Judgment Search Results Home > Cases Phrase: delhi rent control act 1958 repealed section 56 power to make rules Court: kolkata appellate Page 1 of about 13 results (0.113 seconds)

Smt. Ashima Mukherjee Vs. the State of West Bengal and ors.

Court : Kolkata Appellate

..... . the petitioners husband, convicted of offences punishable under s.302/34 ipc on august 10, 2006 and serving a life sentence, applied for his release under provisions of the prisoners act, 1900 read with the west bengal prisoners (temporary release) rules, 1956 for 30 days. 3. the superintendent of alipore central correctional home where the convict was lodged forwarded the application ..... been transmitted to the government. since nothing happened after august 31, 2010, the petitioner has brought this petition. referring me to s.31a of the prisoners act, 1900 inserted by the prisoners (west bengal amendment) act, 1955 mr bandyopadhyay, counsel for the petitioner, has argued that when all the statutory conditions were satisfied for temporary release of the convict, the respondents should .....

Niva Halder and ors. Vs. the State of West Bengal and ors.

Court : Kolkata Appellate

..... government of india in the year 1941-1942.c) by virtue of the said order, the land in question was placed at the disposal and under the control of the military estates officer, barrackpore, and in the said order of requisition, it was directed that the owner of the land would not without the ..... over vacant possession of the land in question to the collector, hooghly and the said collector shall determine after hearing the authorized representative of the writpetitioner the rent-compensation payable for using the requisitioned land and pay the amount and deliver vacant possession of land to the writ-petitioners within a fortnight from the day, ..... possession to the petitioners which were requisitioned under section 3(1) of the west bengal land (requisition and acquisition) act, 1948.4. the writ-petitioners, therefore, prayed for direction upon the respondents to pay rent-compensation which is due and payable for requisition of the land and also for declaration that requisition under section 3(1 .....

B.V. Van Oord Atlanta Vs. Asstt. Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

..... us, the assessee's learned counsel submitted that the appellant company was incorporated in netherlands, and its entire control and management was in that country. as such, the appellant was a foreign company within the meaning of section 2(23a) of the act. the appellant had undertaken a sub-contract for dredging, which was executed in haldia port near kolkata in ..... as maintenance of a fixed place of business as required in article 5 of the double taxation avoidance agreement. in addition, the appellant relied on the decision of the tribunal, delhi bench, in the case of bki/ham v.o.f. c/o arthur anderson & co. v. addl. cit (2001) 70 ttj 480 (del), the decision of the authority ..... brought to our notice the decision in the case of bikham v.o.f. c/o arthur anderson & co. v.addl. cit (supra), in which the hon'ble tribunal, delhi 'd' bench, dealt with similar issues and made the following observations: -for the latter, the existence of a place of business which is fixed; and a pe begins to exist .....

Mrs. Prem Kumari Devi Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1988)26ITD7(Kol.)

..... this assessment year observing as under :- 4. i have carefully considered the submissions made. under section 8(2) of the requisitioning and acquisition of immovable property act, 1952, the compensation is determined to be rent payable for the use and occupation of the property. as such, the compensation is the rental income from the above property. the assessment of this income as ..... previous year ended on 27-10-1981.2. the assessee had got 1/3rd share in a house no. 5, sikander road, new delhi. this was requisitioned by the govt. of india on 21-8-1947 under the delhi premises (requisition and eviction) ordinance, 1947 (no. xii of 1947). the ito found that the assessee had received compensation from the govt. to .....

Smt. Lila Ghosh Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1986)18ITD213(Kol.)

..... referred to the decisions in the cases of cit v. sachindramohan nandy [1984] 146 itr 597 (cal.) and cit v. deoki nandan & sons [1982] 138 itr 225 (delhi).in the former case, it was held that where the assessee does not indicate the method of accounting followed by him, in the ordinary course, the receipt cannot be assessed ..... the payment of compensation. finally, he urged that the income had to be assessed under the head 'income from house property' because it was in the nature of additional rent.7. shri s. dasgupta, the learned representative for the department, on the other hand, supported the order of the authorities below on the grounds stated in their orders. ..... the date of award is a capital receipt. the decision in this case rested upon the distinction between the possession assumed under the provisions of the land acquisition act and the possession otherwise taken. in this case, there was a contract of lease of certain mines belonging to the assessee with another party. there was a .....

