Court : Kolkata
Decided on : May-16-1975
Reported in : AIR1976Cal8
..... after a contested hearing dismissed the appeal and confirmed the decree of the first appellate court in 1969, that is, after and not before the commencement of the 1968 act, the decree of the trial court was held by the supreme court to have merged in the decree of the high court and it was the decree of the ..... was a decree for recovery of possession which was passed in a suit under the west bengal premises rent control act. such a decree was passed long before the coming into operation of the west bengal premises tenancy (amendment) act, 1968. but the possession of the premises had not been recovered from the tenant by the execution of the decree. ..... available to a tenant if the decree for possession could be said to have been passed against him before the commencement of the west bengal premises tenancy (amendment) act of 1968 which came into force with retrospective effect from the 26th august. 1967. the supreme court further observed that section 17-d conferred power on the court to set .....
Tag this Judgment!Court : Kolkata
Decided on : May-15-1975
Reported in : AIR1976Cal44
..... who are licensed building surveyors, in their representative capacity against the corporation of calcutta under article 226 of the constitution. the petitioners challenge the letter dated 31st may. 1968, issued by the city architect, corporation of calcutta. by the said letter the licensed building surveyors were informed, inter alia, as follows: 'the following system for ..... commissioner may from time to time, in accordance with such rules as may be made by the corporation, grant to any person he thinks fit a license to act as a licensed building surveyor for the purposes of this chapter. (2) the corporation may prescribe the qualifications to be required of persons to whom licenses may be ..... corporation, by rules alter, add to or cancel any part of, or any rule contained in, any schedule except schedule i. (2) all references in this act to any schedule which may be amended under this section shall be construed as references to such schedule as for the time being so amended.' rule 51 of .....
Tag this Judgment!Court : Kolkata
Decided on : May-14-1975
Reported in : [1975]36STC98(Cal)
..... firm' has been deleted by the legislature from the definition of 'dealer'. therefore, it follows that a firm as such is not a dealer under the bengal finance (sales tax) act, 1941.12. accordingly, the dissolution of partnership has got nothing to do with regard to assessment of the two brothers as dealers even though their partnership had ..... view, the principle as laid down by the supreme court in additional tahsildar, raipur v. gendalal [1968] 21 s.t.c. 263 (s.c.) has got no application with regard to assessment of a firm under the bengal finance (sales tax) act, 1941, because apart from persons constituting the firm, the partnership-firm has got no legal entity under ..... definition of 'dealer' under section 2(c) of the bengal finance (sales tax) act, 1941, and (b) whether a dissolved firm can be assessed to sales tax under the bengal finance (sales tax) act, 1941, in view of the decision of the supreme court in additional tahsildar v. gendalal [1968] 21 s.t.c. 263 (s.c.).2. the petitioner .....
Tag this Judgment!Court : Kolkata
Decided on : May-10-1975
Reported in : 80CWN129,[1977]108ITR457(Cal)
..... admitted by the assessee which goes to the root of the matter. further, in the case of khan bahadur ahmed alladin and sons v. commissioner of income-tax : [1968]68itr573(sc) the supreme court says thus:'in other words, in reaching the conclusion that the transaction is an adventure in the nature of trade, the appellate tribunal has ..... between the liquidator and the shareholders. irrespective of the decision of the shareholders the liquidator has to carry out his duties and obligations as laid down in the companies act. no consideration passes from the liquidator to the shareholder as in the case of a sale. nor can it be said that the liquidator in distributing the surplus ..... facts and then apply the legal principle involved in the statutory expression ' adventure in the nature of trade' used by section 2(4) of the indian income-tax act, 1922. a question of this description is a mixed question of law and fact and the decision of the appellate tribunal thereon is open to challenge under section .....
