Court : Kolkata
Decided on : Sep-03-1973
Reported in : [1978]111ITR542(Cal)
..... supply corporation limited or otherwise. (4) in the event of the demised premises or any part thereof being damaged or destroyed by fire, explosion, tempest, earthquake, storm, flood,riot, civil commotion, war, act of god or other irresistible force forthwith at its own expense to rebuild or reinstate or replace the demised premises so that the same may ..... and in its application the assessee had suggested four questions. on the said application of the assessee and on the aforesaid facts the tribunal under section 66(1) of the indian income-tax act, 1922, has referred the following questions of law to this court:'1. whether, on the facts and in the circumstances of the case, the ..... really a lease of an entire undertaking for a long term. the learned standing counsel has drawn our attention to section 105 of the transfer of property act and also to sections 108 and 111 of the said act. he has contended that the document in question is clearly a document of lease as provided in the transfer of .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-24-1973
Reported in : AIR1974Cal167
..... , viz.. kidderpur academy gives the persons interested in filing objection, a sufficient indication and opportunity to prefer objection effectively and exercise their right under section 5-a of the act. 4. the next question urged was that kidderpur academy being a private institution, acquisition for the expansion and development of such a school cannot ..... . the land and land revenue department has been requested to take step for the acquisition of the land and to publish the draft declaration under section 6 of the act. the draft declaration obtained the approval of the deputy secretary of the land acquisition on 26-2-1965. thereafter the declaration dated 26th february, ..... order states that the governor is satisfied on a certain matter, there is a strong presumption of the regularity of the official act. the declaration made under section 6 of the act having been expressed to be made in the name of the governor and the order having been duly authenticated, the constitutional protection .....
Tag this Judgment!Court : Kolkata
Decided on : May-15-1973
Reported in : [1976]102ITR650(Cal)
..... the dividends actually distributed, if any.' 9. the contention upon which the tribunal based its decision was the expression 'tax levied' in clause (b) of section 23a(1) of the act. it was contended on behalf of the assessee that the tax levied indicated a liability imposed by the legislature and that liability was imposed according to counsel for ..... dividends distributed by the company for the two years were less than the statutory percentage (which was 60% in this case) required under the provisions of section 23a of the act: 1958-591959-60 rs.rs.total income determined3,05,1523,24,853income-tax as assessed1,57,1531,67,299 1,47,9991,57,554owner's share of ..... of this assessment should also be deducted as a charge against theprofits for the year 1957, assessable in 1958-59. the tribunal consideredthat according to section 3 of the wealth-tax act the liability forwealth-tax for the assessment year 1957-58 arose on the 1st april,1957. the tribunal considered that for liability which arose on the .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-30-1973
Reported in : AIR1974Cal162,78CWN29
..... on the urgency of the need the requisition was made on behalf of the state of west bengal by the collector specially empowered under section 3 of the said act. section 3 undoubtedly authorises requisition for the purpose of providing proper facilities for transport and communication. petitioner is also not disputing the fact that the ..... across the river hooghly and particularly to provide facilities for the construction of the second hooshly river bridge. this special statute is the said bridge act of 1969. section 24 of this act provides, according to mr. chakraborty, for powers of acquisition of land needed for the purposes of the bridge. he, therefore, contends that ..... is obviously based on a recent decision of the supreme court and raises some important questions of law. according to mr. chakraborty, when section 3 of the said act authorises requisition of property which may as well be subsequently acquired, such a provision in the statute must be read to impose by necessary implication .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-24-1973
Reported in : AIR1974Cal69,78CWN144
..... corporation v. sukhdeo rai reported in : (1971)illj496sc and referred to the observations of mr. justice shelat delivering the judgment of the court that'section 45 of air corporation act, 1953 does not cast any obligation upon the indian airlines to appoint employees under any particular type of contract or to terminate them on specific grounds ..... 1973. it was thereafter submitted by the plaintiff that there was a violation of the stay order and an application for contempt under section 3, clause (1) of the contempt of courts act was filed on 16-3-1973 before the learned district judge and it was further prayed that pending the hearing of the contempt matter ..... replaced at the disposal of the government of bihar with immediate effect. along with the suit an application under order 39. rules 2 and 3 read with section 151, civil procedure code was also filed for an order of temporary injunction. the learned munsif issued notices calling upon the defendants to show cause within ten days from .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-27-1973
