Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Court: kolkata Page 8 of about 338 results (0.164 seconds)

The Bank of Rajasthan Ltd. Vs. S.K. Trading Co. and ors.

Court : Kolkata

Reported in : (1990)1CALLT139(HC)

..... that the terms of the contract remain whether it is expressed or implied. the case before the court of appeal was in the form of a case stated under the finance act, 1925 on the point as to whether such interest which, is added to the principal sum can be treated as a claim made for repayment of income tax upon ..... that bare allegations not supported by a shade of evidence is not defence at all.8. the contention of the learned counsel for the respondent that no application lies under chapter xiiia of the high court rules inasmuch as the suit contemplates a declaration of a hypothecation of goods mentioned in annexure 'c and 'd' also a decree for ..... , originally, the transaction was in the cash credit account and the bill discount account at its branch at 25, strand road, calcutta. thereafter, with effect from 31st march 1978 by agreement between the parties the said cash credit account of the defendant no. 1 was transferred from the strand road branch of the plaintiff to the plaintiff's branch .....

Joydeep Mukherjee and ors. Etc. Etc. Vs. State of West Bengal and ors. ...

Court : Kolkata

Reported in : 2008(2)CHN546

..... funds held or controlled by the university are not under the control of the state government and that, therefore, unless the procedure prescribed in chapter vii of the act is followed, it is not public purpose. we do not find the contention to be acceptable. hence, it would be clear that the ..... : [1964]3scr686 [valjibhai v. state of bombay]; : [1963]2scr774 [somawanti v. state of punjab]; : air2006sc124 [union of india v. ashok kumar]; : [1978]2scr178 [state of gujarat and anr. v. sankalchand khodidas patel].67. mr. somen bose, learned senior advocate submitted that the authorities proceeded in this matter hastily only to ..... ltd. v. union of india]; : air2005sc3520 [hindustan petroleum corporation ltd. v. darius shapur chenai and ors.]; : [1952]1scr135 [commissioner of police, bombay v. gordhandas bhanji]; : [1978]2scr272 [mohinder singh gill and anr. v. chief election commissioner, new delhi and ors.]; : (2004)2scc65 [bahadursinh lakhubhai gohil v. jagdishbhai m. kamalia and ors.]; : [1964] .....

State of West Bengal Vs. Union of India and Others

Court : Kolkata

Reported in : AIR1996Cal181

..... who otherwise will be ruined by being deprived of their live's savings. similar observations of the supreme court in the case of reserve bank v. timex finance, reported in : 1991crilj1391 , where the supreme court was dealing with the legality and validity of the aforesaid 1987 directions and examined the functioning of the r ..... the interest of such countless small depositors. ultimately, the reserve bank of india in exercise of power under s. 45(3) of the reserve bank of india act, 1934, issued the residuary non-banking companies (reserve bank) directions, 1987(hereinafter referred to as 1987 directions) in public interest and specially for safeguarding the ..... investments co. ltd., and respondent no. 10, sanchayani savings (p) investments co. ltd. all of which are residuary non-banking companies and incorporated under the companies act. it is contended by the petitioner that since the time of the case of sanchaita investments (state of west bengal v. swapan kumar guha, : 1982crilj819 ) the .....

Tata Motors Limited and Others Vs. the State of West Bengal and Others

Court : Kolkata

..... ors. vs. state of bihar and ors. reported in (1983) 4 scc 45 court held that for judging the validity of section 5(3) of the bihar finance act, 1981 (which levied a surcharge to be paid by a dealer) the court has to determine whether in pith and substance the law is relatable to entry 54 ..... incorporated in article 30(1-a) as well as in the second proviso to article 31-a(1) for achieving specific objectives. the constitution (forty-fourth amendment) act, 1978 while omitting article 31 brought in a substantive provision clause (1-a) to article 30. resultantly, though no individual or even educational institution belonging to majority community shall ..... is not illusory. thereby they are not void. we further hold that after the constitution forty-fourth amendment act has come into force, the right to property in articles 19(1)(f) and 31 had its obliteration from chapter iii, fundamental rights. its abridgement and curtailment does not retrieve its lost position, nor gets restituted with renewed .....

Calcutta Port Sramik Union Vs. Bengal River Transport Assn. Ltd. and o ...

Court : Kolkata

Reported in : (1979)IILLJ151Cal

..... for the categories of workmen set out in clauses (iv) to (viii). that again would be in consonance with the scheme of reasoning set out in chapter vi. we have pointed out hereinbefore that the employers' representatives were disputing the position that the bargemen now under consideration and the bargemen employed in transportation of ..... visakhapatnam, mormugao and paradeep.(viii) employees engaged by the registered and listed employers and who are dock workers as defined in the dock workers (regulation of employment) act, 1948.(ix) employees of employers other than port authorities, dock labour boards and their administrative bodies, registered employers and listed employers, namely:(a) ore employees at ..... k. sen, j.1. these are the two appeals under clause 15 of the letters patent directed against the judgment and order dated april 4, 1978, reported in 1978 l.i.c. 1416 (cal.) passed by a.k. mookerji, j., allowing the two writ petitions--one by the calcutta river transport assiciation .....

