Court : Kolkata
Reported in : [1981]130ITR267(Cal)
..... to appreciate the liability under central excise, it is necessary to refer to certain provisions of the central excises and salt act, 1944. under the said act, section 3 provides that there shall be levied and collected in such manner as may be prescribed duties of excise on all ..... including regenerated cellulose rayon, nylon and the like. (8) coke oven by-products. (9) coal-tar distillation products like napthalene, anthracene and the like. (10) explosives including gun-powder and safety fuses. (11) insecticides, fungicides, weedicides and the like. (12) textile auxiliaries. (13) sizing materials including starch. (14) miscellaneous chemicals ..... man-made fibres, other than viscose rayon ; (f) coke oven by-products ; (g) coal-tar distillation products like napthalene, anthracene and the like; (h) explosives, including gun-powder and safety fuses. ' this expression establised that the legislature did not restrict the meaning of the term 'chemical' to 'chemical simpliciter' but extended .....
Tag this Judgment!Court : Kolkata
Reported in : [1983]139ITR337(Cal)
..... on behalf of foreign principals and bought and sold on its own account. under an unwritten agreement, which was terminable at will, the assessee-company had acted as the sole agents and distributors of explosives manufactured by the imperial chemical industries (export) ltd. that agency was terminated and by way of compensation, ici (export) ltd. had paid for ..... , however, did not refer the questions as proposed but referred the questions as reframed in the manner indicated above. there was no further application under section 66(2) of the indian i.t. act, 1922, to this court.5. the question is, in the background of these facts, whether the tribunal was right in holding that the surplus ..... on the facts found was a mixed question of law and fact and was open to challenge before the high court on a reference under section 66 of the indian i.t. act. the question whether the assessee's transaction amounted to a dealing in shares and properties or an investment was a mixed question of law and .....
Tag this Judgment!Court : Kolkata
Reported in : 1981CriLJ219
..... case no. 170 of 1977. the accused opp. parties were charged under section 307 read with section 34 of the indian penal code and one of the accused was charged under section 323 of the indian penal code separately. there was also a charge under section 6(3) of the indian explosives act against all the accused persons. as the offences are sessions triable the accused ..... be given to withdraw the case against the accused persons. the learned judge looked into the medical report and was satisfied that although the charges were under the explosive substances act and also under section 307, of the indian penal code, none of the injuries that were sustained by the victim, were very serious injuries, in fact they were simple in nature and .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1978Cal77
..... to 11, in settling the terms for the interim working of the patented invention pending disposal of the application made by the applicants under sub-section (2) of section 88 of the patents act, 1970. i have also taken into consideration the statement contained in the affidavit of f.s. groser filed in support of the patentees' ..... to assume that the central government would agree to the payment of the consideration of lb.200,000 by indian explosives limited to the patentees. the possibility of collaboration between the patentees and the indian explosives limited extending even after the expiry of the term of patent no. 77950 cannot be ruled out. further, it ..... is well-known that indian explosives ltd. and the patentees are closely allied and associated; accordingly, whatever agreement may be made between indian explosives limited and the patentees cannot be a factor in deciding the terms for interim working of the patented invention .....
