Court : Kolkata
Reported in : (2002)3CALLT16(HC),2002(2)CHN649
..... maharaja sinha (now justice sinha) contends that in view of the insertion of section 49b in the electric (supply) west bengal amendment act, 1994, during pendency of the writ petition, the writ petitioner is obliged to pay the outstanding dues of the respondent no. 6 ..... during pendency of the writ petition there is an amendment of the law relating to electric supply by the west bengal state legislative assembly by and under the electricity (supply) west bengal amendment act, 1994. ..... 1 with application for new electric supply connection to the same industrial unit wherefrom the old supply line given to the respondent no ..... the writ petition was filed alleging inaction of cesc in not granting separate new electric supply line to the writ petitioner. ..... contends that the relationship between licensee and consumer is absolutely personal in nature so corresponding rights and obligation cannot be transferred nor can they devolve upon the succession-in-interest of the property where the electric supply was given. ..... 1 to restore the electric supply through the old and existing line upon payment of a sum of ..... having heard respective contentions of the learned counsels, the issue involved in the writ petition rested on two points, namely, whether section 49b as inserted in the act of 1948, by amendment, can have any retrospective application, meaning thereby whether the writ petitioner pursuant thereto, can be made liable to make payment of the outstanding electricity dues of the respondent no. .....
Tag this Judgment!Court : Kolkata
Reported in : [2004]121CompCas150(Cal),[2004]55SCL146(Cal)
..... [2002] 3 clt 16 ; air 2003 cal 138, while examining the words and language of section 49b as amended in the electricity (supply) west bengal amendment act, 1994, has followed the aforesaid rule of construction though not referring to the above supreme court decision but referring to other supreme ..... paramnidhi sadhukhan, : [1958]1scr360 , while dealing with the interpretation of section 5(1) of the calcutta thika tenancy act (2 of 1949) (as amended by act 6 of 1953) has applied and further laid down the aforesaid principle.later, in a decision of the recent past of the supreme court in the case of state of ..... mentioned in clause (g) such person is already a director, in my view, on giving literal, plain and grammatical meaning clearly suggests that on the date of commencement of the aforesaid amending act if any person has been director in a defaulting company he will be affected by this sub-section. ..... , by section 49b a liability was sought to be created so it was held that the aforesaid amendment act is not intended by the legislature to give retrospective operation as the liability sought to be created. ..... , as explored by me, is given then this will not lead to any absurdity as the amending act is framed no doubt basically to protect interest of deposit holders by prohibiting entry of tainted directors against possible act of misappropriation and/or breach of trust meaning thereby to curb the wrong deeds, misdeeds to be perpetrated by wrongful act or omission by the same directors. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2002Cal242,(2002)2CALLT196(HC)
..... vi in the schedule to the indian electricity act, 1910 as amended by west bengal act, lv, 1994 also does not bring about any additional ..... the provisions of section 49b of the electricity supply act, 1948 as introduced by west bengal act 50 of 1994 contended that because of the said provision ..... true, section 49b of the electricity (supply) act, 1948 as introduced by west bengal act, 50 of 1994 was not under consideration by the ..... amended provisions of the indian electricity act or the electric supply act, 1948 also do nowhere make the outstanding dues of the licensee for the energy supplied to person a charge on the premises or the property to which the electricity was supplied ..... to such person and without prejudice to his right to recover such charge or other sum by suit, cut off the supply and for that purpose cut or disconnect any electric supply line or other works, being the properly of the licensee, through which energy may be supplied, and may discontinue the supply until such charge or other sum, together with any expenses incurred by him in cutting off and reconnecting the ..... estimated average of the amounts of bills for three months or for such longer period as the state government may, by notification in the official gazette, determine from time to time, binding himself to take a supply of energy for not less than two years for such amount as will assure the licensee at the current rates charges by him, an annual revenue not exceeding fifteen per cent of the cost of the service .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1997Cal221
