Array ( [0] => ..... 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 ..... [1] => ..... court, the documents were directed to be returned and that there was no extension of the period of retention after the expiry of the statutory period provided under section 132(8) of the act, but yet the authority had not returned the documents. according to him, if there is an order of retention, in that event, that has to be ..... to be seen whether on such materials a reasonable man can form an opinion that there are reasons to believe for the purpose of issuance of notice under section 132(1) of the act. 3. mr. mihir lal bhattacharya, learned senior counsel for the respondent, on the other hand, contended that the judgment appealed against is well reasoned and is ..... led us through the detailed report and ratio laid down in those decisions. he pointed out that there is no infirmity in the issuance of notice under section 132(1) of the act having regard to the facts and circumstances of the case. the court cannot adjudge the sufficiency or adequacy of the materials. it is only the existence of ..... [2] => ..... as it stood in 1993-94, the building let out to a tenant for commercial purposes could be treated to be an asset taxable under section 3 of the wt act. a plain reading of section 2(ea) indicates that only a guest-house and/or residential building (including a farm-house situated within 25 kms of the local limits of ..... were made taxable. but commercial building was not made taxable. 6. the buildings used for business or commercial purpose was not taxable under section 3 of the wt act until amended. the expression used in section 3 before amendment is clear and unambiguous. it had specified the buildings, which were included in the definition of asset. it included guest-house ..... in this case for the asst. yr. 1993-94, the assessee's commercial building let out to tenants was treated as an asset within the meaning of section 2(ea) of the wt act, 1957, as it stood then. 2. mr. khaitan, learned counsel appearing for the appellant, points out that until the provision was amended there was no ..... [3] => ..... legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the factories act, 1948 (63 of 1948), the person so named; and(ii) in relation to any other establishment, the person who, or the authority which has ..... offender under both the enactments, but there is only a bar to the punishment of the offender twice for the same offence. in other words, section provides that where an act or omission constitutes an offence under two or more enactments, the offender may be prosecuted and convicted under either or both the enactments but shall not ..... notwithstanding anything contained in the code of criminal procedure, an offence relating to default in payment of contribution by the employer punishable under the said act shall be cognizable. but offences under sections 406 and 409 i.p.c. are also cognizable and hence, there is absolutely no difference between the special law and general law so ..... [4] => ..... (10c) cannot be accepted as a whole. 13. this seems to be made clear by the clarification issued by the department, in the guidelines for the purpose of section 10(10c) of the it act clarification of queries regarding [circular no. 640, dt. 26th nov., 1992] (p. 757, vol. 1, income-tax law, 5th edition by chaturvedi and pithisaria), the ..... scheme appears at p. 21 of the paper book (annexure 'b' to the writ petition). the respondent authority had been deducting tax at source under the provisions of section 192 of the it act, 1961. this seems to have been clarified by the employer through annexure, 'c' at p. 24 of the paper book. this has since been challenged by the ..... cannot be stretched over to any other assessment year. therefore, the payment that has been spread over a period of years is liable to be taxed under section 15, clause (a), of the it act. 5. mr. bagchi, in reply, has contended that in case there is any absurdity in the construction of the provision having regard to the proviso, ..... [5] => ..... the apex court reported in 2002 scc (cri) 344 (supra) it is clear that despite the fact that whether or not the provision of section 86-a of the employees' state insurance act, was considered by the supreme court in passing the aforesaid judgment reported in 