Court : Kolkata
Reported in : AIR1963Cal442
..... state of west bengal in terms of the contract. the movement was done entirely under the initiation and control of the purchaser. hence these sales were intra state and liable to the taxes under the bengal finance (sales tax) act, 1941.i was told that the purchasers had issued 'c' forms to cover these sales as being inter ..... at his option, may cancel the order, in whole or in part, by written or telegraphic notice to seller and in that event certain provisions shall govern and control their relationship.14. clause (7) deals with the right of inspection and testing both during manufacture as well as within a reasonable time after arrival at the ultimate ..... scr 1112: (air 1952 sc 366). * * * * * * this court again accepted these tests in e. narasimham's case : [1962]1scr314 . in section 3 of the central sales tax act, (act 74 of 1956) the legislature has accepted the principle governing inter-state sales as laid down in mohan lal hargovind's case : [1955]2scr509 .'19. kapur, j. in the cement .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal428,69CWN328
..... -oats'. the commodity imported consisted of oats in whole grain. the question raised related to the proper classification of the goods imported under the import trade control schedules current during the period--july to december, 1952. the controversy centred round tin; point, whether 'feed-oats' fell within item 42 or within ..... excise rules, 1944, ......the central government hereby exempts thecotton fabrics described below from the whole of the duty leviable thereon under the central excises and salt act 1944 (i of 1944):-- (4) rubberised or synthetic waterproof fabrics, whether single-textured or double-textured:' 10. it is, therefore, clear that the ..... excises, dated the 17th january, 1959, cotton fabrics described below are exempt from the payment of the excise duty leviable thereon under the central excises and salt act, 1944, namely :-- 1..... 2..... 3..... 4. rubberised or synthetic waterproof fabrics, whether single textured or doable-textureal.' 8. this exemption is granted by .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal519,(1965)ILLJ387Cal
..... the labour commissioner or the deputy labour commissioner should be treated differently. they too would be expected to act independently of any control unless there were circumstances to show that government had already given them directions to act in a particular manner or that the situation was such that they could not be expected to form ..... , express or implied were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and includes house rent allowance but does not include inter alia, the value of any house accommodation, supply of light, water medical attendance or any other amenity or any service ..... film industry.(6) there were serious irregularities and discrepancies in the classification of categories of employees in the notification, the same categories being included in ditto-rent persons.(7) the notification was bad in that it purported to embrace persons who were not regular employees at all.(8) the notification was also illegal .....
Tag this Judgment!Court : Kolkata
Reported in : [1975]99ITR296(Cal)
..... the accounting year in question. assessment was completedafter enquiry. thereafter, on june 3, 1966, the income-tax officer issueda notice under section 148 of the income-tax act, 1961, initiatingreassessment proceedings for that year. the assessee-firm filed a writ petition in the high court at patna, challenging the validity of that notice,inter alia, ..... carries on business of manufacturing bricks and construction works. for the assessments year 1958-59, the petitioner was assessed under section 23(3) of the indian income-tax act, 1922, and the total income was computed at rs. 37,872. according to the petitioner, at the time of the original assessment, the petitioner's authorised representative ..... of the assam high court in the case of seth kirorimal adwani v. income-tax officer , the decision of the delhi high court in the case of rai singh deb singh bist v. union of india : [1970]77itr802(delhi) and the decision of k.l. roy j. of this court in the case of calcutta credit corporation ltd. .....
Tag this Judgment!Court : Kolkata
Reported in : 1986(23)ELT14(Cal)
..... has been laid down that the customs authorities in levying additional duty and imposing fine for misdescription of goods under the provisions of the sea customs act, 1878, act in a judicial and quasi-judicial capacity. the customs authorities are therefore required to follow the elementary rules of natural justice, namely, give an ..... said company in the shipping bills were not acceptable to the authorities and accordingly the assessable values were finalised under section 30(b) of the act of 1878. it was also contended that having requested for provisional assessment in the manner and circumstances as mentioned hereinbefore and having taken advantage of the ..... customs concerned in the instant case, had no jurisdiction whatsoever to forward the certificate to the certificate officer nor had the certificate officer any jurisdiction to act on the basis of the certificate in the instant case. entire proceedings, starting from the initiation to the issue of the certificate and initiation of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal321
..... . d. ghosh reported in ilr (1996) 2 cal 438. however, both the 1930 act and 1963 act were repealed and replaced by the westbengal primary education act, 1973 (hereinafter referred to as the said act). the said act has been enacted to make better provision for the development, expansion, management and control of primary education with a view to making it universal, for and compulsory.78 ..... . sub-sections (xvii), (xviii), (xvix) and (xxia) of section 2 of the said act read thus :--'(xvii)--primary education means education in such subjects and upto such standard as may be prescribed; (xviii) -- primary school .....
