Court : Kolkata
Decided on : Jun-12-1973
Reported in : AIR1973Cal550
..... panna singh v. bhai arjun singh reported in air 1929 pc 179, where the judicial committee of the privy council at page 180 observed:'the effect of section 74 contract act, 1872 is to disentitle the plaintiffs to recover simpliciter the sum of rs. 10,000/- whether penalty or liquidated damages. the plaintiffs must prove the damages ..... .' 34. in the case of fate chand v. balkishan reported in : [1964]1scr515 the supreme court has considered the scope and applicability of section 74 of the indian contract act and has distinguished the indian law from the english common law on the question of recovery of liquidated damages and penalty and observed that the distinction ..... made in the english common law between stipulations for liquidated damages and penalty have been eliminated by the provisions of section 74 of the indian contract act. this was also a case of a sale of certain land and building providing for forfeiture of a certain stipulated sum in case the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-13-1973
Reported in : [1973]32STC505(Cal)
..... of all relevant facts. the sanction of the commissioner under rule 70 is a fresh order against which a revision lies before the board of revenue under section 20(3) of the act. reliance may be placed in this connection upon an unreported decision of the division bench in the case of commissioner of income-tax, west bengal v. ..... an additional commissioner of commercial taxes in the bureau, he is released from his post of additional commissioner of commercial taxes to which he was appointed under section 3 a of the act. he is now to officiate in the new post under the bureau which, as already held by me, does not form part of the commercial tax ..... power to inspect all documents and registers and to enter and search any place of business of a dealer and to seize account books and registers under section 14(3) of the act have been delegated to the assistant commissioner, commercial tax officer and inspector subject to the condition that the power so delegated shall be exercised only within the .....
Tag this Judgment!Court : Kolkata
Decided on : May-30-1973
Reported in : AIR1974Cal119,78CWN285
..... buxi, advocate), appearing on behalf of the defendants-opposite parties, joined issue. he raised a preliminary objection relating to the maintainability of the present rule under section 115, code of civil procedure, besides giving his replies to the three-fold submission made by mr. roychoudhury on behalf of the plaintiff-petitioner, and raising two ..... this context are now well-settled. the observations of sir barnes peacock in the case of rajah amir hassan khan v. sheo baksh singh reported in (1884) 11 ind app 237 that 'whether they decided rightly or wrongly, they had jurisdiction to decide the case; and even they decided wrongly they did not ..... , advocate (with mr. narayandas das, advocate), appearing in support of the rule, made a three-fold submission. he contended firstly that the learned munsif has acted illegally and with material irregularity in the exercise of his jurisdiction on the question of irreparable injury; and secondly, that he further erred in his approach to the .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-30-1973
Reported in : AIR1973Cal488
..... realise and collect the entire consolidated rate from the petitioner being the owner of the premises is dependent upon the provisions of section 200 of the calcutta municipal act, 1951. section 200 of the said act is in the following terms:--'if any land or building is ordinarily occupied by more than one person holding in severalty, ..... shares of the consolidated rate to the corporation, the commissioner, in my opinion, is bound to take resort for the purpose of speedy realisation to section 200 of the act. if either of these conditions are not fulfilled and if the occupiers do not voluntarily pay their shares, then and under those circumstances, in my ..... four notices of proposed amalgamation stood cancelled and separate notices for revaluation would be issued. on the 12th of september, 1960, seventeen notices under section 180 of the act of 1951 one in respect of each of the said seventeen premises, intimating the petitioner about the increased annual valuation of the said premises with .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-27-1973
Reported in : 78CWN84,[1975]99ITR426(Cal)
..... was moved for issue of a writ of prohibition restraining the respondents from taking further proceedings against the petitioner under a notice issued to him under section 34 of the act. the application was opposed on the ground of delay and desai j. noticed that in england, though grant of a writ is discretionary, a ..... condition precedent for assumption of the jurisdiction was not satisfied. the petitioner further stated that if the respondent no. 2 was determined to proceed under section 34 of the said act, the petitioner requested him to furnish the material facts on which the income-tax officer had reason to believe that the income had escaped assessment on ..... books of accounts and papers for the financial year 1958-59 and for three preceding years. again, by three notices dated september 14, 1964, under section 23(2) of the act, addressed to the individual members of the then non-existent hindu undivided family, including the petitioner, the respondent no. 1 called upon them either to .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-06-1973
