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 : 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 : Kolkata
Decided on : Sep-17-2003
Reported in : 2004(1)CHN162
..... , we have found that in the subsequent judgment, viz. contai thana (supra), an argument was sought to be made about two clauses of sub-section (3) of section 10 of the tribunal act and this argument is noted in paragraph 5 of the judgment in contai thana (supra). but, no finding on the same has been reached by ..... the scope and extent of the judicial power which has been vested on such tribunals. after analysing different decisions of the supreme court and the factual aspect of litigation explosion and the huge arrears before the different high courts, the learned judges, in paragraph 93 of the said judgment at page 1154 of the report, held:(a) ..... , averments have been made, about alternative remedy. but from the said averments, this court cannot come to the conclusion that the remedyprovided under the act, viz. under section 49(4) of the said act is eitherinadequate or is one, which creates undue hardship on the applicant. in factthere is no such pleading.25. for the reasons aforesaid, this .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jun-30-2003
Reported in : (2003)86ITD219(Kol.)
..... record, i find that there is no dispute in regard to the recovery of transportation charges by the assessee from the chemical companies for transportation of explosives. section 32 of the it act, 1961, provides for allowance of deduction on account of depreciation in respect of assets owned and used by the assessee for purposes of business or ..... amongst the members of bench in regard to the rate of depreciation applicable on vans used for transportation of explosives, the president of the tribunal has, accordingly, nominated me as third member under section 255(4) of the it act in regard to the point of difference formulated by the division bench as under : "whether, on the ..... in appeal before the cit(a) who concluded as follows: "3.2 i have examined the above submissions. it is a fact that while acting as consignment agent for transportation of explosives, the appellant was hiring out his vehicle to others. therefore, it is not correct to infer that in such activities, the appellant was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : May-30-2003
Reported in : (2004)89ITD415(Kol.)
..... india, obtaining sanction of rajasthan government for grant of mining lease for limestone, carried out detailed prospecting work under the guidance of one expert organization, applying for explosive licence and obtaining approval for electricity connection from rajasthan state electricity board, establishing a project office at chittorgarh, rajasthan, etc. the assessee explained that the amount ..... this letter being nil, there cannot be any question of computation of capital gain, under section 45 read with section 48 to 55 of i.t. act, 1961.5. the a.o. observed that in addition to the various measuring being taken by the assessee, the assessee has ..... is not a capital asset. as no capital asset was transferred, this sum could not be treated as capital gain within the meaning of section 45 read with section 48 to section 55. it was further pleaded that the value of this letter of intent cannot be determined and, therefore, the cost of acquisition of .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-26-2003
Reported in : 2003(2)CHN427
..... present case.5. police after investigation submitted charge sheet on 31.8.2000 vide charge sheet no. 239/2000 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act against the present petitioner and others showing this accused petitioner at sl. no. 10 as absconder.6. it was ..... g. r. case no. 697 of 1990) in connection with beldanga police station case no. 112 dated 28.5.1998 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act, now pending in the court of the ld. s. d. j. m. berhampore, murshidabad.2. the short facts leading ..... obtained an order for stay to move the sessions court. this direction of the magistrate was wholly irregular and may be, enabled the accused persons to circumvent the principle of section 439 cr. p. c. we might have taken a serious view of such a course, indifferent to mandatory provisions, by the subordinate magistrate but for the fact that .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-24-2003
Reported in : (2004)1CALLT317(HC)
..... is disposed of without imposition of any cost. the learned judge of the court below is entitled to proceed with the merit of the application under section 5 of the limitation act.let an urgent xerox certified copy of this judgment, if applied for, be given to the learned advocates for the parties within two weeks from the ..... , most important of which is that the remedy of challenging the elections on the grounds specified under the statute. in the absence of the applicability of section 5 of the limitation act, the rights of the aggrieved person, intending to challenge an election, can be defeated in such judgment. i further find the reference of hukumdev narain ..... air1968cal69 (bhakti bh. mondal v. khagendra k. bandopadhya and ors.) it was held that the election petition is not a suit but only an application. section 5 of the limitation act applies in case of the election petition. however, it has been held by the high court that it is permissible to argue that for the election petitions .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-24-2003
Reported in : AIR2004Cal294,2006(2)CTLJ92(Cal)
..... acceptance of such transaction as being valid and lawful one. his plea of ignorance of real price of property is also unbelievable. moreover under explanation (2) of section 25 of contract act inadequate consideration is not factor to hold the transaction being void in absence of other factors. therefore, i hold that the petitioner has failed to establish any case ..... decree for partition. he has drawn my attention to a decision of the madras high court reported in (1884) ilr 8 mad 16-wherein it was held that only court, fees applicable in court proceedings and not the stamp duty under stamp act. he has relised on a decision of this court reported in (1908) 12 cal wn 59. and ..... neither the consent decree nor the terms of settlement comes within the purview of the chargeability of stamp act, in two old decisions of allahabad high court and madras high court, reported in ilr 40 all 19: (air 1919 all 307) and (1884) ilr 8 mad 16 cited by mr. kar, it is held that the petition of compromise do .....
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 .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-23-2003
Reported in : 2004(4)CHN99
..... -- essential and it has further held that at the initial stage it is not for this court to decide the pros and cons of the chargesheet and statements recorded under section 161. it is, of course, while in course of investigation.11. sri adhikari has in course of argument with much eloquence advanced the arguments about the perpetration of atrocities/cruelties ..... find any such noting about taking mrs. malaya mojumder's maternity leave and/or remaining absent from the duty. more so, three years time as has been prescribed by the act itself unless explained will prevail,10. the last case is - in re : chinta devi and ors. v. state. this court has inter alia laid down that while exercising the inherent ..... is a continuing offence and on each occasion on which the wife was subjected to cruelty would have a new starting point of limitation. the last act of cruelty was committed on the aforesaid date, but the machinery of law set in motion only on 19.4. thereafter, tangra p.s. case no. 80 dated 22.5 .....
Tag this Judgment!