Court : Kolkata
Decided on : Jul-04-1973
Reported in : AIR1973Cal545,78CWN36
..... fraud as required under order 6, rule 4 of the code, were not given. it is well-settled that under the rule of pleading mere mention of fraud or fraudulent act of concealment is totally ineffective in absence of particulars of such fraud. (see 15 ind app 119 (pc), ganga narain gupta v. tiluckram chowdhury and : [1951]2scr548 , (bishun deo v ..... standard as the only test which has been laid down is as to whether the person was by reason of unsoundness of mind incapable of knowing the nature of the act or that what he was doing was either wrong or contrary to law.' in an english decision in (1953) 2 all er 1411, in the estate of park, the question ..... the facts of this case, that the first respondent was a lunatic at the time of marriage. for, question often may and in absence of statutory meaning given under the act as to what is lunacy or who is a lunatic person. in absence of any such definition, the word 'lunacy' must be taken in its ordinary significance i.e. a .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-02-1973
Reported in : AIR1973Cal258,(1973)77CALLT367(HC),(1974)IILLJ106Cal
..... : [1959]1scr1236 that the award directing specific performance of contract of personal service involves & legal proposition which is clearly erroneous in view of section 21 (b) of the specific relief act. 1877,10. courts of law have, however, recognised exceptions to the principle of legal bar to specific enforcement of personal contract of service. ..... the government had no application as the instant dispute related to an individual workman outside the definition of industrial dispute, as provided in section 2(k) of the industrial disputes act, even assuming order 18 applies, no effect should be given to it as it was found that there was a breach of ..... mukherjee. : (1964)illj442sc . the termination was in breach of statutory obligation under an order framed by the central government under provisions of section 11(2) of the life insurance corporation act, 1956 and was set aside.11. mr. dutta. however, contended that these well recognised principles would be applicable when the employer is .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-01-1973
Reported in : [1974]94ITR361(Cal)
..... trust deed dated 19th july, 1957, in holding that the maximum rate of tax could not be applied in this case on the 1st proviso to section 41(1), indian income-tax act, 1922. we must, however, observe that whatever we have said in this judgment are confined to the facts as prevailing in the relevant assessment years. ..... allowance which was payable to the settlor's wife should be separately assessed in the hands of the trustees as an amount specifically receivable by her under section 41 of the indian income-tax act, 1922, and should, therefore, be deducted from the total income receivable by the trustees from the trust estate. this aforesaid reference came up for ..... any definite share of the beneficiaries and, as such, he taxed the net income of the trust estate at the maximum rate under section 23(3) read with section 41 of the indian income-tax act, 1922.4. being aggrieved by the said order of the income-tax officer, the assessee filed appeals before the appellate assistant commissioner who .....
Tag this Judgment!Court : Kolkata
Decided on : May-31-1973
Reported in : [1973]92ITR549(Cal)
..... happening of certain events, such as death, personal incapacity,voluntary retirement or resignation and on that account it was not a debtwithin the meaning of section 2(m) of the act. therefore, the supremecourt was considering the case of employees whose services had not beenterminated and right to get the gratuity from the relevant valuation date ..... dates a liability to pay pension in praesenti to these persons. therefore, the provision made for this contingency was a debt owed within the meaning of section 2(m) of the wealth-tax act, 1957. reliance was placed, however, by counsel for the revenue on the decision of the supreme court in the case of standard mitts co. ..... balance-sheet drawn as on the above relevant valuation dates should be deducted in computing the net wealth as defined in section 2(m) of the wealth-tax act, 1957, read with section 7(2) of the said act, which provided that in the case of an assessee carrying on business for which regular accounts were maintained, the wealth .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-25-1973
Reported in : [1973]32STC346(Cal)
..... of that case their lordships held that when the railway effected sales of unclaimed or unconnected goods it was not a dealer within the meaning of section 2(c) of the act. in my view the said decision is of little assistance to the petitioner. the petitioner in the present case admittedly carries on the business of ..... for the purpose of deciding the present dispute. the petitioner was served with a notice dated 29th november, 1967, issued by respondent no. 4 under section 14(1) of the act. the said notice stated that in the course of examination of the books of accounts in the premises of the petitioner-company on the 16th november, ..... business of selling goods in west bengal and includes the government. the expression 'business' was not defined under the act. by section 4(1) of the taxation laws (amendment) act, 1968, the expression 'business' under section 2(1a) of the act includes any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture, .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-27-1973
