Court : Kolkata
Decided on : Aug-28-1989
Reported in : (1990)1CALLT78(HC),1991LC609(Calcutta),1989(44)ELT409(Cal)
..... valorem and the whole of additional duty was exempted. there are other notifications which exempted said goods from the whole of auxilary duty leviable under sub-section (1) of section 43 of the finance act. it is strongly alleged by the petitioner that the custom authorities even after filing of relevant documents including bill of entry are not releasing the goods ..... home consumption who in turn filed the same and a copy of the said bill is marked annexure 'e' to the writ petition. a statement under section 108 of the customs act was taken from the petitioner where it is made clear that the goods imported with the use in leather industry. it is further placed on record that ..... the custom authority for the purpose of the release of the imported goods. by looking to : [1988]2scr1 , this court further finds that:'in order to get exemption under section 5(2) (a) (iv) it is not necessary to show that the goods in question, namely, the cement supplied by the assessee in this case was actually used .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-01-1989
Reported in : AIR1990Cal236
..... barrack -- to requisition the land described in the schedule below. ** ** ** .............now, therefore, in exercise of thepower conferred by sub-sec. (1) of s. 3 of the west bengal (requisition and acquisition) act, 1948. ...........i do hereby requisition theland mentioned in the schedule below and make the following other orders...........' 31. mr. mitra submits that ..... regard being had to the emergency situation prevailing for the purpose of acquisition. therefore, the land acquisition collector should not have to take recourse to 1948 act to acquire the property for the purpose of accommodation of i. b. officers and con-stable barrack.46. as i have no doubt that the ..... the compensation money to show their bona fide and the petitioner therefore cannot now challenge the acquisition made under s. 4(ia) of the 1948 act on receiving the said amount. the land acquisition collector should now be permitted to conclude the acquisition proceedings and pass the award of compensation to the .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-05-1989
Reported in : (1992)94CTR(Cal)46,[1992]193ITR457(Cal)
..... question were payable outside india would not take these payments out of the ambit of chapter xvii. in this behalf, we may also refer to sub-section (6) of section 192 of the income-tax act which provides that for the purpose of deduction of tax on salary payable in foreign currency, the value in rupees of such salary shall be calculated ..... answered in the affirmative and in favour of the revenue.the third question relates to the jurisdiction of the income-tax officer to pass an order under section 201 (1a) of the income-tax act, 1961. the order was passed by the income-tax officer, 'h' ward, companies district iv. at the time of hearing of the case before the ..... circumstances of the case, the tribunal was justified in holding that it was obligatory on the part of the assessee to deduct income-tax at source under section 192 of the income-tax act, 1961, from furlough pay which was payable in terms of the contract of service and was paid to the expatriate officers of the assessee in sterling .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-05-1989
Reported in : (1992)92CTR(Cal)227,[1992]193ITR439(Cal),[1992]54TAXMAN470(Cal)
..... made for and on behalf of the company. the person responsible for payment of the salary is the employer itself.the position has been made abundantly clear by section 204 (i) of the act, where 'person responsible for paying' has been defined to mean -'meaning of person responsible for paying. - (i) in the case of payments of income ..... should not have charged any interest for such delay, and, therefore, the proceeding for the recovery of the interest was barred by limitation as prescribed in section 231 of the act.from the order of the tribunal, it does not appear that any controversy was raised about the liability of an employer to include the value of rent- ..... income-tax officer should not have charged any interest on such delay; and(iv) the proceeding for the recovery of the interest is barred by limitation as prescribed in section 231 of the act.the assessee relied on the decision in the case of cit v. dunlop rubber co. (india) ltd. : [1980]121itr476(cal) in support of its contention. .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-11-1989
Reported in : (1990)1CALLT275(HC),[1991]72CompCas378(Cal)
..... a court which has no jurisdiction in the matter to which the reference relates, such filing would not give jurisdiction to the court under sub-section (2) of section 31 of the arbitration act. it has also been submitted that the bank was not a party to the arbitration agreement. so, the invocation of the bank guarantee cannot ..... the place of execution of the agreement, that allegation cannot, in our opinion, confer jurisdiction to this court to entertain the present application filed under section 20 of the act.'8. in my opinion, the said decision cannot be of any assistance to the defendant inasmuch as the execution of the agreement cannot confer jurisdiction on ..... co. p. ltd. v. union of india, : air1966cal259 ,upon which reliance was placed by the plaintiff to show that, in fact, in aproceeding under section 20 of the arbitration act, although it is treated asa suit, no leave under clause 12 of the letters patent is necessary. learnedadvocate also relied upon a judgment and decision in the .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-18-1989
