Court : Kolkata
Decided on : Feb-16-1973
Reported in : 1973CriLJ1505
..... private individual without a license from the corporation. that being so, a prosecution for keeping open such a private market is maintainable under section 451 read with section 537 of the act.the division bench further proceeded to observe thatto say that the owner of a private market can never be prosecuted because his market has ..... . corpn. of calcutta : 1967crilj950 . chief lustice r. subba rao delivering the majority judgment clearly made a distinction between fines realised under section 541 and under section 537 of the west bengal act xxxiii of 1951. the first going over to the corporation while the other being leviable to the state. this marked distinction is a pointer ..... defence case, inter alia, is that the prosecution case is not maintainable; that it is barred by limitation; that no declaration as required under section 5 (42) of the act was made; that no opportunity was afforded to the accused before the alleged declaration; that there has been no proper delegation on the part of .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-19-1973
Reported in : 77CWN396,[1973]91ITR82(Cal)
..... , chapter 1 of the rules of the high court at calcutta, original side, stands impliedly repealed as that part of the rule is inconsistent with or repugnant to section 32 of the advocates act, 1961. therefore, it follows that although mr. blanco white is not an advocate of any other high court in the union of india, he can appear in any ..... that it did not pay or incur any liability to pay any fee to the said blanco white. in that circumstance the question of deduction of tax under section 195 of the said act did not arise. thereupon, the income-tax officer by his letter dated 27th february, 1970, informed the firm that in view of the alleged connection of the firm ..... his contentions mr. ginwalla referred to the english decisions, rondel v. worsley, [1969] 1 a.c. 191; [1967] 3 all e.r. 993 (h.l.) and queen v. joseph doutre, [1884] 9 app. cas: 745 (p.c.).and a decision of the supreme court in e.d. sassoon & co. ltd. v. commissioner of income-tax, : [1954]26itr27(sc) . 11. in sassoon .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-14-1973
Reported in : AIR1973Cal515
..... a decisive or sole consideration. in that view i do not consider the question of validity of retrospective effect of the amendment sought to be given by section 13 of the amending act (act xxxiv of 1969) to be relevant for the purpose of decision of this case.16. reasonableness of the requirement pleaded by the plaintiffs would make the ..... rented by them, without any consideration to what the tenant will suffer does not in my view satisfy the reasonable requirement within the meaning of section 13 sub-section (1) of the premises tenancy act, 1956. by applying that standard i hold that the evidence in the case do not establish that the landlord's requirement is reasonable. for ..... after the decision of this suit in the trial court but during the pendency of the appeal in this court. whether, that amendment is retrospective as section 13 of the amending act seeks to make it or that provision is ultra vires and the amendment is not retrospective as was held by a decision of division bench of .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-21-1973
Reported in : AIR1974Cal386,78CWN962
..... association, without any written consent or authority on the part of that person. the contract must therefore be held not to have complied with the requirement of section 15(4) of the forward contracts (regulation) act 1952. such a contract, has been held by the supreme court in the case reported in : [1968]1scr608 to be void.25. for all ..... the part of the seller.23. in sumitra debi v. satvanarayan, reported in : air1965cal355 , this court in analysing the principles of law on which sections 27 to 30 of the sale of goods act wore founded, observed that where one of the two innocent parties must suffer from the fraud of the third, the loss should be borne by him ..... that onkar & sons are regular share-dealers of a recognised stock exchange and would thus come within the definition of a mercantile agent described in section 2(9) of the sale of goods act. it is true that no such specific question was put to the defendant in his examination on commission but it is now admitted that defendant no .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-27-1973
Reported in : AIR1973Cal473,77CWN515
..... we have noted above. accordingly in the present case the tenant's notice for vacating possession cannot be taken as notice under ground (j) of section 13 (1) of the act.9. the judgment under appeal which decrees the suit on the basis of tenant's notice cannot accordingly be sustained. the appeal accordingly is allowed ..... respondent has contended on the other hand that even after determination of the tenancy the tenant defendant continued to be a statutory tenant as contemplated under section 2 (h) of the act. such statutory tenancy was terminated by notice given by the defendant and accordingly there was no impediment on the landlord's obtaining a decree against ..... circumstances was dismissed.5. mr. saktinath mukherjee, learned advocate for the defendant appellant contended that the notice to quit under ground (j) of section 13 (1) of the said act can only be issued during the continuance of the tenancy. he referred to the judicial authorities in support of the proposition that the notice to .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-27-1973
