Court : Kolkata
Reported in : [1974]95ITR573(Cal)
..... functioned as distributing agent of a foreign principal. there is not even a suggestion that, by the determination of the agency held by the appellant in explosives from the principal company, the trading structure of the assessee's business was impaired. it is manifest that the agencies of the companies conducted by the ..... admittedly received from m/s. duncan bros. for certain damages discussed later in this order and, therefore, the amount cannot be made taxable under section 10(5a) of the act.'7. the appellate assistant commissioner, however, negatived the contention of the assessee that the said amount was not a trading receipt of the assessee and ..... by the appellate assistant commissioner at the first instance. the tribunal rejected this contention of the assessee. the departmental representative sought to argue before the tribunal that section 10(5a)(d) applied to the amount received by the assessee and the said amount was, therefore, liable to tax. the argument of the departmental .....
Tag this Judgment!Court : Kolkata
Reported in : 1972CriLJ1089
..... to the security of the state or the maintenance of public order.' the grounds of detention as served on the detenu under section 8 of the said act recite as follows 'that you have been acting in a manner prejudicial to the security of the state or the maintenance of public order as evidenced by the particulars given below ..... point we are in agreement with mr. sanyal that the act of the detenu was quite likely to have disturbed life of the community at large in the locality and thus to breach the public order itself. the explosion of the bomb would amount to an offence contemplated by section 3 (2) (d) and on our findings made hereinbefore ..... dated may 12, 1971 passed by the additional district magistrate, hooghly in exercise of his powers under section 3(1) read with section 3 (3) of the west bengal (prevention of violent activities) act 1970 hereinatfer referred to as the said act and the consequent detention of the detenu subhas chandra awan is the subject-matter of challenge in this .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1972Cal35,1972CriLJ244,75CWN751
..... ambit of clause (e) to section 3 (2) of the said act, because the same does not relate to a person referred to in clauses (a) to (f ..... the bounds of clause (d) to section 3 (2) of the said act inasmuch as the same does not make out an offence punishable with imprisonment for life or imprisonment for a term extending to seven years or more or any offence under the arms act, 1959 or the explosive substances act, likely to disturb public order. the said acts again do not come within the .....
Tag this Judgment!Court : Kolkata
Reported in : [1972]83ITR386(Cal)
..... sold in the open market, an objective which the wealth-tax officer has to bear in mind in valuing the asset for wealth-tax under the wealth-tax act under section 7 of that statute. therefore, while the written down value for the income-tax purpose with respect to depreciation may not be wholly decisive for the purpose ..... dhulabhai v. slate of m.p., : [1968]3scr662 this high court and the supreme court exercising advisory jurisdiction under statutory powers under such sections as sections 27 and 29 of the wealth-tax act, therefore, may not be in a position to exercise inherent jurisdiction for making an order of remand which an ordinary court of appeal has. the ..... ground is quite explosive at the present moment. the remand order says that we should decide these questions in the light of kesoram's case. we shall, therefore, take up kesoram's case first. subba rao j., delivering the majority judgment in that case, after setting out the provisions of section 7 of the wealth-tax act, at pages 771 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal407,72CWN440
..... powers and duties under cr. p. c. properly understood are in perfect harmony with the duties enjoined by section 23 of the police act, 1861, section 10a of calcutta police act, 1866 and section 4a of calcutta suburban police act. instead of being in conflict, they are complementary to each other. it is the particular fact of each case ..... nature. cutting off electric connections from the rooms in which they were confined. preventing technical officers from attending to their work increasing the peril of an explosion, (of explosive gases). in all these cases, it is stated that the police were informed and letters were written to the district magistrate and others, but no step ..... trace the origin of trade unionism in india to 1890 when workers of bombay organised a union, and first collective representation of claims by workers in 1884 at a conference of factory workers to draw up a memorandum to the factory commission appointed by government of bombay since 1918 trade unions were growing both .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1969Cal267
..... been expressly provided, the disobedience so complained of was not punishable under section 164 of the criminal code, which related only to violations of acts of parliament or of provincial legislatures. i know that this decision has been given in a different context: in canada the bankruptcy act, the explosives act, the fisheries act etc. provided that regulations passed by the governor in council would form ..... part of the act; but there was no such provision in the war measures act. this distinction has been pointed out by taschereau, j., at page 124 of the report. this .....
Tag this Judgment!Court : Kolkata
Reported in : [1968]70ITR460(Cal)
..... the same would, it seems to me, be true of the sale or destruction of a distinct section or department of a business. if, in the present case, the jetty, instead of being damaged, had been entirely destroyed by an explosion, the amount recoverable as damages would have included an element related to the profitability of the jetty, ..... companys total loss was pound 115,618. the owners of the tanker admitted liability; but they were able to limit their liability in pursuance of the merchant shipping acts to a sum of pound 77,875, which sum they duly paid together with the appropriate interest thereon.the taxpayers were insured against physical damage to their property ..... court of appeal, lord hanworth the m. r. approved this view of the matter.in burmah steam ship co. ltd. v. inland revenue commissioners two shipping companies, acting jointly, brought a ship in need of repair and immediately placed it in the hands of rapiers for overhaul. the time stipulates for the completion of the overhaul was .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal252
..... to be binding on us there is no scope left for further argument that an exemption clause of this kind is hit by any section of the contract act, be it section 23 or any other section, because the indian contract act itself has no application. in fact the subsequent observation of lord macnaghten at p. 130 of the report puts the whole position beyond ..... council, 1951 ac 367. again it has been said that special caution is required from those handling firearms or from those dealing with dangerous articles, such as gas or explosives. that principle may be extended to those handling aircraft but then it is said and pointed out in halsbury that if a person is placed in a situation where risk ..... by which he excluded himself from the right to claim damages, and in such a case as that the decisions in haigh v. royal mail steam packet co., ltd., (1884) 49 lt 802 and the stella, 1900 p. 161 show that the right of his dependants would be also barred. again he may have lost his right from failure to .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal89,1965CriLJ160
..... in criminal appeal no. 72 of 1961 and appellant nemai adak in criminal appeal no. 58 of 1961, who have been convicted only under section 3 of the explosive substances act should be acquitted and their conviction and sentence thereunder should be set aside.67. we further find that appellant subrata chowdhury in criminal appeals nos. ..... directed to run concurrently.4. criminal appeals 58, 66, 71 and 72 were filed by the different appellants against their conviction and sentence under section 3 of the explosive substances act while criminal appeals 65, 70, and 91 were filed by the different appellants against their conviction and sentence on account of the offences under the ..... a similar verdict of thejury accused no. 6 jotiram mondal and accused no. 7 nemaiadak of the charges under the indian penal code sections,but convicted, them under section 3 of the explosive substances act.2. on a verdict of 5 to 4 returned by the jury thelearned judge convicted accused no. 1 hrishikesh adak,accused no. .....
Tag this Judgment!Court : Kolkata
Reported in : [1962]46ITR847(Cal)
..... be handled like other commodities and that the storing and handling thereof are regulated by provisions of the explosives act. taken in conjunction with the averment that it had a special class of officers dealing only with explosives the contention was raised that this activity of the assessee was different from all others and sterilisation thereof ..... . i do not think that this contention is sound. if the assessees business stops altogether then no doubt it can be urged that section 10 of the indian income-tax act cannot apply but where the assessee carries on business of various kinds and loses a particular business in a particular accounting be said that ..... service with the assessee, some of them retiring in due course. besides these officers, the department had also a staff numbering about eighty working in the magazine section. this staff was being maintained by the assessee at the expense of the scottish principals and was taken over by the imperial chemicals industries (india) ltd. on .....
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