Court : Kolkata
Decided on : Dec-02-2003
Reported in : AIR2004Cal161,(2004)1CALLT324(HC),II(2004)DMC146
..... in vijaykumar ramchandra bhate v. neela vijaykumar bhate, reported in 2003 air scw 2530.'to satisfy the requirement of clause (i-a) of sub-section (1) of section 13 of the act, it is not as though the cruel treatment for any particular duration or period has been statutorily stipulated to be necessary. as to what constitute ..... comprehensive definition of the expression that may cover all cases, realising the danger in making such attempt. the provision in clause (ia) of section 13(1), which was introduced by the marriage laws (amendment) act 68 of 1976, simply states 'treated the petitioner with cruelty'. the object, it would seem, was to give a definition exclusive or ..... samaresh banerjea and asim kumar banerjee, jj., it was held that divorce under hindu marriage act could only be give on any of the grounds under section 13, that allowing divorce on any of the grounds not mentioned in section 13 would be an act without any sanction of law; that such power was only with the apex court under .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-04-2003
Reported in : 2008(2)CHN838
..... and completely to adjudicate upon the controversy. such party can be added.18. the present appeal arises out of a decree of divorce passed under section 13 of the hindu marriage act and certainly involves the question of status of the wife. unfortunately even before the disposal of the appeal the respondent husband died.19. if that ..... 2003.2. according to the petitioner the said husband died intestate leaving behind the appellant as a sole surving class-i heir of the schedule under section 8 of the hindu succession act and accept the petitioner. the deceased also left behind his father jogendra nath ghosh and his three sisters, namely, mina ghosh, gita das gupta ( ..... submits that the application which he had made is not for merely bringing the heirs on record by the legal representatives.10. our attention has been drawn to section 2(11) of the code of civil procedure, wherefrom it appears that legal representative also includes a person who is an intermeddle with the estate of the deceased .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-08-2003
Reported in : 2004(1)CHN652
..... further action from such owner as required under the law. but we do not find any reason to enter into that question because the provisions contained in section 31 of the aforesaid act is nothing to do with the ownership of the vehicle as it is well settled that the transfer of ownership of a vehicle, being a movable property, ..... so should the o.p./company be held responsible for the compensation due to negligence on the part of the transferee/appellant only because the definition in section 2(30) of the new act defines the owner as the person in whose name the motor vehicle stands registered? in our considered opinion, in the facts and circumstances, the proper view ..... a letter to the motor vehicles department, howrah informing the sale and delivery of the vehicle in question to the appellant on that very day.9. section 31 of the motor vehicles act, 1939 provides the procedure as to how the transfer of ownership of a motor vehicle is to be reported by the transferor and the transferee. the .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-16-2003
Reported in : (2004)2CALLT152(HC)
..... trust as stated by the residents of the locality. draft statement as given by the competent authority is in respect of the petitioners. the objection under section 8(3) of the act was given by the petitioner. there cause of excess vacant land was not proved beyond doubt. but inspite of the same the appropriate authority and the ..... . according to the petitioner therein, although the vesting was completed prior to the execution of this sale deed but notification for taking up the possession under section 10 of the act was issued on 31st august, 1988 much after the execution of the deed of sale. it was also recorded therein that the petitioners submitted that no ..... year, 1986. the erstwhile owner filed his objection. however, the final settlement was prepared and published upon the owner in december, 1986. a declaration under section 10(5) of the act was made on 7th june, 1987 and a notification for taking possession of the disputed land was issued on 31st august, 1988. for the aforesaid reason, .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-16-2003
Reported in : (2004)192CTR(Cal)334,[2004]269ITR222(Cal)
..... bank as to whether the statements and averments expounding hiring rate made therein can be treated to be the value of concession within the meaning of section 17(2) of the said act or not for taxing as perquisite. in my view, the statement and averment of a particular litigant cannot change or alter the pronouncement of the ..... hire rent. under the direction of the income-tax department, the bank concerned has treated this use of the furniture to be a perquisite under section 17(2)(iii) of the income-tax act, 1961. the admitted position is that under the service rules of the bank concerned, the officers, if so advised, may get the facilities and ..... judgment cited by mr. murarka is not applicable and the same is distinguishable on the facts. he further submits that the word 'perquisite' used in the aforesaid section is an inclusive definition and the instances given therein are illustrative and no exhaustive definition is spelt out. he contends further than the concession is to be judged in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)88ITD247Cal
..... basis of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable thereof under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears ..... or as an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras high court in the case of cit v. southern explosives co. [2000] 242 itr 107 is useful to be referred- , in the instant case, the amounts collected by the assessee were amounts which were meant to be ..... occupation of the tenanted premises for commercial purposes is to be treated as actual rent received for the purpose of determining annual value within the meaning of section 23 of the it. act (as it then stood), and the taxes including surcharge levied by municipal corporation and actually paid by the assessee during the relevant year is to be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)270ITR73(Kol.)