Tag this Judgment!Court : Kolkata
Reported in : [1968]38CompCas660(Cal),[1968]69ITR379(Cal)
..... to have immediately similar legislation on the subject to keep the springs of democracy and administration reasonably pure and unsullied and before it is too late to control the dangers and mischiefs inherent in the situation. '23. although of that opinion, his lordship was not prepared to condemn the practice as unlawful, being ..... the assessee.20. we now take up for consideration questions nos. 3 and 4 together. mr. banerjee drew inspiration from certain decisions under the companies act, by different high courts, in support of his contention that contribution to the indian national congress should be allowed as an expenditure wholly and exclusively laid ..... tax was not an allowable deduction, either under section 10(1) or section 10(2)(ix) or section 10(2)(xv) of the indian income-tax act. the tribunal further overruled the contention that the contribution to the indian national congress was an allowable deduction with the following observation :' the appellate assistant commissioner, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1995Cal48
..... activities comprising undertaking of programmes and activities connected with coordination of research services and training and it was not wholly related to governmental functions. the government control was confined only to proper utilisation of government grant which is one of the sources of income. it was ultimately found that this organisation is not ..... the purview of section 56 altogether. they would be dealt with under section 32 which deals with contingent contracts or similar other provisions contained in the act. in the large majority of cases, however, the doctrine of frustration is applied not on the ground that the parties themselves agreed to an ..... sept. 1992 all the three writ application aforementioned filed by sankit textile corporation, mitesh textiles and prova textiles came up for final hearing before the hon'ble acting chief justice, a.m. bhattacharjee and all the three applications were dismissed and all interim orders were vacated. 7. on 4th sept. 1992 the appellant .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1960Cal67,63CWN834
..... known fact that provisions may be inserted in statutes ex abundanti cautela and emphasises that the insertion of such a provision in a particular statute does not necessarily affect or control rights under other statutes (vide p. 671) and smyth v. the queen, (1898) ac 782, was really concerned with the interpretation of the expression 'prosecuting barrister ..... in the well-known case of the colonial sugar refining co. ltd. v. irving, 1905 ac 369, and also on the later decision of the same tribunal in delhi cloth and general mills co. v. income-tax commissioner , and the decision of the letters patent bench of this court in the case of sadar ali v. ..... doing violence to it or overlooking or ignoring its express terms and the necessary intendment or implication, following therefrom. 21. we hold, therefore, that the amending act (west bengal act xvi of 1957) applies topending proceedings also, where the decree or order in question was passed on or after its commencement on 1-1-1958. that view .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal76,67CWN794,[1964]53ITR314(Cal)
..... the commissioner to cure such errors. it must not be too readily assumed that the repealing actof 1961 left a gap through which such errorsunder the repealed act could escape rectification. sub-section (2) of section 297 was enacted with the object, inter alia, of saving certain procedures for proper computation, determination and ..... . if the words 'proceedings for assessment' have a comprehensive meaning, including therein assessment proceeding for revision either under section 33a or 33b of the repealed income-tax act, then the first point argued by mr. roy loses all substance.16. mr. roy, however, argued that such an interpretation of the words 'proceedings for assessment ..... attorneys, messrs. khaitan and co., to write to the respondent commissionerdisputing the validity of the notices, firstly, on the ground of repeal of the income-tax act of 1922 and, secondly, on the ground of vagueness in the notices in that there was no indication as to how the previous assessments were erroneous or .....
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