Court : Kolkata
Decided on : Feb-08-1989
Reported in : 96CWN827,(1993)IIILLJ199Cal
..... of the respondent no. 2 was without justification. it was further held that it was a case of retrenchment without complying with the provisions of section 25f of the industrial disputes act. the tribunal further held that, since the termination of service of the respondent no. 2 was not justified, he was entitled to reinstatement in ..... which sen was asked to perform as a geologist was totally different from that of a transport engineer under burma shell co. or aircraft maintenance engineer under indian explosive. he merely took the assistance of manual labourers, such as drillers and samplers. the surveyors would merely locate the drill holes according to the plan prepared by ..... the disputed property was a tank.21. in the case of baldev singh v. union explosives, 76 cwn 342 it was held by this court that the appellant baldev singh was not a workman within the definition of industrial disputes act and could not raise an industrial dispute and the tribunal had no jurisdiction to entertain or .....
Tag this Judgment!Court : Kolkata
Decided on : May-05-1989
Reported in : (1991)IILLJ360Cal
..... were that the respondent was a shot firer in a colliery and being a risky, technical job had to possess a certificate for which he handed over an explosive to an unskilled hand who fired it, and accident occurred and one bhadu employed in the mine was injured. the regional inspector of mines enquired into the cause ..... justification of such termination. the said clauses specially the clauses 1,2 and 52 of the said agreement are thus violative of the provisions contained in section 23 of the contract act as also article 14 of the constitution of india.the learned advocate further submitted that an adequate means of livelihood cannot be secured to the citizens ..... the high court by observing that considering the inequality in the bargaining power of the parties, the clause in the contract of employment was void under section 23 of the contract act as opposed to public policy besides being ultra vires article 14.7. learned advocate for the petitioner also relied upon the decision in the case of .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-25-1989
Reported in : AIR1991Cal3
..... between the parties, has a tradition in india. it has a social purpose to fulfil today. it has a great urgency today when there has been an explosion of litigation in the courts of law established by the sovereign power, new rights created, or awareness of these rights the erosion of faith in the intrinsic sense ..... norms which will create confidence, not only by doing justice between the parties, but by creating a sense that justice appears to have been done. sections 30 and 33 of the act provide for the grounds on which an award of the arbitrator can be set aside. these were mainly, until recent changes made by statutory laws in ..... should be condemned unheard or without representation. it was necessary to do that because the arbitrators are not strictly courts of law guided by the civil procedure code and evidence act laying down massive details of procedure.in the absence of any procedure, prescribed either by statute or by contract, the arbitrators must follow the principles of natural .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-20-1989
Reported in : (1989)1CALLT281(HC)
..... .5. considered the facts and submissions made by mr. banerjee. the land acquisition collector has been under the wrong impression that the applications under section 18 of the land acquisition act were made for higher valuation of land and not for interest only and the awards made in 1967 are final awards and no reference applications were ..... and time does not run till the award is final. but' order, dated 27th may, 1980 the l.a. collector rejected the application under section 18, of the land acquisition act on the ground that the application is barred by limitation and this order is now under challenge.3. mr. banerjee, the learned advocate appearing for ..... up analogously for hearing as the point is one and the same and are disposed of by this judgment.2. by virtue of notification under section 4 of the land acquisition act, 1894 and proceedings started thereunder the government acquired a large number of plots of land for development of industries in durgapur area and the possession .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1989
Reported in : (1989)82CTR(Cal)42,[1990]185ITR544(Cal)
..... another judgment of this court in the case of monohar gidwany v. cit : [1983]139itr498(cal) ,12. chapter xiv of the act deals with 'procedure for assessment'. section 139(1) of the act requires every person having assessable income to furnish a return of income within a specified period of time. if a return has not been ..... the commissioner (appeals) cancelled the penalty orders by observing as under :'the definition of 'regular assessment' as per section 2(40) of the act meant the assessment made under section 143 or section 144. now, referring to the provisions of section 273 as were applicable to the year under appeal, it was clear therefrom that, if the income-tax officer ..... the case of deviprasad kejriwal v. cit : [1976]102itr180(bom) . in that case, the question was, whether levying of penalty under section 18a(9)(a) read with section 28 of the indian income-tax act, 1922, for the assessment year 1948-49 was valid or not. there, tulzapurkar j. held that (at page 183) :'the real question .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1989
Reported in : (1989)2CALLT101(HC)
..... the time was not of the essence of the contract. such a finding of fact cannot be assailed by any court of law by invoking the jurisdiction under section 30 of the arbitration act. in a recent decision reported in : [1988]3scr426 , indian oil corporation v. indian carbon ltd. the supreme court has re-interacted that the court does not sit ..... findings of fact arrived at by the arbitrator because the grounds on which the award may be challenged are clearly mentioned in clauses (a) to (c) of section 30 of the arbitration act. it is only when a finding of fact is arrived at without any evidence the arbitrator can be guilty of misconduct. this is what has been decided in ..... and competent arbitrator. ordinarily, the whole award is liable to be set aside in whole when it can be struck down under any of the clauses of section 30 of the arbitration act, but the supreme court has approved the setting; aside the part of the award where the error which has occurred in the award relates to a matter .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-03-1989
Reported in : (1989)29ITD495(Kol.)
