Court : Kolkata
Decided on : Feb-21-1972
Reported in : AIR1973Cal78,[1973]43CompCas337(Cal)
..... that the publication was made pursuant to section 40 of the cess act in accordance with the determination of the cess made under sections 38 and 39 read with section 6 of the ..... he also relied upon an unreported bench decision of this court in civil rula no. 2552 of 1968 (cal), (state of west bengal v. khayarbari tea co. ltd.) in which it was held that the revenue officer under the act had no jurisdiction to determine the rent of a tea garden and hence could not exercisee his powers ..... levied. section 40 of the cess act requires publication of the cess fixed for any particular year. in accordance with the requirement of this section notifications were, published on april 5, 1966 regarding roads cess and public works cess. similar notifications were published on january 19, 1967 and april 25, 1968. in these notifications it is stated .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-21-1972
Reported in : AIR1972Cal255
..... party was a defaulter in payment of rent since december 1964. the opposite party in his written statement denied that he was a defaulter. on or about march 12. 1968, the plaintiff and the opposite party filed a joint petition of compromise and in terms of the same, the learned munsif passed a decree. in terms of the said ..... jurisdiction to pass a decree for ejectment, even by consent of parties, in absence of any of grounds mentioned in. section 13 (1) of the west bengal premises tenancy act. in ferozi lal jain v. man mal. : air1970sc794 , the supreme court held that the jurisdiction of the court to pass a decree for recovery of possession of any ..... plaintiff-landlady and it is directed against an order of the learned munsif holding that the tenant defendant's application under section 17-d of the west bengal premises tenancy act, 1956 was maintainable for setting aside a consent decree.2. plaintiff brought a suit for ejectment against the opposite party from a portion of premises no. 21/2. .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-16-1972
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 .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-16-1972
Reported in : [1979]119ITR351(Cal)
..... decision of this court in the case of sewlal daga v. cit : [1965]55itr406(cal) . reliance was also placed on the unreported judgment of mine in matter no. 542 of 1968, shyam sundar bajaj v. ito (since reported in : [1973]89itr317(cal) . it has been held by the supreme court that the service of the notice under section 148 is a ..... no materials for the formation of belief. upon this ground, the notice is liable to be quashed. 3. in the premises, the notice under section 148 of the i.t. act, 1961, issued to the petitioner which is annex. 'g' to the petition is hereby quashed and set aside and the respondents are restrained from giving any effect to the said ..... sabyasachi mukharji, j. 1. this is an application challenging a notice under section 148 of the i.t. act, 1961. the notice appears at page 47, annex. 'g'. the notice was addressed to messrs. surajmal behadurmull, i, convent road, calcutta. the notice was in respect of the assessment year .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-15-1972
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 .....
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 .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-03-1972
Reported in : AIR1973Cal128
..... to the said finding without affording opportunities to the parties to prove their respective cases. in that view of the matter. dutt, j. by his judgment dated december 13, 1968 framed en issue to the effect whether the plaintiff was the benamdar of her father in respect of the premises no. 89/a. garpar road, calcutta and made an order ..... dismissed with cost.12. before we part with the case we may dispose of an application made by the appellant under section 17-e of the west bengal premises tenancy act, 1956. mr. das gupta has frankly conceded that the application is mis-conceived and is not maintainable in this court. he has. however, informed us that his client has ..... respondent, however, it was contended that sub-section (3-a) of section 13 in so far as it was retrospective in effect by virtue of section 13 of the amendment act. was ultra vires the provisions of article 19(1)(f) of the constitution, on the ground that sub-section (3-a) sought to put an unreasonable restriction on the .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-02-1972
Reported in : AIR1972Cal496
..... case. it is no doubt true that when the learned judge considered this matter the ordinance was replaced by the west bengal premises tenancy (amendment) act, 1968. section 1 (2) of the act specifically states that the act shall be deemed to have come into force on 26th august, 1967. mr. mehata refers to the decisions of this court in benu roy v ..... in those cases. the decisions in those cases proceeded on the footing that a right to make an application under section 17-b has been conferred by the amendment act of 1968. but that does not appear to me to be really so. the right was in fact conferred on the tenant for the firsttime by the ordinance of 1967 and ..... feature in the statute. no new right to make such an application was conferred by the act of 1968 and so there was no question of any fresh application under section 17-b which was formerly section 17-c after the publication of the amendment act, 1968. i cannot therefore agree with the decisions in those two cases to the effect that to .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-02-1972
Reported in : AIR1972Cal258,77CWN747
..... rights and the entries made in the khanda-khatians. 7. mr. j. c. pal, learned advocateappearing for the petitioners does not dispute that when the west bengal estatesacquisition act came into force the disputed property vested in the state and therights and obligations as between the aforesaid co-sharers and their landlord were extinguished but under section 6 of ..... of the tenants as tenants under the then landlord would cease and the tenancy would cease. therefore, whatever interest, the parties had, before the vesting under the estates acquisition act, would be extinguished and the original rights of the parties would be gone. the interest of the petitioners by virtue of their purchase in 1953 (before the vesting) ..... sankar prasad mitra, j. 1. this rule has been obtained against an order of the subordinate judge, asansol made on the 17th january, 1968 in miscellaneous case no. 2 of 1967 arising out of misc. case no. 20 of 1966 in the court of the munsif, second court, asansol. by this order .....
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 .....
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