Court : Kolkata
Decided on : Apr-27-1989
Reported in : 1989(24)ECC264,1990(45)ELT546(Cal)
..... article chargeable with duty from the factory for delivery at the place of manufacture. the words 'manufacture' and 'manufacturer' had been defined by clause (f) of section 2 of the act, and for the purposes of the present controversies what is relevant is that part of the definition which defines a manufacturer of goods as being 'any person who ..... of facts cannot conveniently be dealt with or decided in the writ petition. it is further stated that by way of implementing provisions as contained in section 2(f) of the act, the central excise authorities, as the collector of calcutta on or about october 10,1975 issued a trade notice whereby attention of the trade was invited ..... representation was made. the collector, west bengal, on or about 24.1.1977 passed an order holding that goodyear is a manufacturer within the meaning of section 2(f) of the act in respect of the goods purchased by the petitioner by relying on the judgment of gujarat high court in the case of jamnadas chottalal desai v. .....
Tag this Judgment!Court : Kolkata
Decided on : May-04-1989
Reported in : (1989)2CALLT364(HC)
..... hospital on ranchi.13. but the office record does not show that he submitted any application for leave. the report of the assistant sub-inspector in-charge of down departure section, andal railway station states that the petitioner did not report for duty on the midnight on 5th february, 1985 and had been absenting without leave since then.14. the respondents ..... in dispensing with the enquiry.20. thus i find no merits in this writ petition which is dismissed.21. no order for costs is, however, passed.22. all parties to act on a signed copy of the operative portion of this judgment upon usual undertaking.
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 : May-09-1989
Reported in : 94CWN281,[1990]78STC221(Cal)
..... newspaper' as newspaper meaning any printed periodical work connected with public news or comments on public news. it also referred to section 2 of the parliamentary proceedings (protection of publication) act, 1956, which defines newspapers as meaning any printed periodical containing public news or comments on public news. the orissa high court ..... is to manufacture or produce daily newspapers and periodicals and by virtue of registration certificate granted to the company under the relevant sales tax act, the company for the purpose of manufacturing or producing newspapers and periodicals is entitled to purchase raw materials such as machineries and parts, ..... been contended on behalf of the company that definition in section 2(b) of the working journalists and other newspaper employees (conditions of service) and miscellaneous provisions act, 1955, reproduces the definition of 'newspaper' given in the press and registration of books act, 1867. it is the contention of the petitioner that .....
Tag this Judgment!Court : Kolkata
Decided on : May-09-1989
Reported in : [1993]200ITR706(Cal)
..... the dayabhaga school of hindu law should be assessed separately in their individual hands in proportion to their shares in the family properties under section 9(3) of the 1922 act and section 26 of the 1961 act. we are, therefore, unable to accept the contention of the revenue.9. for the reasons aforesaid, we answer the question in ..... a dayabhaga hindu have defined shares in the properties belonging to them jointly and they are in joint possession. therefore, the provisions of section 9(3) of the old act and section 26 of the new act are applicable in the matter of assessment of their respective income from the property. in biswa ranjan sarvadhikary : [1963]47itr927(cal) and ..... any event, the shares of the different members of the family in the said property being definite and ascertainable, the case would be governed by section 9(3) of the indian income-tax act, 1922, and, therefore, the income from the schedule 'b' property remaining after the gift would not be assessable in the hands of the .....
Tag this Judgment!Court : Kolkata
Decided on : May-15-1989
Reported in : [1989]30ITD388(Cal)
..... appellate tribunal in the case of hotel srilekha (p.) ltd. v. third ito [1983] 5 itd 541. there is no definition of plant in the income-tax act, 1961. section 43(3) is only an inclusive definition according to which plant includes ships, vehicles, books, scientific apparatus and surgical equipment used for the purpose of business of profession. ..... that case the high court was considering whether the roads constructed in the premises of its factory constituted plant or building within the meaning of section 32 read with section 43(3) of the income- tax act, 1961. they did not consider whether the hotel building constituted a plant or not. the madras bench of the tribunal in the case ..... engg. co. ltd. : [1974]96itr672(guj) held as under :'the word plants, in its ordinary meaning, is a word of wide import and in the context in section 32 it must be broadly construed. it includes any article or object, fixed or movable, live or dead, used by a businessman for carrying on his business. it is not .....
Tag this Judgment!Court : Kolkata
Decided on : May-17-1989
Reported in : (1992)ILLJ30Cal
..... and doubtful integrity, the committee recommended that, in the public interest, shri t.k. chowdhury, sr. executive engineer, should be compulsorily retired under f.r. section 56(j) immediately.'it would therefore appear from the proceeding of the review committee that the committee considered the vigilance reports received from the chief vigilance officer, records ..... the representation observed: 'the principle is well settled that in accordance with the rules of natural justice, an adverse report in confidential roll cannot be acted upon to deny promotional opportunities unless it is communicated to the person concerned so that he has an opportunity to improve his work and conduct or to ..... his case afresh. in amar kant choudhury v. state of bihar (supra), the court again emphasised that adverse report in a confidential roll cannot be acted upon to deny promotional opportunities unless it is communicated to the person concerned so that he has an opportunity to improve his work and conduct or to .....
Tag this Judgment!Court : Kolkata
Decided on : May-18-1989
Reported in : 1990LC382(Calcutta),1989(43)ELT11(Cal)
..... manufacture of goods. this is quite independent of the ownership of goods. therefore, the value and goods produced on job-work basis, for the assessment under section 4 of the excise act will not be the processing charge alone but the intrinsic value of processed fabrics are sold for the first time in the wholesale market.12. after scrutinising ..... cause as to why central excise duty should not be demanded from and paid by the petitioner under rule 9(2) of the said rules read with section 11a of the said act and as to why the penalty should not be imposed upon the petitioner under rule 173q of the said rules. the petitioner, however, replied to the ..... by the manufacturers, the petitioner cannot be regarded as the manufacturer in respect of the said manufacturing activities of the manufacturers as per definition given in section 2(f) of the said act and the respondent no. 1 and the central excise authorities while issuing notices upon some of the manufacturers requiring them to show cause as to .....
Tag this Judgment!Court : Kolkata
Decided on : May-18-1989
Reported in : 1994(46)ECC106,1991(53)ELT543(Cal)
..... will require it to be exercised.'in hirday narains's case (supra), the supreme court observed as follows :'...if a statute invests a public officer with aurhority to do an act in a specified set of circumstances, it is impreative upon him to exercise his authority in a manner appropriate to the case when a party interested and having a right ..... appeal in accordance with law by dispensing with the requirement of pre-deposit of the amount of excise duty and penalty in dispute.11. all parties and the tribunal to act on a signed copy of the operative part of the judgment on the usual undertaking.
Tag this Judgment!Court : Kolkata
Decided on : May-30-1989
Reported in : [1990]183ITR493(Cal)
..... held that the land that was allotted to a partner was a capital asset and there was relinquishment of the rights inthe said land within the meaning of section 2(47) of the act and hence the transaction would come within the scope of the provisions relating to capital gains and the loss on this item of capital asset was allowable ..... allowed as the machinery had not been used in this year, it was submitted that the loss should be allowed as a short-term capital loss under section 45 of the income-tax act. it was contended that transfer included extinguishment of the rights in the capital asset and it should be held that the company's right to the machinery ..... the tribunal was justified in holding that the loss on account of the ropeway machinery blown off in the storm was not a loss allowable under section 45 read with section 2(47) of the income-tax act, 1961 ?'the facts leading to this reference are in a narrow compass.2. before the income-tax officer, the assessee claimed that the ropeway .....
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