Court : Kolkata
Decided on : Sep-03-1973
Reported in : [1978]111ITR542(Cal)
..... supply corporation limited or otherwise. (4) in the event of the demised premises or any part thereof being damaged or destroyed by fire, explosion, tempest, earthquake, storm, flood,riot, civil commotion, war, act of god or other irresistible force forthwith at its own expense to rebuild or reinstate or replace the demised premises so that the same may ..... and in its application the assessee had suggested four questions. on the said application of the assessee and on the aforesaid facts the tribunal under section 66(1) of the indian income-tax act, 1922, has referred the following questions of law to this court:'1. whether, on the facts and in the circumstances of the case, the ..... really a lease of an entire undertaking for a long term. the learned standing counsel has drawn our attention to section 105 of the transfer of property act and also to sections 108 and 111 of the said act. he has contended that the document in question is clearly a document of lease as provided in the transfer of .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-05-1973
Reported in : AIR1974Cal91
..... 4. mr. banerjee, at the first instance, argued as a point of demurrer that the suit should be dismissed as it offends the sub-section (3-a) of section 13 of the west bengal premises tenancy act. sub-section (3-a) says -- 'where a landlord has acquired his interest in the premises by transfer, no suit for the recovery of possession ..... 1969, but this suit was filed on the 26th february, 1969: though the amendment was after the suit was filed but it was made retrospective under section 13 of the amending act and hence suit should fail as it was not filed three years after acquisition of this property. mr. banerjee strongly relied on a case reported in (1970 ..... premises in the occupation of the defendant are reasonably required by the plaintiffs for their own use. mr. banerjee draws my attention to sub-section (4) of section 13 of the west bengal premises tenancy act. incidentally that case has never been made out either in the written statement or in evidence before me; for the first time it is .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-09-1973
Reported in : (1973)ILLJ575Cal
..... services of the government of india, then the petitioner must succeed. the coal mines labour welfare fund was set up by the coal mines labour welfare fund act, 1947. section 9(1) provides :9. appointment and powers of officers,(1) the central government may appoint a coal mines labour welfare commissioner and such number of inspectors, ..... the petitioner there is no disclosure before this court. if this be the position, the petitioner can also claim for a presumption under section 114 illustration (g) of the indian evidence act that if the materials had been disclosed it would have been proved that they were all irrelevant to the required test of public interest. ..... on this point there is serious controversy between the parties. according to the learned counsel for the petitioner such appointment was made under section 9 of the coal mines labour welfare fund act, 1947. appointment under the fund was an appointment under a statutory body but it was not an appointment to a government service as .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-12-1973
Reported in : 1973CriLJ968
..... of the words, in the statute one has to refer in the first instance to the definition thereof. the word 'person' as denned in section 3(42) of the general clauses act (act x of 1897) includes any company or association or body of individuals, whether incorporated or not; a_nd the same is also the definition given ..... of lt. commander pascal fernandas v. state of maharashtra reported in : 1968crilj550 . the decision is in the context of section 8(21 of the criminal law amendment act, 1952 but the provisions thereof are similar to those of section 337(1) of thp criminal procedure code, m. hfidayatulla, j. (as his lordship then was) delivering the -judgment of ..... parliament is that they should be construed according to the intent of the parliament which passed the act'. i respectfully agree and applied the said principles for a correct interpretation of the words 'any person' contained in section 337(1) of the code of criminal procedure. the principles of interpretation of statutes also rule out .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-22-1973
Reported in : AIR1973Cal529,77CWN424
..... opportunity of contesting claim to decree for ejectment.' there is an explanation under clause (h) but that is not necessary for our present purpose. 20. under section 2 (4) of that act, 'landlord' means any person who for the time being is receiving the rent of any premises from the tenant thereof and includes any person who is entitled ..... court in : [1964]5scr836 relied on by mr. roy, did not involve any point as to the interpretation of the word 'owner' occurring in section 35 of the transfer of property act. in that case, the supreme court applied the equitable doctrine of election. 19. the question may now be considered with reference to the intention of the ..... their own occupation. the said expression is also there in the unamended clause (f) and in the new clause (ff) of section 13 (1) of the west bengal premises tenancy act, 1956. under the 1950 act, therefore, these persons could sue their tenants only for the occupation of the persons for whose benefit the premises are held by them .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-24-1973
