Court : Kolkata
..... lodged by the officer-in-charge of the keshpur ps on the basis of which keshpur ps case no.60/2002 under sections 143/307/186 ipc and section 25/27/35 of the arms act and section 9(b) of the explosive act was suo motu started. it is alleged therein that on 22 nd september 2002 at about 5.00 hrs. in the morning ..... applicant fleeing from justice; and (iv) whether the accusation has been made with the object of injuring or humiliating the applicant by having him so arrested. the key word in section 41 of the code of criminal procedure is not a mere accusation but (a) a reasonable complaint or (b) credible information or (c) a reasonable suspicion in connection with a ..... of the defacto complainant, was the basis of keshpur ps case no.61 of 2002 dated 26 th september 2002 under sections 148/149/448/307/326/364/506 of the indian penal code and sections 25/27 of the arms act against 19 persons named therein and others. those who took the lead role have also been indicated in the complaint. it .....
Tag this Judgment!Court : Kolkata
..... the provisions of allied acts including imports and exports (control) act, 1947 (18 of 1947), foreign exchange regulation act, 1973 (46 of 1973), indian explosives act, 1884 (4 of 1884), arms act, 1959 (54 of 1959), opium act, 1878 (1 of 1878) drugs and cosmetics act, 1940 (23 of 1940) destructive insects and pests act, 1914 (2 of 1914), dangerous drugs act, 1930 (2 of 1930 ..... customs house agents. according to the petitioners, shukla, the principal partner of pacific has vast experience in the customs house agency business. section 146 of the customs act provides that no person shall carry on business as agent relating to the entry or departure of a conveyance or the import or export ..... complaints of misconduct including non-compliance of any of the obligations specified in regulation 14. (3) the fee for renewal of a licence under sub-section (2) shall be rs.3000/-.13. licence not transferable. every licence granted or renewed under these regulations shall be deemed to have been granted or .....
Tag this Judgment!Court : Kolkata
..... to which mr.bajoria, learned senior advocate for the appellant, rightly answered that the claim for the written off amount in this case is based under section 37 of the income tax act and not under section 36, as contended by mr.nizumuddin. we are of the opinion that the submission made by mr.bajoria is correct. we, as such, find no ..... /11/2001 that a total number of 1158 bills raised by the assessee for total amount of rs.4,97,68,107/-, representing the assessee s sale of the explosives to it had been adjusted against the dues of bccl from fci. this shows clearly that the amount in question represented the assessee s sale dues and had been ..... in the high court at calcutta special jurisdiction [income tax].original side ga no.692 of 2013 itat no.67 of 2013 commissioner of income tax, kolkata - iv versus indian explosives ltd.before: the hon'ble justice girish chandra gupta the hon'ble justice tarun kumar das date :10. h may, 2013. for appellant : md.nizumuddin, advocate for respondent : mr .....
Tag this Judgment!Court : Kolkata
..... and distributors on behalf of foreign principals and bought and sold on its own account. under an unwritten agreement which was terminable at will the appellant acted as sole agents and distributors of explosives manufactured by the imperial chemical industries (export) ltd.that agency was terminated and by way of compensation the imperial chemical industries (export) ltd.paid for ..... tribunal. mr.nizamuddin did not make any attempt to demonstrate that the sum of rs.18 crores received by the assessee is taxable either under section 28 or under section 56 of the act, nor did he make any attempt to demonstrate that the aforesaid receipt was a revenue receipt. if the receipt is not in the nature of ..... as issuing a noc for setting up a 100% subsidiary by them in india. the said receipt should have been considered as income in the ambit of either sec. 28 or sec. 56, if the same is considered as voluntary payment on a goodwill gesture as pointed out by you. but, the said receipt has been allowed to .....
Tag this Judgment!Court : Kolkata
..... one month after issuance of all the three cheques does not seem to be a very honest request at all. mr.basu cites fertiliser corporation of india ltd.versus indian explosive ltd.; reported in 2006[1].chn659paragraph 25 to submit that in a money claim the property of the defendant cannot be attached. this is not an absolute proposition of law ..... is possible in law to draw a cheque and at the same time request the payee not to seek its payment. it is a negotiable instrument under the negotiable instruments act, 1882. it has to be encashed by the bank if presented for encashsment, unless the drawee is instructed by the drawer bank not to make payment. such instructions have their .....
