Court : Kolkata
Decided on : Sep-21-2017
..... at the time of filing of the instant writ petition and until the amendment to the proviso to clause (b) of sec. 127a of the customs act by the finance act, 2015 came into effect on 14 may, 2015, a settlement application could be filed in a case where the writ court remanded the matter to the ..... the pendency of this writ application, the aforesaid amendment came into force. the respondent authorities should not be permitted to take advantage of their wrongful and illegal act in passing the impugned order and this court should permit the petitioner to approach the settlement commission after setting aside the impugned ex parte adjudication order. in this ..... the said noticee is approaching settlement commission, kolkata, after payment of differential duty of rs.25,91,844/-, along with interest under section 127b of the customs act, 1962. they further undertook through the letter that they will produce evidence of payment of differential duty and interest on or before 05-02-13 and requested .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-14-2017
..... of the present case. in such circumstances, the firs.petitioner being a members club, it is not liable to pay the service tax under the finance act, 1994 as amended by the finance act, 2005. by virtue of an order dated april 13, 2006 passed in the present writ petition, the firs.petitioner has obtained a registration and ..... in the case of proprietary club. learned senior advocate for the petitioners draws the attention of the court to sections 66 and 67 of the finance act, 1994 as amended by the finance act, 2008. he submits that, section 66 provides for the charge of service tax. section 67 lays down the valuation of taxable services for charging ..... view as that of the jharkhand high court and has exempted a members club from purview of service tax after taking into consideration the relevant provisions of the finance act. learned advocate appearing for the department submits that, the sports club of gujarat limited (supra) is pending consideration before the hon ble supreme court. i have .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-06-2017
..... remedy, the writ court need not interfere therein, unless it is established that, there is a breach of fundamental right of the petitioner or that authorities have acted wholly without jurisdiction. in the present case, the writ petitioner approached the writ court immediately upon receipt of the order dated september 22, 2006. the order of ..... his order of assessment. therefore, the authorities are guilty of non-application of mind in putting in such ground in the reasons for invoking section 148 of the act of 1961. learned senior advocate for the petitioner refers to air1961sc372(calcutta discount co.ltd.versus income-tax officer, companies district i, calcutta & anr.).320 itr561(sc ..... order sheet wp no.1952 of 2006 in the high court at calcutta constitutional writ jurisdiction original side the peerless general finance & investment versus commissioner of income tax-i, kolkata & ors.before: the hon'ble justice debangsu basak date : 6th september, 2017. appearance: mr.abhijit chatterjee, sr .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-05-2017
..... company adone hotels and hospitality limited. the said project is entirely mortgaged in favour of reliance capital limited now known as reliance commercial finance limited and reliance home finance limited. this project is a subject matter of the c.s.no.113 of 2017 filed by one sesa international limited a group ..... anand prasad agarwalla v. tarkerhwar prasad, (2001) 5 scc568. however, injunction. there is a distinction between the attachment and according to dictionary meaning, attachment means act of attaching , state of being attached . in law, it is seizure of property or person by legal authority, especially seizure of defendant s property to prevent ..... 2009) 5 scc665 air2009sc2330. according to wade & forsyth: administrative law (2009).injunction is the standard remedy of private law for forbidding the commission of some unlawful act, e.g.a tort or breach of contract. its sanction is imprisonment or fine for contempt of court, or attachment of property. historically, it is an equitable .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-01-2017
..... suggested, then, the entire chapter can pass the test of constitutionality. he has referred to the budget speech of the hon ble finance minister while introducing chapter xii-h to the act of 1961. he has submitted that, fringe benefits tax was introduced by such chapter. the chapter was, thereafter, deleted subsequently in the ..... not exist in the provisions of section 115wb of the act of 1961. he has relied upon 2004 volume 11 supreme court cases page 417 (nandkishore ganesh joshi v. commissioner, municipal corporation of kalyan & dombivali & ..... and has submitted that, the items provided thereunder would not attract fringe benefits tax unless it satisfies the legal fiction created in section 115wa of the act of 1961. the existence of an employer employee relationship is a condition precedent for the purpose of charging foreign fringe benefits tax. such legal fiction may .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-17-2017
