Court : Kolkata
Reported in : AIR1963Cal565,67CWN460
..... could legislate inthe matter of land acquisition, for its own purpose only, every land acquisition by the state must be justified on that ground. after the constitution seventh amendment act, 1956, it was not necessary to make such a statement in the notification or the declaration, even if it was at all so necessary at a time when ..... the notification or in the declaration that the land acquisition was being made for a purpose, which was not a purpose of the union. before its amendment, by the constitution seventh amendment act, entry 33 of list i used to read as follows: 'acquisition or requisitioning of property for the purpose of the union.' similarly entry 36 of ..... for the purposes of the union, subject to the provision of entry 42 of list iii'. 21. the constitution seventh amendment act 1956 deleted entry 33 in list i and entry 36 in list ii and also amended entry 42 of list iii, the concurrent list, to which latter entry now reads merely as 'acquisition and requisitioning of property .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1973Cal478,77CWN618
..... matter is looked at, the alleged differences have no reasonable relation to the object sought to be achieved ..... we, therefore, hold that discrimination is writ large on the amending act and it cannot be sustained on the principle of reasonable classification.' it is also not claimed in this case that land of a special kind or quality is needed for ..... the extent, quality and the suitability of the lands acquired for the said object. the differences based upon the said criteria have no relevance to the object of the amending act. to illustrate; the extent of the land depends upon the magnitude of the scheme undertaken by the state. a large extent of land may be acquired for a university ..... or for a network of hospitals under the provisions of the principal act and also for a housing scheme under the amending act. so too, if the housing scheme is a limited one, the land acquired may not be as big as that required for a big .....
Tag this Judgment!Court : Kolkata
Reported in : (2000)2CALLT302(HC),1999(1)CHN645,[2000(86)FLR721],(2000)ILLJ686Cal
..... is further stated that mere financial crisis can not be just ground for allowing interim relief to the workman.'14. however, the appellant filed an application for amendment of the written statement on or about 30th september, 1996, inter alia, by inserting paragraph 5a therein which is to the following effect :--'without prejudice to ..... being the appropriate government, in exercises of its power conferred upon it under section 10(1)(c) read with section 12(5) of the industrial disputes act referred the following issue for adjudication before the tribunal below :--'whether termination of service of shri radha coblnda ghatak, assistant printing man is justified? what relief, ..... appellant. the terms and conditions of service of the workmen were governed by the standing order of the company certified under the industrial employment (standing orders) act, 1946. clause 2 of section c of the said certified standing order deals with termination of employment of the workman. clause 2(iii) of the said .....
Tag this Judgment!Court : Kolkata
Reported in : (1985)46CTR(Cal)149,[1986]159ITR105(Cal),[1986]62STC171(Cal)
..... dues and other monies payable in connection with the working of the factory and the business to be carried on by the lessee in connection therewith, including telephone, electric and all other charges. 3(vi) to take over all the stock-in-trade, and stock unfinished, semifinished stock, raw materials, pending orders, quotas, etc., ..... granted to the transferee or the lessee ; and the transferee or the lessee shall on application to the commissioner be entitled to have the registration certificate amended accordingly.'17. it was argued on behalf of the revenue that section 17 must be confined to the current sales tax liabilities ; it did not ..... the lessee with its licence until the lessee obtains sales tax registration certificates and fulfilled other statutory requirements.10. section 17 of the bengal finance (sales tax) act, 1941, provides as follows :'where the ownership of the business of a registered dealer is transferred absolutely (by sale, gift, bequeath, inheritance or otherwise) .....
