Court : Kolkata
Decided on : Mar-17-1989
Reported in : (1989)2CALLT375(HC)
..... by the respondents. on behalf of the respondents it is disclosed, inter alia, that the employees of the petitioner company's establishment are covered under section 2(9) of the act as they are employed in jobs of administration, purchase of raw materials and sale or distribution of the products of the petitioner's factories at bata ..... be employed for purchase of raw materials or for sale of the finished goods, all such employees are included within the definition of 'employees' in section 2(9) of the act. therefore the persons employed in the zonal offices and branch offices of a factory and concerned with the administrative work or the work of canvassing sale ..... would be covered by the provisions of the act.after the amendment to section 2(9) introducing the inclusive definition of the word 'employees' enacted by act 44 of 1966 which came into force on 28-1-1968, work connected with the administration of the factory, .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-17-1989
Reported in : (1989)2CALLT47(HC)
..... the following endorsement as contemplated in paragraph 144(1) of the relevant hand book, namely, 'project import for assessment under heading no. 84.66 of section xvi of the customs tariff act 1975 (51 of 1975)'. the relevant paragraph indicates that such endorsement shall be made by the concerned controller of imports and exports on the recommendation of the ..... in this regard. the endorsement to be made on the licence will be as follows :'project import for assessment under heading no. 84.66 of section xvi of the customs tariff act 1975 (51 of 1975).(2) where import of machinery is allowed under open general licence, the benefit of concessional rate of duty may be allowed ..... finance in this regard. the endorsement to be made on the licence will be as follows:'project import for assessment under heading no. 84-66 of section xvi of the customs tariff act, 1975 (51 of 1975)'.6. para 177(2) of the hand book of import-export procedures, 1982-83 further provides that the proper authority to .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-21-1989
Reported in : (1990)84CTR(Cal)122,[1991]190ITR81(Cal)
..... a deduction from such income by way of dividends of an amount equal to'. the question in that case was whether on a true interpretation of section 85a and section 80m of the income-tax act, 1961, rebate on income-tax was admissible on the actual amount of dividend received by an assessee, being a company, from an indian company ..... into account and included as income of the business.'11. on the question whether unabsorbed depreciation and development rebate were deductible or not in computing the profits under section 80e(1) of the act, it was pointed out that the first two steps indicated earlier in the judgment contained (at p. 94) '. . . the legislative mandate as to how ..... an. 1961 :'whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the deduction under section 80t of the income-tax act, 1961, should have been computed by reference to the amount of capital gains as reduced by loss under the head 'capital gains' brought forward from .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-03-1989
Reported in : (1989)2CALLT110(HC),94CWN207
..... on behalf of the appellant that the plaintiff cannot sue for partition in order to take advantage of the provision of pre-emption as contained in section 4, partition act. a plain reading of section 4 of course may lend some assurance to the view that a co-sharer can ask for preemption only if the stranger purchaser sues for partition. ..... preferred against concurrent judgments of the courts below. in a suit for partition by a co-sharer both the courts below granted him a decree for pre-emption under section 4, partition act.2. the property comprised of two rooms, one on the ground floor and another on the first floor, and a chalaghar on a piece of land measuring ..... -house has qualified the expression dwelling-house by the words 'wholly occupied by members of family' and that no such qualifying words are to be found in section 4 of the partition act. a dwelling-house, for the purpose of the latter provisions need not necessarily be 'wholly occupied by the members of the family' and if the co- .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-03-1989
Reported in : (1990)1CALLT6(HC),93CWN1079
..... a.cj. (pun & hary) 369.11. mr. majumder on behalf of the appellant in his reply submitted that insurer's right to defend arises independently of section 96(2) of the act. under section hob read with rules 224 and 225 of the motor accidents claims tribunal rules (west bengal), the insurer has the statutory right of defence of a general nature ..... any defence it likes. he submitted that insurer cannot be allowed to take up all the defences available to it. the nature of the defence available in section 110c(2a) of the act which apply to the special type of case cannot be available to the insurer in the instant case when the owner had contested. mr. das relied ..... owner or when the owner does not contest. when the owner contested in this case, the insurer cannot take up any defence other than those provided under section 96(2) of the act. simply because the form of application and certain rules of the motor vehicles rules direct notice to be given to the insurance company. insurance company will .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-03-1989
Reported in : I(1990)ACC81