Lala Mukti Prokash Nande and ors. Vs. Srimati Iswari Dei Debi and ors.

Court : Kolkata

Reported in : 57Ind.Cas.858

..... family as a whole for sustenance. ' they who are born and they who are yet unbegotten and they who are still in the womb require the means of support' (mitakshara, chapter i, section 1, p1. 27). if the texts admit of a broad distinction between a gift due to favour and a gift which is intended to form the son's ..... all the reasons upon which that decision is based. on the question of legal necessity, i feel considerable doubt whether having regard to all the circumstances, it was a prudent act on the part of jyoti prokash to purchase a house in calcutta or that the purchase of such a house was in any sense of the term a necessity. without ..... the loan was contracted. i do not think that anything is proved by the plaintiffs to justify the question, 'why should the plaintiffs suffer because the guardian of the defendants acted dishonestly or fraudulently?' the facts must be viewed not entirely from the standpoint of jyoti's sons as the subordinate judge seems to have viewed them, but also from the .....

Nepal Chandra Banerji Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1977]40STC23(Cal)

..... application, the petitioner challenges an order of assessment dated 21st august, 1963 and certain notices issued under the provisions of the bengal finance (sales tax) act, 1941 (hereinafter referred to as the act).2. the facts relating to the present application may be briefly noted. the petitioner was appointed as a contractor under the public ..... taxes save by authority of law directly comes from article 265 and is not secured by clause (1) of article 31. article 265 not being in chapter iii of the constitution, its protection is not a fundamental right which can be enforced by an application to this court under article 32.56. thereafter hidayatullah ..... , c. j., observed as follows:das, j., (sarkar, j., concurring) put the same thing differently. he observed that 'if a quasi-judicial authority acts without jurisdiction or wrongly assumes jurisdiction by committing an error as to a collateral fact and the resultant action threatens or violates a fundamental right, the question of .....

Collector of Customs Vs. Metro Exporters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (1989)(24)LC594Tri(Kol.)kata

..... by the collector of customs in his order, (3) no order shall be made under sub-section (1) or sub-section (2) after expiry of one year (subs, by finance act, 1984 for 'two years") from the date of the decision or order of the adjudicating authority. (4) wherein pursuance of an order under sub-section (1) or sub-section ..... been submitted on behalf of the respondents that the said submissions of the department are legally untenable and/or liable to be rejected in limine: (i) section 47 appears in chapter vii which relates to "clearance of imported goods and export goods". it is not disputed that the term 'proper officer' as defined under section 2(34) may mean ..... paras 97 & 98). hon'ble calcutta high court in the case of the income-tax officer 'f' ward, dist. iiia and ors. v. eastern scales (pvt.) ltd. reported in 1978 tlr 1039 had held that section 119(3) does not permit the authorities mentioned therein to interfere with the exercise of judicial or quasi-judicial functions by the income-tax .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

..... or short payment of the service tax is by reason of fraud or collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of chapter 1 of the finance act, 1994 or the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax. (53) in the instant case the ..... law. in this connection one may refer to the decision of the hon ble supreme court in the case of orient paper mills ltd.-vs.union of india reported in 1978 (2) elt j345. (75) in view of the aforesaid, it is not necessary for me to deal with the other grounds of challenge to the impugned show cause notice agitated ..... has been laid down by the hon ble supreme court in the case of j.steel-vs.-union of india reported in 1978 (2) elt j335 and also in the case of sanjana-vs.elphinestone spinning & weaving mills reported in 1978 (2) elt j399. (30) the petitioner is guilty of suppression of facts. in its reply dated 24th may, 2006, the petitioner .....

income-tax Officer Vs. General Investment Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1989)29ITD1(Kol.)

..... .2. after completion of the original assessments for the assessment years 1977-78 and 1978-79, section 80aa came to be inserted by the finance (no. 2) act, 1980, with retrospective effect from 1-4-1968 in the income-tax act, 1961 (for brevity the act) which in substance provides that deduction allowable to a company under section 80m should ..... with reference to the income by way of such dividends as computed in accordance with the provisions of this act (before making any deduction under this chapter) and not with reference to the gross amount of such dividends.acting on the basis of section 80aa, the income-tax officer sought to rectify the assessments made for these two ..... the rectification order in a writ petition in the high court. the high court set aside the order by holding that whether the retrospectivity given by the finance act would cover completed assessments or would apply to pending assessments was a debatable point and since it was a debatable point, there could not be said to .....