Court : Kolkata
Reported in : 2007(2)CHN721
..... is no formal definition of 'post' and 'civil post'. the sense in which they are used in the services chapter of part xvi of the constitution is indicated by their context and setting. a civil post is distinguished in article 310 ..... demonstration and even went on strike throughout the state of west bengal and ultimately, at the intervention and assurance of the finance minister of the state of west bengal that their grievances will be considered, such agitation was withdrawn.(c) even, ..... eligible candidates for the purpose of appointment in the post of the lower division clerk, previously, in the year 1978, the respondents had absorbed all the then copywriters working in the office of the registrars throughout the state of west ..... the relationship between the parties and those are quoted below:in exercise of the power conferred by section 80gg of the registration act, 1908 (16 of 1908), and in suppression of all previous notifications on the subject, the inspector-general of registration, .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]114ITR331(Cal)
..... we have to consider the scheme of the provisions relating to annuity deposits. the scheme was originally introduced by the finance act, 1964, which incorporated chapter xxii-a in the income-tax act, 1961. under that chapter, taxpayers of certain categories were required to make deposits known as annuity deposits for assessment years commencing from the assessment ..... supreme court in hari krishna bhargav v. union of india : [1966]59itr243(sc) has summarised the scheme as follows:'broadly stated, the scheme of chapter xxii-a is that certain classes of taxpayers in the comparatively higher income groups are required to make out of their total income deposits at the specified ..... to loans raised for payment of annuity deposit by the assessee and such interest should be allowed as an expenditure under section 57 of the income-tax act, 1961. the appellate assistant commissioner held that an annuity deposit did not possess the characteristics of income assessable under the head ' other sources' and, .....
Tag this Judgment!Court : Kolkata
Reported in : (1982)26CTR(Cal)76,[1982]136ITR481(Cal)
..... such profits and gains.' 8. we may incidentally mention that prior to section 80-i this subject was dealt with in section 80-e which was inserted by the finance act of 1966, with effect from 1st april, 1966. that section was deleted and the present section 80-i was introduced with effect from 1st april, 1968. we ..... the subsequent decision of the supreme court, which we shall presently note.19. the supreme court in the case of cambay electric supply industrial co. ltd. v. cit : [1978]113itr84(sc) , was deciding an appeal from the first gujarat decision, which we have referred to hereinbefore. we must observe that the said decision, i. e., gujarat decision, ..... -a, gross total income has been defined to mean as follows :' 'gross total income' means the total income computed in accordance with the provisions of this act, before making any deduction under this chapter or under section 280-o ;and without applying the provisions of section 64.'7. incidentally, we may mention that section 2(45) of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal578
..... re-arranged-as they appear now. this new sub-section (2),with which we are here more directly concerned, was introduced by an amendment under section 20 of the finance act of 1956 and the broad events, which led to it or necessitated it, may be shortly recounted as follows :98. in 1948-49, the income-tax investigation commission ..... in pursuance of the searches and seizures, made in the aforesaid premises under the said search warrants. the applications were moved before sinha,, j., upon whose report under chapter v. rules 2 and 3. of the original side rules of this court, after the issue of a rule nisi with appropriate and interim injunction in each case, ..... the constitutional aspect of the present matter. these are the three decisions in : [1956]29itr349(sc) , : [1957]1scr233 and 1954 scr 1077 sc, (1954) sca 449 ; : 1978(2)elt287(sc) , all cited above, and, while the first two appear to conclude the point under article 14 against the petitioners, the last two, taken together, do, in their .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal165,[1977(34)FLR292]
..... is a valid notice in view of the amended definition of section 2 (9) and the various notifications referred to above which brought into operation different chapters of the act in different areas in india.15. the result is that this application is dismissed. all interim orders, if any, are vacated. there will be no ..... was made on the 31st august, 1948. as we have pointed out in our aforesaid judgment sub-section (3) of section 1 in chapter i of the act provides that the act shall come into force on such date or dates as the central government may, by notification in the official gazette, appoint, and different dates ..... factories.4. this shows that on the 1st september, 1948, chapters i, ii, iii and viii of the act became applicable to all factories throughout india irrespective of location. the headings of these chapters respectively are (a) preliminary, (b) corporation, standing committee, and medical benefit council (c) finance and audit and (d) miscellaneous. sections 44 and 45 (employers .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1969Cal342
