Court : Kolkata
Decided on : Dec-08-2003
Reported in : 2004(1)CHN652
..... further action from such owner as required under the law. but we do not find any reason to enter into that question because the provisions contained in section 31 of the aforesaid act is nothing to do with the ownership of the vehicle as it is well settled that the transfer of ownership of a vehicle, being a movable property, ..... so should the o.p./company be held responsible for the compensation due to negligence on the part of the transferee/appellant only because the definition in section 2(30) of the new act defines the owner as the person in whose name the motor vehicle stands registered? in our considered opinion, in the facts and circumstances, the proper view ..... a letter to the motor vehicles department, howrah informing the sale and delivery of the vehicle in question to the appellant on that very day.9. section 31 of the motor vehicles act, 1939 provides the procedure as to how the transfer of ownership of a motor vehicle is to be reported by the transferor and the transferee. the .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-04-2003
Reported in : 2008(2)CHN838
..... and completely to adjudicate upon the controversy. such party can be added.18. the present appeal arises out of a decree of divorce passed under section 13 of the hindu marriage act and certainly involves the question of status of the wife. unfortunately even before the disposal of the appeal the respondent husband died.19. if that ..... 2003.2. according to the petitioner the said husband died intestate leaving behind the appellant as a sole surving class-i heir of the schedule under section 8 of the hindu succession act and accept the petitioner. the deceased also left behind his father jogendra nath ghosh and his three sisters, namely, mina ghosh, gita das gupta ( ..... submits that the application which he had made is not for merely bringing the heirs on record by the legal representatives.10. our attention has been drawn to section 2(11) of the code of civil procedure, wherefrom it appears that legal representative also includes a person who is an intermeddle with the estate of the deceased .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-02-2003
Reported in : 2004(2)CHN638
..... had proved his case and decreed the suit ex parte against the wife and declaring the marriage between the husband and wife as dissolved by divorce under section 13 of the hindu marriage act.8. we are of the view that the way the proceedings leading to the ex parte decree without giving an opportunity of hearing to the respondent-wife ..... procedural lacunae leading to the ex parte decree against the appellant-wife and consequent denial of justice to her. on 23.8.99 when the application under section 13 of the hindu marriage act was filed by the husband for the decree of divorce, 3.1.2000 was fixed for service return of summons and a/d. on 3.1. ..... additional district judge, 2nd court, north 24-parganas at barasat in mat. suit no. 20 of 2001.2. the husband ashutosh pal brought that matrimonial suit under section 13 of the hindu marriage act, 1955 against his wife, kalyani pal, for dissolution of marriage on the grounds of cruelty and desertion.3. the marriage took place way back in 1970 according .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-02-2003
Reported in : AIR2004Cal161,(2004)1CALLT324(HC),II(2004)DMC146
..... in vijaykumar ramchandra bhate v. neela vijaykumar bhate, reported in 2003 air scw 2530.'to satisfy the requirement of clause (i-a) of sub-section (1) of section 13 of the act, it is not as though the cruel treatment for any particular duration or period has been statutorily stipulated to be necessary. as to what constitute ..... comprehensive definition of the expression that may cover all cases, realising the danger in making such attempt. the provision in clause (ia) of section 13(1), which was introduced by the marriage laws (amendment) act 68 of 1976, simply states 'treated the petitioner with cruelty'. the object, it would seem, was to give a definition exclusive or ..... samaresh banerjea and asim kumar banerjee, jj., it was held that divorce under hindu marriage act could only be give on any of the grounds under section 13, that allowing divorce on any of the grounds not mentioned in section 13 would be an act without any sanction of law; that such power was only with the apex court under .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-27-2003
Reported in : 2004(2)CHN8
..... is the definition of 'employee' and 'person', which would be the deciding factor.13. the levy and collection of tax under the mp act is provided in section 3 of the mp act. sub-section (2) fasten the liability on every person who is in employment either wholly or in part in madhya pradesh and falls under any one or ..... even though he might be absent from madhya pradesh on account of leave or otherwise. mr. mitter had attempted to point out that this sub-section (5) of section 3 of the mp act fastens the liability on the employees posted at calcutta. inasmuch as, though they are absent from madhya pradesh yet they shall be deemed to be ..... of the tribunal is very wide in relation to the matters within its jurisdiction; but such jurisdiction is confined within the scope and ambit of the specified state act defined in section 2(k). the expression ''matters connected therewith or incidental thereto' is to be interpreted on the principles of ejusdem generis, namely, connected with or incidental to .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-27-2003