..... by the west bengal electricity energy (maintenance of supply) order, 1977, issued by the government of west bengal, under section 22b of the indian electricity act, 1910, restrictions were imposed on the consumers of electricity running mini steel plants. ..... in schedule-b of the west bengal electricity energy (maintenance of supply) order, 1977, issued under section 22b of the indian electricity act, 1910, all the consumers of electricity for running mini steel plants have been named but all of them have not approached this court. ..... at the same time, by section 59 of the electricity supply act, 1948, the state electricity boards have been statutorily obliged to make a profit not less than at least 3 per cent of the value of the fixed assets of the boards in service at the beginning of the year after meeting all expenses properly ..... the licensee not to comply, except with the permission of the state government, with - (i) the provisions of any contract, agreement or requisition whether made before or after the commencement of the indian electricity (amendment) act, 1959, for the supply (other than the resumption of a supply) or an increase in the supply of energy to any person, or (ii) any requisition for the resumption of supply of energy to a consumer after a period of six months, from the date of its discontinuance, or (iii) any requisition for the resumption .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1976Cal136
..... consumer on any individual sub-station would actually vary continuously and certain amount of power and energy would flow into the point of supply from the generating station located in west bengal and bihar depending on the electrical conditions of the whole system. ..... electricity take place in the course of 'inter-state trade' and as such will attract the central sales tax (amendment) act ..... evidence, technical and otherwise, in view of the provisions of section 6-a, introduced by central sales tax (amendment) act, 1972 the burden of proof in this case would be on the petitioner on this aspect of the ..... open to tine petitioner to contend that no tax is leviable in view of section 3 of the central sales tax (amendment) act, 1969 which provides as follows:3. ..... be decided namely, (1) whether sale of electricity by damodar valley corporation, in the facts and circumstances of the case is sale in the course of inter-state trade or commerce and (2) even assuming it is sale in the course of inter-state trade and commerce, under section 8(2-a) of the central sales tax act, 1956 is any tax leviable as tax on sale of electricity under the appropriate sales tax laws is exempt ..... sub-section (1), the following sub-section shall be, and shall be deemed always to have been, inserted, namely:--'(1-a) a dealer shall be liable to pay tax under this act on a sale of any goods effected by turn in the course of inter-state trade or commerce notwithstanding that no tax would have been leviable (whether on the .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(3)CHN213
..... before proceeding to deal with the matter, it is necessary to take note of the fact that section 6 of the west bengal premises tenancy act, 1997 has been amended by the west bengal act no. ..... a notice to be served in the prescribed manner on the landlord thereof requiring him to make such repairs in the premises or to take such measures for the due maintenance therein of any essential supply or service, such as measures for the maintenance for the supply of water, gas or electricity, the maintenance of conservancy or sanitary service or the maintenance of any lift, as the landlord may be bound to make or take, as the case may be, under the conditions of the tenancy or when the ..... 5,000/- (rupees five thousand) for disconnecting the electricity supply without prior permission of the court where the main matter was pending. ..... without going into further details of this case, the bone of contention which appears to be involved in this particular case is the statement of the petitioner to the effect that electricity line connected to the tenanted premises was also disconnected and when the petitioner attempted to reconnect the same, the opposite party and her family members 'illegally obstructed and man handled' the electrician ..... under explanation i appended to section 27 of the 1997 act, the terms'essential supply or service' means and includes supply of water, electricity, light in passage, staircase and conservancy and sanitary service.17. .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)1CALLT297(HC),[1998(79)FLR406],(1998)IIILLJ777Cal
