Court : Kolkata
Decided on : Apr-08-2003
Reported in : (2004)ILLJ84Cal
..... 1scr683 and particularly relied upon the observations of the supreme court in para 3 of the said judgment which is quoted hercinbelow:'3. sub-section (2) of section 29 of the limitation act, 1963, reads as under: (2) where any special or local law prescribed for any suit, appeal or application a period of limitation ..... proceedings before the employees' insurance court in view of the fact that the legislature intentionally excluded the applications made under the provisions of section 5 of the limitation act in respect of the proceedings before the employees' insurance court.56. for the aforementioned reasons and considering the various decisions of this court ..... judge of the said employees' insurance court rejected the said application filed on behalf of the petitioners on the ground that the application under section 5 of the limitation act is not applicable to any proceeding before the employees' insurance court. the petitioners have challenged the aforesaid decision of the learned judge of .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-08-2003
Reported in : (2003)183CTR(Cal)212,[2003]263ITR498(Cal)
..... 4. we have heard the respective counsel for the parties. the scope of jurisdiction under article 226 of the constitution in respect of a proceeding under section 269ud of the 1961 act is very restrictive and limited. it is confined to the scope of scrutinizing the perversity and illegality of the process of valuation for the purpose of ..... as provided in r. 24, there, even if a lower amount is received, it would not mean that the power to purchase the said property under section 269ud of the it act, 1961, could be exercised by the authorities under chapter xx-c as it would be difficult to draw a presumption that there was an attempt to evade ..... an circumstances of the case, this property was sought to be sold through public auction with a reserve price fixed by the 'charity commissioner' under section 36 of the bombay public trust act after inviting objection under r. 24 of the bombay public trust rules. the reserve price was fixed by the 'charity commissioner' while granting sanction under .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-08-2003
Reported in : AIR2004Cal153
..... the c.p.t. was entitled to berth hire charges as demanded by them by the bills challenged in the writ petition. provisions in section 92 of the calcutta port act, 1890 and section 37 of the act gave sufficient indications as to what were the facilities required for declaring a place as a berth. in terms of clause 16 of the ..... giving the petitioners an opportunity of being heard, and had such opportunity been given, the petitioners would have got the choice to refuse to take the places. section 56 of the act was not applicable to the case in any manner, as the dispute was not related to a case of short levy. the petitioners were entitled to an opportunity ..... entitled to levy berth hire charges for permitting their use, because the authority to levy berth hire charges arises only from the scale of rates duly framed under section 49 of the act.18. after hearing the parties, and considering the materials on record and the position of law, we are of the view that the judgment and order impugned .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-08-2003
Reported in : [2003]130TAXMAN524(Cal)
..... dismissed.4. we have heard the respective counsel for the parties. the scope of jurisdiction under article 226 of the constitution in respect a proceeding under section 269ud of the 1961 act is very restrictive and limited. it is confined to the scope of scrutinizing the perversity and illegality of the process of valuation for the purpose of ..... provided in rule 24, there, even if a lower amount is received, it would not mean that the power to purchase the said property under section 269ud of the income tax act, 1961 could be exercised by the authorities under chapter xx-c as it would be difficult to draw a presumption that there was an attempt ..... circumstances of the case, this property was sought to be sold through public auction with a reserve price fixed by the 'charity commissioner' under section 36 of the bombay public trust act after inviting objection under rule 24 of the bombay public trust rules. the reserve price was fixed by the 'charity commissioner while granting sanction under .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Apr-07-2003
Reported in : (2003)86ITD96(Kol.)