..... companies / depots of domestic oil public sector undertakings as per drawback rate notified by dgft from time to time. reimbursement of additional duty of excise levied on fuel under the finance acts would also be admissible. (iv) cenvat credit on service tax paid. .7. the policy and procedure for ftp, 2009-2014 defines a dta at paragraph 9.21 to mean area ..... entitled to reimbursement of cst for purchases made from sezs. in addition to such contention, learned advocate for the respondents has relied upon section 53 of the special economic zones act, 2005 and rule 46(13) of the special economic zones rules, 2006.5. i have considered the rival contentions of the parties and the materials made available on record.6 .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-13-2017
..... to 31st march, 2007 and 1st july, 2003 to 31st march, 2007. the longer period of limitation as provided under the proviso to section 73(1) of the finance act, 1994 was invoked for recovery of the aforesaid amounts of service tax and education cess. by letter dated 14th january, 2008 the assessee showed cause. the matter proceeded for ..... a no.2996 of 2016 c.e.x.a.no.23 of 2016 in the high court at calcutta special jurisdiction (central excise) original side m/s.magma sharchi finance ltd., kolkata (magma fincorp ltd.) versus commissioner of service tax, kolkata before: the hon ble justice aniruddha bose the hon'ble justice arindam sinha mr.mr.ms. ..... against hypothecation cannot be termed as financial leasing as defined under section 65(12) of the said act so no service tax is payable on such activities. he further relied on the opinion expressed in the said order regarding hire purchase finance not being taxable under the category of banking and other financial service . he went on to submit .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-13-2017
..... outside india such income would not be taxable in india. 5. as regards the legal position in a similar situation, clarification has been given by the ministry of finance on 11th april 2017 under circular no.13/2017. this circular specifies: subject: clarification regarding liability to income-tax in india for a non-resident seafarer receiving remuneration ..... section 5(2)(b) would be such income which is earned in india for the services rendered in india and not otherwise. d) under section 15 of act even on accrual basis salary income is taxable i.e., it becomes taxable irrespective of the fact whether it is actually received or not only when services rendered ..... to his disclosed income in scrutiny assessment. admitted position is that during that year, the assessee had the status of non-resident under section 6 of the income tax act, 1961. the assessee had received the said sum from his two employers in a non-resident (external) bank account, commonly referred to nre account. 2. the appeal .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-23-2017
..... may, after giving them such notice as the municipal commissioner may think necessary, require the inmates of the building to vacate it. (3) the provisions of this act and of any rules or regulations made thereunder relating to buildings shall apply to any work done in pursuance, or in consequence, of a notice issued under subsection ( ..... be taken. before this court proceeds to decide the issues involved in the instant writ petition, it would be profitable to quote section 411 of the kolkata municipal corporation act, 1980 which runs thus 411. power to order removal of dangerous buildings. (1) if any wall or building, or anything affixed thereto, be deemed by the ..... of life. the corporation found the property in question to be in dangerous and ruinous condition and issued a notice under section 411 of the kolkata municipal corporation act, 1980. it is not in dispute that the entire property is/was occupied by the tenants. the petitioner, after such notice, approached the tenants and have .....
Tag this Judgment!Court : Kolkata
Decided on : May-18-2017
..... mark. some of the age-old distinctions between infringement and passing-off, particularly on the aspect of similarity, may have been blurred or obliterated by the 1999 act and even the celebrated judgment reported at air1965sc980(durga dutt sharma v. navaratna pharmaceuticals laboratories) may have been rendered a relic.56. asbestos sheets of the ..... be said to have been made out. as noticed earlier, for a case of infringement to be taken up for consideration under section 29(2) of the act, the essential eligibility criteria are the resemblance of the marks and the resemblance of the goods or services associated therewith. if either fails, no further consideration arises ..... mind of the public that the products sold is as of the plaintiff. the common law of passing off has been retained in section 27 of the trade marks act, 1999. under such circumstances, there shall be an order of injunction restraining the respondents, their men, servants, agents, assigns, dealers, distributors and/or anyone .....
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