Reported in : AIR1974Cal158
..... definition of 'primary gold' and 'ornament' which i have set out above, it seems to me that an essential pre-condition for assumption of jurisdiction under section 8 (1) of the act is that the article in question must be primary gold. it is undoubtedly for the gold control authorities to decide that collateral question of fact, namely, ..... view, clearly a jurisdictional fact, that is to say, a collateral fact upon a correct finding of which the assumption of jurisdiction by the authorities under section 8 (1) of the act will depend. it is well settled that if the authorities assume jurisdiction on a wrong finding of the collateral fact, the court in exercise of its ..... of the seizure list in the brief, in which there are no signatures of any witnesses. consequently it was contended that the seizure was in contravention of section 69 of the act. mr. banerjee drew my attention to the original seizure list from the file kept with the customs authorities. it is however found from the records that .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-25-1973
Reported in : AIR1973Cal304
..... which exists in law or by implication of law and is further expressed in the decree herein is a charge created by operation of law and is within section 100 of transfer of property act. this disposes of ground taken by mr. s. pal, counsel appearing on behalf of the plaintiff in paragraph (2) above.14. the ground taken by the learned ..... owelty money with interest and all the provisions which apply to a simple mortgage shall, so far as may be, apply to such charge in terms of section 100 of the transfer of property act.11. support to the above view may be sought in the other case in : [1957]1scr775 . in para. 18 of the said report it is held,'when ..... decree itself. if a decree embodies a charge which has no existence in law independently of the decree itself, the same would be outside the definition of section 100 of the transfer of property act.'9. a hindu widow's right to maintenance has been stated as not to be a charge which exists in law, it does not bind any part .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-30-1973
Reported in : AIR1973Cal302,77CWN566
..... review was filed on the 20th december, 1971 on being affirmed by a tadbirkar; and that subsequently on the 13th january, 1972 an application under section 5 of the limitation act was filed, being affirmed by the petitioner himself. there is much force behind the contentions of mr. panda that the application filed for review is ..... no explanation of 'the delay made thereafter day by day' and i hold that the grounds stated do not constitute 'sufficient reasons' as enjoined under section 5 of the indian limitation act. limitation is an important branch of adjective law resting on sound principle; it is a statute of repose, peace and justice. the intentions behind ..... mr. bhupendra nath mitra appearing on behalf of the petitioner in both the rules made a twofold submission--firstly that there is sufficient reason under section 5 of the indian limitation act for a condonation of the delay in filing the application for review and secondly on merits. in this context, he urged that there should be .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1973
Reported in : 1973CriLJ950
..... accordingly has travelled clearly beyond the ambit of the petition filed by 'the first party on 6-6-72 as well as the bounds of section 488 criminal procedure code and the different orders passed by him are not in accordance with the procedure established by law. the said orders therefore are bad ..... omnibus order. it is indeed intriguing that all these orders were passed in quick succession, on an application not even specifically stated to be one under section 488 criminal procedure code and containing no definite prayers excepting for 'necessary orders'.6. the facts and circumstances referred to above bring to light an .amazing state ..... body of persons appointed for that purpose.' i respectfully agree. the backdrop of proceedings under section 488 criminal procedure code, in any event does not give any scope for any distinction between an administrative act and a quasi-judicial act. orders passed in such proceedings are judicial orders. i accordingly hold that the orders impugned .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-01-1973
Reported in : [1974]94ITR361(Cal)
..... trust deed dated 19th july, 1957, in holding that the maximum rate of tax could not be applied in this case on the 1st proviso to section 41(1), indian income-tax act, 1922. we must, however, observe that whatever we have said in this judgment are confined to the facts as prevailing in the relevant assessment years. ..... allowance which was payable to the settlor's wife should be separately assessed in the hands of the trustees as an amount specifically receivable by her under section 41 of the indian income-tax act, 1922, and should, therefore, be deducted from the total income receivable by the trustees from the trust estate. this aforesaid reference came up for ..... any definite share of the beneficiaries and, as such, he taxed the net income of the trust estate at the maximum rate under section 23(3) read with section 41 of the indian income-tax act, 1922.4. being aggrieved by the said order of the income-tax officer, the assessee filed appeals before the appellate assistant commissioner who .....
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