Court : Kolkata
Reported in : 2005(3)CHN613,[2005(107)FLR780],(2005)IIILLJ161Cal
..... learned counsel for the parties, the short question that falls for determination before this court is whether the provisions of the west bengal non-government educational institutions and local authorities (control of employees' provident fund) act, 1983 and the west bengal recognised non-government educational institution employees (death-cum-retirement benefit) scheme, 1981 would apply to the present school which is administered by a trust.submission on behalf of ..... institution is excepted from the application of the 1983 act as contemplated in sub-section (4) of section 1.a 'non-government educational institution' has been defined in section 2(6) of the said act to mean an educational institution not maintained or managed by the state ..... be seen whether the school comes within the definition of 'non-governmental educational institutions' on which the 1983 act or the 1981 scheme applies. ..... a non-government educational institution, provided it is included within the inclusive definition given in section 2(6). ..... the school, being recognised or affiliated by the central board of secondary education, it is definitely a non government educational institution. ..... the word 'affiliated' or 'approved' used in the definition of educational institution in para-5 clause (b) is defined in para-5 clause (a) sub-clause (i) to mean the recognition of the institutions ..... avoided if there was explanation for the default to the satisfaction of the authority and the dissatisfaction must be clear and definite. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)13ITD499(Kol.)
..... made to the definition of the word 'maintenance' as given in section 3(b) of the hindu adoptions and maintenance act to show that 'maintenance' includes education. ..... alternative it was contended that it would be a case of deemed gift either under clause (a) or clause (b) of section 4(1) of the wealth-tax act, 1957 ('the 1957 act'), as the expenses required to be incurred on the education of the three daughters would be much less than the amount of money transferred to them.17. ..... . radhakrishna gade rao's case (supra), their lordships of the madras high court, while considering the definition of gift under section 2(xii), held that a transfer made voluntarily and without consideration in money or money's worth can hardly fit in with the so-called gifts or settlements of ancestral or joint family property in favour of unmarried daughters ..... then it was held by the high court in that case that the karta in making the gift was meeting the obligation of the family to the daughter, though the provisions of the hindu adoptions and maintenance act were not considered by their lordships, yet the fact remains that even for the assessment year 1970-71, it was held that a huf has a legal and moral obligation to incur expenses on the occasion ..... filed by the assessee is directed against the order of the commissioner (appeals) dated 29-9-1983 upholding the order of the gto holding that the assessee made gifts of rs. ..... radhakrishna gade rao [1983] 143 itr 260 ..... cit [1983] 141 itr ..... aced [1983] 144 itr 916 .....
Tag this Judgment!Court : Kolkata
Reported in : (2006)3CALLT490(HC)
..... which took the shape of rule was issued and/or framed in exercise of powers conferred by sub-section (1) and in particular by clause (p) of sub-section (2) of section 66 of bengal rural primary education act, 1930. ..... order which has been issued in terms of theearlier provision of bengal rural primary education act regardingdeemed suspension is also a service condition that means all the service conditions of the bengal rural primary education act go by virtue of rule 35 of the rules framed under west bengal primary education act and these rules came into force effective from november 22, 1991. ..... section 105 of the said act which contains repeal and continuance is quoted hereinbelow:(1) the bengal (rural) primary education act ..... from the notification the same has been issuedunder the powers conferred under section 66 of the bengal rural primary education act, 1930. ..... 1930 and the west bengal urban primary education act, 1963 and the west bengal (rural) primary education (temporary provision) act, 1969; regarding appointment of teachers and service conditions of primary teachers, contrary to the provisions of these rules, are hereby repealed in the districts where the west bengal primary education act, 1973 (43 of 1973) has come into force:provided that appointment of all teachers made with the approval of the director prior to the ..... dilipkumar raghavendranath nadkarni : (1983)illj1sc the court held that the expression 'life' does: not merely connote animal existence or a continued .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(4)CHN60
