Judgment Search Results Home > Cases Phrase: electricity amendment act 2007 section 8 amendment of section 43 Court: kolkata appellate Page 7 of about 96 results (0.062 seconds)

Mangali Haldar and Another Vs. the State of West Bengal

Court : Kolkata Appellate

..... not choose to file appeal. mr. mallik made it categorically clear that state was happy with the judgment of the learned sessions judge. the instant incident occurred much prior to amendment wherein the de-facto complainant had been given power to prefer appeal with the leave of the court. such provision, in my view, cannot be given retrospective effect. thus, i ..... do not wish to venture to find out whether a second appeal would be maintainable or not in view of amendment. hence, the application for revision would have to be considered within the parameters so prescribed under section 401.12. i have examined the lower court records. if we look to .....

Alok Kumar Das and Orthers Vs. the State of West Bengal

Court : Kolkata Appellate

..... mr roy further contended that although the mischief of that provision could be extended to the private individuals acting as agents of the government in view of the west bengal criminal law amendment, (special courts) act 1949 as amended up to 1990 the special court was not competent to try the offence involving private individuals.5. ..... losing a forum if the special judge would try the offence. according to mr. mallick, the special judge, although appointed from higher judiciary, was to act at the initial stage as magistrate before the case could be committed to sessions court. hence, the apprehension was misconceived. he further contended that the punishment provided ..... shyama das banerjee and another)6. opposing the application, mr swapan kumar mallick, learned counsel appearing for the prosecution contended that the provision of the said act of 1949 was clear that the offence could be tried by the special court as would appear from the schedule appended there under. hence, the contention .....

Yashdeep Trexim Vs. Board for Industrial and Financial Reconstruction ...

Court : Kolkata Appellate

..... net worth. explanation.-for the removal of doubts, it is hereby declared that an industrial company existing immediately before the commencement of the sick industrial companies (special provisions) amendment act, 1993, registered for not less than five years and having at the end of any financial year accumulated losses equal to or exceeding its entire net worth, shall be ..... of sica. 12. next, he referred to the definition of company in sica prior to its amendment by act 57 of 1991. section 3(1)(d) of sica earlier read : company means a company as defined in section 3 of the companies act, 1956 (1 of 1956), but does not include a government company as defined in section 617 ..... of that act. 13. according to him purposive construction need not be applied when a statute has been amended from time to time on the basis of fresh needs and has thus not remained static. in such a case, literal interpretation is to .....

M/S. Indo American Electricals Ltd. Vs. Gopa Sinha and ors.

Court : Kolkata Appellate

..... is warranted because otherwise the intendment of the legislature will be defeated and the class of tenants for whom the beneficial provisions were made by the mandatory and the amending act will stand deprived of them.7. 4. decision of miss santosh mehta v. om parkash and ors. reported in air 1980 sc 1664.8. by referring this ..... filed on august 17, 2007. admittedly, the petitioner is contesting the said suit by filing a written statement. it took other steps such as filing a written objection against the petition for amendment of the plaint but it did not take any step in compliance with provisions of section 7(1)(b) of the act of 1997. it took ..... bengal premises tenancy act, 1997 on contest.2. the short fact is that the plaintiff/opposite party instituted an ejectment suit being ejectment suit no.5 of 2007 on the ground of default, reasonable requirement, etc. the petitioner was contesting the said suit by filing a written statement. even it participated in the matter of amendment of the .....

Dropadi Properties (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2007)108TTJ(Kol.)774

..... karnani mansion consisting of numerous residential flats and over a dozen shops. all these were let out to the tenants who made monthly payments which included charges for electric current, for the use of lifts, for the supply of hot and cold water, for the arrangement for scavenging, for providing watch and ward facilities as ..... freehold property was acquired for which conveyance was pending, though possession was transferred on payment of actual consideration. this was included in definition of 'owner' consequent to amendment in section 27. but, since the facts of this case are different from the present assessee's case inasmuch as the assessee's case is related to leasehold ..... but split the receipts into two parts, one part being treated as rent and the other as "income from other sources" taxable under section 12 of the it act, 1922. the tribunal held that the second part was assessable as income from business under section 10. neither the department nor the assessee contended that part .....

