Court : Kolkata
Decided on : Jun-20-2003
Reported in : (2004)1CALLT96(HC)
..... the premises as tenant would be occupying the tenancy. this ground does not create an interest in the subject matter of the probate. the definition of tenant as defined in section 2 clause (h) is inclusive one. it includes such of the tenant's heir as were ordinarily residing with the deceased at the time of death. the expression 'heir ..... . any right acquired under the will is always subject to the litigation. if the transfer by will in favour of person not recognized by the west bengal premises tenancy act is impermissible, then the question would not affect the right of the appellants. these are questions to be gone into in the suit itself. it appears that the right ..... seeks to intervene and oppose the grant of probate on the ground that the legatee is not an heir neither he ordinarily resided with the testator. under the indian succession act, 1925, the objection to the grant of probate is restricted to certain grounds. a grant of probate may be opposed on the grounds: (a) that the will was .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-26-2003
Reported in : (2003)3CALLT48(HC),2004CriLJ867,(2004)ILLJ72Cal
..... apex court reported in suganthi suresh kumar v. jagdeeshan (supra) it is quite clear that despite the fact that whether or not the provisions of section 86-a of the employees' state insurance act was considered by the supreme court, the aforesaid judgment reported in e.s.i. corporation v. s.k. aggarwal and ors. (supra), even ..... 1988 cr.l.j. 4027 in the case of employees' state insurance corporation v. s.k. aggarwal and ors., has submitted before me that section 2(17) of the employees' state insurance act, defines the 'principal employer' as either owner or occupier taking care of all eventualities. when the owner of the factory is the principal employer, ..... recover the amount of employees' contribution. therefore, the person referred to in explanation 2 is an employer who under the authority of section 40 sub-section (2) of the e. s. i. act can deduct the employees' share of contribution from their wages. as a result, the expression 'person' appearing in explanation 2 clearly refers to the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jun-30-2003
Reported in : (2003)86ITD219(Kol.)
..... record, i find that there is no dispute in regard to the recovery of transportation charges by the assessee from the chemical companies for transportation of explosives. section 32 of the it act, 1961, provides for allowance of deduction on account of depreciation in respect of assets owned and used by the assessee for purposes of business or ..... amongst the members of bench in regard to the rate of depreciation applicable on vans used for transportation of explosives, the president of the tribunal has, accordingly, nominated me as third member under section 255(4) of the it act in regard to the point of difference formulated by the division bench as under : "whether, on the ..... in appeal before the cit(a) who concluded as follows: "3.2 i have examined the above submissions. it is a fact that while acting as consignment agent for transportation of explosives, the appellant was hiring out his vehicle to others. therefore, it is not correct to infer that in such activities, the appellant was .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-03-2003
Reported in : (2003)1CALLT530(HC),(2004)186CTR(Cal)697,[2004]266ITR329(Cal)
..... separately and such determination should form part of order of assessment itself so that the same can be examined and scrutinized in the appeal provided under section 246 of the 1961 act. therefore, though not directly supported by the decisions cited by mr. pal, yet the principle can be borrowed even for the purpose of a ..... during the course of assessment and not after the assessment since the information received after 17th march, 1941, was not a discovery within the meaning of section 34 of the 1922 act. in this context, the reassessment was held to be an assessment in piecemeal or compartmentalized assessment. the decision in debi prasad malviya's case (supra) ..... to the amount shown in the account. after obtaining information he came to the conclusion that income has escaped assessment and, therefore, initiated a proceeding under section 34 of the. 1922 act. in such a context, it was held that this information was within the knowledge of the ao, therefore, it could not be said that this .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-03-2003
Reported in : [2004]134TAXMAN146(Cal)
..... to the amount shown in the account. after obtaining information he came to the conclusion that income has escaped assessment and, therefore, initiated a proceeding under section 34 of the 1922 act. in such a context, it was held that this information was within the knowledge of the assessing officer, therefore, it could not be said that ..... during the course of assessment and not after the assessment since the information received after 17-3-1941 was not a discovery within the meaning of section 34 of the 1922 act. in this context, the reassessment was held to be an assessment in piecemeal or compartmentalized assessment. the decision in debi prasad malviya case (supra) ..... separately and such determination should form part of order of assessment itself so that the same can be examined and scrutinized in the appeal provided under section 246 of the 1961 act. therefore, though not directly supported by the decisions cited by mr. pal, yet the principle can be borrowed even for the purpose of a .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-04-2003
