Array ( [0] => ..... fixed place is concerned, i am unable to hold that such pandal would come within the definition of 'goods' as given in section 2(d) of the said act.5. in the circumstances, the writ petition be disposed of with the following order :a writ in the nature of prohibition be issued prohibiting the respondents ..... the business by giving them on hire, if they are movable properties, then such transaction may come within the definition of sale as given in section 2(g) of the bengal finance (sales tax) act, 1941. but, so far as a pandal which is erected by the decorators like the petitioners at the instance of their clients at a particular ..... bamboo posts or other such posts, is fixed at particular place and such pandal does not come within the definition of 'goods' as given in section 2(d) of the bengal finance (sales tax) act, 1941.2. even though the notice has been served upon the respondents none of them has entered appearance to oppose this writ petition. it appears, ..... [1] => ..... some services are rendered abroad, the payment in respect of the same having been received in full in india, it becomes taxable under section 5(2)(a). i have, therefore, reason to believe that this income of rs. 10,00,000 has escaped assessment for failure ..... participate in the employees' retirement plan of the parent company. the employees would continue to be covered by the federal insurance contribution act (social security of the united states) as regular employees of great lakes technical services incorporated for any injury or death while in ..... return of income in time and for which no notice under section 139(2) of the income-tax act, 1961, was issued.' 3. the assessee-company filed its return of income pursuant to the notice under section 148 on january 17, 1979, disclosing an income of rs ..... suhas chandra sen, j. 1. the tribunal has referred the following question of law under section 256(1) of the income-tax act, 1961 ' whether, on the facts and in the circumstances of the case, the sum ..... [2] => ..... are of the view that the tribunal has come to a correct decision in this case.6. the charge of tax on income from 'salaries' is imposed by section 15 of the act, which is as under :'15. the following income shall be chargeable to income-tax under the head 'salaries'- (a) any salary due from an employer or ..... legislature is that the assessee will get standard deduction from income which is to be assessed under the head 'salary'.11. there is a similar provision in section 24 of the income-tax act, 1961, where deduction is allowed from 'income from house property' on account of repairs. the assessee does not have to prove the exact expenditure on ..... on march 31, 1975.3. the assessee is a retired commissioner of income-tax and receives pension which was assessed under section 15 on 'salary'. the assessee claimed standard deduction under section 16(i) of the income-tax act, 1961. the income-tax officer disallowed the claim on the ground that the assessee was not an employee. the appellate ..... [3] => ..... which is with the trial court has been exercised properly in the facts of the case.16. moreover, the point as to the nature of the provisions of section 17(3) of the said act, which has been set out earlier, has been discussed by the supreme court in the case of b.p. khemka (supra). it has been held by the ..... appealable order under order 43 rule i of the code of civil procedure. we also hold that there is no provision for appeal in the said act from any order under section 17(3) of the said act.14. we also are of the view that the order appealed from is not a judgment within the meaning of clause 15 of the letters ..... ), it is contended by the learned counsel for the appellants that there the discretion in the context of section 17(3) of the said act is only limited to section 17 of the said act and if there was any default within the meaning of the said act, then the court dealing with such application should have made an order for striking out the defence ..... [4] => ..... this power should be invoked, but not otherwise.24. in that view of the matter, i hold the publication not to be within the ambit of section 2(e)(iii) of the contempt of courts act, though, however, the language used could have been better, polite and sober rather than the one which has been used by the writers of the ..... justice : and (b) lowering the dignity of this court. incidentally the above-noted two counts fall within the definition of criminal contempt in terms of section 2(c)(iii) of the contempt of courts act, 1971. the issue, therefore, before this court is as to whether these articles in fact scandalised or lowered the authority of court or there is any ..... 