Court : Kolkata
Decided on : Apr-25-2003
Reported in : (2004)186CTR(Cal)706,[2003]263ITR186(Cal)
..... application till march 31, 2002, the last day for filing such application, the law remained unsettled, respondent no. 1 could not succeed on the application under section 154 of the act.21. i thus set aside the orders impugned and restore those dated november 27, 1997.22. the writ applications succeed.23. there will be, however, no ..... case of patel desai and co. v. asst. cit : [2000]243itr689(ap) .12. mr. shome further submits that the scope of an application under section 154 of the act is much wider than the provision contained in order 47 of the code of civil procedure. mr. shome contends that the subsequent contrary decision given by a superior ..... and having closed the proceedings by accepting the original orders dated november 27, 1997, it was not open to the department to apply for rectification under section 154 of the act. he thus prays for setting aside the orders impugned in these applications.11. the aforesaid contentions of the petitioners have been seriously disputed by mr. shome .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-16-2003
Reported in : 2004(1)CHN448,2004(28)PTC474(Cal),[2003]47SCL445(Cal)
..... the context of decided authorities and different factual instances.118. mr. sen heavily relied upon the 1995 amendment to the meaning of adaptation introduced in our copyright act of 1957. section 2(a)(v) states that adaptation means - 'in relation to any work, any use of such work involving its rearrangement or alteration;'.119. mr. ray ..... the book has been made out prima facie by his clients, then and in that event, they would be entitled to the protections given by section 55 of the act. the said section states that the protection could by way of 'all such remedies by way of injunction, damages, accounts and otherwise as are of may be ..... parlance, what is adaptation in ordinary parlance, is not 'basing' something according to copyright law understanding, and is not necessarily adaptation within the meaning of section 2 of the copyright act of 1957. nobody claims, or submits, that sabir was or is an expert in copyright law and his conversation, if it contains technical copyright law words .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-06-2003
Reported in : 2004(1)CHN536
..... from the petition filed by the husband that he has prayed for dissolution of marriage on two fold grounds, namely, cruelty and desertion as provided under section 13(1)(ia) and (ib) of the hindu marriage act. so far the allegation of cruelty is concerned in the petition, the husband has alleged that soon after his transfer to tribeni in the district ..... arguments canvassed by the learned counsel for the parties, the specific provision of the hindu marriage act which is involved here should be noted for appreciating such arguments. it reads as follows :--'section 13. divorce.--(1) any marriage solemnized, whether before or after the commencement of this act, may, on a petition presented by either the husband or the wife, be dissolved by .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-01-2003
Reported in : 2004(1)CHN142
..... by manmal.20. thus, on these facts whether there could be a termination of the lease as alleged mr. das gupta had relied on section 111(h), section 108(q) and section 106 of the transfer of property. act (tp act) to contend that there was no termination of the lease by virtue of this letter.21. now let us examine-presuming (not accepting) ..... 65 cal wn 1025.33. thus, if upon payment of rent the receipt is not granted, two options were open to the tenant. one for seeking aid of section 25, wbpt act and the other to send the rent by postal money-order. manmal in this case has not resorted to either of it. on the other hand, ext. 2 ..... been examined. therefore, the posting of the alleged letter has not been proved. therefore, the alleged presumption of service could not be drawn. such presumption under section 16 of the evidence act would be available when there is proof to show that this was posted with correct postal address and sufficiently stamped. unless the issuance of the notice is .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-24-2003
Reported in : 2004(1)CHN417
..... is guilty of murdering his wife.29. the above discussion made by us from evidence and circumstances establishes beyond all reasonable doubt that the appellant is guilty under section 302 of i.p.c. for murdering his wife. a careful appraisal of evidence and circumstances lead us to no other conclusion but to confirm the conviction and ..... person had access into the bedroom of the appellant. the appellant was to explain how his wife was murdered. the contradictory statement of accused in his examination under section 313 cr. p. c. goes against him. in response to question no. 28 this appellant stated that he was gossiping at night sitting on the village path ..... by any other witness and no other witness stated that there was altercation between this appellant and deceased regarding refusal of sexual intercourse.4. he further contended that examination under section 313 of the code of criminal procedure (hereinafter called cr. p. c.) was not proper as question nos. 9, 10, 14, 15 were not stated by .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-20-2003
Reported in : 2004(2)CHN26
