Court : Kolkata
Reported in : (1999)155CTR(Cal)561,[1999]238ITR740(Cal)
..... a period larger than the year of account.' upon taking into consideration the explanation appended to section 23(1) as inserted by reason of the taxation laws (amendment) act, 1975, as also upon consideration of the circular issued by the board, it was further held (page 398) :'but the legal position is that such arrears ..... merely because the assessee followed the mercantile system of accounting, the income accrued in the year in which the breach of contract took place.'in cit v. nadiad electric supply co. ltd. : [1971]80itr650(bom) , the bombay high court, in a case where bills were sent for excess amount and entries for such amounts ..... 1965]56itr42(sc) , cit v. chanchani brothers (contractors) pvt ltd. : [1986]161itr418(patna) , cit v. burlop commercial pvt. ltd, : [1988]173itr522(cal) and cit v. nadiad electric supply co. ltd. : [1971]80itr650(bom) .4. mr. saha, learned counsel appearing on behalf of the revenue, on the other hand, supported the findings of the income-tax appellate tribunal .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal237
..... contractual or statutory tenancy, there remains no right with the males to resist partition.'7. furthermore, the provision of subsection (6) of section 12 of the indian electricity act, states that occupier of any building or land means a person in lawful occupation of building or land. the question as to whether despite the fact that the ..... or the provisions of hindu law before me in support of his contentions. i am, however, afraid of hearing such submissions. i do not know whether such amendment will take place in near future or ought to have been done as the submissions have been made by the learned advocate. but, as it stands today, on ..... the ground that she has been deprived therefrom by reason of act committed by the appellant herein, an opportunity should be granted to the writ petitioner/respondent no. 1 herein. for the aforementioned purpose, the writ petitioner/respondent no. 1 may file an application for amendment of the writ application before the learned trial judge, which may .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)2CALLT347(HC)
..... division bench of this court in muktakcshi dawn v. haripada mazutrtdar (supra) said :'ii is true that the relevant proviso to r.3, as inserted by the amendment act, 1976, mandates recording of such reasons and that for good reasons. firstly, such recording of reasons would, to borrow from the old privy council decision in gunga ..... difference in language is to indulge in semantic hair splitting.21. the proviso in order 39 rule 3 was inserted by the civil procedure code (amendment) act, 1976. apart from broadly stating that the amendments were introduced in order to ensure a fair trial, to expedite disposal of suits and reduce complexities in the procedure the statement of ..... , on 5th august 1997 an order was passed directing the appellant to maintain separate accounts with regard to the monies realised by them from the tamil nadu electricity board (referred to as tneb). according to the respondent no. 1 this was not complied with and a further order was passed directing the receiver to .....
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 : AIR2000Cal25,(2000)2CALLT291(HC)
..... investigation thereunder.13. referring to the first information report, mr. ghosh pointed out that the allegations contained therein were the alleged contravention of paragraph 5 of the amended provisions of the west bengal rice and paddy (control) order, 1997 and paragraph 7(2) thereof by storing without permit and also the commission of offences ..... quantity of 1620 metric tonnes and had obtained the subsequent transit permit no. 36 of 12th january, 1999, in respect of the additional quantity covered by the amended letter of credit.12. mr. ghosh, therefore, urged that under no circumstances could it be contended that the petitioner company had either forged any document or made ..... transit permit, a copy of which was enclosed. the petitioner company could not take steps to act in terms of its letter as possession of the rice was not make over to the petitioner till 23rd january, 1999. the amended provisions of the 1997 control order whereby the provisions of paragraph 9(1) were sought to .....
Tag this Judgment!Court : Kolkata
Reported in : (2000)2CALLT353(HC),1999(2)CHN391
..... nature. learned judge of the orissa high court has observed as follows in paragraph 14 of the said judgment :'by the motor vehicles (amendment) act. 1994 section 147(1)(b)(i) has been amended substituting the words 'injury to any person, includingowner of the goods or his authorised representative carried in the vehicle for the words ' ..... death or bodily injury.38. it was further held by the orissa high court in the aforesaid decision that by the motor vehicles (amendment) act, 1994 section 147(1)(b)(1) has been amended substituting the words 'injury to any person, includingowner of the goods or his authorised representative carried in the vehicle' for the words ..... rajasthan high courts allowed the appeal and held that insurance company is liable, the patna high court further held that under the new amended act subsequent repeal/omission of proviso (11) of the old act means that what was excepted and falls within the main provision. it was further held that the effect of the omission of sub .....
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 : II(2000)ACC172,2000ACJ87
..... .1995.20. we accordingly set aside the impugned judgment and award to the extent it awards compensation in terms of section 4 and 4-a of the act as amended by the amending act.21. the amount of compensation, however, as per the law as it stood prior to 15.9.1995 would remain valid and intact.the appeal is allowed ..... view, in the light of the ratio laid down earlier by the larger benches of the supreme court and that sections 4 and 4-a of the act, as amended by the amending act and enhancing the amount of compensation and rate of interest could not be held to be applicable retrospectively and hence these provisions could not be said to ..... to such cases where the accidents occurred after 15.9.1995, we have to necessarily fall back upon section 1(2) of the amending act which clearly says that the provisions in the amending act bringing about amendments would come into force on such dates as the central government may, by notification in the official gazette appoint and that different dates would .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2000)73ITD230(Kol.)
..... , dt. 19th july, 1989. learned counsel has taken us through the judgment of the hon'ble supreme court to submit that as per the amended provision i.e. 18(5) of the coal act the interest amount is payable by the central government to the commissioner of payments and the further fact that the claimants are also entitled to like ..... to the owner of each coal mine. sec.18 provides that the central government should pay, to the commissioner for payments, compensation amount within 30 days from the specified date. amended s. 18(5) reads as under : "interest accruing on the amounts standing to the credit of the deposit account referred to in sub-s. (3) shall ensure to ..... coking act. he relied upon the following decisions in support of his submission that there is no real income and, at any rate, there is diversion of income by overriding title :cochin state power & light corpn. ltd. vs. cit (1974) 93 itr 582 (ker); (13) amalgamated electricity co. ltd. vs. cit (1974) 97 itr 224 (bom); 14. he lastly .....
Tag this Judgment!Court : Kolkata
Reported in : 2000(70)ECC163,2000(120)ELT322(Cal)
..... in respect of following entries of itc (hs) classifications of export and import items 1997-2002 :-gold:710812 00 other unwrought forms.'12. the same was further amended by a public notice no. 54 dated 4th november, 1997 which is to the following effect :-'attention is invited to public notice no. 51/(pn)/97-02 ..... 3 to 5 of the book, titled 'itc (hs) classifications of exports and import items' published and notified by the director general of foreign trade and as amended from time to time.' item 2 provides for itc (hs) classification of import and export which contained as under ------------------------------------------------------------------------710812 00 other un- re- not permitted to ..... agree with the submissions of shri ranbir chandra that reference to the language of section 41(2) in cambay electric case was only incidental. it is evident from the meaning and effect of section 41(2) of the act in that case, which it did. the two provisions namely section 10(2)(vii) second proviso of .....
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