Court : Kolkata
Reported in : 1993CriLJ3754
..... by the certificate, failing which, the accused is entitled to acquittal.6. a division bench of the gujarat high court in state of gujarat v. ambalal maganlal, 1978 cri lj 1036, in considering the question as to whether a fresh consent would be necessary where the report of the public analyst stands superseded by the report ..... firm and its partner in respect of offence punishable under section 16(1)(a)(i) and (ii) read with section 7 of the prevention of food adulteration act, 1954 (pfa act, for short). the complaint was filed in the court below sometime in july, 1990 on the basis of a report of the public analyst in respect of ..... of adulteration, the same constitutes an indispensable factor for consideration whether consent should be accorded for initiating a prosecution for an offence relating to adulteration punishable under the pfa act.13. now, let us visualise a case where although the report of the public analyst shows that the quality of the sample examined falls below the prescribed .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal290,68CWN410
..... are the incidents of a document of title and also what are the effects of placing a railway receipt in that category.49. section 103 of the indian contract act (act ix of 1872) in dealing with the seller's right to stop goods while they are in transit to the buyer used the expression 'instrument of title'. sections ..... title with this peculiarity.'53. when the indian sale of goods act, 1930 was passed the whole of chapter vii the indian contract act comprising sections 76 to 103 was repealed by section 65 of the indian sale of goods act. section 2(4) of the indian sale of goods act defined 'document of title to goods' in the same language in ..... which the expression 'mercantile document of title to goods' had been denned in section 137 of the transfer of property act .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]116ITR272(Cal)
sen, j.1. this appeal arises out of acquisition proceedings taken under chapter xx-a of the income-tax act, 1961, initiated in respect of transfer of premises no. 55, malanga lane, calcutta, by one anil charan law to panchanan das, the respondent in these proceedings. the transfer ..... sale deed. the tribunal concluded that the conditions necessary for acquisition of the said property were not satisfied, and, therefore, the provisions of section 269c of the said act were not applicable. the order of the competent authority directing the acquisition of the property was cancelled and the appeal of the respondent was allowed.8. from this order ..... ]3scr208 . mr. pal cited this decision for the following observation (page 1419):'the general principles for determining compensation have been set out in sections 23 and 24 of the act. the compensation payable to the owner of the land is the market value which is determined by reference to the price which a seller might reasonably expect to obtain from .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1985Cal282,89CWN909
..... section 28 has not conferred any new power on the court to extend the time for depositing the balanace of consideration-money as section 28 falls within chapter iv of the act dealing with the recission of contracts. to lend assurance to this contention, mr. das gupta has relied on the case of m. sakuntala reported in ..... to prove himself ready and willing to perform his obligation under a contract, a purchaser has not necessarily produce the money or to vouch a concluded scheme for financing the transaction. we are, thus, of the opinion that there was a continuous readiness and willingness on the part of the plaintiff to perform his part ..... the cases of bhutnath v. sahodeb : air1962cal485 , mahanth ram das v. ganga das : [1961]3scr763 , b. ganapati v. s. rajaram, : air1974bom104 , sandhyarani v. sudharani : [1978]2scr839 , and m. sakuntala debi v. v. sakuntala : air1978ap337 to support his contention that a conditional decree, like the one passed in the suit, was not a preliminary decree and .....