Reported in : (1990)84CTR(Cal)191,[1990]183ITR103(Cal)
..... taxpayers so that granting of loan to an employee without charging any interest would not be treated as benefit for the purposes of section 17(2) of the act.15. section 17(2) of the act, by an inclusive definition, sought to include loans given by an employer to its employee for purchase of a building or a ..... any interest or at a concessional rate of interest did not amount to a benefit or amenity falling within clause (b)(iii) of explanation 2 to section 40a(5) of the act. the amendment and the immediate deletion thereof manifest clearly the intention of parliament.14. it is, therefore, evident that, without a specific provision which was ..... or perquisite' which corresponds to the expression 'the value of any benefit or amenity' appearing in the definition of 'perquisite' as contained in section 17(2)(iii) of the income-tax act, 1961. section 40a(5), explanation 2(b), also seeks to include within the expression 'perquisite' the value of any benefit or amenity granted or provided free .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-20-1989
Reported in : [1991]189ITR483(Cal)
..... its shareholders. in these circumstances, the receipt of such interest cannot, in our view, be said to be casual and/or non-recurring within the meaning of section 10(3) of the income-tax act, 1961. in the shorter oxford english dictionary, the word 'casual' is defined as meaning '(1) subject to or produced by chance ; accidental ; fortuitous ( ..... calls from the shareholders was not casual income and, therefore, not exempt from income-tax in terms of section 10(3) of the income-tax act, 1961 ?'2. the facts leading to this reference are that the assessee carries on the business of manufacture of industrial gases. during the said two ..... sengupta, j.1. in this reference at the instance of the asses-see, the following question of law has been referred to this court under section 256(1) of the income-tax act, 1961, for the assessment years 1968-69 and 1969-70 :'whether the tribunal was right in holding that interest received by the assessee on unpaid .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-22-1989
Reported in : (1989)2CALLT379(HC),94CWN233
..... the commissioners of the municipality with effect from the date of the order.97. the expression 'with effect of the date of the order under section 553' used in section 554 of the act cannot be interpreted as 'with effect from the date of publication of the order in the official gazette'. if that were the intention of the ..... , natural justice may always be tailored to the situation. minimal natural justice, the barest notice and the 'littlest' opportunity, in the shortest time, may serve. the authority acting under section 238(1) is the matter of its own procedure. there need be no oral hearing. it ts not necessary to put every detail of the case to the committee : ..... of one year from the date of taking over charge of the said municipality by the person to be appointed under clause (bb) of sub-section (1) of section 554 of the said act.'17. on the same date the said secretary has passed the consequential order by which the state government has directed the sub-divisional officer (sadar) .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-16-1989
Reported in : (1990)1CALLT263(HC)
..... . it is clear that substance of the information is not stated in the notice which merely gives a bad name to the petitioners and sets down the clause of the section. the report of the officer-in-charge and the petition of the state have been referred to but substance of the allegation contained therein is not stated nor the copies ..... instant case substance of the information was not given in the notice. the order of the learned magistrate is in the following terms. 'seen p. r. drew up proceedings under section 107 cr. p.c. against all the o.ps. heard petitioner. seen police report. it appears that you are likely to commit breach of peace or disturb the public tranquillity ..... or do any wrongful act which may result breach of peace or disturbance to public tranquillity.4. you are hereby directed to show cause under section 107 cr. p.c. by 3.4.84 why you should not be ordered to furnish a bond of rs .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-22-1989
Reported in : AIR1990Cal421
..... or whether there has been anticipatory breach of contract or whether there has been an acceptance of any repudiation, so far as the parent contract is concerned. they are to act in terms of the guarantee and nothing else. they are not entitled to enter into any such question particularly when the demand is to be treated conclusive as specifically provided ..... its obligations under these presents by any exercise by the owner of its liberty with reference to the matters aforesaid or any of them or by reason of any other acts of omission or commission on the part of the owner or any other indulgence shown by the owner or by any other matters or thing whatsoever which under law would .....
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