1998-ii-llj-794, even men it has a binding force on ..... to a decision reported in the case of employees' state insurance corporation v. s.k. agarwal and ors. : 1998crilj4027 has submitted before me that section 2(17) of the e.s.i. act, defines the principal employer as either owner or occupier taking care of all eventualities. when the owner of the factory is the principal employer, there ..... recover the amount of employees' contribution, therefore, the person referred to in explanation 2 is an employer who under the authority of section 40, sub-section (2) of the e.s.i. act can deduct the employees' share of contribution from their wages. as a result, the expression 'person' appearing in explanation 2 clearly refers to the principal ..... [6] => ..... cannot be accepted as a whole.13. this seems to be made clear by the clarification issued by the department, in the guidelines for the purpose of section 10(10c) of the income tax act clarification of queries regarding (circular no. 640, dated 26-11-1992) (page 757, volume 1 income tax law, 5th edition by chaturvedi and pithisaria), ..... at page 21 of the paper book (annexure 'b' to the writ petition). the respondent authority had been deducting tax at source under the provisions of section 192 of the income tax act, 1961. this seems to have been clarified by the employer through annexure 'c' at page 24 of the paper book. this has since been challenged ..... since the employees themselves have opted with their eyes open with the modification in the scheme they are estopped from claiming any benefit under section 10(10c). he contends that section 192 of the income tax act casts a liability on the respondent. therefore, they had rightly deducted the tax at source. he has also hinted at the second ..... [7] => ..... 1979 tax lr (noc) 133 (cal) with other matters wherein a similarly placed situation in respect of the west bengal multi-storeyed building tax act, 1975 was considered on the basis of various high. court judgments and supreme court to come to the findings. mr. ganguli, learned counsel for ..... struck down'. indeed, the facts and circumstances of the case were related to the orissa act and since the power to levy of cess had been assumed by a central act, i am of the view that the decision relied on by the counsel for the petitioners ..... the learned counsel for the petitioners that in view of the mines and minerals (regulation and development) act, 1957 and in view of the decision reported in : [1991]2scr105 , the levy of cess by the state authorities permissible under the ..... cess act, 1880 had been taken away. in fact, in the decision mentioned above, the supreme court in no uncertain terms ..... [8] => ..... definitions and findings of the tribunal are to be viewed in the context that a note comparable to note 1 in chapter 52 already existed against section 2(f) of the central excises and salt act, 1944. following the ratio of the judgements of the tribunal in the cases cited above and having regard to the fact that the appellants were not ..... cotton yarn, then no duty shall be leviable at intermediate stage. we note that for arriving at this decision the tribunal examined the implication of section 2(d) and 2(f) of the central excises and salt act, 1944. we also note that in the case of jaipur poly spin limited, this tribunal held that doubling, twisting or multifolding of single ply ..... [9] => ..... industrial tribunal to proceed on the basis of such order of reference, which is by now well settled. there cannot be any embargo in hearing industrial dispute under section 25f of the act being condition precedent to retrenchment of workman because the termination of service per se is an industrial dispute. there is no scope of any judicial review at this belated ..... , relied upon a judgment in sub-divisional inspector, vaikam v. theyyam joseph : (1996)iillj230sc to establish that the employees of the postal department to be covered by the industrial disputes act. i am sorry to say that such judgment is not applicable in the case where question of work of the casual employees for more than 240 days or not is ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Recent - Court Kolkata - Year 2003 - Page 15 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: kolkata Year: 2003 Page 15 of about 173 results (0.062 seconds)