Tag this Judgment!Court : Kolkata
..... 3) of section 11c shall be the no objection regarding fire prevention and fire safety measures for a building or installation under the indian explosives act, 1884 (4 of 1884).or the explosive substances act. 1908 (6 of 1908).or the petroleum act. 1934 ( 30 of 1934).or the inflammable substances act, 1952 ( 20 of 1952).or the cinematograph act. 1952 ( ..... was required after construction of the fifth floor, is not correct. now, the second point raised by mr.banerjee. the kolkata municipal corporation act, 1980 defines building in section 2(5).as seen above. mr.banerjee submitted that the top of the building blocks would be joined by a passage or gangway at ..... kolkata municipal corporation building rules, 2009. mr.arunava ghosh and mr.pranab kr. dutta learned senior advocates showed me the definition of building. in section 2 (5) of the act it is defined in the following terms. 2(5) building means a structure constructed for whatsoever purpose and of whatsoever materials and includes the .....
Tag this Judgment!Court : Kolkata
..... admitted facts and circumstances of the case are as follows:- on 27th september, 1988, the assessee purchased a water treatment chemical plant at rishra from indian explosive limited at a sum of rs.54.55 lakhs. the assessee also purchased new machinery worth rs.18.69 lakhs and commenced the water treatment plant at ..... , according to the learned tribunal, in this case is the assessment year 1989-90?. in order to answer the question, we have to notice sub-section (1) of section 80i which reads as follows:- (1) where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking or a ..... were shifted to konnagar plant. the question arose whether the assessee was entitled to the benefit under section 80i of the income-tax act. the assessing officer initially allowed deduction under section 80i but he subsequently reopened the proceeding under section 147 and withdrew the benefit. in an appeal preferred by the assessee, the cit restored the benefit .....
Tag this Judgment!Court : Kolkata
..... in however, where the court finds that the absurd pronounce the and moonshine decree. in the court this age would of not docket explosion, in my view, it is the duty of the court to dispose of suits in a summary way where the court finds that ..... is to say, after the expiry of the period mentioned in 106(1) of the transfer of property act and in view of section 106(3) of the transfer of property act, 1882, the notice may be regarded as valid. it is further contended that although it may be argued ..... 1997, the the west mr.chowdhury would persuade this court to read the notice to quit as a notice under section 106 of the transfer of property act, 1882 and submits that the suit was filed after the expiry of a period of 15 days from the date ..... as a plea of tenancy would not be of much help to resist eviction in view of exemption of the tenancy from the tenancy act. under such circumstances, there shall be an order in terms of prayer (a).the other claims are triable issues and cannot be decided .....
Tag this Judgment!Court : Kolkata
..... radiations, or contamination by radio-activity from any nuclear fuel, or from any nuclear waste from the combustion of nuclear fuel, radio-active toxic explosive, or other hazardous properties of any explosive nuclear assembly or nuclear component thereof, (d) pressure waves caused by aircraft or other aerial devices travelling at sonic or supersonic speeds. (e) ..... new materials of fact cannot be introduced if the same was not raised either within the original period or extended period allowed under section 34(3) of the arbitration and conciliation act, 1996. there is no question of even discretion after the relevant period is over. in this regard, the respondent has relied ..... aside an award. no further grounds can be added thereafter and grounds cannot be amended. the right to introduce any ground beyond any period prescribed under section 34 would stand automatically forfeited and no argument can be made on grounds that are not being included in the application for setting aside of the .....
Tag this Judgment!Court : Kolkata
..... this provision.27. now comes the question, what is hazardous substance . section 2 (h) of the west bengal fire services act, 1950 has defined hazardous substance as follows:{(h) hazardous substance means(i) such explosive within the meaning of the indian explosives act, 1884 (4 of 1884), or (ii) such explosive substance within the meaning of the explosive substances act, 1908 (6 of 1908), or (iii) such dangerously inflammable substance ..... within the meaning of the inflammable substances act, 1952 (20 of 1952), or (iv) such combustible substances, or (v) such toxic .....
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