Court : Kolkata
..... called the west bengal heritage commission. it had the power, inter alia, to advise the state government with regard to heritage conservation (see: section 11(2)(i)(xv) of the said act).sub-section 3 thereof goes to the extent of saying that no local body, (which includes the kolkata municipal corporation) shall take any step for preservation ..... of the high court building by the kolkata municipal corporation was not made by the kolkata municipal corporation in adherence to the provision contained in section 425b of the said act. then if one reads paragraphs 63 and 64 of the judgement, one would tend to form the impression that the above finding was only provisional ..... then legality of such construction no doubt will depend upon the decision of the heritage conservation committee in terms of the provision contained in section 425e of the kolkata municipal corporation act. as such we make it clear that in the event it is found by the municipal authority and the state government that the high .....
Tag this Judgment!Court : Kolkata
..... of high court allowance together with d.a. and h.r.a. on such increments.11. by a communication dated 26th november, 2012 the finance minister informed the hon ble acting chief justice that the state was in a veritable debt trap . and bereft of funds to take further financial liabilities .. in view of the financial ..... administrative members having differed with the judicial members submitted their own report. discussions were held between the then hon ble chief justice and the then minister of finance with respect to the report of the special pay commission. the government informed the high court by its letter dated 4th november, 2010 that it had ..... from today .3. the state government constituted the fifth pay commission in the year 2008 for recommending the pay and allowances for government employees. 2008 the finance secretary by his letter dated 1st september, sought the consent of the high court for making the recommendations of the fifth pay commission applicable to the high court .....
Tag this Judgment!Court : Kolkata
..... contract between the lender and the borrower as regards the rate of interest. this mistake was pointed out by the assessee by an application under section 254(2) of the i.t.act. the learned tribunal this time realised its mistake and corrected its earlier order dated august 25, 2006 and deleted the addition of a sum of ..... order sheet ita no.467 of2008in the high court at calcutta special jurisdiction(income-tax) original side commissioner of income tax, kolkata-ii versus west bengal infrastructure development finance corporation ltd.before: the hon'ble justice girish chandra gupta the hon'ble justice asha arora date : 20th june, 2016. mr.m.p.agarwal, mr.f.gaffer ..... change in taking decision by the state government machinery as to whether interest will be paid or not at a particular rate cannot spellbound the income-tax department to act according to their whims and caprices. with this considered view, we are unable to accept the contention of dr.pal and reject the same. the aforesaid order .....
Tag this Judgment!Court : Kolkata
..... . admittedly, the arbitrator made and published the award and served the challenged arbitration same the and to the said parties. award the under conciliation emerge successful therefrom. act, judgment-debtor section 1996, 34 but of the could not i am told that the intra- court appeal against the said order was also dismissed. mr.adhikari, learned advocate appearing ..... which cannot be used for the purpose of making afresh decree when the litigation has come to an end. section 36 of the arbitration and conciliation act is clear and express in the sense that the award passed under the said act is enforceable as a decree under the code of civil procedure. therefore, the award partakes the characteristic of ..... ga no.1025 of 2016 ec no.259 of 2015 in the high court at calcutta ordinary original civil jurisdiction original side l & t finance ltd.-versusm/s.durga travels & anr. appearance: mr.kaushik chatterjee, adv ms.s.saha, adv...for the decree-holder. mr.nishit adhikary, adv.mr.j.adhikary, adv. .....
Tag this Judgment!Court : Kolkata
..... in case of shri lal mahal limited versus progetto grano spa reported in (2014).scc443the concept of public policy was further advanced in relation to section 34 of the act and was given a limited interpretation in case of enforcement of the foreign award in these words: 29. we accordingly hold that enforcement of foreign ..... same should be done in such manner and not otherwise. in the said report the challenge was made to an arbitral award under section 34 of the arbitration and conciliation act where the arbitrator could not unanimously concur the interpretation of the restrictive clause. clause 34 of the charter party agreement clearly provides that ..... . . for the respondent / award debtor the court: the execution application is filed to enforce a foreign award dated 7th january, 2013 under section 46 of the arbitration and conciliation act. the enforcement is further sought to the final award for costs dated 1st march, 2013. the salient facts as would emerge from the affidavit in .....