..... , but on the contrary can readily visualise the considerable hardship it has caused and if unrepaired could continue to cause, to commercial interests in india. for instance, financing corporations and other bodies holding a controlling interest in subsidiary companies e.g., j. k. industries, have not been able validly to register marks in their own ..... cause, (ii) that it is wrongly remaining on the register, (iii) any error and (iv) any detect.52. now, apart from rectification and correction under chapter vii, of the statute which i have just mentioned, there is another relevant provision for the purposes of this appeal and that provision is contained in section 46 of ..... the act. section 46 of the act appears in chapter vi of the statute dealing with 'use of trade marks and registered users'. section 10 of the act deals particularly with the removal from register and imposition of limitations on ground ot non-use .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal94,(1965)ILLJ632Cal
..... be had. it is wholesome because it avoids protracted litigation which is against the spirit and the purpose of the act. it does not infringe section 17 of the workmen's compensation act occurring in a different chapter, namely chapter n of this statute dealing with workmen's compensation. an agreement to abide by the decision of the commissioner i ..... of the amount of compensation arose. the word 'agreement' used in the second proviso to section 30(i)(e) of the act quoted above occurs in the context of appeals in the same chapter of the statute and provides for 'the parties having agreed to abide by the decision of the commissioner or in which the order ..... not have equal bargaining power with the employer. section 19 of. the workmen's compensation act in chapter iii of the statute dealing with commissioner expressly uses the word 'agreement' and says that if any question arises in any 'proceedings' under this act as to the liability of any person to pay compensation or its amount or duration, .....
Tag this Judgment!Court : Kolkata
Reported in : [1981]127ITR842(Cal)
..... right of appeal has been given.7. counsel for the assessee, however, drew our attention to sub-section (1a) of section 214 of the i.t. act which was inserted by section 16 of the finance act, 1968, and came into effect from april 1, 1968. though the assessment year involved is 1967-68, there is no dispute that sub-section (1a) of ..... accept this contention because parliament has not chosen to use the expression 'shall be deemed to be tax' for the purpose either of any specific section or of any specific chapter. parliament has provided for two matters. it has provided that it shall be deemed to be tax payable by the assessee. that is one deeming that parliament has enjoined. the ..... to this court.6. we have held in income-tax reference no. 132 of 1971, cit v. lalit prasad rohini kumar, by the judgment delivered by us on january 27, 1978 (since reported in : [1979]117itr603(cal) ) that in so far as no appeal had been provided in section 246 of the i.t .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]116ITR440(Cal)
..... the supreme court, was that by the charging section, namely, section 3, income-tax was levied for a financial year at the rate prescribed by the annual finance act on the total income of the previous year. each previous year's income was the subject of separate assessment in the relevant assessment year. though the year of ..... of the year of discontinuance or succession can be substituted for the income of the immediately preceding year. the first concession has been already dealt with in a previous chapter; the second concession has been dealt with in the clause under discussion. a few drafting changes have been made in order to secure clarity. as to the ..... position concerning super-tax, see the chapter on super-tax. the provision embodied in the draft is applicable only to a business assessed under the 1918 act. it is for consideration whether this concession is at all necessary after the lapse of such a long time.' .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]111ITR614(Cal)
..... 1959 the structure of indian taxation regarding the grossing up of dividends was radically changed and by the finance act, 1959, the system of grossing up of dividends (under sections 16(2) and 18(5) of the 1922 act) was abolished and intercorporate dividends became liable to income-tax at each stage. thus, the dividends passing ..... s representative, with the income-tax officer concerned regarding the said loan transactions leading to the transfer of the said shares under the arrangement.16. thereafter, another chapter was opened by the income-tax officer by successive notices being served, the first was on the 29th of march, 1967, being the notice under section 16 ..... -tax officer had no difficulty to issue the said notice giving practically the same reason minus the clause of the memorandum of the appellant which empowers the company to finance, inter alia, its associated companies. the supreme court decision in kishan prasad & co. ltd. v. commissioner of income-tax : [1955]27itr49(sc) , .....
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