Court : Kolkata
Reported in : [1979]117ITR492(Cal)
..... 1945] 13 itr 221. in this case, the judicial committee held that the indian i.t. act, 1922, would mean the act as amended at the date of the passing of the finance acts and would necessarily include all alterations made by the amending act which might have already come into force on the 1st april of the assessment year. (b) cit ..... v. isthmian steamship lines : [1951]20itr572(sc) . the supreme court held in this case that in income-tax matters the law to be applied is the law in force in the assessment year unless otherwise stated or implied. (c) riverside (bhatpara) electric ..... . the facts in this lease were that the assessee was carryingon business of distribution of electricity and owned service lines. a portion of the cost of such service lines had been borne by the consumers concerned. under the indian i.t. act, 1922, the written down value of the assets had to be calculated on the actual .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1953Cal733,57CWN627
..... meaning of section 18(5) is pending has not paid the rent for, say, april 1950 to september 1950, he would not be protected against eviction. before the amending act--act 62 of 1950--the nonpayment of what was formerly rent for the premises could, not be considered default in payment of rent, as the tenancy had already been ipso ..... tenancy had been automatically extinguished and against whom a suit for ejectment had been brought, had made any payment between the dates of the main act and the amending act. but if the effect of the amending act be to make him not only liable for the rent for the intervening period but also liable to pay it, as it accrued, month ..... 179 (l), aid the legislature's defective phrasing of an act, or add and amend, or by construction, make up deficiencies which are left in the act. even where there is a 'casus omissus', it is, as said by lord russell of killowen in -- 'hansraj gupta v. dehra dun mussoorie electrical tramway co. ltd.', , for others than the court to .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]116ITR383(Cal)
..... of each case.12. now, in cit v. general electric co. of india ltd. : [1978]112itr246(cal) , it has been held by this court that the question as to whether there is a mistake apparent from the record should not be determined on the basis of an amending act giving retrospective operation to a section but on the basis of ..... the section as it stood prior to the amending act. mr. sengupta thereafter cites this case as an authority in support of his argument that the chloride case : ..... the appellate order of the tribunal, it cannot be said that it must be left out of our consideration in determining this issue.14. further, the case of general electric co. of india ltd. : [1978]112itr246(cal) was decided on its special and peculiar facts and in our opinion the principles stated therein are not of universal application .....
Tag this Judgment!Court : Kolkata
Reported in : II(1999)DMC280
..... criminal procedure, the quantum of maintenance was earlier prescribed at rs. 500/- per month but the same has since been changed by the west bengal amendment being the criminal procedure code (w.b. amendment act, 1992). by this amendment, which came into effect from august 2,1993, the amount of maintenance as mentioned in the sub- clause has been raised to rs. 1, ..... 500/- per month.6. the proposition of law before the amending act of 1992 would thus lead to an irresistible inference that what was in fact urged on behalf of the opposite party-wife was only this much that she should be ..... the husband as determined by the magistrate was rs. 5,584.46. the opposite party-husband was a senior e.d.p. operatior of information technology of calcutta electric supply. casually, one pay-slip of the petitioner for the month of january, 1997 was shown during the course of hearing from the side of the petitioner which .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2005Cal145,2005(2)CHN575
..... from that in this case it has been pointed out that, on a proper interpretation of legislation by reference, there is no conflict between the amendment introduced by the amending act and chapter vii, rule 1 of the original side rules.74. the original side rules of this hon'ble court does not show any intention ..... of the penal code would also effect the said expression of 'public servant' which was incorporated by reference in the prevention of corruption act, 1947. the bare facts were that the respondent narashimhan was an employee in heavy electrical (india) ltd., bhopal which was a government company. the short point involved was that prevention of corruption ..... act, 1947 incorporated by reference the definition of the word 'public servant' from section 21 of the indian penal code and as such .....
