Court : Kolkata
Decided on : Jun-16-1972
Reported in : [1973]32STC246(Cal)
..... the government and hence they occasioned the imports and that they were exempted from the central sales tax act, 1956. the commercial tax officer observed that he did not find any such provision under the bengal finance (sales tax) act, 1941, exempting such sales from tax. hence, he disallowed the claims. the commercial tax officer assessed ..... goods into the territory of india as the sales had occasioned the imports. therefore, these transactions were exempt from payment of sales tax and the respondents acted without jurisdiction in imposing sales tax upon the sales.9. there was some delay on the part of the petitioner in moving this court against the impugned ..... england and the same were shipped from england to india and thereafter supplied to the abovenamed purchasers. the petitioner is a registered dealer under the central sales tax act, 1956. it had submitted to the sales tax authorities its sales tax returns for the half year ended 31st december, 1957, for the quarter ended 31st march .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-14-1972
Reported in : AIR1973Cal33,77CWN222
..... included an allegation that it was 'with intent to secure'. but it did not.34. the first impugned notice is dated also the 8th november, 1968. it alleged contravention of section 12 (2) of the act. but section 12 (2) does not apply to appellant in the facts of this case. mr. sen criticised the same on the following lines. ..... the amendment. it was mr sen's contention that so far the acts alleged to have been committed before the amendment the intention, that is the mens rea must be established. it was ..... inconsistency between the provisions of the act and the rules, the provisions of the act must prevail.33. prior to its amendment in 1964, section 12 (2) penalised certain acts which were made 'with intent to secure' the ends. of the list of 14 items given in the second impugned notice dated the 8th november, 1968, some occurred before and some after .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-25-1972
Reported in : AIR1974Cal39
..... running through the army, navy and air force. in support of this contention reliance was placed by him on a decision of the supreme court : (1968)illj257sc . the trial court, however, firstly applied the doctrine of ejusdem generis and held that it would be inappropriate to include a civil armed force created ..... the basis for this contention was that legislation in matters connected with the police was within the exclusive jurisdiction of the provincial legislature, and because the impugned act, under section 7 thereof, empowered the central reserve police to detect crime and apprehend criminals, they were discharging the powers of the civil police. therefore, ..... has, and a provincial legislature has not, power to make laws with respect to any of the matters enumerated in list i in the seventh schedule to this act (hereinafter called the 'federal legislative list'). (2) notwithstanding anything in the next succeeding sub-section, the federal legislature, and, subject to the preceding sub- .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-1972
Reported in : AIR1972Cal524,77CWN30
..... the landlord's interests have not been overlooked. looking at the whole matter from this point of view we are not prepared to consider the provisions in act iv of 1968 or act xxx of 1969 which have emended the proviso to sub-section (4) as unreasonable and consequently uncon-stitutional.17. at the time of hearing of ..... of the evil which is sought to be remedied bv a particular statute. the statement of reasons for the enactment of act iv of 1968 contains the following passages--'under section 17 of the west bengal premises tenancy act. 1956 as it stood before the amendment by the west bengal premises tenancy (amendment) ordinance, 1967 (west bengal ordinance ..... of place in this context to refer to the statement of objects and reasons with which act iv of 1968 was introduced in the legislature. it will be remembered that the amendment was (introduced by act iv of 1968 and continu-led under act xxx of 1969. there are various supreme court authorities which justify a reference to the objects .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-31-1972
Reported in : AIR1973Cal354
..... factory only and the said goods were not to be sold to any other party. the goods were imported through warden and co. who financed the transaction. for want of necessary finances the association would not take delivery of the entire quantity of the said yarn with the result that the balance quantity were sold by the ..... licence holders viz., nisco did not take any direct part. the receiver was appointed at the instance of the plaintiff bank. by the order dated february 26, 1968 the court directed the receiver to sell the hypothecated and/or pledged goods. by another order dated august 27, 1969 liberty was given to the receiver by this ..... ) of the imports (control) order, 1955 which have been enacted pursuant to the powers conferred on the central government by section 3 of the imports and exports (control) act 1947.'section 3. powers to prohibit or restrict imports and exports - (1) the central government may, by order published in the official gazette, make provision or prohibiting, .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-03-1972
Reported in : AIR1973Cal537,77CWN207