..... 83 (sc) where it has been held that orders passed by the ao without application of mind fall within the category of erroneous orders within the ambit of section 263 of the it act, 1961. the relevant observations of their lordships of the delhi high court in the case of gee vee enterprises v. addl. cit and ors. (1975) ..... products derived from processing of mica minerals and mica ore will not amount to export of minerals and ores and hence will (sic-not) qualify for relief under section 80hhc of the it act, 1961.8. it is clear from the above discussions that 'processed minerals' and 'minerals' cannot always be treated at par. this position has duly been ..... 1984, that the export of cut and polished diamonds and gem stones will not amount to export of minerals and ores and hence will qualify for relief under section 80hhc of the it act, 1961. 3. in the case of mica, the mineral/ore is subjected to several processing operations such as disintegration, washing, drying and removal of alien metals .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-04-2003
Reported in : 2006(3)CHN384
..... sterndale road, calcutta for expansion of calcutta hospital and medical research institute on 29th april, 1966 and after following all necessary legal formalities declaration under section 6 of the act was issued by the government for expansion of the institute on 30th july, 1968. award regarding the acquired land was made by the collector on 18th ..... and to forward the same to the appropriate department of the government. the learned advocate submits that the collector after issue of notice under section 4 of the act invited objection and prem chand gupta during his lifetime duly participated in the enquiry and after giving said prem chand gupta full liberty to make ..... dispute. arvind gupta also filed another petition, being matter no. 4251 of 1988, on the 3rd august, 1988, challenging the vires of section 4 and section 6 of the land acquisition act, 1894 and also for a consequential relief that the entire acquisition made in respect of the disputed land be declared bad, illegal, inoperative .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-04-2003
Reported in : (2003)2CALLT11(HC),2003(2)CHN431,2003CriLJ2815
..... competent court of law on the basis of a complaint does not come within the area of power exercised either by the high court or by the court of sessions acting under section 438 of the code. the procedural structure under the code of criminal procedure is essentially a three tier system described as original, appellate and revisional jurisdiction. added to ..... , it has a statutory authority to examine witnesses for the purpose of finding out whether a case is made out for issuance of process. at that stage court acting under section 438 cr.pc cannot by any stretch of imagination be said to be in a position to anticipate the order of the court likely to be passed at the ..... time depends upon the complexion and restraints of political conditions. our task in these appeals is how best to balance these interests while determining the scope of section 438 of the cr.pc, 1973 (act no. ii of 1974).' 28. it was argued on behalf of the opposite parties, and also on behalf of the state that in respect of .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-02-2003
Reported in : (2003)183CTR(Cal)47,[2003]262ITR605(Cal)
..... by the amended provision. but still then, according to him, four years' embargo cannot be overlooked and cannot be stretched beyond four years with the aid of section 151 of the act or otherwise.7. both mr. ghosh and mr. som and dr. pal have relied on various decisions to which we shall be making reference at the ..... consider is the validity and legality of the notices, all dated july 29, 1994, issued by the respondent-income-tax department under section 148 of the income-tax act, 1961, for reopening the respective assessment under section 147 for the assessment years 1984-85 to 1989-90 and 1985-86 to 1989-90, respectively, in the two cases.3. ..... appear that there has been any substantial change in the principle or the scheme envisaged either under the 1922 act or the 1961 act before april 1, 1989, and thereafter under the amended provision. the power to reopen is prescribed under section 147 with effect from april 1, 1989, in a little different manner from the earlier provisions. it .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-31-2003
Reported in : I(2004)BC205,(2003)2CALLT604(HC)
..... to be guilty of the offence and shall be liable to be proceeded against and punished accordingly....(2) xxx xxx xxx'10. in so far as offence under section 138 of n.i. act is concerned, the five ingredients which are components of the offence are (i) drawing of a cheque; (ii) presentation of a cheque; (iii) returning of cheque ..... bouncing of the cheque or to make payment subsequently. the aforesaid omission and commission have rendered all the accused jointly and severally liable to be prosecuted under sections 138/141 n.i. act and 406/420/109/120b of indian penal code.7. thus, the complaint is essentially for dishonour of cheque and the charge is for the offence under ..... to 10 is said to be the management personnel of the company (a-1). the offence is alleged to have been committed by the company (a-1).9. section 141 of the n.i. act deals with the offences by companies. the extent relevant, it is extracted hereunder:'141. offences by companies:-(1) if the person committing an offence under .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-31-2003
Reported in : (2003)183CTR(Cal)578,[2003]262ITR439(Cal)
..... described in any manner otherwise than an income, still, then tax cannot be avoided if there is an income in reality. the income-tax act had made such provisions in different sections dealing with different kinds of situations to prevent evasion of taxes. at the same time, it had provided for protection where taxes are exigible. ..... employed by the assessee. the method of accounting regularly employed by the assessee helps the computation of income, profits and gains under section 28 of the act and the taxability of that income under the act will then have to be determined. the question is, whether the income, which has been computed according to the method of ..... there cannot be any difficulty. it conveys a clear and definite meaning. the words 'accrue' and 'arise' are not definite in the act, but these three expressions have been used in section 5 of the act. the word 'accrues' should be taken as synonym to arise. the word 'accrue' connotes an idea of a growth or accumulation whereas .....
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