Court : Kolkata
Decided on : Feb-13-1975
Reported in : AIR1975Cal413
..... held that the conclusion to be drawn from the evidence was that the wife's refusal was due, not to obstinacy or caprice, but to an invincible repugnance to the act of consummation, resulting in a paralysis of the will which was consistent only with incapacity, and that the husband was, therefore, entitled to a decree of nullity. in g ..... impotency. in the aforesaid view of the matter, the learned judge dismissed the application praying for a decree of nullity of the marriage under section 12(1)(a) of the act. hence, this appeal.9. the principal case of the appellant was that the respondent was impotent inasmuch as her uterus was removed by an operation before the marriage. it ..... of the husband against his wife and it arises out of a proceeding under section 12(1)(a) of the hindu marriage act.2. the appellant, who is the husband, made an application under section 12(1)(a) of the act. the marriage between the parties was solemnised on may 7, 1965, according to the hindu rites. it was alleged that .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-12-1975
Reported in : 79CWN861,[1976]104ITR101(Cal)
..... the transfer to a new business of building, machinery or plant previously used in any other business' as laid down in subsection 2(i) of section 15c of the act.8. we may briefly summarise here the principles laid down by the above decisions as follows : the terms 'industrial undertaking' and 'formed by the splitting up, or ..... our country needed the development of commerce and the expansion of industry after we became free from the foreign rule. in this background section 15c(1) of the act was introduced to. encourage the establishment of new industrial undertakings by giving some tax reliefs to the assessee. this relief is available to each and every new industrial under ..... its machinery were used at cossipore factory.4. for the relevant assessment years the relief claimed by the assessee under section 15c(1) of the indian income-tax act, 1922, in respect of the factory at cossipore was disallowed by the income-tax officer on the grounds stated in the assessment orders but those grounds were .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-12-1975
Reported in : 1976CriLJ76
..... prescribed particulars of employees in the bonus register in form x appended to the scheme in respect of the bhaladi sand line for the quarter ending on the 30th september, 1968; that the date of appointment, father/husband's name and the home addresses of the employees were not posted in the said register; that the above offences were noticed ..... and appearing by a pleader nor was it considering the question whether in such a case a pleader could be called upon to take the plea and the court could act on such plea under section 243 of the code of criminal procedure. the facts are distinguishable as in the case of kousalva das the accused appeared personally under sections ..... instant case the company is the accused no. 1. therefore insistence on the personal presence of the accused does not appear to be warranted even by the provision of the act. a reference in this context may be made to the case of helen rubber industries v. state of kerala reported in 1973 cri lj 262 (ker) wherein mr. .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-11-1975
Reported in : AIR1975Cal227,79CWN349
..... against the state of west bengal, the defendant filed a petition under section 34 of the arbitration act with a prayer to stay all further proceedings in the suit. the petition was opposed by the plaintiff on 18th september, 1968. the plaintiff filed a petition stating that to cut short the entire matter and to minimise the ..... case the plaintiff was agreeable to an arbitration under the supervision of the court in accordance with the provisions of the arbitration act provided a retired judge in the rank of ..... (hereinafter referred to as the act) praying for stay of all further proceedings of the suit in view of the arbitration clause 25. the respondent filed a petition of objection to the said application under section 34. before the said application was disposed of, on september 13, 1968, the respondent made an application praying for referring .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-05-1975
Reported in : AIR1975Cal415
..... interestedand cannot withhold payment on extraneous grounds. mr. sen gupta, learned advocate for the respondents, has drawn my attention to section 16 of the land acquisition act which inter alia provides that even after an award is made the collector may take possession of the land which shall thereupon vest absolutely in the government free from ..... forward by the first land acquisition collector in his affidavit in opposition filed in this case do not come within the four corners of the said provisions of the act, rules and executive instructions. the first land acquisition collector is under a statutory duty to make payment of the sum awarded in accordance with law to the persons ..... orderchittatosh mookerjee, j.1. on april 25, 1968 the west bengal state government issued a notification under section 49 of the calcutta improvement act, 1911 for acquisition of premises no. 81/1/1a, canal circular road for a street scheme known as scheme no. xiii-m.2. the- petitioner has claimed .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1975