1295.relying thereon, however, it was contended that the court must come to a definite finding, in order to bring home the charge of contempt within the meaning of section 2(c)(iii), that the court's decision was affected by reason of the publication. whilst on this aspect of the matter, the speech of viscount dilhorne in the ..... [5] => ..... of income made by the ito. however, the real question is : whether the assessee was an investment company 'investment company' has been defined in section 109(ii) of the act. according to that section, if the income of the limited company from interest on securities, from house property, capital gains and income from other sources is greater than the ..... of the same transaction and, therefore, once the loss is greater than the income from dividend the assessee is not an 'investment company' within the meaning of section 109(ii) of the act. shri sen, accordingly, urged that the finding of the cit(a) should be reversed.5. the counsel for the assessee, shri p. k. ghosal, on ..... therefore, it was an 'investment company' and, consequently, the business, loss in shares could not be taken as speculative loss in view of explanation to section 73 of the act. the argument of the assessee was accepted by the cit(a) who directed the ito to treat the loss from share dealings as an ordinary business loss and ..... [6] => ..... as is usual with all definitions, and as is expressly provided both in article 367(1) of the constitution as well as section 3 of the general clauses act, the definition in section 3(42) of the act would apply to make the expression 'person' include a company, provided there is nothing in the subject or context to rule ..... and, therefore, it could never be in the contemplation of law that a body corporate would or could give oral evidence as defined in section 3 read with section 60 and section 119 of the evidence act.6. it may, however, be conceded that a body corporate may nevertheless be summoned to produce documents which would be 'documentary evidence'. ..... interpreted to mean 'to furnish evidence' and a company is certainly capable of furnishing documentary evidence against itself.' as we have already seen, though, under section 139 of the evidence act, a person summoned to produce a document does not thereby become a witness, the supreme court in m.p. sharma, : 1978(2)elt287(sc) ruled ..... [7] => ..... be had where the facts do not justify the same. in other words, the law court while considering the matter for rectification within the meaning of section 155 of the act ought always to consider the facts and circumstances of each matter and on the basis thereof, come to its conclusion. 2. at this juncture, however, ..... to all dealings and transactions in connection therewith . . . . . . and generally to do and perform all and every such further or other lawful and reasonable acts, deeds and this touching and concerning the matters and premises aforesaid as fully and factually to all intents and purposes as i might or could do if personally present.' ..... as envisaged under section 155 of the companies act, 1956, is discretionary in nature. this discretion, however, cannot be termed to be an uncontrolled one but can only be exercised in accordance with the known principles of justice, equity and fairplay and as such refusal to interfere in terms of the provisions of section 155 can only ..... [8] => ..... land and the assessee as a leaseholder was given compensation. the assesses prematurely surrendered the lease.this was a clear case of capital gains and the transaction squarely comeswithin section 45 of the act. 5. in that view of the matter, the question is answered in the negative and in favour of the revenue. the case is remanded to the tribunal ..... for premature surrender of its leasehold interest in the property. the income-tax officer brought the case of the assessee within the definition of ' transfer' contained in section 2(47) of the income-tax act, 1961. as regards the computation of capital gains, the assessee claimed not only the cost of the improvement amounting to rs. 1,17,563 incurred by ..... suhas chandba sen, j. 1. the tribunal has referred the following question of law under section 256(2) of the income-tax act, 1961, to this court ;' whether the tribunal is right, on the facts and the circumstances of the case, in interpreting that the composite and lump sum amount of rs. ..... [9] => ..... its shareholders. in these circumstances, the receipt of such interest cannot, in our view, be said to be casual and/or non-recurring within the meaning of section 10(3) of the income-tax act, 1961. in the shorter oxford english dictionary, the word 'casual' is defined as meaning '(1) subject to or produced by chance ; accidental ; fortuitous ( ..... calls from the shareholders was not casual income and, therefore, not exempt from income-tax in terms of section 10(3) of the income-tax act, 1961 ?'2. the facts leading to this reference are that the assessee carries on the business of manufacture of industrial gases. during the said two ..... sengupta, j.1. in this reference at the instance of the asses-see, the following question of law has been referred to this court under section 256(1) of the income-tax act, 1961, for the assessment years 1968-69 and 1969-70 :'whether the tribunal was right in holding that interest received by the assessee on unpaid ..... ) Explosives Act 1884 Section 4 Definitions - Court Kolkata - Year 1989 - Page 4 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Court: kolkata Year: 1989 Page 4 of about 100 results (0.049 seconds)

