Court : Kolkata
Decided on : Mar-01-1972
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 .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-06-1972
Reported in : AIR1973Cal184,1973CriLJ253
..... the said bangla congress was a recognised party within the meaning of election symbols (reservation and allotment) order, 1968 and the election commission before depriving the party of the said recognition was bound to act in accordance with the principles of natural justice. mr. bose has also contended that bansla congress fulfilled the ..... allotted the same. when the notifications under sections 15 and 30 of representation of the people act, 1951 have been already issued the recognition of a political party for the purposes of election symbols order 1968 would be a matter relating to or in connection with the election to the west bengal legislative ..... conditions specified in paragraph 6 of the election symbols (reservation and allotment) order, 1968 and was a recognised political party, therefore until the results .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-06-1972
Reported in : 76CWN549,[1973]91ITR72(Cal)
..... unless it is apparent from the record the notice can be validly challenged. the decision of the madras high court in t.s. rajam v. controller of estate duty, [1968] 69 i.t.r. 342 (mad.)., therefore, has to be understood in the light of the latest decisions of the supreme court of india.10. on behalf of the ..... . the assistant controller of estate duty being of the viewthat the sale was a disposition in favour of relatives within the meaning of section 27 of the estate duty act, 1953, rectified the order which did notoriginally take this aspect into consideration and fixed a higher value forthe shares sold. it was held that the rectification was validly made ..... s contention as to the actual cost of these-fixed assets in determining the depreciation allowance claimed by the respondent.17. by a notice under section 154/155 of the act, dated march 11, 1969, the first appellant notified the respondent that he intended to rectify a mistake apparent from the records for the assessment year 1962-63, as .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-08-1972
Reported in : AIR1972Cal313,76CWN513
..... for the petitioner, should have been instituted in the munsiff's court.4. this contention is founded on the provisions of section 20 of the west bengal premises tenancy act, 1956. the provisions are as follows : 'notwithstanding anything contained inother law, a suit or proceeding by a landlord against a tenant in which recovery of possession of ..... question of law would have arisen as to the validity of the deposits in view of the provisions of section 22 (2) of the west bengal premises tenancy act, 1956.9. in these circumstances, we cannot but hold that the plaintiff was justified in order to avoid, multiplicityof suits and proceedings and also the possibility of ..... premises. the defendants again obtained a rule against this order. the second rule was discharged on january 9, 1968. and it was after the discharge of these two rules by this court, as late as the 17th september, 1968, the two defendants made the present application objecting to the maintainability of the suit on the ground of .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-08-1972
Reported in : 1973CriLJ790
..... cruel and inhuman treatment. the children were however kept back by the respondent. the petitioner filed an application against the respondent under section 10 of the hindu marriage act, 1955 (act 25 of 1955). being matrimonial suit no. 66 of 1969 for judicial separation, inter alia on the grounds of cruelty before the learned judge, 3rd bench, ..... the 7th july, 1965 and two sons, viz., tamal and prasanta. were born out of the wedlock on the 15th. february. 1967 and the 11th april, 1968 respectively. the relationship between the husband and the wife unfortunately became embittered and on or about 22.11.68 the petitioner was compelled to leave her husband's place ..... city civil court. calcutta. an application under section 24 of the hindu marriage act was also filed by the wife for maintenance pendent elite and expenses of proceedings and by an order dated the 31st march, 1970. the petitioner was granted a .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-09-1972
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 .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-09-1972
Reported in : AIR1973Cal69
..... customs authorities, according to the petitioner all the relevant documents could not be filed with the respondent along with the said two applications both dated 14th august, 1968. the petitioner expressed the hope that the petitioner would be able to have the said goods released and also to obtain the requisite certificate from the customs ..... hence though corporation's employee was dismissed in contravention of the regulations made under the act, the dismissal could not be declared null and void. it is not necessary in my opinion, for the purpose of this application to decide whether the ..... aspect of the question and noted the aforesaid decision of the division bench of this court. the supreme court observed that section 45 of the air corporation act, 1953 did not cast any obligation upon the indian airlines corporation to appoint employees under particular type of contract or to terminate them on specific grounds. .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-09-1972
Reported in : AIR1972Cal329,76CWN575
..... the sale of plot no. 1, measuring 2 cottas and odd at rs. 2,000/- per cotta. 12. on june 7, 1968 the said santi and indu took out a master's summons disclosing for the first time, inter alia the names of all the said ..... already been passed, there cannot be any question of any abatement of the suit and in view of the provisions of the banking companies act there is also no question of any limitation'. 15. the present appeal is directed against the said order, preferred by haridas and sm. ..... sister to raise these frivolous pleas. lastly he contended that in view of the special protection given by the banking companies act and ordinance coming into force in 1953, to the banks in liquidation, no question of limitation arises, specially in view of section 45 ..... (o) of the said act. 18. mr. law, the learned advocate appearing on behalf of the respondents 2 and 3 (shanti and indu) supports the argument .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-14-1972
Reported in : AIR1972Cal372
..... and if he was serious, he would have made his application for the proposed amendment much earlier, as the suit appeared in the peremptory list from time to time since 1968. it is denied that the proposed amendment did not find any place in the original written statement due to inadvertence or mistake. it is stated that the applicant has come ..... by any narrow or technical limitation. the court always grants leave to amend the pleading of a party unless it is satisfied that the party applying was acting mala fide or that by his acts he had caused injury to his opponent which may not be compensated by an order for costs. however negligent or careless may have been the first omission ..... minutes, on usual undertaking of the applicant's solicitors to have the order drawn up and completed. order to be drawn up expeditiously. all parties concerned including the department to act on a signed copy of the minute. suit to appear in the peremptory list 6 weeks from this date. certified for counsel.
Tag this Judgment!Court : Kolkata
Decided on : Mar-15-1972
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 .....
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