Court : Kolkata
Decided on : Aug-28-2003
Reported in : [2004]267ITR241(Cal)
..... granted. under those circumstances, the petitioner has no defence to the demand made by the tax recovery officer, delhi, in terms of the provisions contained in section 226 of the act.4. it appears that when the matter was dealt with by the division bench in the earlier writ petition, it was contended before the division bench that ..... supported the case of the assessing officer of the petitioner. in garnishee proceedings initiated by the tax recovery officer against the petitioner by invoking the provisions of section 226 of the act the one and only defence of the garnishee was and is its defence to the claim of the creditor and of no one else.2. in that ..... mentioned above. it is the contention of the income-tax authorities that in order to recover their said dues, steps have been taken under section 226 of the income-tax act, 1961. the said section authorises the assessing officer, being the tax recovery officer, to require any person from whom money is due or may become due to the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-29-2003
Reported in : [2004(101)FLR1139],(2004)ILLJ904Cal
..... located in the hospitals) and meeting the requirements of patients admitted in the hospital having above activities to be covered as factory as defined under section 2(12) of the act (esi act, 1948) with effect from july 1, 1997. coverage of pathological laboratories is already effected in any case need not be responded.by ordersd ..... the aforesaid contentions of the petitioners and submits that the establishment of the petitioners has been rightly treated as factory within the meaning of section 2(12) of the esi act and the petitioners are under an obligation and duty bound to make necessary payment as determined by the respondent authorities towards the contributions ..... in its hospital involves manufacturing process and thus, the units of the petitioner company should be treated as factory within the meaning of section 2(12) of the esi act. the learned counsel of the respondents have relied upon various judgments wherein pumping oil in petrol pump or peeling potatoes in hotel, tailoring .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-01-2003
Reported in : 2004(1)CHN142
..... by manmal.20. thus, on these facts whether there could be a termination of the lease as alleged mr. das gupta had relied on section 111(h), section 108(q) and section 106 of the transfer of property. act (tp act) to contend that there was no termination of the lease by virtue of this letter.21. now let us examine-presuming (not accepting) ..... 65 cal wn 1025.33. thus, if upon payment of rent the receipt is not granted, two options were open to the tenant. one for seeking aid of section 25, wbpt act and the other to send the rent by postal money-order. manmal in this case has not resorted to either of it. on the other hand, ext. 2 ..... been examined. therefore, the posting of the alleged letter has not been proved. therefore, the alleged presumption of service could not be drawn. such presumption under section 16 of the evidence act would be available when there is proof to show that this was posted with correct postal address and sufficiently stamped. unless the issuance of the notice is .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-03-2003
Reported in : 2005ACJ2142,(2004)3CALLT325(HC)
..... provisions contained in rules 329, 330 and 339, the claimant, for the purpose of filing the application under section 140 was entitled to have the requisite information from the registering authority under the motor vehicles act free of charges and the claimant was required to produce such authenticated information in prescribed (form comp-c) ..... consequent upon the accident and the injuries suffered by the said azizul, the claimant (the opposite party no. 1) filed an application under section 140 of the motor vehicles act, before the learned tribunal. on service of notice of the proceeding that was initiated on the basis of such application under ..... in support of the application under section 140. it is his further contention, in the absence of such information produced before .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-05-2003
Reported in : 2004(1)CHN305
..... and with reference to the aforesaid decisions, it has been contended by him that the primary onus lies with the complainant in an offence under section 138 read with section 141 of the n. i. act to show that the persons sought to be proceeded against were in charge of and were also responsible to the company for the conduct of ..... it was held by his lordship asish baran mukherjee (as his lordship then was) that 'the primary onus lies with the complainant in an offence under section 141 of n.i. act to show that the persons sought to be proceeded against were in charge of and was responsible to the company for the conduct of the business of the ..... the cheque amount after receipt of the demand notice within this statutory period, certainly they will be covered by the provision of section 141(2) of the n.i. act and since those averment covering sub-section (2) of section 141 are very much available in the petition of complaint against these two petitioners, no quashing is permissible.14. again sri .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-10-2003
Reported in : 2004(4)CHN455,[2004(102)FLR767]