Apr 12 1989 (HC)

Oriental Decorators and anr. Vs. the State of West Bengal and ors.

Court : Kolkata

Decided on : Apr-12-1989

Reported in : (1989)1CALLT374(HC)

..... fixed place is concerned, i am unable to hold that such pandal would come within the definition of 'goods' as given in section 2(d) of the said act.5. in the circumstances, the writ petition be disposed of with the following order :a writ in the nature of prohibition be issued prohibiting the respondents ..... the business by giving them on hire, if they are movable properties, then such transaction may come within the definition of sale as given in section 2(g) of the bengal finance (sales tax) act, 1941. but, so far as a pandal which is erected by the decorators like the petitioners at the instance of their clients at a particular ..... bamboo posts or other such posts, is fixed at particular place and such pandal does not come within the definition of 'goods' as given in section 2(d) of the bengal finance (sales tax) act, 1941.2. even though the notice has been served upon the respondents none of them has entered appearance to oppose this writ petition. it appears, .....

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Dec 19 1989 (HC)

Great Lakes Carbon Corporation (No. 1) Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Dec-19-1989

Reported in : [1993]202ITR64(Cal)

..... some services are rendered abroad, the payment in respect of the same having been received in full in india, it becomes taxable under section 5(2)(a). i have, therefore, reason to believe that this income of rs. 10,00,000 has escaped assessment for failure ..... participate in the employees' retirement plan of the parent company. the employees would continue to be covered by the federal insurance contribution act (social security of the united states) as regular employees of great lakes technical services incorporated for any injury or death while in ..... return of income in time and for which no notice under section 139(2) of the income-tax act, 1961, was issued.' 3. the assessee-company filed its return of income pursuant to the notice under section 148 on january 17, 1979, disclosing an income of rs ..... suhas chandra sen, j. 1. the tribunal has referred the following question of law under section 256(1) of the income-tax act, 1961 ' whether, on the facts and in the circumstances of the case, the sum .....

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Mar 17 1989 (HC)

Commissioner of Income-tax Vs. S.V. Ramaswamy

Court : Kolkata

Decided on : Mar-17-1989

Reported in : [1993]202ITR169(Cal)

..... are of the view that the tribunal has come to a correct decision in this case.6. the charge of tax on income from 'salaries' is imposed by section 15 of the act, which is as under :'15. the following income shall be chargeable to income-tax under the head 'salaries'- (a) any salary due from an employer or ..... legislature is that the assessee will get standard deduction from income which is to be assessed under the head 'salary'.11. there is a similar provision in section 24 of the income-tax act, 1961, where deduction is allowed from 'income from house property' on account of repairs. the assessee does not have to prove the exact expenditure on ..... on march 31, 1975.3. the assessee is a retired commissioner of income-tax and receives pension which was assessed under section 15 on 'salary'. the assessee claimed standard deduction under section 16(i) of the income-tax act, 1961. the income-tax officer disallowed the claim on the ground that the assessee was not an employee. the appellate .....

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Feb 23 1989 (HC)

Sohanlal Rajgarhia and ors. Vs. Remington Rand of India Ltd.

Court : Kolkata

Decided on : Feb-23-1989

Reported in : (1989)2CALLT245(HC)

..... which is with the trial court has been exercised properly in the facts of the case.16. moreover, the point as to the nature of the provisions of section 17(3) of the said act, which has been set out earlier, has been discussed by the supreme court in the case of b.p. khemka (supra). it has been held by the ..... appealable order under order 43 rule i of the code of civil procedure. we also hold that there is no provision for appeal in the said act from any order under section 17(3) of the said act.14. we also are of the view that the order appealed from is not a judgment within the meaning of clause 15 of the letters ..... ), it is contended by the learned counsel for the appellants that there the discretion in the context of section 17(3) of the said act is only limited to section 17 of the said act and if there was any default within the meaning of the said act, then the court dealing with such application should have made an order for striking out the defence .....

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Jul 07 1989 (HC)

In Re: Daily 'Aajkaal'

Court : Kolkata

Decided on : Jul-07-1989

Reported in : 1990CriLJ228

..... this power should be invoked, but not otherwise.24. in that view of the matter, i hold the publication not to be within the ambit of section 2(e)(iii) of the contempt of courts act, though, however, the language used could have been better, polite and sober rather than the one which has been used by the writers of the ..... justice : and (b) lowering the dignity of this court. incidentally the above-noted two counts fall within the definition of criminal contempt in terms of section 2(c)(iii) of the contempt of courts act, 1971. the issue, therefore, before this court is as to whether these articles in fact scandalised or lowered the authority of court or there is any ..... 1295.relying thereon, however, it was contended that the court must come to a definite finding, in order to bring home the charge of contempt within the meaning of section 2(c)(iii), that the court's decision was affected by reason of the publication. whilst on this aspect of the matter, the speech of viscount dilhorne in the .....

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Feb 06 1989 (TRI)

income-tax Officer Vs. Eastern Aviation and Industries

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Feb-06-1989

Reported in : (1989)29ITD363(Kol.)

