Court : Kolkata
Decided on : Apr-11-1973
Reported in : AIR1974Cal126
..... manzoor ahmed khan reported in 70 ind app 1--(air 1943 pc 29), there the judicial committee passed a decree for the repayment of a loan by invoking section 65 of the indian contract act, 1872 solely on the ground that it was a pure question of law. that decision of the board does not help mr. roy for a custom is ..... trust or the right of management of a religious or charitable endowment or a religious office attached to a temple could not be alienated by the holder. i do not sec how this decision is of any assistance to the respondents in this appeal as it was found that a custom existed for an alienation of a pala and the decisions ..... premises carried on the sheba puja of the deities till his death in 1925. it appears that between 1908 and 1918 certain mutation proceedings took place under the land registration act, 1876, in which the name of upendra nath was incorporated in the records by mutation, by deleting the name of rakhal chandra mukherjee, in respect of shcbaitship of the deities .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-12-1973
Reported in : AIR1973Cal448,1973CriLJ90,77CWN997
..... of dakhalkar under the khasmahal and such interest was not an intermediary interest as contemplated in law. the definition of tenure holder again is given in section 5 (1) of the bengal tenancy act which means primarily a person who has acquired from a proprietor or from another tenure holder a right to hold land for the purpose of collecting ..... in the state. it was further held that the suit for eviction could not succeed on the ground of forfeiture in absence of notice contemplated under section 111(g) of the transfer of property act. the court, however, found that the defendant simply took the settlement of fishery right and such right could be leased out under the provisions of ..... . the suit was contested by the defendant who filed a written statement contending inter alia that the suit was bad for want of notice under section 111(g) of the transfer of property act. it was further contended that the state of west bengal was a necessary party in the suit and in absence of the state the suit .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-30-1973
Reported in : AIR1973Cal488
..... realise and collect the entire consolidated rate from the petitioner being the owner of the premises is dependent upon the provisions of section 200 of the calcutta municipal act, 1951. section 200 of the said act is in the following terms:--'if any land or building is ordinarily occupied by more than one person holding in severalty, ..... shares of the consolidated rate to the corporation, the commissioner, in my opinion, is bound to take resort for the purpose of speedy realisation to section 200 of the act. if either of these conditions are not fulfilled and if the occupiers do not voluntarily pay their shares, then and under those circumstances, in my ..... four notices of proposed amalgamation stood cancelled and separate notices for revaluation would be issued. on the 12th of september, 1960, seventeen notices under section 180 of the act of 1951 one in respect of each of the said seventeen premises, intimating the petitioner about the increased annual valuation of the said premises with .....
Tag this Judgment!Court : Kolkata
Decided on : May-15-1973
Reported in : [1976]102ITR650(Cal)
..... the dividends actually distributed, if any.' 9. the contention upon which the tribunal based its decision was the expression 'tax levied' in clause (b) of section 23a(1) of the act. it was contended on behalf of the assessee that the tax levied indicated a liability imposed by the legislature and that liability was imposed according to counsel for ..... dividends distributed by the company for the two years were less than the statutory percentage (which was 60% in this case) required under the provisions of section 23a of the act: 1958-591959-60 rs.rs.total income determined3,05,1523,24,853income-tax as assessed1,57,1531,67,299 1,47,9991,57,554owner's share of ..... of this assessment should also be deducted as a charge against theprofits for the year 1957, assessable in 1958-59. the tribunal consideredthat according to section 3 of the wealth-tax act the liability forwealth-tax for the assessment year 1957-58 arose on the 1st april,1957. the tribunal considered that for liability which arose on the .....
Tag this Judgment!Court : Kolkata
Decided on : May-18-1973
Reported in : [1973]32STC171(Cal)
..... any activity of purchase or of manufacture for sale. when these came into its possession, the railway acquired some rights over these goods exercisable under section 56 of the railways act, rendering surplus, if any, of the sale proceeds to any person entitled thereto. the assistant commissioner of commercial taxes held in his order that ..... business of carriage of goods for hire and of passengers for fare. it would be necessary to refer to certain relevant provisions of the statute. section 7 of the indian railways act, 1890, gives certain authority to railway administration to execute certain works. there are other provisions in chapter iii, which authorise certain incidental works to ..... it appears to us, that when the railway effected sales of unclaimed and unconnected goods, it is not a dealer within the meaning of section 2(c) of the bengal finance (sales tax) act, 1941. the question referred to us, therefore, is answered in the negative and in favour of the petitioner. there will be no .....