..... section 105 of the said act which contains repeal and continuance is quoted hereinbelow:' (1) the bengal (rural) primary education act, 1930, the west bengal urban primary education act, 1963 and the west bengal rural primary education (temporary provisions)act, 1969 ..... -all rules and orders made under the bengal (rural) primary education act, 1930 and the west bengal urban primary education act, 1963 and the west bengal (rural) primary education (temporary provision) act, 1969 regarding appointment of teachers and service conditions of primary teachers, contrary to the provisions of these rules, are hereby repealed in the districts where the west bengal primary education act 1973 (43 of 1973) has come into force:provided that appointment ..... took the shape of rule was issued and/or framed in exercise of powers conferred by sub-section (1) and in particular by clause (p) of sub-section (2) of section 66 of bengal (rural) primary education act, 1930. ..... order which has been issued in terms of the earlier provision of bengal (rural) primary education act regarding deemed suspension is also a service condition that means all the service conditions of the bengal (rural) primary education act go by virtue of rule 35 of the rules framed under west bengal primary education act and these rules came into force effective from november 22,1991. ..... dilipkumar raghavendranath nadkarni, : (1983)illj1sc , the court held that the expression 'life' does; not merely connote animal existence or a continued .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)1CALLT63(HC),1998(2)CHN276
..... primary school council is established such officers and other persons shall be deemed to be employed by the ad-hoc committee appointed under section 93 in relation to the district (3) all primary schools recognised under the bengal (rural) primary education act, 1930 or the west bengal urban primary education act, 1963, shall be deemed to have been recognised under this act until the expiration of the period of recognition subject, however, to the power of the primary school council having jurisdiction to withdraw ..... option in relation to the secondary teachers the learned judge observed :-'the aforesaid memorandum dated 31st july, 1981 shall not be operative in case of those primary teachers who are covered by the bengal (rural)primary education act, 1930 until the existing rule 4a framed under the said act of 1930 is suitably amended, and if already amended, the memorandum of 31st july, 1981 shall be applicable to them as well with all its force.'11. ..... in respect of the areas which were not covered by 1930 act, the state enacted west bengal urban primary education act the scheme laid down under the 1930 act was required to be implemented by the district school board, a body corporate constituted thereunder ..... union of india, : (1983)illj104sc , relle on by shri salve and followed in delhi cloth & general mills co. ..... , : [1983]3scr438 , that a statute is not properly called a retrospective statute because a part of the requisities for its action is drawn antecedent to is passing,' 77. .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(1)CHN34,[2006(109)FLR909]
..... said three sections are quoted hereinbelow for facilitation of discussion :section 105 of the said act which contains repeal and continuance is quoted hereinbelow :(1) the bengal (rural) primary education act, 1930, the west bengal urban primary education act, 1963 and the west bengal (rural) primary education (temporary provisions) act, 1969 ..... the bengal (rural) primary education act, 1930, all rules, orders and notifications made or issued from time to time under the said act, applicable to a district school board and continuing in force immediately before such repeal shall continue in force in so far as they are not inconsistent with the provisions of this act, until they are repealed or amended.section 106. ..... shape of rule was issued and/or framed in exercise of powers conferred by sub-section (1) and, in particular, by clause (p) of sub-section (2) of section 66 of bengal (rural) primary education act, 1930. ..... notification, the same has been issued under the powers conferred under section 66 of the bengal (rural) primary education act, 1930. ..... (3) all primary schools recognized under the bengal (rural) primary education act, 1930 or the west bengal urban primary education act, 1963 and all primary schools under private ownership which receive salary for the approved teachers from the state fund and which were recognized by the competent authorities in terms of the orders issued by the education department or the director of public instruction from time to time otherwise than the .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)2CALLT327(HC),94CWN1166
..... and thereafter the aforesaid notification dated 4th march, 1970, as it apparently appears, was issued by substituting a new rule 4a' in place of the old rule 4a under the provision of section 66(2) (p) of the bengal (rural) primary education act, 1930 by which the district school boards set up under the act of 1930 were to act in accordance with the new amended rule 4a by giving extention of service year by year till the age of 65 years. ..... rule 28 of the management of recognized non-government institutions (aided and unaided) rules, 1969 framed under sections 45(1) and 45(2) (d) of the west bengal board of secondary education act, 1963 deals with powers of the managing committee and rule 28(1) (iii) thereof does not deal with the age of superannuation or the period of extension of service after superannuation but simply lays down the procedure ..... ' it must be noted here that in 1983-85 another commission was appointed which is popularly known as chattopadhyay commission and dealing with the age of superannuation of the teachers the commission recommended that the retirement age of school teachers, whether in private or in government service, ..... thereafter the chattopadhyay commission (1983-85) again went into the question and recommended that the age of retirement of school teachers whether in private or in government service should be 60 years. ..... dated 12th september, 1983) supersedes any statutory rules framed under the provisions of any statute. .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(2)CHN67