Reported in : AIR1973Cal450,77CWN711
..... had been called for for any purpose other than the ostensible purpose. the learned additional solicitor general has rightly pointed out that under the provisions of section 60 of the act the documents and information called for cannot be used for any collateral purpose. this part of the submission of mr. roy chowdhury is his inference ..... which may be suffered is to be compelled to produce a document which may not otherwise be relevant according to him, but subject to protection under section 60 of the act. in my opinion the benefit that would follow from restricted interference by this court on matters like these would much out-weigh the possible prejudice ..... the purpose of the commission's inquiries in the case of keshoram industries. at this the commission issued the impugned summons dated april 14, 1972 under section 12 of the said act directing production of the following documents:--'1. cashbook, ledger and journal of the company covering the calendar year 1971. 2. minute books of the .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-28-1973
Reported in : AIR1973Cal413
..... by a majority judgment dismissed the appeal and held that the notices issued to the respondents were invalid as the offences alleged did not fall within section 23-a of the act. it appears from the majority judgment of mr. justice hegde at page 1609 in paragraph 31 that it was not disputed before the supreme court ..... (3) mad 18. chief justice anantanarayanan has observed that the words 'no person entitled to sell,' or 'procure the sale of the said goods' in section 12 (2) of the act are clearly descriptive; they refer to the person entitled to procure the sale of the same, after the export of the goods has been made. but this ..... several notices to the respondents to show cause why action should not be taken against them for contravening section 12 (1) read with section 23-a of the foreign exchange regulation act and section 19 read with section 167 (8) of the sea customs act. the respondents applied under article 226 of the constitution for quashing the notices and prohibiting further action .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-28-1973
Reported in : AIR1973Cal460
..... of grant of probate on the basis of a copy which was prepared and preserved when the original will was deposited in the court, on application of section 237 of the indian succession act. but this section, as appears, is applicable to cases of grants of limited duration that is the grant is to remain in effect until the original or the properly ..... the will. 10. mr. mitter has however, contended that execution of the will was not denied. he has referred to the definition of 'execution' as contained in section 2(h) of the indian succession act and contended that from the evidence of the deed writer p. w. 6 and several other attesting witnesses execution of the will by the lady was proved .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-06-1973
Reported in : [1973]31STC628(Cal)
..... say, the product obtained from the plant 'curcuma longa', whole, broken, ground or powdered, or of any other form or description whatsoever.4. under section 2(b) of the act, a dealer means any person who sells notified commodities manufactured, made or processed by him in west bengal, or brought by him into west bengal from ..... turmeric into its powdered form. in my view, the sale of such powdered black pepper and turmeric would make the petitioner a dealer within the meaning of section 2(b) of the act.6. for these reasons, this application fails. the rule is discharged. interim order, if any, is vacated.7. there will be no order as ..... it is necessary to refer to certain relevant provisions of the act. the act imposes a tax on the sale of certain notified commodities in west bengal. notified commodity, according to section 2(a) of the act, means any commodity specified under section 25 of the act. the said section 25 authorises the state government to specify such commodity by notification .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-09-1973
Reported in : AIR1974Cal242
..... honourable patrick kinnaird v. his majesty's attorney-general on behalf of his majesty, 1937 ac 286.23. the words 'deemed to pass' appearing in section 2 of the finance act, 1894 came to be considered by the house of lords in the aforesaid case and it -was held that property was 'deemed to pass' notwithstanding that ..... possession of any colliery even if included in the schedule to the ordinance or included in a subsequent declaration under section 3 (2) of the ordinance forcibly. the respondents nos. 1 to 7 being public officers must act in accordance with the provisions of law and cannot forcibly take possession of any coal mines otherwise than under ..... its meaning first, ignoring even the rest of the section, and then proceed to apply the remainder of the section on the basis that the meaning of the first part is already fixed ......... we must read the whole section, and perhaps the whole act, to ascertain the meaning of the first sentence of section 20 (3) .........'9. according to mr. .....
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