Court : Income Tax Appellate Tribunal ITAT Kolkata
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 : Kolkata
Reported in : 2004(2)CHN390,[2005(104)FLR115],(2004)IIILLJ499Cal
..... . we are unable to agree. in our opinion, the expression 'full' only emphasises that all the emoluments which are included in 'wages' as defined in clause (rr) of section 2 of the act so as to include the amounts referred to in sub-clauses (i) to (iv) are required to be paid. in this context, it may also be mentioned that in ..... of the industrial disputes act, 1947 but also praying something more towards back wages. learned counsel in support of his contention relied on a decision reported in 1987 lab ic 525, indian explosive limited v. 4th industrial tribunal, west bengal and ors. learned counsel relied on this decision and mainly relied on paragraphs 5, 6 and 7 of this decision. learned counsel .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(3)ARBLR618(Cal),(2004)3CALLT179(HC)
..... at in a case where it was a matter of calculation.6.1. an award is not sacrosanct. it is subject to sections 34 and 17 of the 1940 act. sections 34 and 17 of the 1940 act make the award subject to scrutiny by the court within the parameters of the provisions contained therein. the scheme of the 1940 ..... until 19th of august 1981, the interest could not have been awarded in a reference made in 1974 or in other words in 1972 when the application under section 20 was made. therefore, the grant of interest in the award is wholly outside the jurisdiction of the arbitrator in the present case since the reference was made ..... this agreement shall be prevented or delayed by reasons of any one or more of the events following hostilities, acts of public enemy, civil commotion, sabotage, fire, flood, explosion, epidemic, quarantine, restriction, strikes, lock-outs, governmental action or inaction or acts of god, failure of water-supply and/or electricity, then either party shall by reason of such event .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2005Cal62
..... energy to be supplied under this agreement either in whole or in part owing to any strike, riots, insurrections, command of a civil or military authority, fire, explosions, act of god or any other causes beyond his/ their/its control or if the board is prevented from supplying or is unable to supply such electrical energy owing to ..... claims for the existing contractual supply.'11. i think that the notice was not given in terms of the clause as aforesaid to terminate the agreement. by the act and conduct the agreement stood determined on expiry of 3 months from the date of disconnection of supply line meaning thereby in november, 1994. there is no dispute ..... determination after expiry of the locked period of five years is not necessary, and such determination from the side of the board can be inferred irresistibly by its act and conduct for abandonment of the contract. he further submits that when the subject-matter of the contract has been destroyed and/or diminished; the liability of his .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(3)CHN608,[2005(107)FLR1045]
..... in such cases, the court holds that there is an error of law on any of the above grounds' .11. in 76 c.w.n. 342, baldev singh v. indian explosives limited and ors., it has been held by a division bench of this high court in a dispute whether one is workman or not is a jurisdictional question. therefore, if ..... should interfere with the conclusion of the tribunal.12.i fail to get any reply from the respondent/employee. the learned counsel only harped upon the benefit under section 17b of the industrial disputes act by filing affidavit instead of making formal application. such point had been resolved earlier. in spite of the same an appeal was preferred from such order. ..... duties and functions of the shop manager with reference to the admitted terms and conditions of service, it is evident that he was not a workman under section 2(s) of the industrial disputes act.9. therefore, ratio of the aforesaid judgment on the basis of the facts therein has to be tested by the tribunal in the light of the .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(2)CHN145
..... filing any vokalatnama.21. it is true that in the judgment sought to be reviewed at inner page 10, it is recorded that on behalf of m/s. india explosive ltd. and state bank of india, it was contended that the company could have no hesitation in paying the amount under the fixed deposit receipt and the term deposit to ..... records.15. parties are at liberty to mention for early hearing of the appeal after service of notice upon the parties.16. this is an application under section 5 of the limitation act for condonation of 622 days delay in preferring an application for review against the judgment and decree passed by a division bench of this court.17. initially we ..... the said division bench further pointed out that in the judgment sought to be reviewed, at inner page 10, it was recorded as follows :on behalf of m/s. india explosive ltd. and the state bank of india, it was contended that the company would have no hesitation in paying the amount under the fixed deposit receipt and the term deposit .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2006Cal97,II(2007)BC499,2006(1)CHN659