Reported in : AIR1974Cal213,[1975]45CompCas171(Cal)
..... are situate. the application was resisted on various grounds. the first ground of opposition to this application was that there has been non-compliance of section 453 of the companies act, 1956. the said section states that the receiver shall not be appointed on any assetsin the hands of liquidator except by or with the leave of the court. i ..... , in my opinion, is a suit against the company and is not against the official liquidator as such. that would be clear by a reference to section 446 of the companies act, 1956 and the relevant rules of the company court rules being rules 115 & 118. therefore, though it is true that the official liquidator is a ..... sangakheda kalan co-operative bank v. ayodhyaprasad shiamlal, air 1939 nag 232. it was held there that the duties of the liquidator appointed under section 42 of the co-operative society act were quasi-judicial duties and he had authority to summon and enforce the attendance of witnesses and to compel production of documents in the same way .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-04-1973
Reported in : [1975]101ITR477(Cal)
..... of the assessee but because both the assessee as well as the department drew wrong inference from the facts disclosed. in such a case clause (a) of section 147 of the income-tax act, 1961, cannot be invoked. reliance may be placed on the decisions of the supreme court in the case of calcutta discount co. ltd. v. income- ..... , 'a' ward, sitapur v. murlidhar bhagwan das : [1964]52itr335(sc) . on the 7th of december, 1965, the income-tax officer issued a notice under section 148 of the income-tax act, 1961, in respect of the assessment year 1958-59 and on the 4th february, 1966, this rule was obtained under article 226 of the constitution challenging the validity ..... the assessee for the assessment year 1958-59 and not in the assessment year 1956-57 under appeal. it appears that thereafter on being moved under section 35 of the indian income-tax act, 1922, the tribunal rectified the order by deleting the words 'liable to be included in the total income of the appellant in the assessment year .....
Tag this Judgment!Court : Kolkata
Decided on : May-18-1973
Reported in : [1973]32STC171(Cal)
..... any activity of purchase or of manufacture for sale. when these came into its possession, the railway acquired some rights over these goods exercisable under section 56 of the railways act, rendering surplus, if any, of the sale proceeds to any person entitled thereto. the assistant commissioner of commercial taxes held in his order that ..... business of carriage of goods for hire and of passengers for fare. it would be necessary to refer to certain relevant provisions of the statute. section 7 of the indian railways act, 1890, gives certain authority to railway administration to execute certain works. there are other provisions in chapter iii, which authorise certain incidental works to ..... it appears to us, that when the railway effected sales of unclaimed and unconnected goods, it is not a dealer within the meaning of section 2(c) of the bengal finance (sales tax) act, 1941. the question referred to us, therefore, is answered in the negative and in favour of the petitioner. there will be no .....
Tag this Judgment!Court : Kolkata
Decided on : May-22-1973
Reported in : [1973]32STC419(Cal)
..... should be given retrospective effect. it is necessary at the very outset to mention that we are not concerned with the question whether under the section or under the scheme of the act retrospective operation could be given to a registration certificate or not. we are concerned, in the instant case, with the question whether when in ..... of subhash chandra ghosh v. state of orissa [1970] 26 s,t.c. 211, it was held that, where an application for registration under section 7 of the central sales tax act, 1956, made by an assessee was defective in many particulars, but the asseseee rectified these defects when opportunities were given to him under rule 5(2 ..... and counsel for the petitioner placed strong reliance on the said decision. it was held by the division bench that the registration certificate obtained under section 7 of the punjab general sales tax act, 1948, took effect from the date on which an application for obtaining such certificate was made in the prescribed manner and not from the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-17-1973
Reported in : [1973]32STC368(Cal)
..... laws' : shiv bahadur singh v. state of vindhya pradesh a.i.r. 1953 s.c. 394. the combined effect of section 2(1a), section 4, section 7 and section 22(1)(a) of the act is that a contravention of the statutory obligation of a dealer to be registered in respect of the transactions which are now liable ..... within the definition of business, transaction in connection with or ancillary or incidental to such trade, commerce or manufacture or adventure or concern. by section 4 of the amending act, section 2(1a) shall be and shall always be deemed to have been inserted. in other words, the definition of business had been introduced by the ..... january, 1968, known as the west bengal taxation laws (amendment) second ordinance, 1968 and similar provisions were introduced incorporating the definition of business in section 2(1a) of the act with retrospective effect. the earlier west bengal taxation laws (amendment) ordinance, 1967, was repealed but all proceedings commenced or things done or action taken .....
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