..... would definitely be against the spirit of the constitution. she definitely is weak. along with all such people similarly situated, she belongs to a weaker section of teachers who were recognized in the list for working in different schools against normal or additional posts and were allowed to continue without taking any ..... not supposed to indulge in exploitation of human resources taking advantage of their helpless conditions. the respondents cannot overlook and act in violation of article 46 of the constitution of india. the word 'weaker section' used in article 46 cannot be read to mean only the scheduled castes or scheduled tribes, nor the same ..... scheduled castes and scheduled tribes. inasmuch as, if we confine the meaning of the expression 'weaker section' only to scheduled castes or scheduled tribes or the likes viz., backward class, then it will expose the weaker section of the citizens, other than scheduled castes, scheduled tribes and backward class people, to exploitation without .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-12-2003
Reported in : (2004)187CTR(Cal)348,[2004]266ITR429(Cal)
..... is required to be ascertained for the purpose of valuation of perquisites. the legislature brought clause (ii) in sub- section (2) of section 17 of the act after introducing clause (i) of sub-section (2) of section 17 of the act. these two clauses should not be read in isolation. they were intended to be read together and if read together, ..... unless the above judgments have read the expression 'normal rent' equivalent to 'standard rent' in the expression 'rent' occurring in clause (ii) of sub-section (2) of section 17 of the act, as was canvassed before me by the learned counsel appearing on behalf of the petitioners, the said judgments have no bearing at all for the purpose of ..... such rent would have a nexus with the market rent. the learned counsel, therefore, submitted that this is part of clause (ii) of sub-section (2) of section 17 of the act and should be read as such to give it a proper meaning. the learned counsel further submitted that this submission is the very foundation of the .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-12-2003
Reported in : (2006)1CALLT355(HC)
..... submitted that entire case has been prepared subsequently for the purpose of defence in this contempt case.36. the learned counsel of the petitioner relied on section 57 of evidence act and urged the court to take judicial notice of the facts that government cannot move with such speed. the learned counsel argued that some facts are ..... the purpose of deciding the issue in this contempt proceeding, those facts are not strictly necessary.6. however, the petitioner moved an original application under section 19 of the administrative tribunals act, 1985 before the state administrative tribunal challenging the order dated 7th february, 2003 by which one sri c.s. dutta, then holding the rank of ..... that-(a) the instant case is a case of civil contempt. the case of the civil contempt has been defined under section 2(b) of the contempt of courts act, 1971 (hereinafter called the 'said act'). from the said definition, it is clear that in order to arrive at a finding of civil contempt, the court must .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-12-2003
Reported in : 2004(1)CHN58
..... independent judicial mind; secondly, the respondent, even if not a member of the in-laws family of the petitioner can very well be booked under the provisions of section 498a of the indian penal code and thirdly, there were sufficient materials in the case diary which was overlooked by the learned sessions judge--the order ipso facto ..... be said it has coordinate jurisdiction with the high court which always, being a superior court has some exalted powers vested to it under sub-section (2) of section 439 of the said code and section 482 of the said code. concurrent jurisdiction which has been explained in black's law dictionary, sixth edition, page-291 reads as follows:'............ ..... indian penal code. it is also strange to note that the learned sessions judge lost sight of the offence in respect of section 406 of the indian penal code and 344 of the d. p. act - the allegations of which offence in respect of the respondent was there from the very first day when the petitioner entered into .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-16-2003
Reported in : AIR2004Cal133
..... not be effective method of discharge and outlet of storm water and sewage of the building. it is the duty of the corporation authority under section 277 of the said act amongst others to maintain sewage for effectual drainage and proper discharge of storm water and sewage of kolkata in such a manner that shall not cause ..... of any premises shall be altered and /or done at the costs of the corporation. he has also drawn my attention to the provision of section 284 of the aforesaid act and submits that if anything done by the municipal commissioner by way of altering or discontinuing any drain and thereby owner of a house is deprived ..... notice upon the owner of the premises in question. he further contends that however, this sewage connection cannot be closed nor discontinued under the provision of section 297 of the aforesaid act without all the conditions are satisfied. another drain equally effectual, of the premises must be connected with the municipal drain. he further contends that even .....
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