..... the boards established by and under the west bengal board of secondary education act and the west bengal board of madrasah education act decide the syllabus to be taught at the secondary level and also conduct the secondary examinations. ..... the council, established by the west bengal council of higher secondary education act, decides the syllabus to be taught at the higher secondary level and conducts higher secondary examinations. ..... the other three of such laws, with which we are concerned here, are the west bengal board of secondary education act, 1963, the west bengal council of higher secondary education act, 1975 and the west bengal board of madrasah education act, 1994.4. ..... primary education at present is imparted through primary schools, all of which are controlled and managed by the district primary school councils, established by and under the west bengal primary education act, 1973. ..... one of them is the west bengal primary education act, 1973. ..... we feel that the boards and the council, established by the abovementioned acts, and the director of school education, government of west bengal, should be jointly made responsible for not recognizing an institution unless the institution satisfies the minimum specified standard for establishment of an institution capable of imparting secondary and higher secondary education.13. ..... the syllabus to be taught at the primary level is determined by the west bengal board of primary education, constituted by and under the said act.7. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1973Cal78,[1973]43CompCas337(Cal)
..... mitter argued that the word 'estate' had not been defined in the act and that by virtue of section 2(p) of the act, the definition of that word in the bengal tenancy act was to be applied. ..... neither the cess act nor the bengal (rural) primary education act requires a determination of cess covered by the two statutes. ..... taking into consideration the above provisions of the cess act and the bengal (rural) primary education act it seems to us that no determination of cess is necessary for the purpose of making a lawful demand for realisation of the snmc. ..... there are similar provisions in the bengal (rural) primary education act, 1930 for levy of education cess. ..... to us it seems that this notice is misleading because there was no determination of cess by the additional deputy commissioner; statutory provisions regarding cess, public work cess and education cess are such that a determination of the liability of a lessee for cess is not called for. ..... it appears that the additional depuly commissioner, jalpaiguri, notified the manager of the tea estate on april 13, 1967 that rent, cess and education cess had been determined in respect of tea estate under section 42(ii) of the estates acquisition act. ..... section 29 (2) of this act provides that primary education cess shall be levied at the rate of 5 pice on each rupee of annual value of land. ..... once the annual value of land is determined, the demand for road, public works and education cess is fixed in accordance with the statutory provisions. .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)2CALLT201(HC),95CWN754
..... although the west bengal (rural) primary education act 1930 has been repealed, the rules framed under section 66(2) of the said act with amendments and substitution are yet in ..... , only the question of recognition of such school can be considered in accordance with the provisions of section 60(1)(i) of the west bengal primary education act, 1973 which has come into force after repeal of the west bengal (rural) primary education act, 1930. ..... may be mentioned that now the district education board has been substituted by primary school council and it is the duty of such primary school council to consider the question of grant of recognition to primary schools in exercise of the power under section 60( 1) (i) of the west bengal primary education act, 19731, which is as follows:'section 60. ..... was brought to our notice that the aforesaid rule 3d was substituted by another rule 3d by a notification dated 11th september, 1980 issued in exercise of the power under sub-section (2) of section 66 of the bengal (rural) primary education act, 1930. ..... have been framed in exercise of the power under sub-section (2) of section 66 of the bengal (rural) primary education act, 1930. ..... the learned judge after hearing the counsel for the parties has directed the director of the school education, west bengal primary branch, and other respondents to the writ application to accord approval to the school with effect from 1st january, 1991 and to appoint the organiser teachers and to approve the appointment of .....
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