Reported in : AIR1973Cal473,77CWN515
..... we have noted above. accordingly in the present case the tenant's notice for vacating possession cannot be taken as notice under ground (j) of section 13 (1) of the act.9. the judgment under appeal which decrees the suit on the basis of tenant's notice cannot accordingly be sustained. the appeal accordingly is allowed ..... respondent has contended on the other hand that even after determination of the tenancy the tenant defendant continued to be a statutory tenant as contemplated under section 2 (h) of the act. such statutory tenancy was terminated by notice given by the defendant and accordingly there was no impediment on the landlord's obtaining a decree against ..... circumstances was dismissed.5. mr. saktinath mukherjee, learned advocate for the defendant appellant contended that the notice to quit under ground (j) of section 13 (1) of the said act can only be issued during the continuance of the tenancy. he referred to the judicial authorities in support of the proposition that the notice to .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-12-1973
Reported in : AIR1973Cal448,1973CriLJ90,77CWN997
..... of dakhalkar under the khasmahal and such interest was not an intermediary interest as contemplated in law. the definition of tenure holder again is given in section 5 (1) of the bengal tenancy act which means primarily a person who has acquired from a proprietor or from another tenure holder a right to hold land for the purpose of collecting ..... in the state. it was further held that the suit for eviction could not succeed on the ground of forfeiture in absence of notice contemplated under section 111(g) of the transfer of property act. the court, however, found that the defendant simply took the settlement of fishery right and such right could be leased out under the provisions of ..... . the suit was contested by the defendant who filed a written statement contending inter alia that the suit was bad for want of notice under section 111(g) of the transfer of property act. it was further contended that the state of west bengal was a necessary party in the suit and in absence of the state the suit .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-24-1973
Reported in : AIR1974Cal158
..... definition of 'primary gold' and 'ornament' which i have set out above, it seems to me that an essential pre-condition for assumption of jurisdiction under section 8 (1) of the act is that the article in question must be primary gold. it is undoubtedly for the gold control authorities to decide that collateral question of fact, namely, ..... view, clearly a jurisdictional fact, that is to say, a collateral fact upon a correct finding of which the assumption of jurisdiction by the authorities under section 8 (1) of the act will depend. it is well settled that if the authorities assume jurisdiction on a wrong finding of the collateral fact, the court in exercise of its ..... of the seizure list in the brief, in which there are no signatures of any witnesses. consequently it was contended that the seizure was in contravention of section 69 of the act. mr. banerjee drew my attention to the original seizure list from the file kept with the customs authorities. it is however found from the records that .....
Tag this Judgment!Court : Kolkata
Decided on : May-28-1973
Reported in : [1974]96ITR35(Cal)
..... 1962) in respect of dividends declared in east pakistan which the shareholder had the right to get was property within the meaning of the definition of asset in section 2(c) of the act, it was held that in respect of such a property, in view of the restrictions in respect of such property, the wealth-tax officer was not justified in ..... shares. the tribunal or the revenue authority, however, had not considered whether that right of equitable ownership was capable of having any market value in terms of section 7(1) of the wealth-tax act, 1957. we need not, therefore, advert to this aspect of the matter. it may incidentally be mentioned that in the case of smt. chandra jalan v. ..... case the learned judge found that there had been a breach of both those duties. it was further noted that the principle of law on which sections 27 to 30 of the sale of goods act was founded was that one of the two innocent parties must suffer from the fraud of the third, the loss should be borne by him who .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-22-1973
Reported in : AIR1973Cal529,77CWN424
..... opportunity of contesting claim to decree for ejectment.' there is an explanation under clause (h) but that is not necessary for our present purpose. 20. under section 2 (4) of that act, 'landlord' means any person who for the time being is receiving the rent of any premises from the tenant thereof and includes any person who is entitled ..... court in : [1964]5scr836 relied on by mr. roy, did not involve any point as to the interpretation of the word 'owner' occurring in section 35 of the transfer of property act. in that case, the supreme court applied the equitable doctrine of election. 19. the question may now be considered with reference to the intention of the ..... their own occupation. the said expression is also there in the unamended clause (f) and in the new clause (ff) of section 13 (1) of the west bengal premises tenancy act, 1956. under the 1950 act, therefore, these persons could sue their tenants only for the occupation of the persons for whose benefit the premises are held by them .....
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