Reported in : [1976]105ITR684(Cal)
..... in no uncertain terms the supreme court has laid down that the legalrepresentative of a deceased assessee is an assessee within the meaning of that term used in the act. the liability of the legal representative of the deceased assessee is a statutory liability and it does not flow from the service of any notice, ordinary or ..... the appeal filed by the legal representatives of the assessee by holding that the commissioner had no jurisdiction to issue the said notice under section 33b of the act on the legal representatives of the assessee, for they were not the assessee within the meaning of that expression used in that section in view of its understanding ..... the circumstances of the case, the tribunal was right in holding that the commissioner of income-tax couldnot initiate proceedings under section 33b of the indian income-tax act, 1922, against the legal representatives of the deceased assessee and that as such the order of the commissioner of income-tax under the said section 33b was .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1975
Reported in : AIR1975Cal135
..... however, issued with both the valuation asserted by the respective parties. 6. this petitoner filed an objection under section 47 of the code of civil procedure on 4-3-1968 and asserted that without assessment of proper valuation of the property in question, the same should not be sold. he further asserted therein that the value of the property ..... connection is as follows: 'lastly it was contended that the amendment of section 47 of the code of civil procedure altered the whole situation inasmuch as by the amending act of 1956 auction-purchasers are to be treated as parties to the suit. we are not here concerned with the question as to whether restitution can be asked for ..... the following grounds: (1) that the executing court ought to have taken action in accordance with the provisions as laid down in section 35 of the bengal money lenders act; the sale proclamation with two valuations as given by the decree-holders and the judgment-debtor was bad in law -- as such the sale was liable to be .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-29-1975
Reported in : AIR1975Cal130
..... of india act 1939 since the provisions of the former act, are inconsistent with that of the later act. it has further been held that the words 'for the ..... the provisions of arbitration act do not apply to arbitrations under section 19 of the defence ..... of the opinion that the provisions of the arbitration act have got no application in the matter of compensation to be awarded under the defence of india act. 20. the said finding gets support from the bench decision in the case of union of india v. ram das oil mills, reported in air 1968 pat 352 wherein it has been held that .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-29-1975
Reported in : 1976CriLJ556
..... t. e. p.s. jorebunalow for auite some time. your such activity thus attracts clause (ii) of section 3 (1) of the maintenance of internal security act, 1971 (act 26 of 1971). witnesses are, however, afraid of deposing acainst you and your associates fearing that they would be killed by you and your associates if they deposed ..... the order of detention when the ground is shown to be non-existent. motilal jain v. state of bihar. : 1969crilj33 : rameswarlal patwari v. state of bihar. : [1968]2scr505 and boraiahan gorey v. state of west bensal. : [1973]1scr751 . there must be sufficient and specific averments in the petition so that if the same are not denied ..... based on his cast conduct in the light of surrounding circumstances is the real around of detention. it is needless to stress the obvious that madanlal agarwalla's acts are gravely preiudicial to the maintenance of supplies essential to the community.' the observation in gora's case : [1973]1scr751 relied upon by mr. chatteriee was .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-27-1975
Reported in : [1976]102ITR748(Cal)
..... . shah mohandas sadhuram, : [1965]57itr415(sc) , jeewanram gangaram v. commissioner of income-tax : [1967]64itr483(cal) and krishna and brothers v. commissioner of income-tax : [1968]69itr135(ker) . learned counsel has stated that the case of commissioner of income-tax v. dwarkadas khetan & co., : [1961]41itr528(sc) , relied upon by the tribunal, are ..... vijaivargiya of akra phatak, p.o., bartala, district 24-parganas (as also of akra station, p.o. batanagar, dist. 24-parganas) registered under the indian partnership act, 1932, with the registrar of firms, in july, 1957, the registration number being 32347 (memo. no. 34707) and (7) shri nanda kishore vijaivargiya, a minor ..... case of commissioner of income-tax v. shah mohandas sadhuram, : [1965]57itr415(sc) the supreme court while dealing with section 26a of the indian income-tax act, 1922, observed that the partnership deed must be construed reasonably.11. in the case of jeewanram gangaram v. commissioner of income-tax : [1967]64itr483(cal .....
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