Judgment Search Results Home > Cases Phrase: electricity amendment act 2007 section 1 short title and commencement Court: kolkata Page 5 of about 185 results (0.090 seconds)

Arun Shaw and anr. Vs. the Cesc Limited and ors.

Court : Kolkata

Reported in : (2001)3CALLT292(HC)

..... to pay the outstanding dues to get supply line.7. he has also drawn my attention to the provision of section 49b of the electricity (supply) act, 1948 being the west bengal state amendment and contends that the cesc is entitled to recover this amount by virtue of the aforesaid provision. in support of his submission he has ..... me that it does not give any right to cesc to deny the prospective consumer to get new electric connection on account of the alleged outstanding dues in respect of the selfsame premises. section 49b of the said act as amended is quoted hereunder:'49-b. recovery of dues as public demand in certain circumstances.--where any sum ..... is due from a consumer on account of supply of electricity or other charges and where such defaulting consumer, being an industrial or commercial .....

Paschimbanga Bhumijibi Krishak Samiti and ors. Vs. State of West Benga ...

Court : Kolkata

Reported in : (1996)2CALLT183(HC),100CWN900

..... history as regards right of the state of acquire a private property and amendments carried out by different constitutional amendment acts. before the constitution of india came into force, the right of the state to acquire the property was governed by article 299 of the government of india act.59. in rajamandri electric supply corporation v. state of andhra pradesh reported in : [1954]1scr779 , the ..... apex court held that in absence of a power to acquire a moveable property, the madras electric supply .....

Sri Hanuman Steel Rolling Mill and Another Vs. C.E.S.C. Ltd.

Court : Kolkata

Reported in : AIR1996Cal449

..... penal code and the existence of artificial means for such abstraction shall be prima facie evidence of such dishonest abstraction. the saidprovision has since undergone an amendment. section 39, indian electricity act as itnow stands, reads thus:-- 'whoever dishonestly abstracts, consumes' or uses any energy shall be punishable with imprisonment for a term which may extend ..... even the legal fiction that theft of electricity will be deemed to be a 'theft' within the meaning of section 378 of the ..... court is only concerned at this stage as to whether electricity is a move-able property so as to attract the provisions of section 378 of the indian penal code. it is also pertinent to note that the amendment made in section 39 of the indian electricity act, laid clearly stipulates that now there does riot exist .....

Lohia Mandilia and ors. Vs. C.E.S.C. Ltd. and ors.

Court : Kolkata

Reported in : AIR2003Cal233

..... newspapers, namely. the statesman, bartaman and biswamitra, moreover the conditions of supply have also been printed on the electricity bills.10. he submits that there is no inconsistency between the indian electricity act, 1910 and amended condition of supply, which have been challenged here. he contends further that principle of natural justice may be excluded ..... of consumerhaving been found to be guilty of mal-practice in respect of use of energy or pilferageis contrary to the provision of section 20 ofthe indian electricity act, 1910, which is reproduced hereunder :'power for licensee to enter premises and to remove fittings or other apparatus of licensee.-- (1) a licensee or ..... the consumer commits default or commits breach of the terms and conditions of the supply. he has drawn my attention to section 20 of the indian electricity act, 1910, which authorize the licensee to inspect, test, repair meter or meter fittings and for this purpose the licensee can have access upon prior intimation .....

Arun Sen. Vs. Puspa Rani Mukherjee and ors.

Court : Kolkata Appellate

..... the counter-claim for about 10 years. he has stated the ground for non-filing the same. moreover, there is no limitation under the code of civil procedure (amendment) act of 104 of 1976 that the written statement shall be filed within a certain period. rather order 8 rule 6a sub-clause 3 lays down that the plaintiff shall be ..... declaration and injunction in respect of a flat mentioned in schedule a to the plaint claiming that he has every right to enjoy all amenities including installation of electric meter in the common electric meter box under the staircase of the building, as described in schedule b to the plaint and for other reliefs. in that suit, the defendant no ..... a to the plaint at the premises, as described in schedule b to the plaint. thereafter, the dispute cropped up as to installation of an electric meter by the plaintiff in the common electric meter box situated under the staircase. for that reason, the plaintiff/respondent no.1 had to file the said suit being title suit no.685 .....