Tag this Judgment!Court : Kolkata
Reported in : 1987(27)ELT394(Cal)
..... of this court. the registrar has submitted a report which supports the contention of the respondent about such a practice prevailing in the original side.8. rule 3, chapter 40 of the original side rules, provides: 'where no other provision is made by the code or by these rules the present procedure and practice shall remain in ..... to reconcile such a meaning with an intentional misstatement or false statement made by the owner in collusion with the officer concerned. as held in bengal paper mill's case-(1978) 82 cwn 766, the word 'misstatement' in rule 11 is not confined only to a bona fide wrong statement, but it included a false statement as well. ..... by the finance minister.27. thereafter, the respondent moved the present writ application and obtained the rule nisi out of which this appeal arises. khastgir, j., who heard the rule nisi, came to the conclusion, inter alia, that the appellants had no jurisdiction to make a 'best judgment' assessment which is not provided for in the act or in .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2008Cal227
..... : [1963]2scr774 iii) cheeranthoodika mariakutty amma reported in : [2000]1scr725 iv) calcutta municipal corporation v. pawan saraf and ors. reported in : 1999crilj1125 v) maharashtra state finance corporation v. masvi & co. pvt. ltd. and anr. reported in 76 companies cases 168 (bom)101. mr. kapoor argued that where an enactment provided that any ..... vindictive, motivated and incorrect. since 1996 and till 1st april, 2005 the accounts were audited by the statutory auditors of respondent bcci and approved by the finance committees, working committees and finally the general body year after year. it is the case of the petitioner that the respondent no. 2, upon assuming ..... prescribed period was given specifying the intention to propose the resolution as a special resolution. under section 27 of the 1975 act read with rule 26 of the tamil nadu societies registration rules, 1978, hereinafter referred to as the rules, a special resolution is required to be filed with the registrar within 3 months. .....
Tag this Judgment!Court : Kolkata
Reported in : 2002(142)ELT549(Cal)
..... further contended that admittedly the order dated 29th september, 2000 is an appealable order and appeal lies before the commissioner (appeals) under section 128 of the customs act. he, further contended that the questions be gone into are of highly technical in nature relating to classification. he, further contended that on well settled principles ..... indian manufacturers were suffering loss. with the object of protecting the indian manufacturers of different goods sections 9a and 9b was inserted in the customs tariff act, 1985 for imposing anti dumping duty on the import of the goods manufactured by indian manufacturers. the anti dumping duty is imposed under sections 9a ..... and not under the chapter 39. he, further contended that the writ petitioner is guilty of gross suppression of material facts. he, further contended that the learned advocate for the petitioner did not drew the attention of the court to the cegat order dated 2nd february, 2000 and the finance ministry's notification dated .....
Tag this Judgment!Court : Kolkata
Reported in : [1994]207ITR743(Cal)
..... has also referred to the right under that chapter as a pre-emptive right to purchase properties. these speeches may be considered for ..... co. ltd. v. appropriate authority : [1990]185itr453(cal) and naresh m. mehta v. appropriate authority : [1991]188itr585(mad) ).87. in addition, the finance minister, in justifying the introduction of chapter xx-c, in the long-term fiscal policy, has described the right of the government as a pre-emptive right of purchase. this was followed by the ..... budgetary speech at the time of introduction of the finance bill, 1986, containing the proposal to introduce chapter xx-c in the act, in which the finance minister .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal407,72CWN440
..... object of the conspiracy is a cognizable offence. it will be necessary to come back to it, while dealing with section 17 of the trade unions act 1928.chapter iii of the code deals with offences against public tranquillity. section 141 deals with unlawful assemblies. the relevant part is set out below:'141 unlawful assembly.-- ..... by police about that information activates the magistrate who in his turn may direct the manner of investigation and action that police should undertake. early sections in chapter xiv call for particular notice for proper understanding how this machinery of law is designed for efficient working. when police performs the imperative duty of making a ..... and would have prevented the commission of offences under the law relating to crimes. the acts of the employees in holding and participating in a 'gherao' did not fall it was agrued, under any of the general exceptions in chapter iv of the indian penal code and therefore the employees who committed various offences under .....
Tag this Judgment!Court : Kolkata
Reported in : [1991]191ITR139(Cal)
..... of the supreme court clearly creates an infirmity in the view which is taken by the division bench in estate and finance ltd.'s case : [1978]111itr119(bom) , inasmuch as the relevant provisions of the 1922 act and the 1961 act have been held to be in pari materia. further, the supreme court, in mother india refrigeration industries (p) ltd ..... the relief on the contention that the provision for relief had to be considered to be a substantive provision to be read with a part of chapter iv of the act dealing with deductions and assessment and not as a proviso. in our view, if the division bench had wanted to consider the statutory provision irrespective ..... unregistered firm which was subsequently registered. it was held that such unabsorbed depreciation could be carried forward. there, the supreme court considered the decision in estate and finance ltd. : [1978]111itr119(bom) as follows (at p. 90) :'a case converse to the instant case was before the division bench of the bombay high court in the .....
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