Court : Kolkata
..... companies / depots of domestic oil public sector undertakings as per drawback rate notified by dgft from time to time. reimbursement of additional duty of excise levied on fuel under the finance acts would also be admissible. (iv) cenvat credit on service tax paid. .7. the policy and procedure for ftp, 2009-2014 defines a dta at paragraph 9.21 to mean area ..... first petitioner is not entitled to reimbursement of cst for purchases made from sezs. in addition to such contention, learned advocate for the respondents has relied upon section 53 of the special economic zones act, 2005 and rule 46(13) of the special economic zones rules, 2006.5. i have considered the rival contentions of the parties and the materials made available .....
Tag this Judgment!Court : Kolkata
..... retain such goods as security for the loan, interest and incidental expenditure, if any borne by him. when pawnor makes default in payment of the debt, section 176 of the act gives right to the pawnee to bring suit for retaining the pledged good as collateral security with alternative options to sell the pledged goods after giving reasonable notice ..... . the defendant paid interest to both the plaintiff(s) companies at the agreed rate up to march, 2001. he also paid rs.2,00,00,000/- to npr finance limited against loan amount. before filing the suits, plaintiff(s) sold the pledged shares through calcutta stock exchange. said facts need no proof from the side of plaintiff(s ..... defendant when the value of each share of hfcl was rs.1031/- and the said amount was adjusted and liquidated against principal loan. insisted the defendant on npr finance limited 1.3.2001 for payment of rs.2,00,00,000/- so that the pledged shares and said payment would fully match the loan amount and accordingly defendant .....
Tag this Judgment!Court : Kolkata
..... breach if any of the contract stood remedied by the payment of such penalty. he refers to an incident occurring on march 27, 2017 and submits that, a section of the passengers in coaches b-8 and b-9 of sealdah bound rajdhani express are took exception to the dinner served. the pantry manager and the train ..... the parties. he refers to the contract itself and submits that, a material breach contemplated under article 16 of such contract happening, the railway authorities are entitled to act in terms of the provisions of article 18 and terminate the contract. the railway authorities have done so. the termination of such contract, therefore, would be a ..... was served with a show-cause notice dated march 17, 2017 with regard to such incident. the petitioner had replied thereto. he submits that, the railway authorities are acting with a closed mind with regard to the show-cause notice. the railway authorities are determined to cancel the contract without any basis. such decision, according to him, .....
Tag this Judgment!Court : Kolkata
..... , 2002 to 31st march, 2007 and 1st july, 2003 to 31st march, 2007. the longer period of limitation as provided under the proviso to section 73(1) of the finance act, 1994 was invoked for recovery of the aforesaid amounts of service tax and education cess. by letter dated 14th january, 2008 the assessee showed cause. ..... beginning. loan against hypothecation cannot be termed as financial leasing as defined under section 65(12) of the said act so no service tax is payable on such activities. he further relied on the opinion expressed in the said order regarding hire purchase finance not being taxable under the category of banking and other financial service . ..... under section 65(105) (zzb).both under the said act. the assessee, he submitted, showed cause by letter dated 14th january, 2008 in which the following was relied upon as set out below: that they discontinued the financing business modes of leasing and hire purchase , which together with service tax impact, would be costlier and make .....
Tag this Judgment!Court : Kolkata
..... the ratio of the decision of the karnataka high court and in our opinion the interpretation be given to sub section (b) of section 5(2) of the act would also apply to section 5(2)(a) of the act. the circular is clarificatory in nature and is applicable for construing the aforesaid provision for the relevant assessment year. in ..... india such income would not be taxable in india. 5. as regards the legal position in a similar situation, clarification has been given by the ministry of finance on 11th april 2017 under circular no.13/2017. this circular specifies: subject: clarification regarding liability to income-tax in india for a non-resident seafarer receiving ..... sum was added to his disclosed income in scrutiny assessment. admitted position is that during that year, the assessee had the status of non-resident under section 6 of the income tax act, 1961. the assessee had received the said sum from his two employers in a non-resident (external) bank account, commonly referred to nre account. .....