Assistant Commissioner of Income Vs. the Champdany Industries Limited

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)97TTJ(Kol.)41

..... have gone through the orders of the authorities below. we have carefully perused the materials on record. it is well known that the direct tax laws (amendment) act, 1987 has substituted then section 147 of the act w.e.f. april 1st, 1989. the scope or powers for re-assessment has now been widened and the conditions precedent to be fulfilled under ..... happens to change his opinion is accepted by the board in its circular no. 549 dated october 31st, 1989, which explains the amendments made in section 147 by the direct tax laws (amendment) act, 1989. in other words, even after the amendment, the a.o. must have reason to believe that income has escaped assessment, a mere change of opinion does not justify ..... case of garden silk v. dcit (237 itr 668); the full bench of the hon'ble delhi high court in cit v. kelvinator of india ltd. (256 itr 1); united electrical v. cit (258 itr 317) (delhi) and vishnu brewell v. i.t.o. (257 itr 512)(orissa) may be referred to.however, if there is a failure on the .....

Pieco Electronics and Electricals Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [1994]205ITR469(Cal)

..... which calls for interference under section 154. we are of the view that the issue relating to investment allowance on machinery for manufacture of bulbs and electric fittings is highly debatable. any amendment of the original order in such a case is thus merely a change of opinion and is, therefore, beyond the ambit of section 154.22. ..... on the facts and in the circumstances of the case, the tribunal was right in holding that machinery used for manufacture of electric bulbs and fittings is not entitled to investment allowance under section 32a of the act ?3. whether, on the facts and in the circumstances of the case, the tribunal was right in holding that grant of ..... allowance on the plant and machinery owned by an assessee and is wholly used for the purpose of business carried on by him. section 32a(2) of the act lays down, inter alia, that plant and machinery which are entitled to investment allowance shall be used for the purposes of the business of construction, manufacture or production .....

Mangalore Electric Supply Co. Ltd. (In Voluntary Liquidation) Vs. Comm ...

Court : Kolkata

Reported in : [1972]86ITR472(Cal)

..... 1957-58. the previous year is the year commencing from april 1, 1955, and ending on october 14, 1956.2. the mysore government acting under section 4(1) of the madras electricity supply undertakings (acquisition) act, 1954, took over all the properties of the assessee on october 14, 1956. the assessee did not carry on any business thereafter.3. ..... went into the question of capital gains to be levied in respect of the said compensation under section 12b of the indian income-tax act, 1922, the section as it then stood after amendment by the finance (no. 3) act, 1956, was as follows :'12b. (1) the tax shall be payable by an. assessee under the head 'capital gains' in ..... therein or the compulsory acquisition thereof under any law.24. the legislature, it appears, has tried to be much more explicit in the new act than it was after the amendment in 1956 of the old act.25. we are, therefore, clearly of opinion that the doctrine of ejusdem generis does not apply to the word 'transfer' in section 1213( .....

Tapan Kumar Sinha Vs. West Bengal State Electricity Board and ors.

Court : Kolkata

Reported in : (1997)2CALLT71(HC)

..... does not arise.7. mr. sanyal, appearing on behalf of the respondent on the other hand, submitted that a proceeding under section 26(6) of indian electricity act does not debar the board from claiming delayed payment surcharge which is leviable in terms of the agreement. according to the learned counsel the delayed payment surcharge is ..... after the hearing was concluded and the judgment was reserved. no leave was taken or granted for filing such supplementary affidavit. even no application has been filed for amendment of the writ petition and, thus the scope of the writ petition cannot be permitted to be widened. it, however, goes without saying it would be open ..... prayaglal agarwala & co. jharia reported in 1986, pljr 807, a full bench of the patna high court while interpreting section 139 of the income tax act prior to its amendment with effect from 1.4.1971, held that payment of statutory interest for delayed submission of return has to be paid irrespective of the fact as to whether .....

Commissioner of Income-tax Vs. North Koshalpur Colliery Co. Pvt. Ltd.

Court : Kolkata

Reported in : (1986)55CTR(Cal)409,[1986]161ITR756(Cal)

..... industry itself. there, this court, after considering the judgment in the case of cloth traders' case : [1979]118itr243(sc) , as well as the amendment made by the finance (no. 2) act, 1980, held as follows (at page 790) :'therefore, in our opinion, on the ratio of the decision of the supreme court in the case of ..... of sub-section (1) of section 80e would equally be applicable to the interpretation of sub-section (1) of section 80m......the question which arose in cambay electric supply co.'s case : [1978]113itr84(sc) was whether unabsorbed depreciation and unabsorbed development rebate were liable to be deducted in arriving at the figure of ..... ; secondly, ascertain what part of the total income so computed represents the profits and gains attributable to the business of the specified industry (here generation and distribution of electricity) ; and, thirdly, if there be profits and gains so attributable, deduct 8% thereof from such profits and gains and then arrive at the net total income .....