Court : Kolkata
Decided on : Jan-22-1975
Reported in : [1975]36STC575(Cal)
..... thereupon.3. the petitioner-company being aggrieved by the said assessment order dated 8th june, 1966, preferred an appeal under section 20(1) of the bengal finance (sales tax) act, 1941. the assistant commissioner, commercial taxes, calcutta (south) circle, dismissed the said appeal. the assistant commissioner upheld the views of the commercial tax officer ..... in this writ petition has, inter alia, prayed that the above assessment order dated 8th june, 1966, and also the appellate order dated 19th march, 1968, be quashed, and the respondents be commanded to forbear from demanding and realizing sales tax on the basis of the said impugned assessment order. according to ..... accordingly make this rule absolute. let a writ of certiorari be issued quashing the impugned assessment order dated 8th june, 1968 (annexure d to the petition), and the appellate order dated 19th march, 1968 (annexure e to the petition). let a writ of mandamus be issued commanding the respondents to forbear from making any .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-13-1975
Reported in : 1975CriLJ959
..... the iacts of the case may be given.4. bimala devi was the owner of m. s. dag no. 1526. she sold it to the petitioner on 21-5-1968 and put him in possession. the petitioner raised the level of the land and is residing there with his family making a pucca structure on it. ashutosh sashmal and others ..... magistrate makes the conditional order under section 133 (1) absolute or drops the proceeding. if the person served with the rder under section 135 fails either to perform the act or to appear to show cause or to apply for apoointment of a 5ury, the magistrate makes his order absolute and may proceed to try him under rstction 188 of ..... hume-pipe towards removal of the obstruction within fifteen days ftom this date and report compliance, failing which it will be .performed and he will be penalised provided under the act in force.2. the petitioner moved the sessions- judge against that order. the sessions judge has rejected that application in the view that the revisional application ijioes not lie .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-09-1975
Reported in : AIR1976Cal73
..... the premises, therefore. i am of the opinion that the tenant is liable to deposit to the court under section 17 (2) of the act the rent for the months of sepember. 1967, to june. 1968. i direct, therefore, that the applicant would deposit an amount equivalent to the amount of rent for the months of september. 1967 to june ..... to the correct landlord. the deposits, therefore, to the credit of mr, ghose for the months of september, 1967 to june, 1968. were therefore, not valid deposits in accordance with the west bengal premises tenancy act, 1956.15. counsel for the landlord also urged that the tenant had made incorrect or false statement in the application for making the ..... from date of the said order the arrears of rent for the period from april 1965 to november 1968 with the exception of rent for the month of july, 1968, together with interest thereon as provided in section 17 (2) of the act. the tenant was given liberty to withdraw the amount deposited by him with the rent controller for .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-08-1975
Reported in : [1979]119ITR192(Cal)
..... free estate may be limited to the option price (see pp. 104-11) but duty may also be chargeable (e.g., under the finance act, 1894, section 2(1)(d)) on the difference between the option price and the open market value, so that it will still be ..... it should be noted that sub-sections (1) and (4) of section 7 of the e.d. act, 1953, correspond to section 2(1)(d) of the u.k. finance act, 1894.8. learned counsel for the revenue further contended that for determining the value of the goodwill option ..... before it. reliance was also placed on a decision of bench 'b' of the tribunal in e.d.a. no. 3(cal) of 1968-69 (assistant controller of estate duty, b-ward, calcutta v. sri purushottamdas bangur, calcutta) as also on a decision of the high ..... association of australia ltd. v. federal commissioner of taxation 94 clr 1. the tribunal held that section 5 of the e.d. act, 1953, applied and the valuation would have to be in accordance with the provisions of the partnership deed. following the said decision the .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-03-1975
Reported in : AIR1975Cal257
..... record of rights which has already been revised in a proceeding under section 44(2-a) by a competent revenue officer. in civil rule no. 7462(w) of 1968 (cal), rani bala halder v. assistant settlement officer, purulia it has been held by chittatosh mukherjee, j. as follows:--'as there has been already a prior ..... been submitted that the revenue officer has no jurisdiction to start a proceeding under section 151, civil procedure code to revise the order passed under section 44(2a) of the act.5. mr. govinda chandra paul, learned advocate for the petitioner has contended that the initiation of the said proceeding under section 151 of the code of civil ..... proceeding is not barred by limitation. it has also been submitted that the respondent no. 3 being vested with the powers under section 57a of the said act is competent to invoke the jurisdiction under section 151, civil procedure code in initiating the impugned proceeding which is quite legal and within jurisdiction.4. an affidavit-in-reply .....
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