Tag this Judgment!Court : Kolkata
Reported in : (1993)112CTR(Cal)144,[1993]204ITR386(Cal)
..... v. toshiba anand lamps ltd. : [1984]145itr563(ker) , which held in the context of section 40a(5) that the payment for expenditure incurred for gas and electricity used by the employee shall not be a perquisite but can very well be part of the salary.18. dr. pal has concentrated on the exposition of the nature ..... any clarification, creates ambiguity.23. the only option left for a judicial construction of the nature of reimbursement of medical expenses in this context of the new amendment could be that though reimbursement of medical expenses is not truly in the nature of perquisite yet the law has chosen to include such reimbursement in perquisite. though ..... the previous year ended on september 30, 1981. the income-tax officer, while computing the inadmissible expenditure under section 40a(5)/40(c) of the income-tax act, 1961, held that medical reimbursement and house rent allowance paid in cash would form part of salary under section 17. accordingly, both these payments were considered for .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]125ITR491(Cal)
..... the assessment and another with the penalty and ' cases ' cannot be equated with functions.37. it appears to us that under the substituted provisions by the amendment of the act, different functions relating to the same assessee may be assigned to different itos which will be cases under the explanation to section 127. in such event, ..... impugned order such jurisdiction was withdrawn and conferred on iac, range xxii.31. the jurisdiction of the authorities under the act is concerned with area, incomes, persons and by amendment ' cases ' have been introduced. the reason for the amendment of sections 123(1) and 124(1) can be found according to mr. b. l, pal in the ..... or which may have been completed on or before such date, and includes also all proceedings under this act which may be commenced after the date of such order or direction in respect of any year.' section 127 (amended). 'power to transfer cases.--(1) the commissioner may, after giving the assessee a reasonable opportunity of being .....
Tag this Judgment!Court : Kolkata
Reported in : (2006)1CALLT32(HC),2005(3)CHN428,[2006(108)FLR545],(2005)IIILLJ356Cal
..... 14b deals with imposition of damages on account of default on the part of the employer to pay any contribution etc. to the fund. by the 1988 amendment act, the expression 'such damages' recoverable under section 14b was preceded by a qualification through insertion of a phrase 'by way of a penalty'. the present ..... the manner specified in the scheme. the default related to the period prior to the coming into force of the 1988 amendment act. the provision before its substitution under the 1988 amendment act provided that the authority under section 14b may recover in case of default 'from the employer such damages not exceeding the ..... agarwalla v. regional provident fund commr., west bengal, air 1963 cal 513; robindra textile mills v. secretary, ministry of labour, govt. of india, new delhi, , and hindustan electric co. ltd. v. regional provident fund commr., punjab, (affirmed in regional provident fund commr., punjab v. lakshmi ratten engineering works ltd., ). a similar view had been taken .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]124ITR660(Cal)
..... the above allegations were denied. a supplementary affidavit affirmed on september 27, 1972, by deva prasad majumdar, gto, ' g ' ward, was filed in opposition to the amendment petition qf the respondent stating that the alleged gift was not made in the assessment year 1961-62. it was denied that the gift was made in the course of ..... materials for such belief before the jurisdiction could be assumed. the impugned notice was, therefore, illegal and invalid. in any event, it was contended by way of amendment of the petition that the alleged gift was not made during the previous year relevant to the assessment year.6. on this application, this court issued a rule ..... taken place on december 31, 1960. the contention not originally made before the trial court was introduced by an amendment. there is no averment or explanation in regard to the assessment of the respondent under the i.t. act for the assessment year 1961-62 with accounting period ending on december 31, 1960, where the above transaction .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)2CALLT364(HC)
..... liability of the defendant no. 1 could not exceed the limits set by under section 352 of the merchant shipping act, 1958 as it stood prior to its amendment by the merchant shipping amendment act, 1970.16. consequent to the amendment of the plaint on 11th march 1977 an additional written statement has been filed on behalf of the defendant no.1 ..... not completely past the collision occured. we think that the learned judge rightly rejected this case of the plaintiff as sought to be introduced by the plaintiff by amending the plaint, first on ground that this case was never put clearly lo the defendant's witnesses and secondly, evidence of the plalnllffs witnesses on the point was ..... and ahead to the tanker but was not completely past the collision occured.20. the learned judge found that this case sought to be made out after the amendment was never put clearly to the witnesses of the defendant no. 1examining the evidence on the point, the learned judge found that the plaintiff was unable to make .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal532
..... should, therefore, start with a comparison of the relevant portion of section 34 as it stood in the original act of 1922, the changes introduced by the amendment act vii of 1939 and the section as it stood after the amendment by act 48 of 1948:1922 34. if for any reason income, profits orgains chargeable to income-tax has escapedassessment in ..... not do under the language of section 38(1) which was similar to the language of section 34(1) of the income-tax act as it obtained after the amendment of 1939, viz., that-(i) he acted upon information as to area which was already on the record: and his own knowledge as to rates of yield and prices. ..... lakshman shenoy v. income-tax officer : [1958]34itr275(sc) under the provisions of cochin and travancore income-tax acts which reproduced the text of section 34 of the indian income-tax act, 1922, that the conditions introduced by the amendment of 1939 were conditions precedent and that where they were found to be absent, the order under section 34 .....
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