Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jun-30-2003
Reported in : (2003)86ITD219(Kol.)
..... record, i find that there is no dispute in regard to the recovery of transportation charges by the assessee from the chemical companies for transportation of explosives. section 32 of the it act, 1961, provides for allowance of deduction on account of depreciation in respect of assets owned and used by the assessee for purposes of business or ..... amongst the members of bench in regard to the rate of depreciation applicable on vans used for transportation of explosives, the president of the tribunal has, accordingly, nominated me as third member under section 255(4) of the it act in regard to the point of difference formulated by the division bench as under : "whether, on the ..... in appeal before the cit(a) who concluded as follows: "3.2 i have examined the above submissions. it is a fact that while acting as consignment agent for transportation of explosives, the appellant was hiring out his vehicle to others. therefore, it is not correct to infer that in such activities, the appellant was .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-17-2003
Reported in : 2004(1)CHN162
..... , we have found that in the subsequent judgment, viz. contai thana (supra), an argument was sought to be made about two clauses of sub-section (3) of section 10 of the tribunal act and this argument is noted in paragraph 5 of the judgment in contai thana (supra). but, no finding on the same has been reached by ..... the scope and extent of the judicial power which has been vested on such tribunals. after analysing different decisions of the supreme court and the factual aspect of litigation explosion and the huge arrears before the different high courts, the learned judges, in paragraph 93 of the said judgment at page 1154 of the report, held:(a) ..... , averments have been made, about alternative remedy. but from the said averments, this court cannot come to the conclusion that the remedyprovided under the act, viz. under section 49(4) of the said act is eitherinadequate or is one, which creates undue hardship on the applicant. in factthere is no such pleading.25. for the reasons aforesaid, this .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-26-2003
Reported in : 2003(2)CHN427
..... present case.5. police after investigation submitted charge sheet on 31.8.2000 vide charge sheet no. 239/2000 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act against the present petitioner and others showing this accused petitioner at sl. no. 10 as absconder.6. it was ..... g. r. case no. 697 of 1990) in connection with beldanga police station case no. 112 dated 28.5.1998 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act, now pending in the court of the ld. s. d. j. m. berhampore, murshidabad.2. the short facts leading ..... obtained an order for stay to move the sessions court. this direction of the magistrate was wholly irregular and may be, enabled the accused persons to circumvent the principle of section 439 cr. p. c. we might have taken a serious view of such a course, indifferent to mandatory provisions, by the subordinate magistrate but for the fact that .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)270ITR73(Kol.)
..... of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable there of under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears, ..... an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras. high court in the case of c.i.t. v.southern explosives co. (2000) 242 itr 107 is useful to be referred -- "in the instant case, the amounts collected by the assessee were amounts which were meant to be utilized ..... for energy supplied by the licensee, the licensee can, at the option of the state government, be proceeded against for the recovery of the electricity duty under section 8(a) of the act. in view of the clear liability of a licensee who has recovered the charges for the electricity supplied, it cannot be said that a licensee being an agent .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)88ITD247Cal
..... basis of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable thereof under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears ..... or as an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras high court in the case of cit v. southern explosives co. [2000] 242 itr 107 is useful to be referred- , in the instant case, the amounts collected by the assessee were amounts which were meant to be ..... occupation of the tenanted premises for commercial purposes is to be treated as actual rent received for the purpose of determining annual value within the meaning of section 23 of the it. act (as it then stood), and the taxes including surcharge levied by municipal corporation and actually paid by the assessee during the relevant year is to be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : May-30-2003
Reported in : (2004)89ITD415(Kol.)