..... strongly relied on clause (8t of section 35. section 35 is as follows :--'35. the works to be constructed and carried out by commissioners under the provisions of this act may include-(1) docks, wharves, quays, stages, jellies and piers, within the port, with all necessary and convenient arches, drains, landing-places, shelters for passengers, ..... patna improvement trust v. shrimati lakshmi devi. : air1963sc1077 . in that case, the government of bihar issued a notification under section 4 of the land acquisition act proposing to acquire certain land in the city of patna at the expenses of the patna improvement trust for a public purpose. by another notification under section 4, ..... sponsored by the housing department of the u. p. government. the government of u. p. issued a notification under section 4 of the land acquisition act to the effect that two plots in dispute were required for the construction of tenements in the fourth phase of the subsidized industrial housing scheme sponsored by the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-18-1972
Reported in : AIR1973Cal17
..... by the ministry of railways it is obvious on the annexure to the affidavit of sri tewari that the four increments were given on 1-9-1967. 1-7-1968. 1-10-1969 and 1-1-1971. of these four increments the last one was not in respect of collieries in bengal and bihar to which group the petitioners ..... each of the points raised.5. the impugned regulation had been made by the central government in exercise of its powers under section 57 of the mines act, 1952 (act 35 of 1952). this act was passed with a view to amending and consolidating the law relating to the regulation of labour and safety in mines, it is obvious that the ..... safety measure adopted to protect the workmen from avoidable physical injuries while working in the mines. upon the petitioners' own showing the board of conciliation constituted under the trade disputes act. 1926 made on recommendation as early as in may, 1947 that such a protective measure should be adopted. it, however, recommended that such footwear should be issued at .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-29-1972
Reported in : [1973]32STC86(Cal)
..... order of assessment dated 15th december, 1967, under the bengal finance (sales tax) act, 1941. as a registered dealer, the petitioner is entitled to the benefits allowable under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, and it is alleged that the petitioner is entitled ..... ., indian standard wagon co. ltd. and hooghly docking and engineering co. ltd., and wanted exemption under section 5(2)(a)(ii) of the act, which having been disallowed by the commercial tax officer, challenged the order, which ultimately went up to the supreme court. the supreme court held ..... , contended that water is not an essential ingredient for the said manufacture and tube-well is not a machinery within the meaning of the act. for the purpose of exemption under section 5(2)(a)(ii), mr. chowdhury relied upon the cases reported in the mining and chemical ..... petitioner.9. the judgment and order as made in civil revision case no. 4000(w) of 1968 shall govern the other rule, i. e., c. r. no. 4001 (w) of .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-02-1972
Reported in : [1973]90ITR467(Cal)
..... . in 1967 assessment of the petitioner-company for the assessment year 1962-63 was made under section 143(3) of the income-tax act, 1961. on the 5th march, 1968, judgment was delivered in civil rule no. 581(w) of 1965, whereby the warrants issued by the magistrates authorising the inspectors to conduct the search ..... necessary after the appeal in matter no. 272 of 1964 was disposed of. on the 29th march, 1968, the petitioner's assessment for the assessment year 1963-64 was completed under section 143(3) of the income-tax act, 1961. on the 7th march 1969, the appeal preferred by the petitioner-company in the said matter ..... makethe assessments; to make investigations to find out whether reassessment was necessary and proceedings for reassessment should be initiatedor not is also within the purpose of the act. the income-taxofficer has stated that there were allegations against the petitionerregarding the concealment of huge income arising out of export businessand if to investigate regarding the .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-03-1972
Reported in : AIR1973Cal123,76CWN435
..... rents as they become due. on june 28, 1969, the defendant filed an application under section 17 (2-a) (b) of the said act. admitting that rent was in ar-rear from october 1968 to april 1969 and praying for leave to deposit arrears by easy instalments of rs. 10/- per month as he was in distress being thrown out ..... order on two counts. his first contention is that the court has no jurisdiction or power to enlarge the time limit contained in the various provisions under the said act for making applications or deposits or payments particularly when in absence of compliance with the provisions thereof penal consequence has been provided for. in support he referred to ..... to quit. the ground for eviction was default in payment of rent, the rent being in arrears from oct. 1968. admittedly the tenancywas governed by the west bengal pre-mises tenancy act. 1956 hereinafter re-ferred to as the said act.2. the summons of the suit was duly served on may 30. 1969 and the defendant entered appearance on june .....
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