Tag this Judgment!Court : Kolkata
Reported in : (1996)1CALLT254(HC)
..... intended that the presence of the president in conducting such proceedings is a must will be further evident from section 18a of the said act which was introduced by the consumer protection (amendment) act 1991 with effect from 15th june 1991, which provides, inter alia, when the office of the president of the district forum or ..... of hon'ble supreme court will not be applicable in the instant case as section 14 has undergone a change by the consumer protection (amendment) act 1993, is wholly misconceived. it is submitted on behalf of the respondent that when the supreme court was considering and interpreting section 14 of the consumers ..... been taken by the west bengal state consumer dispute redressal commission calcutta and behar state consumer disputes redressal commission, patna in the case of west bengal state electricity board v. paharimata cold storage and in the case of det majaffarpur v. agricultural marketing board respectively. 22. it has been contended by the respondents that .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)1CALLT63(HC),95CWN248
..... of law although the order may be merely an exercise of administrative function, pure and simple, a similar view can also be gathered from the case of kerala state electricity board v. indian aluminium co. ltd. and ors. reported in : [1976]1scr552 . this preamble is required for a definite purpose. in the case under consideration ..... law involved in the case.5. the central government promulgated the cement control order, 1967 for control of price and equitable distribution of cement. by a subsequent amendment effected into the aforesaid cement control order, 1967, in 1982 the central government released non-levy cement from its operation with effect from february 28, 1982 as ..... to operate on the same field and that the state control order having been promulgated under section 3 of the essential commodities act, 1955 read with section 6 thereof, must prevail over the cement control order, 1967 as amended in 1982.32. on an interpretation of clause (i) of s.o. 681(e) dated november 30, 1974 .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(1)CHN552
..... in rent control legislation as has been noticed by the calcutta high court and is found even in agrarian reforms laws (vide malabar tenancy act, as amended by act vii of 1954, madras). section 13 of the amendment act compels the postponement of the institution of the suit (including appeal) for a period of three years from the date of the transfer. ..... was put by us to counsel on both sides and the learned advocate representing the state readily agreed that the policy of the legislation and the conditions in the amendment act would be fulfilled if the interpretation we proposed were to be accepted. we are satisfied that as far as possible courts must avoid multiplicity of litigation. any ..... to the promoter through a/c. payee cheques a total sum of rs. 1,47,718/- and on 31.05.1977, smt. illora sarkar paid rs. 500/- for electric meter and rs. 1000/- for taking possession of the flat.45. it has also been alleged in the aforesaid application that on 31st may, 1977 all payments were made .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT214(HC)
..... respondents, particularly the respondent no. 4, commercial tax officer to issue declaration forms and form 'c' to the petitioners immediately, and further, for declaration that the west bengal taxation laws (amendment) act, 1987 particularly section 4(b) (b) (ii) thereof is illegal, and ultra vires to the constitution and for consequential reliefs restraining the respondents from realising any sales tax/turnover tax ..... industry to survive, by way of total exemption as granted from payment of sales/turnover tax. acting on such representation the petitioners initially intended to start a business of manufacture and sale of tape-recorders but subsequently started business of manufacture and sale of other electrical appliances particularly voltage stabilizer, television sets both coloured and black and white in a competitive market .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)10ITD542(Kol.)
..... (p. 1371) 12. we, therefore, find no merit in the contentions of the assessee that the assessments already completed could not be reopened in view of the amending act.13. in view of the foregoing discussions, the appeals fail. however, we may observe that validity of retrospective effect of section 80aa is under consideration before the hon' ..... cit v. general electric co. of india ltd. [1978] 112 itr 246 (cal.). the said case pertains to the question as to rectification of a mistake apparent from the record and in that context the hon'ble calcutta high court answered that a mistake found in the order in view of the amending act later coming into force ..... it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the legal fiction about the retrospective operation of the amendment act. if, as a result of the said fiction we must read the subsequently inserted proviso as forming part .....
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