Court : Kolkata
Reported in : (2000)159CTR(Cal)417
..... provision of that section was substituted by section 80-o in the year 1968 and that section 80-o is further amended by finance act, 1971, with effect from 1-4-1972, and also amended by finance act, 1974, but made effective from 1-4-1972. by amendment in 1974 the deduction was reduced from all of such income to ..... of section 80ab made it clear that whatever the deductions are allowed in respect of any type of income specified in the various provisions under head 'c' chapter vi-a that will be subject to the provision of section 80ab. provision of section 80ab starts with non obstante clause notwithstanding anything contained in that section for ..... the decision in cloth traders (p) ltd. v. addl. cit : [1979]118itr243(sc) case is inconsistent with that in cambay electric supply industrial co. ltd. v. cit : [1978]113itr84(sc) . both cannot stand together. if one is correct, the other must logically be wrong and vice versa. it is, therefore, necessary to resolve the conflict between these two .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)1CALLT78(HC),1991LC609(Calcutta),1989(44)ELT409(Cal)
..... additional duty was exempted. there are other notifications which exempted said goods from the whole of auxilary duty leviable under sub-section (1) of section 43 of the finance act. it is strongly alleged by the petitioner that the custom authorities even after filing of relevant documents including bill of entry are not releasing the goods without any ..... not provided in the notification. in support of his contention he has relied upon a case of modi rubber limited, modi nagar v. union of india and ors., reported in 1978 excise law times, page j. 127. he has also relied uport a case reported in : [1988]2scr1 (the state of haryana v. dalmia dadri cement limited). mr ..... the use in leather industry. it is further placed on record that stamping foils are cleared under chapter 32 of the first schedule of the customs tariff act, 1975 and the rate of duty was specified against the said subheading in the customs tariff act in 150% + rs. 15/- per kg. by exemption notification, dated july 9, 1985 the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1947Cal49
..... in, and applications to, this court under sections 10, 37, 38, 46 and 69 of the act and to proceedings for infringement of trade marks which do not come before the court by way of appeal from the registrar.8. chapter xxxi, original side rules, deals with appeals to a division bench from the judgments of first instance ..... on the original side of this court; since rule 75, makes the rules in. that chapter applicable to appeals in trade mark proceedings, it would seem that rules 73, 74(b) and 75 contemplate that those appeals involve the exercise of the court's ..... be performed by any judge or any division court thereof appointed or constituted for such purpose under the provisions of section 13 of the aforesaid act meaning the charter act. section 14, charter act empowered the chief-justice to determine what judges should sit alone and what judges should constitute the several division courts. the effect of clause 15 .....
Tag this Judgment!Court : Kolkata
Reported in : (2006)1CALLT87(HC)
..... as a reference to the advocate general of the state.7. from the aforesaid statutory dispensation, it is clear that lrtt has been created under the said act. the said act has been enacted pursuant to the provisions of the constitution. the constitution itself provides that such a tribunal may have powers including the power to punish for ..... on which the matter was argued before this court was whether the order of lrtt by which it refused to exercise its jurisdiction under the contempt of courts act can be assailed before this court under article 226 of the constitution of india in view of the constitution bench judgment of the supreme court in the case ..... set up. it cannot be disputed that lrtt has been set up under the provisions of the west bengal land reforms & tenancy tribunal act, 1997 (hereinafter referred to as the said act). the said act was passed in terms of the enabling provisions under article 323b of the constitution of india which empowers the appropriate legislature to enact law .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(2)CHN88
..... charitable trusts. what are the duties and liabilities of the trustees have been defined in chapter iii of the indian trusts act particularly in sections 11, 12, 13, 14, 15, 17, 18 and other sections of the said chapter. if a trustee acts contrary to direction of the trust deed it is breach of trust attracting elements of ..... binding nature of judgment of the probate court has been established by the decisions of bombay high court in state of maharashtra v. yeshwantrao dattatraya rananavare, reported in 1978 cri.l.j. 1434, the decision of calcutta high court in ranjit kumar pandey v. swaha rani pandey, reported in 1979 cr.l.j. 1301 and ..... and : air1960ap441 (supra). so far as it relates to relevancy of judgment under sections 41 and 42 of the evidence act mr. shanti bhusan cited the decisions in manjanali debi v. ramdas shome, reported in 4 cwn 176: 1978 cri.lj 1434; state of maharashtra v. yeshwantrao dattatraya rananavare and ors., : [2001]247itr658(sc) ; oxford university press .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)8ITD537(Kol.)
