Court : Kolkata
Decided on : Aug-03-1973
Reported in : AIR1973Cal542
..... officer applied to the certificate officer under rule 56, the unamended rule will apply.4. learned counsel for the respondents relied upon the first proviso to section 11 (4) of the act in support of the validity of the requisition made by the respondent no. 1. under the said proviso, where any proceedings for the recovery as ..... certificate officer'. certificate officer now under rule 2 (e) which was introduced on 1st april, 1959 has the same meaning as in sub-section (3) of section 3 of the p.d.r. act. it is not necessary however for me toexamine the validity of the recovery proceeding in the light of amended rule in view of the ..... officer and any officer appointed by a collector with the sanction of the commissioner, to perform the functions of a certificate officer under the said act. sub-section (a) of section 3 of the same act defines a collector as the chief officer-in-charge of the revenue administration of a district and includes an additional district magistrate appointed under .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-28-1973
Reported in : AIR1973Cal413
..... by a majority judgment dismissed the appeal and held that the notices issued to the respondents were invalid as the offences alleged did not fall within section 23-a of the act. it appears from the majority judgment of mr. justice hegde at page 1609 in paragraph 31 that it was not disputed before the supreme court ..... (3) mad 18. chief justice anantanarayanan has observed that the words 'no person entitled to sell,' or 'procure the sale of the said goods' in section 12 (2) of the act are clearly descriptive; they refer to the person entitled to procure the sale of the same, after the export of the goods has been made. but this ..... several notices to the respondents to show cause why action should not be taken against them for contravening section 12 (1) read with section 23-a of the foreign exchange regulation act and section 19 read with section 167 (8) of the sea customs act. the respondents applied under article 226 of the constitution for quashing the notices and prohibiting further action .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-18-1973
Reported in : [1977]47CompCas689(Cal)
..... notice was served on bangladesh shareholders, mr. nag rightly submitted that notice on custodian of enemy property was sufficient under the enemy property act, section 2(c), section 7(3), section 8(1) and section 2(i). thereafter, he dealt with the decision cited by the contesting shareholders on the question of non-service of notice on the ..... rejected and no sanction should be accorded by this court as requirements of the statute have not been complied with. he submitted that under section 391, sub-section (2), of the companies act, 1956, it is obligatory to disclose all material facts relating to the company such as the latest financial position of the company and ..... his contention that the scheme of amalgamation is ultra vires the company and cannot be sanctioned. mr. bachawat also submitted that under the companies act, 1956, section 17(1)(g) read with section 391(1) refers to power to amalgamate. he also referred to palmer's company law, 21st edition, page 24. thereafter, mr. bachawat .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-10-1973
Reported in : [1978]111ITR729(Cal)
..... of the bench, observed at page 584 : 'the general question, therefore, is whether it can be said that when a company makes advance payments of tax under section 18a of the income-tax act, it creates a reserve as the term is understood in company law. in the case of commissioner of income-tax v. century spinning and . : [1953]24itr499 ..... and wire products ltd. v. commissioner of income-tax : [1958]33itr579(cal) , this court had occasion to consider whether an advance payment made by a company under section 18a of the income-tax act, could be treated as part of its 'reserves' for the purpose of computing the capital of the company under schedule ii of the business profits tax ..... total income as computed for the income-tax assessment, namely, rs. 1,25,90,78-5, and computed the chargeable profits at rs. 42,59,972 under section 4 of the super profits tax act. super profits tax is leviable in respect of so much of its chargeable profits of the previous year as exceed the 'standard deduction.' under .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-09-1973
Reported in : AIR1974Cal242
