Court : Kolkata
Reported in : (2004)2CALLT299(HC)
..... restriction on the exercise of jurisdiction in a second appeal as far as the high court is concerned. needless to record that the code of civil procedure amendment act, 1976 introduced such an embargo for such definite objects and since we are not required to further probe on that score, we are not detailing out, ..... court of fact, the appellate court below should have been more cautious and should have remanded the matter back to the trial court for taking evidence after the amended written statement was accepted. the learned counsel for the appellant in this regard relied on a judgment reported in : [2001]251itr84(sc) (santosh hazari v. ..... suit premises he has surrendered electric connection and meter to the electricity authority on 25.03.1991.5. as stated above by order no. 35 dated 28.03.1994 the said amendment was made part of the plaint.6. the plaintiff filed another amendment application on 28th march, 1996. the proposed amendment in the amendment application was as follows:paragraph .....
Tag this Judgment!Court : Kolkata
Reported in : [1975]45CompCas563(Cal),79CWN132
..... proposed in the scheme. 16. our attention was drawn by mr. mookerjee to a bench decision of this court in hindustan commercial bank ltd. v. hindusthan general electric corporation. in that case it was held that, where the court called upon to sanction a scheme of arrangement found that it was called upon also to confirm a ..... the former in a winding-up. reliance was next placed by mr. nag on a decision of the english court of appeal in in re isle of thanet electric supply co. ltd. in that case a company adopted new articles and under these articles the preference shareholders were given the right to a fixed cumulative preferential dividend ..... upon such terms as the court may impose. (3) the memorandum of association and the articles of association of the company should be altered and amended, in accordance with the provisions in the companies act, 1956, so as to correctly reflect the capital structure of the company under the scheme. 21. subject to the conditions mentioned above, the scheme .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal505,75CWN256
..... the circumstances required that it should be so interpreted.' it may be noted that the interpretation clause in section 2 of the act, relating to 'number' and 'gender' were repealed by repealing and amending act, 1914, (act x of 1914). as has been pointed out by the appellate court, section 13 always refers to the context' and on ..... defendant no. 1, in addition was directed to refund all moneys drawnby him as supervisor from the imambarah from december, 1956 together with rs. 144. 74 as electric charges. further, there was to be thorough checking of accounts from january, 1957 till the receiver official trustee took charge, in order to determine if the defendant no ..... impediment in accepting the same. the defendant no. 1 stated that he resided in a portion of mahal sarai with the permission of the manager and the electric charges were not for his personal use, while all alterations of misappropriation were emphatically denied. the defendant denied that the keys of the imambarah were with him .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)84CTR(Cal)122,[1991]190ITR81(Cal)
..... case of distributors (baroda) p. ltd. : [1985]155itr120(sc) . in fact, this view was taken earlier by the supreme court in the case of cambay electric supply industrial co. ltd. : [1978]113itr84(sc) , where the supreme court had to consider the question whether unabsorbed development rebate and depreciation carried forward from earlier ..... company to which this section applies, where the total income (as computed in accordance with the other provisions of this act) includes any profits and gains attributable to the business of generation and distribution of electricity . . . there shall be allowed a deduction from such profits and gains of an amount equal to 8% ..... that 'the gross total income means the total income computed in accordance with the provisions of this act, before making any deduction under this chapter or under section 280-o'. although this definition came by way of an amendment with retrospective effect, the supreme court has held in the aforesaid case of distributors (baroda) p. .....
Tag this Judgment!Court : Kolkata
Reported in : [1970]76ITR26(Cal)
..... has been referred to this court:'whether, on a true interpretation of the provisions of section 10(2)(via) of the indian income-tax act, 1922, as amended by the indian income-tax (amendment) act, 1953 (act xxv of 1953), the assessee was entitled to an allowance of additional depreciation for the assessment year 1959-60?'3. sub-section (via) ..... consonance with the view expressed by the madras high court in the decisions of veerappa transports v. commissioner ofincome-tax and kumbakonam, [1963] 50 i.t.r 442. electric supply corporation ltd. v. commissioner of income-tax. the other decision referred to by dr. pal, which is abench decision of this court in the case of ..... this clause 'falling within the period' govern. so far as the first question is concerned, in the decision of the madras high court in the case of kumbakonam electric supply corporation ltd. v. commissioner of income-tax, [1963] 50 i.t.r. 809 it was held that the five-year limit prescribed for extra depreciation allowance .....
