Court : Kolkata
Decided on : Jun-14-1976
Reported in : [1978]41STC75(Cal)
..... the said order. apart from the aforesaid, there are no other limitations, engrafted in the express provision of sub-section (4) of section 20 of the bengal finance (sales tax) act, 1941. my attention was drawn to several decisions either under rule 1 of order 47 of the code of civil procedure or other provisions of the sales tax laws ..... commercial tax officer. the first challenge to the order is on the ground that the commercial tax officer had no power under section 20(4) of the bengal finance (sales tax) act, 1941, to pass the impugned order. it was contended that there was no error apparent on the face of the record nor was there any scope of discovery ..... done. for the aforesaid reasons, i set aside the order dated 24th june, 1974, passed under section 9 of the central sales tax act read with section 20(4) of the bengal finance (sales tax) act, 1941 and direct the officer concerned to pass a fresh review order in accordance with law after giving the parties reasonable opportunity and in .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-08-1976
Reported in : 81CWN253,[1977]109ITR820(Cal)
..... officer : [1965]57itr349(sc) referred to hereinbefore. the supreme court observed (page 358) :'prima facie, the jurisdiction conferred under section 33a(2)of the act is a judicial one. the order that is brought before the commissioner affects the right of the assessee. it is implicit in revisional jurisdiction that the revising authority ..... commissioner and the commissioner of income-tax, the appellant moved this court with a writ petition raising the same dispute, namely, the income-tax officer acted illegally and without jurisdiction in computing manmatha nath sen's total personal income by adding his l/3rd share inthe business income under section 16(l)(a ..... of taxation. manmatha nath sen died and the present appellant as his heir and legal representative preferred a review, application under section 33a(2) of the act before the commissioner of income-tax, the commissioner of income-tax affirmed the view taken by the appellate assistant commissioner and dismissed the review petition by .....
Tag this Judgment!Court : Kolkata
Decided on : May-28-1976
Reported in : [1976]38STC480(Cal)
..... in exercise of his jurisdiction of revision and, secondly, on the construction of the order he passed on the revisional application before him. section 20 of the bengal finance (sales tax) act, 1941, deals with appeal, revision and review. sub-section (1) of section 20 states that a dealer may, in the prescribed manner, appeal to the prescribed ..... for rs. 29,392.98 and the remaining amount was disallowed and added back to balance (a).4. the petitioner being aggrieved by the said order dated 31st august, 1968, and the additions made thereunder preferred an appeal before the assistant commissioner of commercial taxes (south) circle, calcutta, challenging, inter alia, the validity and legality of the ..... a sum of rs. 29,392.98 and rejected the balance amount of rs. 49,82,246.90. the commercial tax officer in his order dated 31st august, 1968, observed, inter alia, as follows:the dealer appeared to have claimed rs. 50,11,639.88 on the ground that the sales were effected in the course of import .....
Tag this Judgment!Court : Kolkata
Decided on : May-20-1976
Reported in : [1976]38STC73(Cal)
..... market with distinctive brand names of 'elephant, moon and arati'. originally, he had himself registered as a dealer under section 7 of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the act of 1941). on his business turnover for the period november, 1955, to 30th june, 1958, the appellant was assessed to sales tax under ..... powder or granule, the thing remaining the same, viz., the camphor. it would, however, be difficult to accept such a construction of section 2(b) of the act of 1954. such construction would entail giving a restrictive meaning to the term 'process' to mean process for manufacturing ; such a restricted meaning does not flow from ..... the additional commissioner affirmed the view taken by the assistant commissioner in holding the appellant to be a dealer within the meaning of section 2(b) of the act of 1954 and, as such, by his order dated 26th june, 1962, dismissed the appeal and confirmed the order of the assistant commissioner.4. feeling aggrieved by .....