..... honourable patrick kinnaird v. his majesty's attorney-general on behalf of his majesty, 1937 ac 286.23. the words 'deemed to pass' appearing in section 2 of the finance act, 1894 came to be considered by the house of lords in the aforesaid case and it -was held that property was 'deemed to pass' notwithstanding that ..... possession of any colliery even if included in the schedule to the ordinance or included in a subsequent declaration under section 3 (2) of the ordinance forcibly. the respondents nos. 1 to 7 being public officers must act in accordance with the provisions of law and cannot forcibly take possession of any coal mines otherwise than under ..... its meaning first, ignoring even the rest of the section, and then proceed to apply the remainder of the section on the basis that the meaning of the first part is already fixed ......... we must read the whole section, and perhaps the whole act, to ascertain the meaning of the first sentence of section 20 (3) .........'9. according to mr. .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-19-1973
Reported in : 77CWN396,[1973]91ITR82(Cal)
..... , chapter 1 of the rules of the high court at calcutta, original side, stands impliedly repealed as that part of the rule is inconsistent with or repugnant to section 32 of the advocates act, 1961. therefore, it follows that although mr. blanco white is not an advocate of any other high court in the union of india, he can appear in any ..... that it did not pay or incur any liability to pay any fee to the said blanco white. in that circumstance the question of deduction of tax under section 195 of the said act did not arise. thereupon, the income-tax officer by his letter dated 27th february, 1970, informed the firm that in view of the alleged connection of the firm ..... his contentions mr. ginwalla referred to the english decisions, rondel v. worsley, [1969] 1 a.c. 191; [1967] 3 all e.r. 993 (h.l.) and queen v. joseph doutre, [1884] 9 app. cas: 745 (p.c.).and a decision of the supreme court in e.d. sassoon & co. ltd. v. commissioner of income-tax, : [1954]26itr27(sc) . 11. in sassoon .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-24-1973
Reported in : AIR1974Cal326,78CWN719
..... same.3. mr. k. j. john, the learned advocate appearing in support of the application submitted that he was entitled to the benefits of both section 5 and section 14 of the limitation act. he stated that the petitioners were entitled to the exclusion of the time during which they were proceeding bona fide in the supreme court. in this ..... part. mr. john further submitted that in any event, on the facts and circumstances of the case, the delay in filing the petition may be condoned under section 5 of the limitation act as there was 'sufficient cause' for not preferring the appeal within the requisite period.mr. john also pleaded that inasmuch as the supreme court had expressed ' ..... nothing to do with the exclusion of time in filing appeals.' so the case has to be considered on the basis of section 5 of the limitation act only.6. with regard to section 5 of the limitation act it is to be noted in the firstinstance that the petition makes no endeavour to explain the delay even in filing the .....
Tag this Judgment!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 : Jan-30-1973
Reported in : AIR1973Cal302,77CWN566
..... review was filed on the 20th december, 1971 on being affirmed by a tadbirkar; and that subsequently on the 13th january, 1972 an application under section 5 of the limitation act was filed, being affirmed by the petitioner himself. there is much force behind the contentions of mr. panda that the application filed for review is ..... no explanation of 'the delay made thereafter day by day' and i hold that the grounds stated do not constitute 'sufficient reasons' as enjoined under section 5 of the indian limitation act. limitation is an important branch of adjective law resting on sound principle; it is a statute of repose, peace and justice. the intentions behind ..... mr. bhupendra nath mitra appearing on behalf of the petitioner in both the rules made a twofold submission--firstly that there is sufficient reason under section 5 of the indian limitation act for a condonation of the delay in filing the application for review and secondly on merits. in this context, he urged that there should be .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-28-1973
Reported in : AIR1973Cal460
..... of grant of probate on the basis of a copy which was prepared and preserved when the original will was deposited in the court, on application of section 237 of the indian succession act. but this section, as appears, is applicable to cases of grants of limited duration that is the grant is to remain in effect until the original or the properly ..... the will. 10. mr. mitter has however, contended that execution of the will was not denied. he has referred to the definition of 'execution' as contained in section 2(h) of the indian succession act and contended that from the evidence of the deed writer p. w. 6 and several other attesting witnesses execution of the will by the lady was proved .....
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