Judgment Search Results Home > Cases Phrase: finance act 1968 Sorted by: old Court: kolkata Year: 1972 Page 1 of about 88 results (0.039 seconds)

Banwarilal Pasari Vs. D.R. Kohli and ors.

Court : Kolkata

Reported in : AIR1972Cal306

..... that inasmuch as it was held in the decision of b. c. mitra, j. in the case of vaishali finance corporation v. d. r. kohli, matter no. 18 of 1968 (cal.), that under the proviso to section 115(2) of the said act an option should have been given to the owner before making the order of confiscation and as in this case ..... in question was passed as mentioned hereinbefore on 28th august, 1967. the petitioner had moved an application which came up for hearing before b. c. mitra, j. in june, 1968 when it was adjourned for a fortnight. b. c. mitra had mentioned that at the first hearing a point was taken that the previous application was incompetent in the absence ..... covered only of cars or vehicles in respect of which there were permits, in other words, in cases of legal hirings. it was urged that under the motor vehicles act hiring out of vehicles or conveyances without a permit was illegal. in the premises it was submitted that in the instant case there having been no permit the instant hiring .....

West Bengal Financial Corporation and anr. Vs. Gluco Series Private Lt ...

Court : Kolkata

Reported in : AIR1973Cal268

..... , rule 1 of the code of civil procedure inasmuch as a proceeding under section 30 of the industrial finance corporation act, 1948 is a proceeding of the kind contemplated by section 141 of the code of civil procedure.15. learned advocate-generalthen contended that section 32, sub ..... appointed. he referred to me an order passed by a. n. sen, j. on 20-2-1968 in matter no. 732 of 1967 (cal). (industrial finance corporation of india v. agrind febrications ltd.) under the industrial finance corporation act, 1948. where the learned judge appointed ad interim receivers. he also referred me to another orderdated july 20 ..... also stated that there is a recent decision of the patn.a high court reported in : air1972pat83 (industrial finance corporation of india v. thakur paper mills ltd.) where under section 30 of the industrial finance corporation act, 1948. the patna high court has taken the view that court has power to appoint receiver under order 40 .....

Amola Bhattacharjee Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1973]30STC482(Cal)

..... , 1966, no order has been made thereon. the petitioner was served with the notice under section 9 of the central sales tax act read with section 11(2) of the bengal finance (sales tax) act, 1941, stating that the petitioner has failed to get himself registered though in fact, the petitioner applied for registration on 9th july, ..... j.1. this rule is directed against a notice under section 12(2) of the bengal finance (sales tax) act, 1941, as also the notice under section 9 of the central sales tax act read with section 11 (2) of the bengal finance (sales tax) act, 1941, for assessment for the period between 8th july, 1966, and 30th september, 1967. ..... 1966, which was rejected and again applied on 10th november, 1966, upon which no order has yet been made. on 18th january, 1968, and on 12th february, 1968, the petitioner .....

Lakhmani Mewal Das Vs. Income-tax Officer, 'i' Ward and Ors.

Court : Kolkata

Reported in : [1975]99ITR296(Cal)

..... court judgment of burlap dealers ltd. case is that since the income-tax officer who had made the original assessment could have reached a correct conclusion regarding the financing agreement on which the assessee sought to rely, the second officer who sought to reassess and, in fact, did the reassessment on identical facts and materials must ..... of the assessment on the ground that the income-tax officer who had made the original assessment could have reached a correct conclusion regarding the story of the financing agreement put up by the assessee. we have carefully considered; dr. pal's argument but we cannot persuade ourselves to accept his contention that the supreme court ..... in madnani engineering works (p.) ltd. (judgment dated june 17 and 18, 1970, in matter no. 523 of 1968). in that case the income-tax officer had issued a notice under section 148 of the income-tax act, 1961, on the ground that he had reason to believe that the petitioner's income chargeable to tax for the assessment .....

Kartick Das Vs. the State

Court : Kolkata

..... enquiry the case of sankar deb was sent to the juvenile court because he was aged between 15 and 16 years, coming within the ambit of the west bengal children act. the defence case, inter alia, is that the accused are not guilty and that they have been falsely implicated. five witnesses were examined at the enquiry and the learned magistrate .....