Feb 26 2003 (HC)

Atibur Rahaman Vs. State of West Bengal

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 .....

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Feb 25 2003 (HC)

Deputy Director of Income-tax (investigation) and ors. Vs. Mahesh Kuma ...

Court : Kolkata

Decided on : Feb-25-2003

Reported in : [2003]262ITR338(Cal)

..... court, the documents were directed to be returned and that there was no extension of the period of retention after the expiry of the statutory period provided under section 132(8) of the act, but yet the authority had not returned the documents. according to him, if there is an order of retention, in that event, that has to be ..... to be seen whether on such materials a reasonable man can form an opinion that there are reasons to believe for the purpose of issuance of notice under section 132(1) of the act. 3. mr. mihir lal bhattacharya, learned senior counsel for the respondent, on the other hand, contended that the judgment appealed against is well reasoned and is ..... led us through the detailed report and ratio laid down in those decisions. he pointed out that there is no infirmity in the issuance of notice under section 132(1) of the act having regard to the facts and circumstances of the case. the court cannot adjudge the sufficiency or adequacy of the materials. it is only the existence of .....

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Feb 24 2003 (HC)

Maynak Poddar (Huf) Vs. Wealth Tax Officer

Court : Kolkata

Decided on : Feb-24-2003

Reported in : (2003)181CTR(Cal)362,[2003]262ITR633(Cal)

..... as it stood in 1993-94, the building let out to a tenant for commercial purposes could be treated to be an asset taxable under section 3 of the wt act. a plain reading of section 2(ea) indicates that only a guest-house and/or residential building (including a farm-house situated within 25 kms of the local limits of ..... were made taxable. but commercial building was not made taxable. 6. the buildings used for business or commercial purpose was not taxable under section 3 of the wt act until amended. the expression used in section 3 before amendment is clear and unambiguous. it had specified the buildings, which were included in the definition of asset. it included guest-house ..... in this case for the asst. yr. 1993-94, the assessee's commercial building let out to tenants was treated as an asset within the meaning of section 2(ea) of the wt act, 1957, as it stood then. 2. mr. khaitan, learned counsel appearing for the appellant, points out that until the provision was amended there was no .....

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Feb 24 2003 (HC)

Sushil Kumar Bagla Vs. State

Court : Kolkata

Decided on : Feb-24-2003

Reported in : (2003)3CALLT470(HC),2004CriLJ171,(2003)IIILLJ510Cal

..... legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (1) of section 7 of the factories act, 1948 (63 of 1948), the person so named; and(ii) in relation to any other establishment, the person who, or the authority which has ..... offender under both the enactments, but there is only a bar to the punishment of the offender twice for the same offence. in other words, section provides that where an act or omission constitutes an offence under two or more enactments, the offender may be prosecuted and convicted under either or both the enactments but shall not ..... notwithstanding anything contained in the code of criminal procedure, an offence relating to default in payment of contribution by the employer punishable under the said act shall be cognizable. but offences under sections 406 and 409 i.p.c. are also cognizable and hence, there is absolutely no difference between the special law and general law so .....

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Feb 20 2003 (HC)

Sail Dsp Vr Employees Association 1998 Vs. Union of India (Uoi) and or ...

Court : Kolkata

Decided on : Feb-20-2003

Reported in : (2003)181CTR(Cal)367,[2003]262ITR638(Cal)

..... (10c) cannot be accepted as a whole. 13. this seems to be made clear by the clarification issued by the department, in the guidelines for the purpose of section 10(10c) of the it act clarification of queries regarding [circular no. 640, dt. 26th nov., 1992] (p. 757, vol. 1, income-tax law, 5th edition by chaturvedi and pithisaria), the ..... scheme appears at p. 21 of the paper book (annexure 'b' to the writ petition). the respondent authority had been deducting tax at source under the provisions of section 192 of the it act, 1961. this seems to have been clarified by the employer through annexure, 'c' at p. 24 of the paper book. this has since been challenged by the ..... cannot be stretched over to any other assessment year. therefore, the payment that has been spread over a period of years is liable to be taxed under section 15, clause (a), of the it act. 5. mr. bagchi, in reply, has contended that in case there is any absurdity in the construction of the provision having regard to the proviso, .....

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Feb 20 2003 (HC)

R.L. Kanoria and ors. Vs. State and anr.

Court : Kolkata

Decided on : Feb-20-2003

Reported in : (2003)3CALLT48a(HC),2003(2)CHN414,(2003)IIILLJ433Cal

..... the apex court reported in 2002 scc (cri) 344 (supra) it is clear that despite the fact that whether or not the provision of section 86-a of the employees' state insurance act, was considered by the supreme court in passing the aforesaid judgment reported in 1998-ii-llj-794, even men it has a binding force on ..... to a decision reported in the case of employees' state insurance corporation v. s.k. agarwal and ors. : 1998crilj4027 has submitted before me that section 2(17) of the e.s.i. act, defines the principal employer as either owner or occupier taking care of all eventualities. when the owner of the factory is the principal employer, there ..... recover the amount of employees' contribution, therefore, the person referred to in explanation 2 is an employer who under the authority of section 40, sub-section (2) of the e.s.i. act can deduct the employees' share of contribution from their wages. as a result, the expression 'person' appearing in explanation 2 clearly refers to the principal .....

