Court : Kolkata
Reported in : [1999]236ITR671(Cal)
..... paid by the assessee ; and in default of such payment shall be recoverable from the assessee in the manner provided in chapter xvild for the recovery of arrears of tax.sub-section (3) of section 142 requires an opportunity of hearing to the ..... to the petitioner. the proposal appears to have been made in the note-sheet which is in the following term :'peerless general finance and investment co. ltd,, c.c.i.ta1/hq/ asst-192/special audit 142(2a) of 1997-98.proposal for special ..... and upon compliance of the principles of natural justice.in the celebrated case of smt. maneka gandhi v. union of india, : [1978]2scr621 , the apex court has held (page 626) :'now, if this be the test of applicability of the doctrine of natural ..... charan das malhotra, : 1973ecr1(sc) , the apex court while considering the provision of sub-section'(2) of section 110 of the customs act, observed (page 692) :'there can be no doubt that the proviso to the second sub-section of section 110 contemplates some sort of4nquiry .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1998Cal4,[1999]96CompCas398(Cal)
..... purpose the deciding the question referred to above, it would be necessary to refer to some of the provisions of the act. chapter 3 of the act deals with references, enquiries and schemes. section 15 of the act says where an industrial company has become a sick industrial company, the board of directors of the company, shall, within ..... state certain facts which are relevant for the purpose of disposal of this writ applications. 2. the writ petitioners are the registered trade unions under the trade unions act, 1926. bharat process and mechanical engineers ltd. (hereinafter referred to as 'the company') is a company which has now become a sick company. references were made ..... a pre-requisite for generating the projected cash surplus. this amount will further go up for financing the future cash losses as also the increment amount on drs. bpmel has also to arrange for a new banker for financing its working capital needs. since bpmel is facing problems in procuring orders, the government of india .....
Tag this Judgment!Court : Kolkata
Reported in : [2000]102CompCas81(Cal),(1999)2CompLJ72(Cal)
..... which are no longer continuing wrongs or giving compensation to the company or the aggrieved shareholders in respect of such transactions.'57. in hanuman prosad verma v. stock and finance ltd, [1985] 58. comp cas 338 (cal), the court was concerned with absolutely a different situation. it lays down that an application under section 406 read with ..... this expression has not been defined in the'code. but from the scheme of the code, the content and marginal heading of section 190 and the caption of chapter xiv under which sections 190 to 199 occur, it is clear that a case can be said to be instituted in a court only when the court takes ..... akshay nidhi ltd. (company petition no. 447 of 1990). the applicants respondents herein filed an application on february 12, 1990, under section 397/398 of the companies act, 1956, for certain reliefs against the appellants and other respondents. upon completion of exchange of affidavits the parties addressed the learned trial judge on the merits of the said .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal156
..... ganpat lal, reported in and chiranjilal shrilal goenka v. jasjit singh, reported in : [1993]2scr454 .49. in gower on principle of modern company law, chapter 10, 3rd edn. page 665, it is stated:--'under the section any member who complains that the affairs of the company are being conducted in a manner oppressive ..... companies. (iii) all the abovementioned companies, the shareholding in lovelock properties ltd., balaji development pr. ltd., shree hanuman properties & finance ltd., dover park builders pr. ltd., and mahabir holdings & finance ltd., and equally divided between bpj and/or his family members on the one hand and mpj and his family members on the ..... also the present proceedings in respect of akshay nidhi ltd.... allegedly during course of hearing of those proceedings, inspections were made resulting discovery of various others acts of omissions and commissions. the proceedings in relation to sandip investment ltd. was disposed of by a learned single judge of this court which has .....
Tag this Judgment!Court : Kolkata
Reported in : [1999]238ITR343(Cal)
..... so far as the valuation of the asset in question is concerned, proceed to complete the assessment in conformity with the estimate of the valuation officer. chapter vi of the act deals with appeals, revisions and references. section 23(1)(ha) says that subject to the provision of sub-section (1a), any person objecting to any ..... the writ court to entertain a writ application before such remedy is exhausted. inthe similar manner, the decision in the case of mool chand mahesh chand v. cit, : [1978]115itr1(all) and the decision in the case of bharat hari singhania v. cwt, : [1994]207itr1(sc) , can also be referred to. mr. bhat-tacharyya, however ..... on behalf of the writ petitioners, however, contended that against the valuation report or order passed by the valuation officer, no appeal has been provided under the act. therefore, according to mr. bhattacharyya, in view of non-availability of any alternative remedy by way of appeal, this court in its writ jurisdiction can certainly entertain .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1999)68ITD148(Kol.)