Madanlal Khaitan Vs. the Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1972]29STC625(Cal)

..... thereunder from time to time as also to certain undisputed facts. on 1st july, 1941, the bengal finance (sales tax) act, 1941 (bengal act6 of 1941) (hereinafter referred to as the sales tax act, 1941) came into effect this sales tax act of 1941 imposed incidence of tax on sale of goods but on the provisions of section 6 read with ..... dated 3rd march, 1958, under section 26 of the west bengal sales tax act, 1954, remains in force, is not liable to any taxation under either of the two sales tax acts of west bengal, viz., the bengal finance (sales tax) act, 1941, or the west bengal sales tax act, 1954. subject to the two conditions aforesaid, he is also entitled to ..... amended by omission of the term 'sugar' by section 13(a) of the bengal finance (sales tax) (second amendment) act, 1955 (west bengal act 22 of 1955). on such amendment with effect from 25th september, 1955, sugar came under the incidence of the sales tax act of 1941. it was so done obviously to bring it within the purview of the .....

Raghunandan Jalan Vs. Collector of Central Excise and ors.

Court : Kolkata

Reported in : 1981(8)ELT476(Cal)

..... of gold bars mentioned above were illicitly imported into from foreign territory in violation of the government of india, ministry of finance (department of revenue) notification issued under section 8(1) of the foreign exchange regulation act, 1947 and therefore appear to be confiscated under the provisions of the law mentioned in the show cause notice.' in ..... cause notice is passed it is clear that there is nothing left for the enquiry officer to enquire for the departmental enquiry under section 121 of the customs act,1962. it appears that the customs officer has already made up their minds that the five pieces of gold bars were illicitly imported into india from a foreign ..... gold bars of foreign alleged to have been imported without a valid permit from the respective party of india under section 8(1) of the foreign exchange regulation act, 1947. along with the show cause notice there was brief outline stated in paragraph as follows : -'from the facts and circumstances of the case it is .....

Corporation of Calcutta Vs. Hindusthan Construction Co. Ltd.

Court : Kolkata

Reported in : AIR1972Cal420

..... down by the supreme court. 17. from the documents disclosed by the defendant, it appears that the defendant was a 'dealer' under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941) and as such dealer the defendant paid sales tax for the gross turnover during the accounting year. the defendant did not pay sales ..... the assessment order or such other steps for refund against the shite, stating that such tax was paid by mistake. the decision of the supreme court reported in (1968) 22 stc 524 (gill & company private limited v. commercial tax officer, hyderabad iii) is an authority for the proposition that such refund would ordinarily be made ..... v. goverdhandas, air 1927 pc 151; john agabog v. james colder robinson, : air1962sc1471 hem nolini v. isolyne saroj bashini, : air1963cal198 steuart and co. ltd. v. mackertich, (1968) 22 stc 524 (sc); gill & co. pvt. ltd. v. commercial tax officer, hyderabad. upon due consideration of the evidence adduced and the arguments made on behalf of the .....

Commissioner of Income-tax Vs. Indian Aluminium Co. Ltd.

Court : Kolkata

Reported in : [1973]88ITR257(Cal)

..... business which was being carried on before the 1st day of april, 1948 (now amended as ' previously used in any other business'. the amendment applies retrospectively by the finance act of 1959)...... (iii) employs ten or more workers in a manufacturing process carried on with the aid of power, or employs 20 or more workers in a manufacturing ..... new business of building, machinery or plant used in a business which was being carried of before the 1st day of april, 1948 (now amended retrospectively by the finance act of 1959 as ' previously used in any other business '). in the facts of the instant case the industrial undertakings in question cannot be said to have been formed ..... the right conclusion. in thisconnection, reference may be made to the observations of mukherji j., as hethen was, in ganga metal refining co, v. commissioner of income-tax, : [1968]67itr771(cal) where the learned judge has relied on lord halsbury's dictum in quinn v.leathem, [1901] a.c. 495, 506 (h.l.) that a case is .....

Tirthapada Nag and ors. Vs. Ram Babu Gupta and anr.

Court : Kolkata

Reported in : AIR1972Cal411,77CWN483

..... is destructive of the principle of monetary compensation and ascertainment of proper value of land and structure. mr. banerjee further submits that all the rent restriction ordinances and acts up to 1956 were of temporary duration. it is, therefore, improper for the legislature to fix rents on such artificial considerations with respect to past or future ..... in so far as they laid down that in certain circumstances a tenant would be deemed to be a permanent tenant from the date of the taluqdari abolition act, 1949, adversely affected the right of the petitioner with retrospective effect. this is again a case in which certain provisions were considered to be unconstitutional on ..... sought to be achieved by the statute in question. what is necessary is that there must be a nexus between the basis of classification and the object of the act under consideration (vide ram krishna dalrnia v. s. r. tendolkar, : [1959]1scr279 23. in the instant case owing to large influx of population necessitating new .....