Tag this Judgment!Court : Kolkata
Reported in : 81CWN68,[1977]110ITR88(Cal)
..... shares of all the three companies by the assessee to the ici was the avoidance of liability to tax on capital gains which would attract section 52 of the act. the supreme court, in the judgment referred to hereinbefore, was of the opinion that the findings of the tribunal were amply supported by evidence ..... manufacture of commercial blasting high explosives in india. ici decided to finance foreign exchange requirements for the aforesaid projects by making sterling loans available to the petitioner, namely, ici (india) pvt. ltd ..... ; as a result alkali & chemical corporation of india ltd., hereinafter referred to as acci, was substantially expanded and two new companies were promoted, namely, indian explosives ltd., hereinafter referred to as iel and atic industries ltd., hereinafter referred to as atic. in or about 1949, the government of india asked ici to consider .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1975Cal440
..... for certain purposes. the goods, however, must be of spacified description. the purposes for which such prohibition can be made are provided under sub-section (2) of section 11 of the customs act, 1962 and one of the purposes is in clause (q), namely, 'the fulfilment of obligation under the charter of the united nations for ..... one of the aforesaid three contentions. in this connection, it may be relevant first to refer to the provisions of the imports and exports (control) act, 1947. section 3 of the said act provides as follows :-- '3. powers to prohibit or restrict imports and exports.-- (1) the central government may, by order published in the official ..... 's notification of 7th august. 1914 prohibiting export of all materials used for manufacture of ammunition and explosives covered the case and had rendered the contract impossible of performance. it was held that under the sea customs act the. government was only empowered to prohibit export of specified article and it was not enough to .....
Tag this Judgment!Court : Kolkata
Reported in : 1976CriLJ56
..... pointed out. that the fact that three high explosive bombs and explosive materials were recovered from the possession of the petitioner and his associates on search of house, it was clear that ..... include the commission of an offence under the explosive substances act when the commission of such offence disturbs or is likely to disturb public order. regarding the incident of 12th of february, 1971 it was pointed out that this clearly brings the case within the ambit of clause (2) of sub-section (3) of the act in question. regarding the second incident, it was .....
Tag this Judgment!Court : Kolkata
Reported in : 1975CriLJ295
..... p. s. case no. 143 dated the 28th december. 1973, subsequently numbered as gr case no. 6139 of 1973, under sections 342/307, indian penal code, 25/27 arms act, and 6 (3) of the indian explosives act, was started pursuant thereto. in paragraph 5 of the petition filed by the detenu on which the present rule was issued there ..... 141 of the constitution of india and the doctrine of precedents. the concept behind article 141 is not wholly new but forms the basis of section 212 of the government of india act, 1935 which makes the law declared by the federal court and the privy council binding on all courts in british india. article 141 of the ..... no basis for any apprehended prejudice by its possible divulgence. it is difficult to agree with him because of the following provisions, amongst others, in section 11 of the maintenance of internal security act, 1971, viz.. that 'after calling for such further information as it may deem necessary from the appropriate government or from any person called for .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]111ITR542(Cal)
..... supply corporation limited or otherwise. (4) in the event of the demised premises or any part thereof being damaged or destroyed by fire, explosion, tempest, earthquake, storm, flood,riot, civil commotion, war, act of god or other irresistible force forthwith at its own expense to rebuild or reinstate or replace the demised premises so that the same may ..... and in its application the assessee had suggested four questions. on the said application of the assessee and on the aforesaid facts the tribunal under section 66(1) of the indian income-tax act, 1922, has referred the following questions of law to this court:'1. whether, on the facts and in the circumstances of the case, the ..... really a lease of an entire undertaking for a long term. the learned standing counsel has drawn our attention to section 105 of the transfer of property act and also to sections 108 and 111 of the said act. he has contended that the document in question is clearly a document of lease as provided in the transfer of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal24,77CWN572
..... of the general public.' the full bench case is in the context of section 18 (1) of the west bengal premises rent control (temporary provisions) act of 1950, set against the background of a political upheaval, and highlighted by a population explosion but the principle laid down therein provides the correct guideline for testing the maintainability ..... arguable points', but the ultimate point at issue in this case, viz. whether a retrospective effect, as sought to be given to the provisions of section 17-e of the act, is unreasonable and therefore violative of article 19 of the constitution of india, has received an imprimatur of judicial decisions and is accordingly answered in ..... man'. the full bench heldthat the circumstances prevailing in west bengal at the relevant time were such as to make it quite reasonable to give section 18 (1) of the act a retrospective operation, as otherwise a large number of tenants would have been thrown on the street, giving rise to grave discontent and a .....
Tag this Judgment!