..... this substitution has been made by section 2(s) of the west bengal amending act, 1984 with effect from 21.8.84 which is set out herein below :--'who, being employed in a supervisory capacity, draws wages exceeding one thousand rupees per mensem or exercises, either by the nature of the duties attached to the ..... in my view, the interpretation as made by the tribunal relating to the repugnancy of the west bengal act in relation to the west bengal amendment made in 1980 in relation to the amending act does not appear to be correct. ..... relying upon the said findings of the supreme court, the tribunal held inter alia as follows :--'if the relevant provision to wit, clause iv of section 2(s) of the industrial act, 1947 as amended by amendment by section 2 of the act 14 of 1947 by west bengal act xxx of 1980 is found to be repugnant to the clause iv as substituted by the central legislature, shrl rajeswar mahato is to be treated as a workman, assent of the president to w.b. ..... the position has been explained by the supreme court in the case of uttar pradesh electric supply company ltd. v. ..... 65,000/- although petitioner's service was terminated with effect from 1.9.85 and industrialtribunal by its award dated 22.11.91 has rejected the order or reference, rajeshwar mahato is occupying the company's quarter (furnished) with electricity without payment of any rent and electricity charges for the last ten years. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1990WLN(UC)366
..... 1954]26itr89(patna) , it was observed that the effect of amendment under the amendment act of 1953 is to nullify the decision of the bombay high court on poona electric supply company's case (1946) 14 itr 622. ..... mardas electric supply corporation ..... 1979]118itr884(bom) ; ranchi electric supply co. ..... electric supply ..... electric supply ..... hissar districts electric supply co. ..... in the context, it was observed that by means of the amending act a new explanation has been added to section 10(5) (c) which is in the following terms:for the purposes of this sub-section, the expression, 'actual cost' means the actual cost of the assets to the assessee reduced ..... : [1977]109itr426(mad) was a case where the question was that after the amendment of the income-tax act, of 1922 and the income-tax act, 1961 coming into force, the term actual cost occurring in section 43(1) should be applied only in respect of assets which came into existence on or ..... commissioner of income- tax, west bengal : [1959]36itr521(sc) was a case in which the question was the interpretation of saledeed and whether the goodwill purchased by the assessee can be taxed or not by ..... of the assessee was that the subsidy was not given by the central government to meet out the cost of assets directly or indirectly within the meaning of section 43(1) of the income- tax act, 1961 (referred to hereinafter as 'the act') and, therefore, for allowing the depreciation, these two amounts of subsidy should not be deducted from the cost of the assets. .....
Tag this Judgment!Court : Kolkata
Reported in : II(1999)DMC280
..... 500/- per month but the same has since been changed by the west bengal amendment being the criminal procedure code (w.b. ..... operatior of information technology of calcutta electric supply. ..... 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 granted maintenance at the rate prescribed under the ..... amendment act, 1992). ..... 1,500/- in the light of the amendment in the act, which came into effect from august 2, 1993 i.e. ..... therefore, in view of what has been noticed above, the impugned order simply needs modification so as to give effect of the maximum limit of the maintenance, which could be inforced prior to the amendment in the act coming into force from august 2,1993 which did prescribe limit of rs. ..... 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. .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]117ITR492(Cal)
..... riverside (bhatpara) electric supply co. ..... 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 ..... the opinion of this court as a question of law arising from its order:'whether, on the facts and in the circumstances of the case, the tribunal is right in holding that the explanation 7 to section 43(1) of the income-tax act, 1961, will have no effect for the assessment year 1967-68 in the case of the assessee-company for the purpose of the determination of the actual cost of the capital assets received by the assessee-company on transfer ..... an application of the commissioner of income-tax, west bengal-ii, calcutta, under section 256(1) of the i.t. ..... facts in this lease were that the assessee was carryingon business of distribution of electricity and owned service lines. ..... assessment of income-tax of the assessee in the assessment year 1962-63, the question whether in allowing depreciation the actual cost would be as provided in the earlier act or as denned in the later act, came up for consideration before this court. ..... the previous year, the actual cost to the assessee ; (b) in the case of assets acquired before the previous year the actual cost to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922 (11 of 1922), or any act repealed by that act;...... .....
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