..... to special rates. it was to be part of the total income and was to be assessed in accordance with the procedures of the 1961 act and subjected to tax at the rates prescribed in the respective finance acts. as the declaration merely provided information to the ito and did not suo moto bring into existence an assessment or reassessment proceeding, the only ..... , on fulfilment of certain conditions specified therein. 2. section 17 of the said act stipulated that 'the provisions of chapter xv of the income-tax act relating to liability in special cases and of section 189 of that act or of chapter v of the wealth-tax act relating to liability to assessment in special cases shall, so far as may be, apply in relation to .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1996Cal89,100CWN357
..... government by the parliament, the time must be a reasonable one. from an authoritatives exposition on legislative procedure by robert luce at page 561 there is a chapter when the law comes into effect. it has been said therein by summarising laws of all the countries that reasonable time should not be more than two months ..... the aforesaid decision that a particular section, namely s. 3 was not implemented for about 2 1/2 years although other sections of the act were implemented within a reasonabe time. (i) act was passed in 1978 (ii) assent of the president was obtained on 30-4-79. (iii) most of the provisions came into force on 20-6 ..... by peoples' union for civil liberty and thirteen public men of eminence praying for a mandate on the central government to implement the prasar bharati (broadcasting corpn.) act, 1990 forthwith without further delay.the petition was moved with notice to the central government, its officers, all recognised national political parties and their leaders. all india .....
Tag this Judgment!Court : Kolkata
Reported in : 1990(49)ELT179(Cal)
..... granting permission for re-export of the goods of different importers who are similarly placed. the learned advocate for the petitioner relied upon a decision reported in : 1978(2)elt552(cal) (mercantile expressing co. v. assistant collector of customs) wherein this hon'ble court had held that the decision made by the collectorate authorities ..... 1982-83.25. it is further submitted by the ld. advocate for the respondents that unless connected export obligations are not discharged, the licence cannot be acted upon.26. i have given anxious consideration to the submissions of the ld. counsels of the parties.27. following the decisions referred to hereinabove i hold ..... that import licences are issued by the authorities concerned for the purpose of earning foreign exchange and given incentive to importer/exporter of this country to act upon the licence and to earn more foreign exchange. a prudent businessman must clearly know what are his entitlements and on this very concept provisions were .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal80,69CWN864
..... gian chand v. state of punjab, : 1983(13)elt1365(sc) . in that decision the supreme court discussed this question and drew the distinction between seizure under the act and a seizure under provisions of other laws. there the goods were delivered to the customs authorities by the magistrate under section 180, and therefore, were held to ..... by virtue of the notification no. 190-cum dated 10-12-55 issued by the ministry of finance, revenue division, government of india.'therefore, that police officer who was seizing the goods and using the thana form was not acting under the indian penal code so much or under the criminal procedure code, but in his capacity as land ..... of the sea customs act read with section 9 of the land customs act. the reasons may be briefly summarised. in the first place, section 161, cr. p. c. is a provision for the examination of the witnesses by the police. all that it does is that any police officer making an investigation under chapter xiv of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal258,59CWN550
..... down on what documents or transactions a fee shall be levied by the state and what its rate shall be. thus, the legislature, being minded to provide the state with finances to maintain the judicial system, has authorised the levy of a revenue in the shape of what may be called a judicial tax and has specified both the chargeable items ..... court, the fee initially payable by the plaintiff-appellants would have been rs. 22-8-0 under items 2, 11 and 12 of the first schedule to rule 74 of chapter 36 of the original side rules or rather it would have been rs. 18/-, since the fee payable on the power of attorney under item 11 cannot properly be said ..... where a certificate is issued on a finding of overpayment, its effect, in my view, is not recommendatory but mandatory. the language in sections 13, 14 and 15, court-fees act is that the court shall issue a certificate to a particular party 'authorising him to receive back from the collector' the fee directed to be refunded. that language is certainly .....
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