Tag this Judgment!Court : Kolkata
Decided on : May-08-1975
Reported in : AIR1975Cal290
..... therefore has no substance. 5. mr. dutta appearing for the petitioners submitted that the petitioners had since acquired binds adjoining the disputed lands by kobalas dated august 31, 1968 which have a longer boundary with the disputed land than the lands of the opposite parties nos. 1 and 2. he submits that the purchases made by the petitioners ..... as to vicinage must fall, even if something could be said in its favour with respect to agricultural holdings on ground of consolidation.' the west bengal land reforms act, 1955 (act x of 1956) was enacted with the following objects in view as will appear from its statement of objects and reasons set out as follows: 'abolition of the ..... (west bengal act x of 1956). 2. the facts in short are as follows. opposite parties nos, i and 2 purchased 11 dec, of land of dag no. 1887 of mouza bara sangra, khatian no. 326 p. s. sainthia, district birbhum, by a registered kobala dated 15th june, 1968. the petitioners before are filed an application for pre- .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-30-1975
Reported in : AIR1975Cal325,(1975)1CompLJ452(Cal),79CWN593
..... it was acquired for a public purpose like hospital, under the land acquisition act, 1894. in the deputy commr. and collector, kamrup v. durganath sarma, : [1968]1scr561 , the validity of assam acquisition of land for flood control and prevention of erosion act 6 of 1955 was challenged as violative of article 14 of the constitution. ..... a decision of the supreme court in state of maharashtra v. madhavrao damodar, : [1968]3scr712 . in that case, it was argued before the supreme court that the act 13 of 1962 which amended the maharashtra state agricultural lands (ceiling on holdings) act. 1961 would not get protection of article 31-b inasmuch as the said amending ..... the assam act provided for speedy acquisition of lands for the public purpose of carrying out .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-25-1975
Reported in : AIR1975Cal471
..... by me in details, but i merelv note the said cases. 20. air 1935 bom 333. : [1954]25itr449(sc) . : (1955)illj688sc . : [1964]7scr89 . : (1966)iillj164sc . : (1968)iillj700sc . : (1970)iillj143sc deal with the cases where there were no express powers of the master to suspend the servant. they cannot therefore be applicable to the present case, for ..... . the west bengal rationing order, 1964 was made by the governor of west bengal in exercise of the powers conferred by section 3 of the essential commodities act, 1955 (act x of 1955). the west bengal rationing order, 1964 was amended in 1969 by an order dated april 11 1969 published in the calcutta gazette on the ..... of the statute. the construction that wouldbest achieve the purpose and object of the statute should be adopted.' in the instant case, the state government must necessarily act primarily through its officers and thus the power of delegation conferred by sub-paragraph (1) of paragraph 22 of the said order cannot be said to ,be tainted .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-25-1975
Reported in : 1975CriLJ1790
..... khagen sarkar v. state of west bengal air 1971 sc 2051 : 1971 cri lj 1456; motilal v. state of bihar : 1969crilj33 : rameshwar lal v. state of bihar : [1968]2scr505 and dwarka prasad v. state of bihar : 1975crilj221 : borjahan gorey v. state of west bengal : [1973]1scr751 and biram chand v. state of uttar pradesh : 1974crilj817 ..... order of detention without ulterior motive or purpose. it was further stated that in exercise of his powers and in discharge of his responsibilities under the said act, he acted in good faith. for the aforesaid reasons, we reject this contention of mr. ghose.17. the third submission of mr. ghose was that the grounds ..... ground of augmentation and another on the ground of conservation. in our opinion these two expressions are not so mutually exclusive as sought to be contended. some act which is prejudicial to augmentation of foreign exchange may also be prejudicial to conservation of foreign exchange. the meaning of the expression 'conservation' is preservation. the .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-16-1975
Reported in : (1975)IILLJ286Cal
..... for the petitioners submitted that the petitioners have a legal right to have their applications forwarded and the said right is derived from the government of west bengal, finance department, audit branch memo, dated march 31, 1965 (annexure 'd'), which lays down the principles to be observed in considering the questions of forwarding applications ..... however, to extension of service granted from april 15, 1963. by the said order the said respondent, who should have on her case retired on april 10, 1968 was deemed to have retired on july 15, 1963. on a challenge being thrown, the orissa high court held that the order declaring the said respondent to be ..... been given. the petitioners have further alleged that the respondents, more particularly respondents nos. 1 to 3 being public bodies and/or authorities have duties to act legally and as such they were under the obligation to give their reasons in not recommending their cases and furthermore they should not have adopted the discriminatory .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-09-1975
Reported in : AIR1975Cal332,80CWN486
..... final settlement of the dispute as given in part i above. 5. the parties will bear their own costs of reference.'that award was signed by him on 24th august. 1968.5. the present application has been made in respect of both the awards and the union of india has prayed for setting aside thereof.6. counsel for union of india ..... orderramendra mohan datta, j.1. union of india has made this application for setting aside the first award dated 4th august, 1966 and the final award dated 24th august, 1968 made after the said first award was remitted by the court to the arbitrator. the arbirator was one o. p. mittal, engineer-member, delhi development authority, new delhi and formerly .....
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