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Feb 20 2003 (HC)

Sail Dsp Vr Employees Association 1998 Vs. Union of India

Court : Kolkata

Decided on : Feb-20-2003

Reported in : [2003]128TAXMAN704(Cal)

..... cannot be accepted as a whole.13. this seems to be made clear by the clarification issued by the department, in the guidelines for the purpose of section 10(10c) of the income tax act clarification of queries regarding (circular no. 640, dated 26-11-1992) (page 757, volume 1 income tax law, 5th edition by chaturvedi and pithisaria), ..... at page 21 of the paper book (annexure 'b' to the writ petition). the respondent authority had been deducting tax at source under the provisions of section 192 of the income tax act, 1961. this seems to have been clarified by the employer through annexure 'c' at page 24 of the paper book. this has since been challenged ..... since the employees themselves have opted with their eyes open with the modification in the scheme they are estopped from claiming any benefit under section 10(10c). he contends that section 192 of the income tax act casts a liability on the respondent. therefore, they had rightly deducted the tax at source. he has also hinted at the second .....

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Feb 19 2003 (HC)

Rabindra Chandra Guha Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Feb-19-2003

Reported in : AIR2003Cal296

..... 1979 tax lr (noc) 133 (cal) with other matters wherein a similarly placed situation in respect of the west bengal multi-storeyed building tax act, 1975 was considered on the basis of various high. court judgments and supreme court to come to the findings. mr. ganguli, learned counsel for ..... struck down'. indeed, the facts and circumstances of the case were related to the orissa act and since the power to levy of cess had been assumed by a central act, i am of the view that the decision relied on by the counsel for the petitioners ..... the learned counsel for the petitioners that in view of the mines and minerals (regulation and development) act, 1957 and in view of the decision reported in : [1991]2scr105 , the levy of cess by the state authorities permissible under the ..... cess act, 1880 had been taken away. in fact, in the decision mentioned above, the supreme court in no uncertain terms .....

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Feb 19 2003 (TRI)

Hada Textiles Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Feb-19-2003

Reported in : (2003)(109)LC222Tri(Kol.)kata

..... definitions and findings of the tribunal are to be viewed in the context that a note comparable to note 1 in chapter 52 already existed against section 2(f) of the central excises and salt act, 1944. following the ratio of the judgements of the tribunal in the cases cited above and having regard to the fact that the appellants were not ..... cotton yarn, then no duty shall be leviable at intermediate stage. we note that for arriving at this decision the tribunal examined the implication of section 2(d) and 2(f) of the central excises and salt act, 1944. we also note that in the case of jaipur poly spin limited, this tribunal held that doubling, twisting or multifolding of single ply .....

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Feb 14 2003 (HC)

Management of Calcutta Telephones Vs. Presiding Officer

Court : Kolkata

Decided on : Feb-14-2003

Reported in : (2003)IIILLJ1060Cal

..... industrial tribunal to proceed on the basis of such order of reference, which is by now well settled. there cannot be any embargo in hearing industrial dispute under section 25f of the act being condition precedent to retrenchment of workman because the termination of service per se is an industrial dispute. there is no scope of any judicial review at this belated ..... , relied upon a judgment in sub-divisional inspector, vaikam v. theyyam joseph : (1996)iillj230sc to establish that the employees of the postal department to be covered by the industrial disputes act. i am sorry to say that such judgment is not applicable in the case where question of work of the casual employees for more than 240 days or not is .....

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