Tag this Judgment!Court : Kolkata
Decided on : May-04-1976
Reported in : [1977]110ITR98(Cal)
..... on the whole of their total income. in my opinion, in view of the scheme of the income-tax acts and the provisions of the finance acts it must be held that section 2(17) of the income-tax act, 1961, does not deal with any assessment as such but it merely deals with a status, that is to ..... assessment'. therefore, the words 'was assessable......as a company' used in section 2(17)(ii) of the act when readwithin its context and in the light of the relevant provisions of the income-tax act, 1964, and the finance acts must mean a company which was capable of being assessed as a company, that is to say, in the ..... individuals, hindu undivided families, registered firms, companies, association of persons, local authorities, etc. income-tax acts read with the finance acts have also placed the companies on a different footing from the other assessees. the minimum taxable limits prescribed by the finance acts for the assessees does not apply to the companies, which are liable to pay income-tax and super .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-30-1976
Reported in : [1976]38STC463(Cal)
..... has been stated as follows :..i further say that a revision petition can be made before the west bengal commercial taxes tribunal under section 20 of the bengal finance (sales tax) act, 1941, and for obtaining stay pending disposal of the revision application further court-fee and onerous procedure has been prescribed. the right thereby given is, therefore, in ..... whereby the supreme court had revised the earlier opinion as laid down in the case of sovachand mulchand v. collector of central excise and land customs a.i.r. 1968 cal. 174.15. to my mind, quite apart from the above principles as laid down by the supreme court, the preliminary point cannot succeed, because there are ..... turnover of such oil.25. similar consideration came up for decision before several courts of india.26. in the case of b. dar laboratories v. state of gujarat [1968] 22 s.t.c. 160, a bench of the gujarat high court considered a case where the assessee was a manufacturing chemist who sold the preparation described as ' .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-29-1976
Reported in : [1977]107ITR909(Cal)
..... less than seven years. explanation.--for the purpose of this sub-rule,-- (i) 'approved source' means the government or the industrial finance corporation of india or the industrial credit and investment corporation of india ltd. or any banking institution or any person in a country outside ..... so, in my opinion, it is violative of the authority given under section 80j and is not carrying out 'the purposes of the act'. i, therefore, hold that rule 19a(3) in so far as it directs exclusion of borrowed capital except from the approved sources is ..... in respect of tax shall be deemed to have become due-- (a) in the case of advance tax due under any provision of the act, on the date on which the payment first became due; and (b) in the case of any other tax, on the first ..... of the computation period should be takenas the basis has been held by me to be beyond the scope of section 80j of the act and as such not within the competence of the rule-making authority. i have so held in civil rule no. 2887(w) .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-27-1976
Reported in : [1976]37STC614(Cal)
..... carrying costs.4. thereafter, a notice in form vi was issued by the commercial tax officer concerned under the provisions of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said act), for final examination of the books of account of the said firm. it is also an undisputed fact that on or about 5th january ..... 6 of the schedule under section 6 of the said act and, as such, would not include paddy straw, since the same would not come under the definition or description of 'vegetables', which, as observed by the supreme court ..... argued, paddy straw being vegetable, the assessment as made was improper, in view of the exemption under section 6 read with item 6 of schedule i of the said act. the type of vegetables, which are contemplated for exemption, are specific and distinctive, being vegetables, green or dried, commonly known as subji, tarkari and sak in item .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-21-1976
Reported in : [1977]110ITR715(Cal)
..... whose business consists wholly or mainly in the dealing in or holding of investments.'.8. the section was, however, subsequently amended twice, respectively, by the finance act, 1966, and the finance act, 1968.9. it is to be determined in the instant case whether the assessee is a company whose business consists primarily in the dealing in or holding of ..... whether the loans made by the assessee to these members of the non-marine syndicate was capital employed in the trade or business within the meaning of the finance act, 1939, and whether the said amounts should be included in computation of the 'pledged amount of the capital' for the purpose of assessment of excess profits ..... tax leaflet, no 42......these deposits on loan tohenderson and broadbridge were performing an active operation as compared with the passive operation of such balances. i read the finance (no. 2) act, 1939, sched. vii, pt. ii, para. 1 : ' (1) subject to the provisions of this part of this schedule, the amount of the .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-26-1976
Reported in : (1976)5CTR(Cal)268
..... was in respect of transactions of sale outside the state of west bengal and it was therefore taxable under the provisions of the central sales tax act, 1956 and not under the bengal finance (sales tax) act, 1941. it was thirdly contended that in any event it being the sale proceeds of transactions with the government, the said sale proceeds was liable to ..... the order in appeal therefrom passed by the assistant commissioner of commercial taxes, north circle, calcutta, the order relates to the period ending 8th chait sudi, 2025 corresponding to april 1968 for the four quarters. the dealer received the sum of rs. 2,02,299.54 as railway escalation claim. the contention of the dealer was that the amount represented claim .....
Tag this Judgment!