Yashdeep Trexim Vs. Board for Industrial and Financial Reconstruction ...

Court : Kolkata Appellate

..... reported in air 2009 sc 523 [where it was held that interpretation placed by the high court on the word psus in section 3(1)(b) of the maharashtra rent control act, 1999 amounts to judicial legislation and further it defeats the very object of section 3(1)(b)]. 18. countering the argument of the respective writ petitioners that since ..... 2 scc 213 was relied on to contend that definition is only a guide. on purposive interpretation of a statute, the decisions reported in saibaba (supra), and of the delhi high court in telesound india ltd., in re. reported in vol. 53 company cases 940 were relied on. for functional and purposive approach, the decision in directorate of ..... directed that although the company was incorporated in india, with its head office there, but the company had been registered in india u/s 591(2) of indian companies, delhi..5. several other directions were passed and hearing was adjourned till november 4, 2009. 6. on the adjourned date i.e. november 4, 2009, the bifr after .....

Delta International Limited Vs. Mallika Investment Company Pvt. Ltd.

Court : Kolkata Appellate

..... it was not an order necessary in the interest of justice or to prevent the abuse of the process of court.14. there could be diverse situations not controlled by the provisions of the code where a court may consider it absolutely necessary to stay any proceeding pending before it for doing justice between the parties in exercise ..... (the day of institution is in dispute but not relevant for a decision here) by the plaintiff/opposite party (hereafter mallika) is a suit for recovery of arrear rents from delta in a sum of rs. 5,17,000/- as well as for mandatory injunction on delta to pay and liquidate to the kolkata municipal corporation and other ..... 719 of 1999 had been rejected, the trial court possibly had no other option open but to dismiss the said petition. in the circumstances, the trail court did not act illegally in the exercise of its jurisdiction and, therefore, this application calls for no interference.11. i have heard learned senior counsel for the parties and perused the materials .....

Seema Begum and anr. Vs. Marium Bibi and ors.

Court : Kolkata Appellate

..... the eviction of a tenant by a landlord, fixation of the fair rent, revision of the fair rent, restoration of the essential services. the appeal against orders passed by the rent controller or the additional rent controller, as the case may be, was conferred upon the tenancy tribunal act 1997 so as to minimize the burden of the civil court and to achieve the ..... change was made by enacting the west bengal premises tenancy act 1997 which repealed the said west bengal premises tenancy act 1956. the object and purpose for which such act of 1997 was enacted to give a speedy disposal of the pending litigations and also conferring all the powers upon the rent controller or additional rent controller to deal with the matter including the matter relating to .....

itc Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)86ITD135(Kol.)

..... ) wherein it was held that in considering whether the two businesses run by an assessee are the same business, what is of importance is the unanimity of control and interlacing of the two businesses and not the nature of the businesses.having applied the ratio of the above decisions and considering that the implications and effect ..... the borrowed capital was used for purchase of plant and machinery for the same business and not a separate or distinct business of the assessee.10. the hon'ble delhi high court considered the question of allowability of interest in similar circumstances in the case of cit v.dalmia cement (bharat) ltd. (2001) 242 itr 129 (del ..... rock hotel. this revenue expenditure is in the form of expenses on account of personnel, advertisement, sales promotion, travelling, rent, power and fuel, etc. and is fully deductible as deduction under section 37(1) of the act. he further argued that though the hotel always remained in operation even if it is assumed for the sake of .....

Sutlej Cotton Mills Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1993)45ITD22(Kol.)

..... in arriving at a considered decision.9. in the case of paras laminates pvt. ltd. [19901 186 itr 722 (sc), which arose under the customs act, a bench of the customs, excise and gold (control) appellate tribunal had perceived an error in an earlier decision and requested the president of that tribunal to make a reference to a larger bench. the ..... . the assessee appealed and contended that the fiction created by section 115j cannot be extended to the levy of interest under section 215 and relied on the decision of the delhi bench of the tribunal in the case of steel authority of india ltd. v.dy. cit [1991] 38 itd 193. the commissioner of income-tax (appeals), however, held ..... be upheld.64. the revenue which had initially objected to the hearing of the appeal by a special bench strangely requires the special bench to reverse the decision of the delhi bench of the tribunal on this point when it is against the revenue. as it is, since we have already decided that the income in this case cannot be .....