..... on another judgment of the supreme court in regional settlement commissioner v. sundardas bhasin air 1963 sc 181 wherein the supreme court has held that section 13 of the general clauses act would not apply because the context in which the word 'building' is used shows that it would not include the plural.the supreme court interpreted ..... that the separate accounts maintained by the appellant-company in respect of each of the foreign projects should be audited by an accountant as denned in section 288(2) of the income tax act. 'accountant' means a chartered accountant. in the case of the appellant-company profit & loss account has been duly drawn separately in respect of ..... felt that unless the governments of iraq and saudi arabia determine the income by making final assessments from the projects and issue demand notices relief under section 91 of the income tax act, 1961 is not admissible to the appellant-company.7. at the time of hearing, it was clarified that the ito in his assessment order .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-06-1989
Reported in : (1989)29ITD363(Kol.)
..... of income made by the ito. however, the real question is : whether the assessee was an investment company 'investment company' has been defined in section 109(ii) of the act. according to that section, if the income of the limited company from interest on securities, from house property, capital gains and income from other sources is greater than the ..... of the same transaction and, therefore, once the loss is greater than the income from dividend the assessee is not an 'investment company' within the meaning of section 109(ii) of the act. shri sen, accordingly, urged that the finding of the cit(a) should be reversed.5. the counsel for the assessee, shri p. k. ghosal, on ..... therefore, it was an 'investment company' and, consequently, the business, loss in shares could not be taken as speculative loss in view of explanation to section 73 of the act. the argument of the assessee was accepted by the cit(a) who directed the ito to treat the loss from share dealings as an ordinary business loss and .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-14-1989
Reported in : [1990]181ITR168(Cal)
..... as his legal heir and representative. the name of the son be recorded.2. the question that has been referred to us by the tribunal under section 27(1) of the wealth-tax act, 1957 ('the act'), is as under :'whether, on the facets and in the circumstances of the case, the tribunal was correct in holding that the assessee was entitled ..... the assessment year 1974-75, rs. 1,70,000 was added as the value of the house property. this addition was done by applying the provisions of section 4(1)(a) of the act which lays down as hereunder :'4. net wealth to include certain assets.--(1) in computing the net wealth of an individual, there shall be included, as ..... to deduction under section 5(1)(iv) of the wealth-tax act, 1957, in respect of the house at hindusthan road, calcutta, belonging to his wife ?'3. the assessments relate to the assessment years 1970-71 to .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-17-1989
Reported in : (1989)1CALLT214(HC),1989(1)CHN185,93CWN462,[1990(60)FLR458],(1990)IILLJ522Cal
..... living in the vicinity can be affected. thus, shriram is engaed in an activity which has the potential to invade the right to life of large sections of people.'15. the court then posed the question whether those factors were comulatively sufficient to bring shriram within the ambit of article 12 and observed ' ..... control, private corporations might also be permitted to supplement the state effort. the court next took notice of fact that the industries (development and regulation) act, 1951 made the activities of an undertaking engaged in an industry scheduled therein subject to extensive and detailed control and supervision by the government and even empowered ..... 21. for that purpose, the court first examined the central government's industrial policy resolutions of 1948 and 1956 and then the industries (development and regulation) act, 1951 enacted to carry out the objectives of the policy, resolutions. on such examination, the court found that the industry of 'chemicals and fertilisers' was .....
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