Court : Kolkata
Decided on : Jun-27-1978
Reported in : AIR1978Cal425
..... title appeal no. 63 of 1970 modifying those of shri t. b. deb, munsif, 2nd court, asansol, dated 30th may, 1978 in title suit no. 144 of 1968.2. the plaintiff is the appellant in this court. the plaintiff brought a suit for establishment of title, permanent and mandatory injunction. the suit arises out of a dispute in ..... one tenant is claiming easement right against another tenant. mr. mitter repels this argument of mr. mukherjee by submitting that the land reforms act came into force in 1956 and the suit was instituted in 1968. that being so, it cannot be said that the defendants, as owners, could claim acquisition of easement right by prescription against the ..... plaintiffs who are also owners, as the suit has been instituted in 1968, i.e., within 12 years from the coming into force of the land reforms act. considering the facts and circumstances of the case, i am of opinion that section 4 of the land reforms .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-21-1978
Reported in : 1978(2)ELT643(Cal)
..... petitioner was also not up held by the respondent no. 2. thereafter the petitioner made an application under section 131(1) of the customs act, 1962 before the joint secretary, ministry of finance, for revision of the said order and also for refund of the claim for rs. 23,234.09 p. but the said revisional ..... 1973 affirming the decision of the assistant collector of customs for refund and the revisional order passed under section 131 of the customs act by the joint secretary, government of india, ministry of finance, dismissing the revisional application are under challenge.2. the case of the petitioner company in short is that the petitioner had been ..... notification issued by the government of india dated august 20, 1965 'sulphur' is exempted from the whole of the customs duty leviable thereon under the indian tariff act, 1944. between november 1969 and april 1971 the petitioner imported a number of consignments of 'crystex n-insoluble sulphur' and the petitioner claimed that all the said .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-20-1978
Reported in : [1979]120ITR399(Cal)
..... of cit v. shanti k. maheshwari : [1958]33itr313(bom) , and on the decision of our court in the case of ito v. state bank of india : [1968]69itr833(cal) . it was pointed out to the tribunal that both the high courts have observed that the language of the aforesaid agreement is confused, inept and difficult to decipher ..... mr. sen does not also dispute the position, namely, that if two views are conceivable on the interpretation of the aforesaid agreement, proceedings under section 154 of the act cannot be taken. he, however, argues that although the language of the agreement may be said to be unhappy, there cannot be two meanings of the aforesaid articles ..... allowed properly and that the pakistan income assessed in india was also computed wrongly. he, therefore, after hearing the assessee, rectified the mistake under section 154 of the act and enhanced the pakistan income by rs. 3 lakhs and computed the total revised income at rs. 29,19,947. he also computed the double taxation abatement on .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-16-1978
Reported in : AIR1978Cal428,82CWN1052
..... any notice on shiba prasanna of such transfer. after shiba prasanna had come to know of the transfer, on april 10, 1968 he made an application for pre-emption under section 24 of the west bengal non-agricultural tenancy act, 1949 in the court of the subordinate judge, burdwan. the application was resisted by mrityunjay, the transferee. his contention was ..... may refer to a decision of the division bench of this court presided over by p. n. mookerjee j. in uma shankar nayak saha v. usharani laha, jlr (1968) 2 cal 587. in that case, it has been held that unless the tenancy is split up with the consent of the landlord to form separate tenancies, section 24 of ..... the west bengal non-agricultural tenancy act applies, and that mere mutual partition amongst the tenants does not make the partitioned land subject-matter of different tenancies so as to come out of the mischief of .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-16-1978
Reported in : [1979]44STC11(Cal)
..... dipak kumar sen, j. 1. m/s. ascu hickson limited have initiated the pre-sent reference under section 21(1) of the bengal finance (sales tax) act, 1941. the west bengal commercial taxes tribunal has drawn up a statement of case and has referred the following questions for the opinion of this court as ..... was unsuccessful.13. it was contended before the supreme court that the appellant had entered into an agreement with the state trading corporation of india ltd. and had been acting as the agent of the latter and, therefore, could not be assessed as a dealer. the supreme court considered and construed the agreement and noted the following terms ..... order to resolve the controversy whether delivery, despatch or consignment of cement by the appellant to the said cement marketing company ltd. were sales under the bihar sales tax act, 1944. the following terms in the agreement were noted by the supreme court:(a) cement marketing company ltd. was appointed as sole and exclusive sales manager for sale .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-15-1978
Reported in : [1979]120ITR583(Cal)