Tag this Judgment!Court : Kolkata
..... is made upon the court noticing due compliance with the formalities, without the court requiring formal proof of the execution of the will. this is because under section 263 of the succession act, 1925, any person interested in the estate of the alleged testator, if aggrieved by the grant, is entitled to apply and obtain revocation thereof. it is ..... terms of settlement filed in court let probate be granted. leave is granted to the applicant to file the vakalatnama in the department. department and all parties concerned are to act on a xerox signed copy of this order on the usual undertakings. .8. the formal grant followed in due course on september 3, 2009. by then, however, ..... probate be kept on record. department is directed to draw up fresh grant as early as possible. the application is disposed of accordingly. all parties concerned are to act on a singed photocopy of this order on the usual undertakings. .9. as is evident from such order, it was held that since the probate was granted on .....
Tag this Judgment!Court : Kolkata
..... right, title and interest and it is not open to the tenants to challenge even a title of the petitioner because of the embargo created under section 116 of the evidence act. this court, therefore, does not find that the writ petition deserves to be dismissed solely on the ground of false statement made on oath. furthermore ..... the consequential steps to be taken. before this court proceeds to decide the issues involved in the instant writ petition, it would be profitable to quote section 411 of the kolkata municipal corporation act, 1980 which runs thus 411. power to order removal of dangerous buildings. (1) if any wall or building, or anything affixed thereto, be ..... any casualty or loss of life. the corporation found the property in question to be in dangerous and ruinous condition and issued a notice under section 411 of the kolkata municipal corporation act, 1980. it is not in dispute that the entire property is/was occupied by the tenants. the petitioner, after such notice, approached the .....
Tag this Judgment!Court : Kolkata
..... to or closely resembles the registered mark, does the consideration progress to the similarity of the goods or services covered by the rival marks.43. section 29(2) of the act and section 29(4) thereof cover distinctly dissimilar situations and it is difficult to imagine how a case under both may be run simultaneously, particularly in respect ..... of the appellant s cement.6. according to the appellant, the interlocutory court itself found that there was neither a case made out under section 29(2) of the act nor under section 29(4) thereof and the tests for passing-off would be no different from that of infringement in a case as the present. the ..... case of infringement cannot be said to have been made out. as noticed earlier, for a case of infringement to be taken up for consideration under section 29(2) of the act, the essential eligibility criteria are the resemblance of the marks and the resemblance of the goods or services associated therewith. if either fails, no further consideration .....
Tag this Judgment!Court : Kolkata
..... owner provides information/services which are associated with such domain name. thus, a domain name may pertain to provision of services within the meaning of section 2(1)(z) of the 1999 act. a domain name is easy to remember and use, and is chosen as an instrument of commercial enterprise not only because it facilitates the ability ..... . the contents of the website publication on 4th december, 2016, on behalf of the plaintiffs that pokerguru has no control over the day to day operation of finances of spartan poker and that pokerguru would be launching a new and improved spartan poker soon is explained by contending that since by that time, the defendant no. ..... not get involved with any other company operating in a similar business. the same would be an exclusive arrangement and the parties would maintain exclusivity. (d) the finances for the joint venture would be provided in equal shares by the petitioner no.3 and the respondent no.7 respectively with a minimum commitment of rs.30,00 .....
Tag this Judgment!Court : Kolkata
..... meat products. the export permission or license can only be granted by apeda constituted under agricultural and process food products export devolpment authority act, 1985. section 12 of the apeda act obligated every person, exporting any one or more of the scheduled products, to apply before the authority to the registrar as an exporter ..... and maintain a hygienic slaughter house. it is thus a statutory obligation and responsibility of the corporation to maintain and set up slaughter houses under section 426 of the act which runs thus: s. 426. provision of municipal markets and slaughter-houses.(1) the municipal commissioner, when authorised by the mayor-incouncil in ..... capacity of 1200 slaughters per day. according to the corporation, since they cannot operate and maintain the modern abattoir involving large human resources and the finance, a policy decision has been taken to award the contract for such purposes through an open tender process. there is no difficulty which this court .....
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