Reported in : AIR2004Cal217,2004(1)CHN626
..... says that the inherent right to bring a civil suit can be barred. therefore, can it not be said that the respondent/plaintiff is debarred under section 216 of the act ?17. he further said that even where the exclusion of jurisdiction of the civil court statutorily provided still on availability of requisite grounds the civil ..... the code of civil procedure will be principally applicable but that does not necessarily mean that the civil suit is the outcome to meet the necessities. section 216 of the indian succession act speaks as follows :'216. grantee of probate or administration alone to sue, etc., until same revoked.--after any grant of probate or letters of ..... if one fails to discharge such duties then such person cannot claim any equity. therefore, if the law is not read in such manner then section 141 of the indian succession act, 1925 will have redundant face value. yet the appellant/plaintiff is not interested to refuse from giving legacy but subject to completion of the administration .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-25-2003
Reported in : 2004(3)CHN165
..... by the respective parties. the use of the land as a cattle market is definitely a purpose other than agriculture attracting the mischief of sub-section (4) of section 4. but sub-section (4) of section 4 provides such penal measure against the raiyat if the raiyat uses his holding for a purpose other than agriculture and that too after giving ..... no. 19111 (w) of 1975. in the said case, the petitioner's land was sought to be sold in auction in a proceedings under section 4 sub-section (4) of the west bengal land reforms act as it stood prior to the 1981 amendment on the ground that one chinmoy marjit has used the land in plot no. 1864 for purposes other ..... status. the concept of co-sharer and concept of raiyat for the purpose of attracting penal action under the west bengal land reforms act are altogether different. by reason of the scheme of sub-section (4) of section 4, it appears to be a penal provision, which forfeits the right of a raiyat. such penal provision has to be construed strictly .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Nov-25-2003
Reported in : (2004)90ITD258(Kol.)
..... is held justified in recalling the investment allowance granted to the assessee, in terms of the provisions of sub-section (5) of section 32a and sub-section (4a) of section 155, there is no interest leviable according to section 155 of the act under which the ao has carried out the rectification. he submits that the withdrawal of investment allowance is ..... whole unit does not, in our view, mean that they have not been sold or otherwise transferred within the meaning of clause (a) of sub-section (5) of section 32a of the act.17. the position may be examined from another angle. it is the assessee's case that it sold/transferred the fertilizer division and fibres division ..... the action of the assessing officer ("ao" in short) in withdrawing the investment allowance already granted, in terms of the provisions of section 32a(5) and section 155(4a) of the income-tax act, 1961 ("act" in short).another issue arising in the appeal for a y 1992-93 is whether the cit(a) is justified in confirming the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Nov-25-2003
Reported in : (2004)89ITD172(Kol.)
..... . during the assessment year 1986-87 with which the court was concerned, the law was that the charitable trust could hold investments contrary to the provisions of section 11(5) of the act, but, was under an obligation to disinvest on or before 31st march, 1993, and; thereafter, hold the investments in the modes permitted by law. during ..... allotment of bonus shares) for taxing the capital gain is drawn from a date antecedent to the date of sub-clause (iiia) coming into force.8. section 45 of the act brings any profits or gains arising from the transfer of a capital asset, save as specifically provided, to the charge of income-tax under the head 'capital ..... aa) in a case where, by virtue of holding a capital asset, being a share or any other security, within the meaning of clause (h) of section 2 of the securities contracts (regulation) act, 1956 (42 of 1956) (hereinafter in this clause referred to as the financial asset), the assessee - (a) becomes entitled to subscribe to any additional .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-24-2003
Reported in : [2005]123CompCas296(Cal),[2006]65SCL55(Cal)
..... of limitation is totally misconceived and is based on erroneous interpretation of the nature of powers exercised by a court under section 5 of the limitation act since section 5 of the limitation act clearly speaks of extension of the prescribed period in certain cases. mr. gupta contends that the appellant has intended to ..... share qualification in the matter of presenting the company petition and only bdpl and its associates lent the necessary support as contemplated under section 399 of the companies act, 1956, and the company proceeding being a representative proceeding when such proceeding was instituted with the help of bdpl and its associates, ..... it was presented as the chatterjee brothers were lacking the necessary shareholding qualification in the matter of presenting such application as required under section 399 of the companies act.35. the chatterjee brothers filed two separate appeals challenging the dismissal of the original petition as well as challenging the findings of .....
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