Tag this Judgment!Court : Kolkata
Decided on : May-22-1973
Reported in : [1973]32STC419(Cal)
..... should be given retrospective effect. it is necessary at the very outset to mention that we are not concerned with the question whether under the section or under the scheme of the act retrospective operation could be given to a registration certificate or not. we are concerned, in the instant case, with the question whether when in ..... of subhash chandra ghosh v. state of orissa [1970] 26 s,t.c. 211, it was held that, where an application for registration under section 7 of the central sales tax act, 1956, made by an assessee was defective in many particulars, but the asseseee rectified these defects when opportunities were given to him under rule 5(2 ..... and counsel for the petitioner placed strong reliance on the said decision. it was held by the division bench that the registration certificate obtained under section 7 of the punjab general sales tax act, 1948, took effect from the date on which an application for obtaining such certificate was made in the prescribed manner and not from the .....
Tag this Judgment!Court : Kolkata
Decided on : May-23-1973
Reported in : 78CWN255,[1974]94ITR73(Cal)
..... machinery for production of a raw material which can be continued irrespective of paper manufacturing business, the assessee in this case was entitled to the benefit of section 15c of the act.6. there is, however, another decision of the delhi high court to which our attention was drawn in the case of commissioner of income-tax v. ..... up of a unit or factory, such a process of replacement would come within the meaning of reconstruction as contemplated in clause (i) of sub-section (2) of section 15c of indian income-tax act, 1922. it was urged, therefore, in the facts of the instant case that it was covered by the decision in the case of commissioner ..... tribunal was not right in holding that the steel foundry division and the jute mill division set up by the assessee-company were industrial undertakings to which section 15c of the act applied. the goods which the steel foundry division and jute mill division began producing for the assessee were also previously used by the assessee in its .....
Tag this Judgment!Court : Kolkata
Decided on : May-28-1973
Reported in : [1974]96ITR35(Cal)
..... 1962) in respect of dividends declared in east pakistan which the shareholder had the right to get was property within the meaning of the definition of asset in section 2(c) of the act, it was held that in respect of such a property, in view of the restrictions in respect of such property, the wealth-tax officer was not justified in ..... shares. the tribunal or the revenue authority, however, had not considered whether that right of equitable ownership was capable of having any market value in terms of section 7(1) of the wealth-tax act, 1957. we need not, therefore, advert to this aspect of the matter. it may incidentally be mentioned that in the case of smt. chandra jalan v. ..... case the learned judge found that there had been a breach of both those duties. it was further noted that the principle of law on which sections 27 to 30 of the sale of goods act was founded was that one of the two innocent parties must suffer from the fraud of the third, the loss should be borne by him who .....
Tag this Judgment!Court : Kolkata
Decided on : May-30-1973
Reported in : AIR1974Cal119,78CWN285
..... buxi, advocate), appearing on behalf of the defendants-opposite parties, joined issue. he raised a preliminary objection relating to the maintainability of the present rule under section 115, code of civil procedure, besides giving his replies to the three-fold submission made by mr. roychoudhury on behalf of the plaintiff-petitioner, and raising two ..... this context are now well-settled. the observations of sir barnes peacock in the case of rajah amir hassan khan v. sheo baksh singh reported in (1884) 11 ind app 237 that 'whether they decided rightly or wrongly, they had jurisdiction to decide the case; and even they decided wrongly they did not ..... , advocate (with mr. narayandas das, advocate), appearing in support of the rule, made a three-fold submission. he contended firstly that the learned munsif has acted illegally and with material irregularity in the exercise of his jurisdiction on the question of irreparable injury; and secondly, that he further erred in his approach to the .....
Tag this Judgment!Court : Kolkata
Decided on : May-31-1973
Reported in : [1973]92ITR549(Cal)
..... happening of certain events, such as death, personal incapacity,voluntary retirement or resignation and on that account it was not a debtwithin the meaning of section 2(m) of the act. therefore, the supremecourt was considering the case of employees whose services had not beenterminated and right to get the gratuity from the relevant valuation date ..... dates a liability to pay pension in praesenti to these persons. therefore, the provision made for this contingency was a debt owed within the meaning of section 2(m) of the wealth-tax act, 1957. reliance was placed, however, by counsel for the revenue on the decision of the supreme court in the case of standard mitts co. ..... balance-sheet drawn as on the above relevant valuation dates should be deducted in computing the net wealth as defined in section 2(m) of the wealth-tax act, 1957, read with section 7(2) of the said act, which provided that in the case of an assessee carrying on business for which regular accounts were maintained, the wealth .....
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