..... of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable there of under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears, ..... an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras. high court in the case of c.i.t. v.southern explosives co. (2000) 242 itr 107 is useful to be referred -- "in the instant case, the amounts collected by the assessee were amounts which were meant to be utilized ..... for energy supplied by the licensee, the licensee can, at the option of the state government, be proceeded against for the recovery of the electricity duty under section 8(a) of the act. in view of the clear liability of a licensee who has recovered the charges for the electricity supplied, it cannot be said that a licensee being an agent .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-18-2003
Reported in : (2004)2CALLT212(HC)
..... 14 to establish that 'standard of proof be it noted that a proceeding under the extraordinary jurisdiction of the court in terms of the provisions of the contempt of courts act is quasi-criminal, and as such, the standard of proof required is that of a criminal proceeding and the breach shall have to be established beyond reasonable doubt.4. mr ..... contempt. the element of willingness is an indispensable requirement to bring home the charge within the meaning of the act and lastly, in the event two interpretations are possible and the action of alleged contemner pertains to one such interpretation--the act or acts cannot be ascribed to be otherwise contumacious in nature. a doubt in the matter as regards the wilful nature .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-22-2003
Reported in : 2004(3)CHN509
..... consider the questions as to whether the bazarmen employed through the contractors, though such bazarmen are not seamen or crew, are seafarers within the meaning of section 95 of the said act of 1958.21. the appeal is, thus, allowed and the impugned judgment and order dated june 18, 2003, passed by the learned single judge, ..... the recruitment and placement services, particularly, to issue licence, to regulate and control the recruitment and placement service of seafarers. explanation appended to the said section 95 of the said act of 1958 clarifies that recruitment and placement service means any person, company, institution, agency or other organisation, in the public or private sector, which is ..... on board a sea-going ship other than a government ship used for military or non-commercial purposes.'13. prior to amendment of the said section 95 of the said act of 1958 the business of the seamen's employment offices, inter alia, was to regulate and control (i) the supply of such categories of .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-23-2003
Reported in : (2004)2CALLT17(HC),2004(2)CHN97
..... be induced to do. in the first place he may be induced fraudulently or dishonestly to deliver any property to any person. the second class of acts set forth in the section is the doing or omitting to do anything which the person deceived would not do or omit to do if the were not so deceived.(c) aforesaid ..... a criminal clue.8. mr. balai mitra, learned p.p.-in-charge has drawn the attention of the court in respect of section 26 of the general clauses act which is reproduced hereunder:'where an act or omission constitutes an offence under two or more enactments, then the offender shall be liable to be prosecuted and punished under either ..... intention.3. the petitioner filed one application before the learned magistrate praying for discharge on the ground of non-maintainability of the case in view of section 80 of the west bengal cooperative societies act, 1983 on 26.11.1998. but the same was dismissed hence the petition. mr. bikash ranjan bhattacharjee learned senior counsel leading the team on .....
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