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Seiko Steel and Wires Industries and anr. Vs. West Bengal State Electr ...

Court : Kolkata

Reported in : 2007(4)CHN404

..... that if the writ petitioners were at all dissatisfied with such final assessment order, they were free to challenge such decision by way of appeal under section 127 of the electricity act, 2003.6. mr. saha, the learned advocate appearing on behalf of the appellants vehemently contended before us that a mere perusal of the decision ..... was disconnected simultaneously with the service of such notice.7. apart from the ground of ambiguity in the order, mr. saha by referring to section 126(1) of the electricity act, 2003 contends that as in this case the assessing officer himself did not inspect the property prior to taking decision of disconnection, the order of ..... hearing the learned counsel for the parties and after going through the materials on record, we find that in the notice dated 13th december, 2006 specific illegal act of the writ petitioners was admittedly not disclosed. however, the order dated 13th december, 2006 itself shows that the same was accompanied by the inspection report .....

Smt. Asoka Mitra Vs. Sri Swapan Kumar Mitra

Court : Kolkata

Reported in : (2007)3CALLT503(HC),I(2008)DMC388

..... appellant (wife).the plaintiff/respondent (husband) filed a suit for divorce against the defendant/appellant (wife) on the ground of cruelty and desertion under section 13(1)(ia) and (ib) of the hindu marriage act, 1955.2. the case which was made out by the plaintiff/respondent (husband) in the said suit, is narrated briefly hereunder:3. the ..... condoned by the husband and the members of his family.30. this court cannot be oblivious of the provision contained in section 23(1)(b) of the hindu marriage act which provides that in any proceeding under this act, whether defended or not, if the court is satisfied that where the ground of the petition is the ground specified ..... in clause (i) of sub-section (1) of section 13, the petitioner has not in any manner been accessory to or connived at condoned the act or acts complained of, or where the ground of the petition is cruelty, the petitioner has not in any manner .....

In Re: Weighbird (India) Limited (In Liquidation); in Re: Titagarh Ind ...

Court : Kolkata

Reported in : 2008(1)CHN279,[2009]147CompCas366(Cal)

..... be enforced against an assignee with notice. there is a superficial kind of resemblance between the personal obligation created by the contract of sale described under section 40 of the act which arises out of the contract, and annexed to the ownership of immoveable property, but not amounting to an interest therein or easement thereon and the ..... , and (2) that the obligation can (be) enforced against a subsequent gratuitous transferee from the vendor or a transferee for value but with notice. section 14 of the act states as follows:14. no transfer of property can operate to create an interest which is to take effect after the lifetime of one or more persons ..... property has to be exercised consistently with the rights of a pari passu chargeholder in whose favour a statutory charge is created by the proviso to section 529 of the companies act when the company is in liquidation. therefore, such a power can be exercised only with the concurrence of the official liquidator and the official .....

Kanchan Oil Industries Ltd. and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : 2008(2)CHN416

..... in regard to suit shall be followed, as far as it can be made applicable, in all proceedings in any court of civil jurisdiction.explanation.-in this section, the expression 'proceedings' includes proceedings under order 9, but does not include any proceeding under article 226 of the constitution.11. the apex court in the ..... . mr. sengupta submitted that omission of the word 'and' between 'other proceedings' and 'for purposes connected therewith' makes all the differences in analysis of the act itself. in the considered opinion of this court, the subsequent detailed analysis, as made by the learned full bench in the said case, gives an impression that ..... been held by the supreme court in several precedents including puran singh's case, : [1996]1scr730 . therefore, we unhesitatingly conclude that the provisions of limitation act, 1963 or the rule of limitation are not applicable to the proceedings under articles 226 and 227 of the constitution in dealing with the delay proceedings thereunder .....

B.V. Van Oord Atlanta Vs. Asstt. Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

..... of sun engineering works (p) ltd. (supra) is misplaced on the facts and circumstances of the case. this decision pertains essentially to proceedings under section 147 of the act and entails as to what should be the role of the assessing officer and the assessee in reassessment proceedings. this is. exactly what the apex court said ..... in which the hon'ble court relied on the jute corporation case (supra) and held that "the appellate powers conferred on the appellate assistant commissioner under section 251 of the act were not confined to the matters considered by the income tax officer." reference was also made to the subsequent case of national thermal power co. ltd. ..... incorporated in netherlands, and its entire control and management was in that country. as such, the appellant was a foreign company within the meaning of section 2(23a) of the act. the appellant had undertaken a sub-contract for dredging, which was executed in haldia port near kolkata in the year 1999-2000.the work commenced .....

Siddarth Automobiles Ltd. Vs. Ashok Leyland Finance Ltd.