..... of income made by the ito. however, the real question is : whether the assessee was an investment company 'investment company' has been defined in section 109(ii) of the act. according to that section, if the income of the limited company from interest on securities, from house property, capital gains and income from other sources is greater than the ..... of the same transaction and, therefore, once the loss is greater than the income from dividend the assessee is not an 'investment company' within the meaning of section 109(ii) of the act. shri sen, accordingly, urged that the finding of the cit(a) should be reversed.5. the counsel for the assessee, shri p. k. ghosal, on ..... therefore, it was an 'investment company' and, consequently, the business, loss in shares could not be taken as speculative loss in view of explanation to section 73 of the act. the argument of the assessee was accepted by the cit(a) who directed the ito to treat the loss from share dealings as an ordinary business loss and .....

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Jul 28 1989 (HC)

Godrej Soap Ltd. Vs. State

Court : Kolkata

Decided on : Jul-28-1989

Reported in : (1991)1CALLT198(HC),[1991]70CompCas248(Cal),1991CriLJ828,94CWN723

..... as is usual with all definitions, and as is expressly provided both in article 367(1) of the constitution as well as section 3 of the general clauses act, the definition in section 3(42) of the act would apply to make the expression 'person' include a company, provided there is nothing in the subject or context to rule ..... and, therefore, it could never be in the contemplation of law that a body corporate would or could give oral evidence as defined in section 3 read with section 60 and section 119 of the evidence act.6. it may, however, be conceded that a body corporate may nevertheless be summoned to produce documents which would be 'documentary evidence'. ..... interpreted to mean 'to furnish evidence' and a company is certainly capable of furnishing documentary evidence against itself.' as we have already seen, though, under section 139 of the evidence act, a person summoned to produce a document does not thereby become a witness, the supreme court in m.p. sharma, : 1978(2)elt287(sc) ruled .....

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Nov 29 1989 (HC)

Farhat Sheikh Vs. Escman Metalo Chemical Pvt. Ltd. and anr.

Court : Kolkata

Decided on : Nov-29-1989

Reported in : [1991]71CompCas88(Cal)

..... be had where the facts do not justify the same. in other words, the law court while considering the matter for rectification within the meaning of section 155 of the act ought always to consider the facts and circumstances of each matter and on the basis thereof, come to its conclusion. 2. at this juncture, however, ..... to all dealings and transactions in connection therewith . . . . . . and generally to do and perform all and every such further or other lawful and reasonable acts, deeds and this touching and concerning the matters and premises aforesaid as fully and factually to all intents and purposes as i might or could do if personally present.' ..... as envisaged under section 155 of the companies act, 1956, is discretionary in nature. this discretion, however, cannot be termed to be an uncontrolled one but can only be exercised in accordance with the known principles of justice, equity and fairplay and as such refusal to interfere in terms of the provisions of section 155 can only .....

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Aug 10 1989 (HC)

Commissioner of Income-tax Vs. Pramia Engineering Pvt. Ltd.

Court : Kolkata

Decided on : Aug-10-1989

Reported in : [1993]202ITR298(Cal)

..... land and the assessee as a leaseholder was given compensation. the assesses prematurely surrendered the lease.this was a clear case of capital gains and the transaction squarely comeswithin section 45 of the act. 5. in that view of the matter, the question is answered in the negative and in favour of the revenue. the case is remanded to the tribunal ..... for premature surrender of its leasehold interest in the property. the income-tax officer brought the case of the assessee within the definition of ' transfer' contained in section 2(47) of the income-tax act, 1961. as regards the computation of capital gains, the assessee claimed not only the cost of the improvement amounting to rs. 1,17,563 incurred by ..... suhas chandba sen, j. 1. the tribunal has referred the following question of law under section 256(2) of the income-tax act, 1961, to this court ;' whether the tribunal is right, on the facts and the circumstances of the case, in interpreting that the composite and lump sum amount of rs. .....

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Sep 20 1989 (HC)

Asiatic Oxygen Limited Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Sep-20-1989

Reported in : [1991]189ITR483(Cal)

..... its shareholders. in these circumstances, the receipt of such interest cannot, in our view, be said to be casual and/or non-recurring within the meaning of section 10(3) of the income-tax act, 1961. in the shorter oxford english dictionary, the word 'casual' is defined as meaning '(1) subject to or produced by chance ; accidental ; fortuitous ( ..... calls from the shareholders was not casual income and, therefore, not exempt from income-tax in terms of section 10(3) of the income-tax act, 1961 ?'2. the facts leading to this reference are that the assessee carries on the business of manufacture of industrial gases. during the said two ..... sengupta, j.1. in this reference at the instance of the asses-see, the following question of law has been referred to this court under section 256(1) of the income-tax act, 1961, for the assessment years 1968-69 and 1969-70 :'whether the tribunal was right in holding that interest received by the assessee on unpaid .....

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