..... being made under s. 158bb(1) due to having been necessitated for the purpose of computing undisclosed income of the block period, of course in accordance with chapter iv of the act, the determination of the total income of the said previous year again by way of separate regular assessment will simply spell duplicity and that too for no purposes ..... involved is not of the type categorised above. here there is a law validly made covering the area and so assessee gets no benefit from this citation. in air 1978 sc 597 (supra) the appellant's fundamental right was involved. menaka gandhi's passport was impounded without affording an opportunity of hearing to her and even the reasons for ..... is distinguishable on facts.we have also gone through a. k. kraipak & ors. vs. union of india & ors. airsmt. menaka gandhi vs. union of india & anr. air 1978 sc 597 referred to in the assessee's letter dt.21st november, 1997, placed on pp. 330 and 331 of the assessee's paper book no. 1. from the above .....
Tag this Judgment!Court : Kolkata
Reported in : [1998(79)FLR814],(1998)ILLJ1116Cal
..... or which are of a seasonal character or in which work is performed only intermittently. continuous service is defined in section 25b which is in chapter v-a of the industrial disputes act and for the category of work in which the workers are engaged. if any employee is in uninterrupted service including services which may be ..... a salutary authority in the judgment of the supreme court in the case of bangalore water supply and sewerage board v. a.rajap-pa and ors. reported in (1978-i-llj-349) is available for holding that even in departments of the government discharging sovereign functions , if there are units which are industries and they are substantially ..... the order. the learned single judge, for the said purpose, has further ordered as follows: 'the finance department, government of west bengal shall sanction the creation of posts for regularisation of the petitioners as they have been working since 1978 or 1980 as the case may be. in the event no regular-isation is made on the .....
Tag this Judgment!Court : Kolkata
Reported in : 1998CriLJ2281
..... rule only requires a declaration to be made on every wholesale package as to the particulars specified in clauses.(a), (b) and (c). according to mr. ghosh, chapter iii does not contain any rule similar to rule 24 prescribing the procedure for verifying whether the quantity found in a wholesale package tallies with the net quantity declared under ..... . 2. mr. ghosh relies on several decisions reported in : (1962)iillj443cal (momtaz begum v. the state) (1977) 4 cal hn 1073 abdul rahaman v. j.d. manchanda, 1978 cal hn 336 : 1978 lab 1c 898 (mahaldaram tea estate pvt. ltd. v. d.n. pradhan), (1982) 2 cal hn 223 : 1982 lab 1c 1777 (k.n. genda v. the state) ..... ghosh further contends that according to the complaint, there has been contravention of section 39 of the act of 1976 which is punishable under section 63 of the act of 1976. mr. ghosh draws my attention to the heading of chapter iv of the act of 1976 which contains section 39. the heading reads as 'commodities in packaged form intended to be .....
Tag this Judgment!Court : Kolkata
Reported in : 1998(60)ECC48
..... . 100 with effect from 10th october, 1975.19. by such incorporation of the said act in the ninth schedule of the constitution the said act or any provisions thereof became immune from any challenge on the ground of violation of any of the provisions of chapter iii of the constitution, in view of the protective umbrella of article 31(b) of ..... india v. nargesh merza reported in : (1981)iillj314sc : b.b. rqjwanshi v. state of u.p. and ors. reported in : (1988)iillj238sc ; maneka gandhi v. union of india air 1978 sc page 1997 (para 56, 57, 115. 119 and 120); nandini satpati v. p.l. dani reported in : 1978crilj968 and k. singh v. state of u.p. reported in : [1966 ..... exceeding ten years, or otherwise, for a period of ten years from the date of commencement of the act, even though such vacant land with or without building thereon falls within the ceiling limits. in excel wear v. union of india : (1978)iillj527sc , the court held that the right to carry on a business guaranteed under article 19(1)(g) .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)ILLJ654Cal
..... of the basic being the right to raise an industrial dispute for adjudication by the specially constituted forum under chapter iii of the act. the conciliation officer is not one of the authorities constituted under the act to adjudicate the dispute under chapter iii. the 'normal channel', if one may term it so, is through the state government under section ..... when the employer would be entitled to justify the impugned dismissal on merits [see: punjab national bank ltd. v. its workmen (supra); punjab beverages v. suresh chand (1978-ii-llj-1)(sc) at 10].29. in the punjab beverages case (supra) the employer's application under section 33(2)(b) had been withdrawn. it was contended ..... adjudication under section 10 before the competent forum for passing an award (see : punjab national bank ltd. v. its workmen (supra); punjab beverages v. suresh chand (1978-ii-llj-1)(sc). it is clear therefore that the order under section 33(5) is not a final determination and cannot itself be an award.27. even if .....
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