Court : Kolkata

Reported in : 2008(1)CHN1073

..... be admitted which cannot possibly be a reasonable interpretation of law.20. in the case of mediquip systems (supra) when it is stated that the debt under section 433 of the companies act must be a determined or a definite sum of money payable immediately or at a future date, it is meant that the claim in the petition for winding ..... company as against the respondent, were not gone into by the hon'ble first court.12. it is further submitted by mr. mitra that the debt under section 433 of the companies act, 1956 must be determined and since the account has not yet been settled between the parties and there is no firm figure of debt of the company or ..... if the debt is bona fide disputes there cannot be 'neglect to pay' within the meaning of section 433(1)(a) of the companies act, 1956 or 'due' within the meaning of section 434(1)(a) so as to incur liability under section 433(e) of the companies act and he relied upon the decisions reported in : [1972]2scr201 , madhusudan gordhandas & co. v. m .....

The State of West Bengal Vs. Prabir Chakraborty and Swapan Mondal

Court : Kolkata

Reported in : (2007)3CALLT545(HC)

..... appointments made by an employee on the basis of authorisation of the master were held to be the employees of the master on the principle of section 194 of the contract act, although that has not been indicated in so many words. moreover the employees in that case were appointed by the employee for the purpose of ..... of kalyani because the visiting committee which was supposed to have appointed the employees of the hostel in that case was never formed. the kalyani university act 1981, by clause x of section 21, empowered the executive council of the university to appoint teachers, officers and other employees and to fix their emoluments. in the absence of ..... carrying on the principal function of the employer viz. banking. section 194 of the contract act reads as follows:where an agent, holding an express or implied authority to name another person to act for the principal in the business of the agency, has named another person accordingly, such person is .....

In Re: B.M.G. Pharmaceuticals (P) Ltd. (In Liquidation)

Court : Kolkata

Reported in : (2007)3CALLT620(HC),2008(1)CHN74,[2008(116)FLR751],(2008)IILLJ110Cal

..... fund dues of other employees stand below the workmen's dues on account of provident fund and the secured creditors' dues on a construction of section 529a and section 530 of the companies act. in the instant case, the provident fund commissioner has an equal claim, along with the secured creditors of the company in liquidation in so ..... 's share and the employer's share and they form part of the monthly package of the employee. it is suggested that by virtue of section 11 of the 1952 act, particularly sub-section (2) thereof, all of the claim on account of provident fund dues where liability had accrued before the order of winding up is made, ..... conditions mentioned in the referred provision.11. the supreme court dealt with section 220(2) and section 220(3) of the income tax act, 1961. sub-section (3) contained similar opening words as in section 11(2) of the 1952 act. sub-section (2) of section 220 of the income tax act, as it originally stood, made an assessee liable to pay simple interest .....

Standard Chartered Bank Pensioner's Association and Ors. Vs. Standard ...

Court : Kolkata

Reported in : (2007)3CALLT483(HC),2007(4)CHN369,[2008(116)FLR744],(2008)ILLJ409Cal

..... pensioners is bilateral between standard chartered bank and its retired employees. the reserve bank of india has, therefore, kept itself out of such a dispute. section 35a of the act does not apply to a dispute between a bank and its employees.11. after hearing the counsel for the parties, the learned single judge has dismissed ..... would not be applicable to the facts and circumstances of this case. the rights and obligations of the parties herein arise from a settlement under section 18 of the industrial disputes act and the trusts rules. the disbursement of the pension is made on the basis of the trusts rules. there is no provision either under clause ..... pension, petitioners made a number of representations to the authority of the bank. the representation has not been considered by the bank.9. under section 35a of the banking regulation act, the reserve bank of india has been empowered to issue directions to the banking companies generally, in public interest or in the interest of banking .....

Mohan Singh Oberoi and Prithvi Raj Singh Oberoi Vs. Income Tax Officer ...

Court : Kolkata

Reported in : (2007)213TTJ(Cal)484

..... relief to salaried taxpayers so that granting of loan to an employee without charging any interest would not be treated as benefit for the purposes of section 17(2) of the act.section 17(2) of the act, by an inclusive definition, sought to include loans given by an employer to its employee for purchase of a building or site or a site ..... without charging any interest or at a concessional rate of interest did not amount to benefit or amenity falling within clause (b)(iii) of expln. 2 to section 40a(5) of the act. the amendment and the immediate deletion thereof manifest clearly the intention of parliament.it is, therefore, evident that, without a specific provision which was sought to be ..... date of its proposed insertion was also made with a view to give relief to salaried taxpayers. it is to be noticed that expln. 2(b) to section 40a(5) of the act defines a perquisite to mean, inter alia, any benefit or amenity granted or provided free of cost or at a concessional rate to the employee by the .....