Reported in : [1973]31STC628(Cal)
..... say, the product obtained from the plant 'curcuma longa', whole, broken, ground or powdered, or of any other form or description whatsoever.4. under section 2(b) of the act, a dealer means any person who sells notified commodities manufactured, made or processed by him in west bengal, or brought by him into west bengal from ..... turmeric into its powdered form. in my view, the sale of such powdered black pepper and turmeric would make the petitioner a dealer within the meaning of section 2(b) of the act.6. for these reasons, this application fails. the rule is discharged. interim order, if any, is vacated.7. there will be no order as ..... it is necessary to refer to certain relevant provisions of the act. the act imposes a tax on the sale of certain notified commodities in west bengal. notified commodity, according to section 2(a) of the act, means any commodity specified under section 25 of the act. the said section 25 authorises the state government to specify such commodity by notification .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-15-1973
Reported in : 1974CriLJ24
..... the use of the corrigendum, therefore, is wrong inasmuch as the power to rescind, add to, amend or vary given to the district magistrate by section 21 of the general clauses act exhausts itself after approval is accorded to an order of detention by the government. after that there is nothing to empower a district magistrate to make ..... matter had to be placed before the state government to enable it to accord its approval to the order. similarly, other statutory requirements of sections 8. 10 and 12 of the act in respect of communication to the detenu reference to the advisory board and its confirmation have also to be met. compliance with all such statutory ..... indicated that the district magistrate was not sure in his mind about the precise ground of detaining the petitioner and mechanically reproduced the language used in section 3 (1) (ii) of the act. the aforesaid decisions which apply to the facts of this case are binding on us and we also respectfully agree with the reasoning thereon.5 .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1973
Reported in : 1973CriLJ950
..... accordingly has travelled clearly beyond the ambit of the petition filed by 'the first party on 6-6-72 as well as the bounds of section 488 criminal procedure code and the different orders passed by him are not in accordance with the procedure established by law. the said orders therefore are bad ..... omnibus order. it is indeed intriguing that all these orders were passed in quick succession, on an application not even specifically stated to be one under section 488 criminal procedure code and containing no definite prayers excepting for 'necessary orders'.6. the facts and circumstances referred to above bring to light an .amazing state ..... body of persons appointed for that purpose.' i respectfully agree. the backdrop of proceedings under section 488 criminal procedure code, in any event does not give any scope for any distinction between an administrative act and a quasi-judicial act. orders passed in such proceedings are judicial orders. i accordingly hold that the orders impugned .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-25-1973
Reported in : 1973CriLJ1856
..... was in a condition fit for analysis,' inserted by g.s.r. 1533 of 8-7-68 is not there. the report cannot be used as evidence under section 13(5) of the act as it is not in prescribed form iii, as amended in july, 1968.5. we may refer here to the case of daitari mahto v. state reported ..... for the analyst to ensure himself that the sample sent to him was the sample seized from the accused. in a trial for an offence under section 16 for violation of section 7 of the act conviction rests only on the report of the analyst as to adulteration. it is, therefore, necessary to see that the rules prescribed have been followed ..... be complied with by actually sending those. the manner of sending, may be taken as recommendatory and it may be proved by other evidence or legal presumption under section 114 of the indian evidence act, illustration (g). where available in a particular case that the articles, sent otherwise than by the prescribed mode, actually reached the analyst. we. therefore, for .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-12-1973
Reported in : 1973CriLJ968
..... of the words, in the statute one has to refer in the first instance to the definition thereof. the word 'person' as denned in section 3(42) of the general clauses act (act x of 1897) includes any company or association or body of individuals, whether incorporated or not; a_nd the same is also the definition given ..... of lt. commander pascal fernandas v. state of maharashtra reported in : 1968crilj550 . the decision is in the context of section 8(21 of the criminal law amendment act, 1952 but the provisions thereof are similar to those of section 337(1) of thp criminal procedure code, m. hfidayatulla, j. (as his lordship then was) delivering the -judgment of ..... parliament is that they should be construed according to the intent of the parliament which passed the act'. i respectfully agree and applied the said principles for a correct interpretation of the words 'any person' contained in section 337(1) of the code of criminal procedure. the principles of interpretation of statutes also rule out .....
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