..... india, obtaining sanction of rajasthan government for grant of mining lease for limestone, carried out detailed prospecting work under the guidance of one expert organization, applying for explosive licence and obtaining approval for electricity connection from rajasthan state electricity board, establishing a project office at chittorgarh, rajasthan, etc. the assessee explained that the amount ..... this letter being nil, there cannot be any question of computation of capital gain, under section 45 read with section 48 to 55 of i.t. act, 1961.5. the a.o. observed that in addition to the various measuring being taken by the assessee, the assessee has ..... is not a capital asset. as no capital asset was transferred, this sum could not be treated as capital gain within the meaning of section 45 read with section 48 to section 55. it was further pleaded that the value of this letter of intent cannot be determined and, therefore, the cost of acquisition of .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-10-2003
Reported in : (2003)3CALLT414(HC),(2004)IILLJ103Cal
..... that an award (including an arbitration award) shall become enforceable on the expiry of thirty days from the date of its publication under section 17 of the said act. subsection (1) of section 17 of the said act laid down that every arbitration award and every award of labour court, tribunal or national tribunal shall, within a period of thirty days ..... issue is the date on which the award becomes enforceable and the key word is 'award'.20. thus the proceedings with regard to a reference under section 10 of the said act before the tribunal would be deemed to continue till the date on which the award becomes enforceable. the tribunal becomes functus officio from the date next ..... with the employment or non-employment or the terms of employment or with the conditions of labour of any person.'22. the definition of 'award' in section 2(b) of the said act has two parts. the first part covers a determination, final or interim, of any industrial disputes. the purported award dated 15.5.2002 which is .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-29-2003
Reported in : (2003)180CTR(Cal)334,[2003]261ITR516(Cal)
..... the right or liability of the parties since no one has any right to procedure. admittedly, the substantive right flows from the statute, namely, under section 4(1)(b) or under section 7 of the wealth-tax act, respectively, under which the valuation is to be made. the procedure for valuation was prescribed in rule 2 in respect of partnership firms, which ..... a declaration that rule 2 is inapplicable in the case of valuation of the partner's interest in the firm during the subsistence of the partnership under section 4(1)(b) of the said act and is ultra vires and that the said rule should be cancelled, withdrawn, recalled or rescinded. at the same time, it is prayed that the notices ..... while another part is procedural. if it is so, in that event, omission of this rule will not take away the right and liability in view of section 6 of the general clauses act. he had cited many decisions on this account. he also cited many decisions on the question that a right has accrued to him under rule 2. on .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-2003
Reported in : 2004(2)CHN67
..... the pleading railways did not make out a case of lease they were not permitted to make out any contrary case from the bar.(v) under section 60 of the easement act coupled with a transfer of property was not revocable by the grantor as the licnece relying on the said grant executed construction of permanent nature by incurring ..... this point which consistently held that a licence coupled with an interest in an immoveable property was irrevocable in view of the underlying principles laid down in section 60(b) of the easement act. the learned judge also held in this regard that the full bench decision of the allahabad high court reported in : air1933all735 (in the matter of: ..... so and we subscribe the same view. hence, the decision of the learned judge that the said licence was irrevocable in view of provision of section 60(b) of the easement act was accurate and we hold accordingly.13. in case of the irrevocable licence if the grantor wants to have possession back by terminating the licence it .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-04-2003
Reported in : 2006(3)CHN384
..... sterndale road, calcutta for expansion of calcutta hospital and medical research institute on 29th april, 1966 and after following all necessary legal formalities declaration under section 6 of the act was issued by the government for expansion of the institute on 30th july, 1968. award regarding the acquired land was made by the collector on 18th ..... and to forward the same to the appropriate department of the government. the learned advocate submits that the collector after issue of notice under section 4 of the act invited objection and prem chand gupta during his lifetime duly participated in the enquiry and after giving said prem chand gupta full liberty to make ..... dispute. arvind gupta also filed another petition, being matter no. 4251 of 1988, on the 3rd august, 1988, challenging the vires of section 4 and section 6 of the land acquisition act, 1894 and also for a consequential relief that the entire acquisition made in respect of the disputed land be declared bad, illegal, inoperative .....
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