..... the owner or when the owner does not contest. when the owner contested in this case, the insurer cannot take up any defence other than those provided under section 96(2) of the act. simply because the form of application and certain rules of the motor vehicles rules direct notice to be given to the insurance company, insurance company will not ..... defence it likes. he submitted that insurer cannot be allowed to take up all the defences available to it. the nature of the defence available in section 110-c (2-a) of the act which applies to the special type of case cannot be available to the insurer in the instant case when the owner had contested. mr. das relied ..... not open to the insurer to take up the defence of the nature it had taken. the ambit of defence by the insurer has been circumscribed by section 96(2) of the motor vehicles act and not beyond that. moreover, insurance company is not the aggrieved party. aggrieved party is the owner, the opposite party no. 1, who has not preferred .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-07-1989
Reported in : AIR1990Cal59,93CWN1183
..... should not be referred to an arbitration in accordance with the arbitration agreement.' 16. it appears that in order that a stay may be granted under this section, it is necessary that the proceeding must have been commenced by a party to an arbitration agreement and legal proceeding which is sought to be stayed must be ..... high court that the parties sought to introduce some evidence to vary or alter the terms of the arbitration agreement and that was not permissible under the evidence act. it was also noted by the allahabad high court, in that case, that omission to state actual points of dispute in the arbitrationagreement did not amount to ..... . the supreme court has indicated the principles that should govern the application under s. 34 of the arbitration act. the supreme court observed as follows (at p. 55) :--'thus in order that a stay may be granted under this section, it is necessary that the following conditions should be fulfilled : (1) the proceeding must have been commenced by .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-10-1989
Reported in : AIR1989Cal392,93CWN933
..... , grant such permits to such person as it thinks fit. in fact, it was pointed out by him that such west bengal amendment has been incorporated under the parent section 68ff of the act, which deals with the restrictions on grant of permits in respect of notified area or notified route.7. it was mr. seth's further submission that the background ..... in the regional or state transport authorities and that too, on the basis of the necessary satisfaction reached on the four or any of the grounds as indicated in section 62 of the act however hard or harsh the facts of a given case may be.10. we are not saying anything on the grant of inter-regional permit to the writ ..... observed that a temporary permit can be granted only if the permit is required for the purposes of reasons mentioned in els. (a) to (d) of section 62 (1) of the act or the circumstances referred to in sub-section (2) thereof. in the facts of this case, agreeing with the submissions of mr. seth, we find and hold that the requirements of .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-11-1989
Reported in : [1989]179ITR183(Cal)
..... time factor alone should not stand in the way of the forfeiture process. it may not be of place to mention here that even under the income-tax act, vide sections 147 and 148, where income has escaped assessment on the omission or failure of the assessee to make disclosure or on information received independently, the income-tax ..... of his own prior to his joining the partnership firm 'lakshmi bhandar'. there is no semblance of mention that any enquiry or investigation was made under section 18 of the act or that the income-tax department had enquired as to whether they actually were such assessees or not. it is noteworthy to mention that investigation agencies have ..... ill-founded proceeding are embarked upon and further that no person is required to pass through the grill, harassment or stigma of the proceedings under that act. this investigation under section 18 should be the rule rather than an exception and should all the more be adhered to when a person is sought to be saddled for the .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-11-1989
Reported in : (1989)2CALLT333(HC)
..... the ordinary incident of one's proprietory right. and, normally, a clog upon that right is not countenanced. that will be evident from section 10 of the transfer of property act itself. section 10 sets out that where a property is transferred subject to a condition or limitation absolutely restraining the transferee or any person claiming under him ..... such a transfer would be quite valid. it is the general law that anybody having interest in the land, has the right to transfer that land. section 105 of the transfer of property act defines lease as a transfer of a right to enjoy such property, made for a certain time, expressed or implied, or in perpetuity, for consideration ..... or part of that property and therefore, the transfer in favour of the plaintiffs was void. in that connection, he has made reference to sections 108 and 111 of the transfer of property act.9. mr. chatterjee, the learned advocate appearing for the respondent no. 2, has argued that in any case, the question of liability .....
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