Tag this Judgment!Court : Kolkata
..... measurement or weight or classification or calculation as contained in the railway receipt . it has further been observed in biswanath agarwal (supra).that the operation of section 79 of the said act, 1989, is not confined to situations where a demand for additional freight is made in respect of a consignment or a demand on account of additional ..... considering the fact of violation of principles of natural justice as also denial of the right of re-weighment of consignment in wagon-load as provided in section 79 of the said act, 1989 read with paragraphs 1745 of the ircm. it is further submitted by mr.moitra that the entire cause of action had been taken place ..... is further submitted by mr.chakraborty that weighment of consignment in wagon-load at dangaposi railway station was permissible in the light of the provisions of section 73, 2nd proviso to section 79 of the said act, 1989 read with paragraph 1744 (c) (4) and 1745 of the ircm in view of the congestion in the yard at barajamd.railway .....
Tag this Judgment!Court : Kolkata
..... coat, fog seal, dust binding, crack filler, patching filler, recycling and surface dressing. the state relies on the wide definition of the word manufacture . in section 2(22) of the act and says that the complex process of converting bitumen to bitumen emulsion as evident from the literature on the subject submitted by ioc should prompt the court to ..... were assessable at the higher rate applicable under the residuary item and not at the lower rate under the specific head of bitumen. another dealer applied under section 102 of the said act for determining the rate of tax applicable on crmb. such matter culminated in a decision of june 6, 2012, upon the commissioner noticing the supreme ..... the state has also placed an extract from paragraph 2.2 of a white paper on state-level value added tax . presented by an empowered committee of state finance ministers in 2005. the concept of value added tax and the setting off of input tax credit referred to in the extract, does not throw any light on .....
Tag this Judgment!Court : Kolkata
..... the ultimate analysis the object of any investigation is to find out whether there has been any unaccounted transaction which can come within the provision of section 68 of the income tax act. section 68, he contended, insists upon the satisfaction of the assessing officer. unless the satisfaction of the assessing officer is perverse, the cit has no jurisdiction ..... capital no additions could be made if it is established that the shareholders exist is not completely correct and has not been so enunciated by this court in sophia finance [1994].205 itr98(delhi) [fb].. a special leave petition filed by the revenue challenging the order of the delhi high court in the case of lovely ..... paid by the purchasers.as profits of the company. a somewhat similar question came up for consideration before this court in cit v.a.raman & co.[(1968) 1 scr10(sc) : (1968) 67 itr11 it is unnecessary to set out the facts of that case and it is sufficient to refer to the relevant observations in the judgment. shah .....
Tag this Judgment!Court : Kolkata
..... basis that gopal das bagree had purchased the shares of the other co-sharers at a consideration of rs.60,00,000/- and odd and substantial part of which was financed by the partners of broadway centre. there can be no dispute that bhikam chand market was allotted to late gopal das bagree on payment of rs.60,00,000/- and ..... in lily thomas versus union of india reported in air2000supreme court 1650. in the aforesaid judgement, the supreme court held that the dictionary meanting of the word review was the act of looking, upon something again with a view to correction or improvement . however, in the very same paragraph, the supreme court has observed that the review is also not an .....
Tag this Judgment!Court : Kolkata
..... expenditure. the money paid by the assessee, even assuming that the assessee was interested to pay, was recoverable under section 69 of the contract act and payable by the new tobacco company under section 70 of the contract act which provides as follows:- 69. reimbursement of person paying money due by another, in payment of which he is ..... 1996. the agreement between the parties contains the following recitals. whereas dail approached the bank and the bank granted credit facility of rs.2.17 crores for financing of the operations of the tobacco division of dail against the security of hypothecation of stocks, stores and tobacco in transit in respect of the cigarette factory ..... the amount is lying in a deposit account in the name of the joint receivers with the bank. whereas andhra cements limited, a company incorporated under the companies act, 1956, having its registered office at sr.durgapuram- 522 414, guntur district (a.p.) being an undertaking taken over by dail from bifr in the .....
Tag this Judgment!