..... two review applications filed by the husband two separate petitions being c.a.n. 2379 and c.a.n. 2380 both of 2003 have been filed respectively under section 5 of the limitation act.c. a. n. 2379 of 2003 & c. a. n. 2380 of 20033. i shall first take up the applications for limitation. the ground taken in both the ..... restitution of conjugal rights. i have verified the plaint of the suit being mat no. 17/96 and it appears that the said suit was actually under section 9 of the hindu marriage act for restitution of conjugal rights. accordingly, it is required that the part of the sentence appearing there to the effect that the declaration in mat no. 17/ ..... terms of the order dated 19.12.02 shall remain unaffected.14. mr. mukherjee has also pointed out to me that in terms of the provisions of section 21b of the hindu marriage act the court is to dispose of the matter within the time limit stipulated therein and the said provision is applicable both to appeal and the petition under order .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-12-2003
Reported in : (2006)1CALLT355(HC)
..... submitted that entire case has been prepared subsequently for the purpose of defence in this contempt case.36. the learned counsel of the petitioner relied on section 57 of evidence act and urged the court to take judicial notice of the facts that government cannot move with such speed. the learned counsel argued that some facts are ..... the purpose of deciding the issue in this contempt proceeding, those facts are not strictly necessary.6. however, the petitioner moved an original application under section 19 of the administrative tribunals act, 1985 before the state administrative tribunal challenging the order dated 7th february, 2003 by which one sri c.s. dutta, then holding the rank of ..... that-(a) the instant case is a case of civil contempt. the case of the civil contempt has been defined under section 2(b) of the contempt of courts act, 1971 (hereinafter called the 'said act'). from the said definition, it is clear that in order to arrive at a finding of civil contempt, the court must .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-16-2003
Reported in : (2003)87ITD510(Kol.)
..... during the previous year under appeal and is, therefore, allowable as trading/business loss in computing its total income for the asst. yr. 1996-97 under section 28 r/w section 29 of the act." 5. being aggrieved, the revenue came in appeal before the tribunal. the learned jm proposed an order by virtue of which he reversed the order ..... of the bench, we state following point of difference and refer the same to the hon'ble president of the tribunal in accordance with the provisions of sub-section (4) of section 255 of the it act, 1961. the point of difference is as under : "whether, on the facts and in the circumstances of the case, the assessee's claim of ..... the previous year under appeal and is, therefore, allowable as trading/business loss in computing its total income for the asst. yr. 1996-97 under section 28 r/w section 29 of the act." 2.7 during the course of hearing of the appeal, the learned departmental representative justified the order of the ao and submitted that the lose claimed .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-03-2003
Reported in : (2003)185CTR(Cal)320,[2003]263ITR93(Cal)
..... to pay 50 per cent. of the penalty in respect of each of the aforesaid four assessment years together with further interest at the rates provided under section 220 of the income-tax act commencing from 30 days after february 23, 1999, until the date of payment. it is made clear that in computing the interest statutory modifications if any ..... whether his client is willing to pay interest from 30 days after february 23, 1999, until the date of actual payment at the rate prescribed under section 220 of the income-tax act with the statutory amendments thereof. mr. khaitan took time to take instructions and on the adjournment day submitted that his client is willing to pay such ..... by its order dated february 23, 1999, wherein it appears that the department has added 50 per cent. interest on the amount of penalty under section 220(2) of the income-tax act from the date when the penalty was levied until march 31, 1998. the addition of interest was sought to be justified by the department on the .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-17-2003
Reported in : (2003)3CALLT10(HC)
..... j.1. the award made by the arbitrator in the dispute between the parties, was made rule of the court after rejecting the appellants' application under section 30 of the arbitration act, 1940 (1940 act), by a judgment dated 10th of may, 2000 passed in t.s. no. 74 of 1987 by the learned civil judge (senior division), 3rd court, ..... in the statement of claim, it has not been averred that the account was running and continuous even after termination of the agreement. that apart, under section 70 of the contract act, a claim outside the agreement cannot be asked for in the arbitration,--is a contention raised by mr. ghosh on behalf of the appellant. this proposition ..... parties in respect of other contentions. the learned advocate for the appellant contended that the amended claims could not be referred to the arbitration under section 40 of the 1940 act since the new act has come into force on 25th june, 1996. the period of claim being related to a period after 25th january, 1996 cannot come .....
Tag this Judgment!