West Bengal State Electricity Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1983)5ITD636(Kol.)

..... the ito in computing the income for the assessment year under appeal allowed deduction under section 36(1)(iv) of the act, the amount contributed by the assessee to a trust called "the west bengal state electricity board employees' provident fund" even though the fund was not a 'recognised fund'. the commissioner was of the opinion ..... the employer in relation to the said establishment (hereinafter referred to as the 'employer') shall within three months of the date of publication of this notification, amend the constitution of the provident fund maintained in respect of the establishment hereinafter referred to as the fund, in regard to the following matters. para 3 of ..... dated 8-7-1971, it is found that the assessee's contributory provident fund scheme drawn up in 1965 in accordance with section 5 continued with certain amendments after the notification of the state government granting exemption under section 17(1) was issued. this is apparent from the registered trust deed executed on 16 .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... , all the advocates and consultants present during the hearing today were also invited to give their views.3. section 35b(2) of the central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion that order ..... appeal on his behalf to the appellate tribunal against such order.4. similar provision as that was existing under section 129a(2) of the customs act, 1962 at the relevant point of time before its amendment in 2005 read as follows: (2) the commissioner of customs may, if he is of opinion that an order passed by the appellate commissioner of ..... bench has subsequently been followed by the ahmedabad circuit bench in the case of c.c.ex., sural-i v. varun dyeing and printing mills and ors. and vice versa 2007 (78) rlt 438 (cestat-mum.). he also cites that between the last date of hearing and now, the single member bench at new delhi has referred the matter to .....

income-tax Officer Vs. General Electric Co. of India Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1987)20ITD12(Kol.)

..... not been happily worded. there was no cause of action so far as the assessee's appeal is concerned. however, the question is comprehensive. the same cannot be amended and the question will have to be answered in affirmative or negative. there is no option before the third member.12. there was a legal mistake in the ..... its appeal in it appeal no. 1383 (cal.) of 1982 took only objection that the commissioner (appeals) was not justified in allowing weighted deduction under section 35b of the act on local commission and commission paid to project & equipment corpn. of india ltd. the assessee, on the other hand, in its appeal in it appeal no. 1456 (cal ..... was noticed that the assessment order out of which the impugned order of the commissioner (appeals) arose was set aside by the commissioner under section 263 of the act and, therefore, both the appeals were treated as infructuous.3. now it has been pointed out by the learned departmental representative that the commissioner bad set aside the .....

Joint Commissioner of Income Tax, Vs. I.T.C. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)112ITD57(Kol.)

..... from 1.04.2004 and the special bench, chennai in the case of kwality food products reported in 100 itd 198 has held that such amendment by the finance act, 2003 is retrospective in nature. however, the hon'ble chennai high court in the case of cit v. synergy financial exchange ltd. ..... premises, which is purely business expenditure. pleading for residential expenses, shri bajoria has stated that maintenance of residential complex at various units for providing security, electricity, water, repair & maintenance are purely incidental to the business and even otherwise, these expenses constitute perquisites in the hands of the employees and, therefore, ..... assessee-company at its different units were utilised by its directors or employees for their residence. the expenditure incurred on the security, water supply, electricity, etc. in connection with those accommodation cannot be said to be the personal expenditure merely because these residential accommodations have been used for personal need .....

Modern Malleable Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2008)(125)ECC274

..... its arguments as under: (1) that the parts and accessories were earlier classified by the central excise authority under tariff heading 85.48 of central excise tariff act, 1985 as electrical parts of machinery or apparatus not specified or included elsewhere. but relying on c.b.e.c. circular dated 5.7.1989 such a long standing approved ..... voltage tests on the products certified from deptt. of high voltage engineering, indian institute of science, bangalore and central power research institute, bhopal which also relate to electrical properties are also enclosed. also enclosed extract of the order placed by mpseb on the appellant indicating supply of materials together with their characteristics.5.3 to support its ..... of an accessory to serve a specific purpose, the word "conductor" has been recognized by central excise tariff act in heading 85.44 of chapter xvi as well as in notification no. 69/86-ce dt. 10.12.86 as amended by notification no.13/86-ce dt. 1.3.86, 231/86-ce dt. 3.4.86, .....