..... or rejection of the disclosure. there is also no scope for making any enquiry. the statement as to disclosure is purely a unilateral action under section 68 of the finance act, 1965. one is at liberty to disclose his income, which, in the ordinary course, was assessable, had escaped assessment in the earlier years. thus, we are ..... realised what it had done was not correct. when confronted with the inconvenient position, the assessee had taken advantage of the scheme, namely, voluntary disclosure scheme under the finance act, 1965, which it was entitled to do. according to the tribunal, there was no dispute about it.11. after the assessee became aware that it could no longer ..... or even probable when it was confronted with inconvenient position and it had taken advantage of the scheme formulated by the government contained in section 68 of the finance act, which came handy, it is certainly entitled to do so and in fact there is no dispute about it. the scheme has not come into force prior .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-13-1978
Reported in : [1979]44STC197(Cal)
..... kesoram industries and cotton mills ltd., the respondent herein, filed its return for sales tax under section 11(1) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said act), for the four quarters ending on 31st march, 1964. in computing the gross turnover, it was noticed that amounts realised from sales ..... commissioner of commercial taxes. following the judgment of the supreme court in deputy commercial tax officer, saidapet, madras v. enfield india ltd. cooperative canteen ltd. [1968] 21 s.t.c. 317 (s.c.) the assistant commissioner held that the proceeds of the canteen sales, except that of sale of cooked food should ..... business within the meaning of the statute. the member also noted that the extended definition of the expression 'business' in section 2(1a) of the said act, which was introduced by an amendment with retrospective operation, under which all transactions incidental or ancillary to any trade, commerce or manufacture or concern within the expression .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-08-1978
Reported in : [1979]116ITR868(Cal)
..... the same. pursuant thereto the assessee started the work in 1964, but before the same could be completed the contract was terminated in 1967. on the 7th november, 1968, a settlement was arrived at by and between the assessee and the hindusthan steel ltd. whereunder the assessee received the following amounts for works done up to the date ..... . consisted of delivery of plant and equipment, etc., outside india on f.o.b. basis, and the profits in respect thereof were not taxable under the i.t. act, 1961. in the assessment year 1965-66, the ito negatived such claim. the assessments in the subsequent years were made accordingly on year-wise receipt and expenditure. 3. ..... question was a single indivisible contract. the tribunal upheld the contentions of the revenue. 7. on the applications of the assessee under section 256(1) of the i.t. act, 1961, the tribunal has drawn up a statement of case and has referred the following questions as questions of law arising from its aforesaid order : '1. whether, .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-08-1978
Reported in : [1980]50CompCas202(Cal)
..... roy's case, air 1920 cal 72, the decision in kitson 6 co. ltd., in re [1946] 1 all er 435, seth mohan lal v. grain chambers ltd. : [1968]2scr252 , taldua rubber co. ltd., in re [1946] 2 all er 763 and also cited a decision in cit v. bharat nidhi ltd. , in support of the contention that ..... .e., unable to pay its debts, and in the. case of a banking company the court shall wind up the company. interpretation before the amendment of the banking regulation act by introducing the word 'notwithstanding' has practically made no difference in its effect and the decision in dwarkadas agarwalla v. dharam chand jain : air1954cal583 , in my view, regarding ..... business. therefore, mr. nag submitted that, on the face of the company's own admission in the balance-sheet read with the provisions of the banking regulation act, it must be held prima facie that the company has suspended its business since the banking business together with its assets and liabilities were transferred for consideration to the .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-05-1978
Reported in : 1979CriLJ534
..... chinsurah, hooghly. the fourth petitioner is described as the general manager and the fifth petitioner is manager of the cinema house. the inspector under the minimum wages act visited the establishment of the cinema industry of which the present petitioners are the partners and general manager and cinema manager respectively on the 4th of april, 1977 ..... . he noticed certain contraventions of the provisions of the minimum wages act, 1948 and he served notices on the petitioners on 23-4-77 who are employers, according to him, in respect of the employees of the cinema ..... form u which is maintained under the shops and establishment rules, 1964. therefore, taking form m and form u together all the requirements of the minimum wages act are satisfied. accordingly i think the present prosecution is misconceived. it has been pointed out by mr. banerjee that the notice that was issued to the petitioners .....
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