. ..... banerjee has also drawn my attention to the provision of the registration act and tries to impress upon me that as the instrument i.e. ..... the court, at this stage, acts on certain well settled principles of administration of this form of interlocutory remedy which is both temporary and discretionary. ..... prahlad singh (supra), as under :'injunction is a judicial process by which a party is required to do or to refrain from doing any particular act. .....
Tag this Judgment!Court : Kolkata
Reported in : (2004)3CALLT572(HC),2005(1)CHN222
..... question of fraud, forgery and conspiracy though in the civil nature and though there is a thin line of distinction in the matter of proof in a criminal trial and those in a civil trial, yet under sections 42 and 43 of the evidence act the decision of the civil court would be relevant fact and would bind the criminal court and, as such hearing of this appeal should be stayed.2.1. ..... . the moot question that is relevant for our present purpose is on the question as to whether the relevance of the decision of the civil court under sections 42 or 43 of the evidence act in the criminal trial would be an embarrassment for the applicant and would attract the principles of expediency or desirability or propriety or appropriateness for staying a civil proceeding ..... . in view of sections 42 and 43 of the evidence act the decision of the civil court might be relevant in the criminal case as was pointed out by mr ..... .7.7. lastly, we find that the scope of this investigation in the appeal is limited to the ground provided in section 34 of the arbitration and conciliation act, .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)199CTR(Cal)407,[2005]278ITR319(Cal)
..... 1 herein), whereby and whereunder the petitioner's applications for waiver and/or reduction of interest under rules 40(1) and 40(5) charged under section 215 of the income-tax act, 1961 (hereinafter referred to as 'the said act'), for 23 months instead of 35 months has practically been rejected, granting for the period from march 1, 1986 to july 31, 1986. ..... cit : [2003]261itr335(delhi) that if the delay occurred on account of search and seizure of the assessee, the delay cannot be attributable to the assessee and, therefore, the interest under section 215 is to be waived.14. ..... in one case the delhi high court held brig. ..... i have examined the provisions of section 264 of the income-tax act, which appear to be the power of revision. ..... factually here the notice was issued after two years by the department under section 143(1) of the said act intending to initiate the assessment. ..... union of india : [1991]188itr277(delhi) ; andl. ..... cit : [2003]261itr335(delhi) . ..... besides, the allegations of maintaining the accounts calculated to suppress income are falsified by the fact that no step was taken for realising penalty under section 271(1)(c) of the said act. ..... the assessment was taken up for the first time on august 1,1986, by issuing notices under sections 143(2) and 142(1) of the act. .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(1)CHN106,2005(30)PTC279(Cal)
..... in paragraph 14 of the injunction petition filed before the court below it has made detailed reference to its registration and designs under designs act, 1911 and it has been stated that the appellants have copyright in the aforesaid designs and which is valid up to 4th march, 2012 and in paragraph 21 of the petition it has also been clearly stated that ..... under section 15(2) it is made very clear that copyright in any design, which is capable of being registered under the designs act, but had not been so registered , shall cease as soon as any article to which the designs have been applied have been reproduced more than 50 times by an industrial process by the owner of the copyright or ..... cause of action an ex parte, order of injunction was granted against the respondents and also a special officer was appointed to inspect all the documents and the engineering drawings of the respondents and thereby acted beyond his jurisdiction as the said judgment of 5th march, 2003 was binding upon the learned trial judge'.24. ..... in this connection be made in the full bench judgment of the delhi high court in the case of metro plastic industries (regd.) v. ..... (2) copyright in any design, which is capable of being registered under the designs act, 1911 (2 of 1911), but which had not been so registered, shall cease as soon as any article to which the design has been applied has been reproduced more than fifty times by an industrial process by the ..... glaxy footwear, new delhi, reported in 2000 ptc 1 (see .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)3CALLT143(HC)
..... therefore, the beneficial provisions regarding pay scales and other service conditions which were incorporated in chapter iv of the said act were not made applicable to the teachers and employees of the frank anthony public school which was an unaided minority school ..... sections 8 to 12 of the delhi school education act together comprise chapter iv of that act which deals terms and condtions of service of employees of recognised private ..... the act also defines appropriate authority in section 2(e) to mean inter alia in the case of a school recognised by an authority designated or sponsored by the central government, that authority, in the case of a school recognised by the delhi administration, the administrator or any other officer authorised by him in this behalf, and in the case of school recognised by municipal corporation of delhi, that ..... this happened because of the existence of section 12 in chapter iv of the said act, section 12 provides that nothing contained in the said chapter shall apply to an unaided minority ..... section 109(1) of the said act requires that the scales of pay and allowances, medical facilities, pension, gratuity, provident fund and other prescribed benefits of the employees of a recognised private school shall not be less than those of the employees of ..... to the petitioner school concern is guided, managed and administered following the act, rules and circulars issued by the government of west bengal under the west bengal board of secondary education act.43. .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)198CTR(Cal)76,[2006]280ITR118(Cal)
..... case was also related to sales-tax for determining as to the consumption of a commodity in the process of manufacture which also may not help us for the purpose of interpretation of the provisions of the income-tax act, (it act); inasmuch as there the only consideration was whether the particular raw material was consumed for manufacturing of new article or thing. ..... we are now called upon to decide as to whether the establishment of the assessee is an industrial undertaking, first and second, if it is an industrial undertaking whether it is engaged in manufacture or production of an article or thing.assessee : whether industrial undertaking:6.3 in relation to industrial disputes act, 1947, the question was considered in the case of bangalore water supply & sewerage board v. r. ..... the said decision, the apex court had observed that both under the customs tariff act and the central excise tariff act, a distinction is made between minerals and processed minerals relevant for classification. ..... decision may not help us in the present context since it was a case under the central excises and salt act, 1944, where the classification of particular goods was the subject matter for consideration. ..... a classification which is relevant for the purpose of determining the rate of duty under those acts cannot be imported into the it act which makes no such distinction.interpretation : principles : object and purpose:5. ..... 1994) 74 taxman 41 (cal) and the delhi high court in cit v. ..... [1993]202itr825(delhi) . .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)2CALLT1(HC),2005(2)CHN330
..... on its own motion or on a motion made by (a) the advocate general, (b) any other person with the written consent of the advocate general, and (c) in relation to the high court for the union territory of delhi, such law officer of the central government as may be specified by notification in the official gazette or by any other person with the consent in writing of such law officer ..... (supra), the supreme court clarified that the object of prescribing procedural modes of taking cognizance under section 15 of the said act is to safeguard the valuable time of the high court and supreme court from being wasted by the filing of frivolous ..... . state of gujarat, , where it was laid down that the definition of criminal contempt is wide enough to include any act by any person which would tend to interfere with the administration of justice or would lower the authority of the court (see para 42, page 456 of the report).freedom of speech and ..... made clear that if the petitioner is a responsible member of the profession, the high court may act suo motu and moreover if the petitioner/advocate prays that the court should take action suo motu ..... the dignity of a sitting judge of this court and also the judicial system in the country and a prayer was made to initiate contempt proceeding against shri basu under sections 2(a)(b)(c) and (d) of the act or under any other applicable sections under the contempt of courts act and to suitably imprison him, otherwise people will lose the faith in the judiciary .....
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