..... of a tripartite agreement entered into between the plaintiff, the defendant no. 1 and the defendant no. 2, it was agreed that the plaintiff would supply explosives to the defendant no. 2 which they would use in its coal mines and the defendant no. 2, instead of paying direct to the plaintiff for the said ..... aid of order 38 rule 5 of the code can attach property situated even beyond the territorial limit of the court, subject however, to the provisions contained in section 136 of the code by sending such order to the appropriate court having territorial jurisdiction for implementation. we, therefore, find that a court dealing with even an ..... the plaintiff that it was declared as a sick company within the meaning of the sick industrial companies (special provisions) act, 1985 and accordingly, was referred to the board for industrial and financial reconstruction ('bifr') under the said act.(e) in view of the aforesaid fact, the plaintiff was not only entitled to recover the amount of rs. .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(3)CHN502
..... . at the instance of a.s.i. dilip chandra das, haroa p. s. case no. 53 dated 30.06.98 under sections 148/149/325/326/307/353/332/379 ipc/25/26 of arms act/9(b) of the indian explosive act was started for trespassing into the fishery, unlawful assembly armed with deadly weapons and firing at the possessors of the fishery ..... connected offences found to have been committed in the course of fifltt1? transaction or the same occurrence and file one or more reports as provided in section 173 cr. pc. to ascertain whether a series of acts are parts of the same transaction, it is essential to see whether they are so connected together as to constitute a whole which can be ..... intimidate them, for which an fir was lodged on behalf of the petitioners, and haroa p.s. case no. 52 dated 30.06.98 under sections 148/149/447/435/379 ipc /25/27 arms act was started, and the investigation is still pending. due to flow of accused persons, as the petitioners were scared about loss of their lives and properties .....
Tag this Judgment!Court : Kolkata
Reported in : (2006)2CALLT24(HC)
..... below failed to appreciate the same and convict o.p. nos. 1 & 2 invoking the provision of section 113a of the evidence act. mr. mitra further contended that had it really been a case of accidental death on account of explosion of stove, the stove and cooking utensils in that case would have been seized by the i.o ..... complainant that her daughter was abetted to commence suicide. hence, both the accused were charged under section 498a/306 ipc.3. the defence case is a plea of innocence and that the victim kakali died accidentally by fire due to explosion of stove.4. twenty-two witnesses were examined on behalf of the prosecution, while none ..... of must be decided to a certain degree by reference to the parties capacity or incapacity for endurance. section 306 ipc provides for the penal provision for abetment to commit suicide. presumption under section 113a of the evidence act could be invoked only when the prosecution has discharged the initial burden of proving that the appellant had subjected .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(3)CHN433
..... in the said letter, the following are mentioned as the references :(1) cil tender no. cil/c2d/sec.ii/bulk loading explosives/2005-06/26 dtd. 11.01.2005 and opened on 12.02.2005.(2) offer no. bulk loading explosives/iel/ts/2005-06/02 dated 12.02.2005.(3) the letter dtd. 11.04.2005 and subsequent ..... informed by reason. in appropriate cases, action uniformed by reason may be questioned as arbitrary in proceedings under article 226 or article 32 of the constitution....the state acts in his executive power under article 298 of the constitution in entering or not entering in contracts with individual parties. article 14 of constitution would be applicable to ..... without a remedy, but writ petition is certainly not that remedy.27. for suggesting that the coal india could not have added the supplementary clause. sections 10, 13 and 14 of the contract act were relied upon by sri ray as also the three reported decisions, they being 0065/1965 : [1966]1scr656 , bhagwandas goverdhandas kedia v. girdharlal .....
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