Reported in : (2004)1CALLT117(HC),2004(2)CHN357
..... the state. it reveals from the fact that although the vendor being the appellant herein contended that they had no excess land a return under section 6 of the urban land ceiling act was filed by the appellant. these were nothing but supplemental to the deed of conveyance. these convenant could have been inserted in the conveyance ..... early as possible.we send you herewith one copy of the final deed of conveyance to enable your clients to apply for clearance certificate under section 230a of the income tax act, 1961.we invite your immediate attention to our letter dated 17/20th march, 1982 under cover whereof we had sent a draft of letter ..... if after making out a marketable title to the said premises and obtaining the permission under the urban land (ceiling & regulation) act, 1976 and the clearance certificate under section 230a of the income tax act, 1961, the vendor fails or neglects to complete the transaction the purchaser may either cancel this agreement in which event the vendor .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-08-2003
Reported in : (2003)4CompLJ333(Cal)
..... contention that there should be proper pleading either in the plaint or in the petition to build up a case on the basis of the provisions of section 256(4) of the companies act.'27. as against this, mr. pal, learned counsel for the writ petitioners submitted that courts normally, take a very liberal approach in the matter ..... . jessop & co. ltd. (jcl) was established in 1788 and the government of india took over the management of this company under section 18a of the industries (development and regulation) act, 1951 (hereinafter referred to as act of 1951), initially, for a period of three years with effect from 15 may, 1958. subsequently, this was extended from time to ..... (20). 'government railway' means a railway owned by the central government.'20. he has also invited our attention to the definitions given in clause 2(31) of the railways act, 1989, which read as under :'2(31) 'railway' means a railway, or any portion of a railway, for the public carriage of passengers or goods, and includes .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-08-2003
Reported in : [2004(101)FLR888],(2004)ILLJ890Cal
..... the regional commissioner but the recommendation part will be left for the central provident fund commissioner being an ex officio member of the central board under section 5-a of the act. if he recommends it will be much more easier for the appropriate government to consider the case. it is true to say that an appropriate ..... for consideration for better benefit or minimum at par with the benefit, there is no scope for making application under the scheme of 1995 as per section 6-a of the act. both mr. mitter and mr. sengupta on behalf of the employers and employees contended before this court that not only the scheme which has been ..... the same.6. since the question of jurisdiction arose herein i have travelled through the appropriate parts of the act as well as the scheme having statutory flavour. section 2(a) speaks about the definition of the appropriate government. such section is quoted hereunder:(a) 'appropriate government' means- (i) in relation to an establishment belonging to, or .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-08-2003
Reported in : (2004)1CALLT467(HC)
..... , reported in (1970)3 all er 871. in that case h. lavender and son ltd. (supra) while under the law namely under section 23 of the town and country planning act, 1962, the appeal was required to disposed of on its merit by exercising the discretionary power by minister of housing and local government but the ..... wherein the court applied said legal theory. in that case, a complaint against the police was filed before the police complaints board by virtue of section 2(1) of the police act, 1976. the board was required to exercise its discretionary power for appropriate proceeding departmentally but unlawfully fettered the discretion which it had under ..... section 3(2) of the 1976 act by regarding itself as bound to comply with secretary of state's guidance and thereby to accept the police decision not to institute disciplinary .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-10-2003
Reported in : (2003)3CALLT414(HC),(2004)IILLJ103Cal
..... that an award (including an arbitration award) shall become enforceable on the expiry of thirty days from the date of its publication under section 17 of the said act. subsection (1) of section 17 of the said act laid down that every arbitration award and every award of labour court, tribunal or national tribunal shall, within a period of thirty days ..... issue is the date on which the award becomes enforceable and the key word is 'award'.20. thus the proceedings with regard to a reference under section 10 of the said act before the tribunal would be deemed to continue till the date on which the award becomes enforceable. the tribunal becomes functus officio from the date next ..... with the employment or non-employment or the terms of employment or with the conditions of labour of any person.'22. the definition of 'award' in section 2(b) of the said act has two parts. the first part covers a determination, final or interim, of any industrial disputes. the purported award dated 15.5.2002 which is .....
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