Tag this Judgment!Court : Kolkata
Reported in : (1997)2CALLT394(HC)
..... in his impugned order, the learned counsel appearing for the petitioner has referred to a decision of the supreme court reported in : (1972)iillj9sc (the united provinces electric supply co. ltd. v. t.n. chatterjee and ors.,). but this judgment, in my opinion, has no application to the present case and to the ..... after considering the application and after hearing both the parties dismissed the revisional application and set aside the order passed by the learned munsif allowing the amendment of written statement in part. the learned additional district judge while setting aside the order of the learned munsif took note of the following admitted matters ..... in this application under article 227 of the constitution of india. the learned additional district judge has not acted illegally or has not caused any grave injustice to the petitioner by setting aside the order of amendment of written statement passed by the trial court. the learned additional district judge has given convincing reasons .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]119ITR431(Cal)
..... the rate of five thousand rupees per month for any period of his employment after the 28th day of february, 1963:...... ' 8. section 40(c)(iii) was amended by the finance act of 1964, whereafter it reads as follows :' (iii) any expenditure incurred after the 29th day of february, 1964, which results directly or indirectly in the provision of ..... results in a benefit to the employee. payments on account of travel concession or free or concessional passage are not cash benefits in kind.24. the decision in south arcot electricity distribution co. ltd. v. k. mohamed khan : (1963)illj5mad , in our view, does not advance the case of the revenue. it would be inappropriate to draw ..... the computation of the total income of an employee and came under a special category. dr. pal next contended that the decision of the madras high court in south arcot electricity distribution co. ltd. v. k. mohamed khan : (1963)illj5mad , did not advance the case of the revenue at all as the high court in that case was .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal56
..... b) (viii) and paragraph 2.8 were substituted paragraph 2.7 relates to procedure for reimbursement. it is, therefore, not correct to contend that by such amendment alone, the writ petitioner became eligible to claim reimbursement of the price differences.30. the stated taken by the appellants and the eepc in the aforementioned situation cannot, ..... be observed for obtaining the benefit was that the export products must be manufactured with indigenous steel. mr. mitra would urge that the object of the amendment the scheme of 17th october, 1985 was made with a view to dispense with the original requirement that raw materials must be obtained from the main producers ..... transferee cannot suffer for the fault of his predecessor.56. in n. chellappan v. secretary, kerala state electricity board reported in : [1975]2scr811 , the supreme court was dealing with a case under section 30 of the arbitration act, 1940. the said decision, therefore, has no application in the instant case.57. in prasun roy v .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT379(HC),94CWN233
..... naranarayan guptoo, learned advocate-general appearing on behalf of the state-respondents, has urged that the order of supersession under section 553 after its amendment by the amendment act 1980 pro-vides for immediate action and the question of following the principles of audi alteram partem is ruled out. he also submits that the ..... the commissioners of the municipality,(ii) irregular purchase by the commissioners of different parts of tube wells, pipes, etc., and substandard tubes and other electrical equipments after reciting the above grounds or reasons the order states-'and whereas in the opinion of the governor there has been persistent default in the ..... municipality;and whereas there has been irregular purchases by the commissioners of different parts of tube-wells, pipes, etc., and sub-standered tubes and other electrical equipments;and whereas in. the opinion of the governor there has been persistent default in the performance of the duties imposed on the commissioners and .....
Tag this Judgment!Court : Kolkata
Reported in : 1992(40)ECC404,1993LC205(Calcutta),1991(51)ELT291(Cal)
..... case in short is as follows:the petitioner company is a registered manufacturer exporter engaged in manufacture of acsr conductors for the use in distribution of electricity by state electricity board and for that purpose the petitioner inter alia import aluminium wire rods and high carbon wire rods which are used as raw material in the ..... central government for the purpose of clarification and directions in this behalf, so that such procedure adopted by the petitioner might be validated and legalised. after the amendment was made in the notification on june 5,1987, it appears that the petitioner was entitled to get reimbursement of the goods and the petition has been ..... import of raw materials subject to fulfilment of certain prescribed conditions. the government of india in exercise of powers conferred by section 25(1) of the customs act, 1962 in public interest by notification no. 210/82 dated 10-9-1982 exempted from payment of customs duty and additional duty of customs all raw materials .....
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