Court : Kolkata
Reported in : (1995)1CALLT297(HC),99CWN218
..... aforesaid judgement being f.m.a.t. no. 963 of 1977 and a division bench of this court by a judgement and order dated may 29, 1978 was pleased to allow the appeal and set aside the order passed in the aforesaid civil rule. the said writ petition was filed by shri manik gopal ..... promotion pension and security have become inflexible postulates of service jurisprudence. rejecting the aforesaid contention the supreme court held thus :'we are unable to make any headway or act in judicial indiscipline towards widening the scope of these matters in the face of the constitution bench decision of direct recruits case : [1990]2scr900 (supra). amongst ..... that commissioner qua-commissioner cannot be held to be a servant of the government, although the commissioner of the calcutta corporation under the then calcutta municipal act, 1951 was appointed by the state government on the recommendation of the state public service commission and upon such terms and conditions as the state government determined .....
Tag this Judgment!Court : Kolkata
Reported in : [1994]209ITR298(Cal)
..... different qualities and blending the same by mixing one type with another, claimed that it was an industrial company within the meaning of section 2(7)(c) of the finance act, 1978, and was entitled to concessional rate of tax. this court held that the assessee was an industrial company entitled to this benefit. there, this court considered in ..... processing of goods and accordingly, the court held that the sky room private limited was an industrial company within the meaning of section 2(7)(c) of the finance act, 1978. there the court held that the word 'processing' is broad enough to take in the activity of purchasing of goods and rendering them edible and selling them to ..... income attributable to any one or more of the aforesaid activities included in its total income of the previous year (as computed before making any deduction under chapter vi-a of the income-tax act) is not less than fifty-one per cent. of such total income.' 5. mr. poddar also drew our attention to circular no. 103 (see .....
Tag this Judgment!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 : AIR1994Cal1,[1996]87CompCas139(Cal)
..... on the board of the company.6. mr. dhandhania refers to a decision in the case of official liquidator milan chit fund & finance p. ltd. v. joginder singh kholi reported in (1978) 48 com. cas 357 : (1978 tax lr noc 11 delhi) wherein it was held:'it has been held that misfeasance was aserious charge and detailed narration of specific ..... of his employment in the office of the secured creditor, irbi. being a director of a company the respondent has its statutory obligation cast upon him under the companies act, 1956. whether such duties and obligations have been complied with and have been performed 'in good faith' is a question of fact to be decided on trial. from ..... other reliefs.2. it was contended by the learned advocate appearing for the official liquidator that the respondents in an application under section 543(1) of the companies act, 1956 have no right to file affidavit-in-op-position but may contest the proceedings by filing their points of defence only after the points of claim had been .....
Tag this Judgment!Court : Kolkata
Reported in : [1994]208ITR807(Cal)
..... race horses are of no aid since such decisions are concerned with the question in the context of the law that prevailed before the insertion of section 74a by the finance act, 1972, having effect from april 1, 1972. for example, in janab a. syed jalal sahib v. cit : [1960]39itr660(mad) , the assessee, besides carrying on the business ..... off against income, if any, from any source other than the activity of owning and maintaining race horses in that year and shall, subject to the other provisions of this chapter, be carried forward to the following assessment year and- (a) it shall be set off against the income, if any, from the activity of owning and maintaining race ..... suffered a loss in that year which has been duly determined by the income-tax officer to be carried forward to future years. similarly, in the assessment year 1978-79, the assessee sold horses and suffered a loss which has also been determined by the income tax officer for being carried forward. the expenses arising out of .....
Tag this Judgment!Court : Kolkata
Reported in : (1993)2CALLT79(HC),1993(66)ELT574(Cal)
..... question have been manufactured by the petitioners for some time past and are classified under sub-heading no. 6301.00 of chapter 63, section xi to the schedule of the central excise tariff act 1985 (referred to as the act). sub-heading no. 6301.00 relates to textile articles not elsewhere specified including blankets (other than of wool), tarpaulins, ..... , appertaining to both the categories, were exactly similar.p. b. mukherji, j. in the case of mercantile express co. ltd. v. asst. collector of customs, : 1978(2)elt552(cal) , where his lordship held that such change of mind, varying from case to case, will lead to utter confusion in the very basis and principle of taxation ..... the case v. v. iyer v. jasjit singh (supra) was considered by the supreme court in union of india v. tata iron and steel co. ltd., : 1978(2)elt439(sc) . in that case there was a dispute between the manufacturer and the excise authorities as to whether the products manufactured fell within the description of 'strip' .....
Tag this Judgment!Court : Kolkata
Reported in : (1993)46TTJ(Cal)596
..... end of the accounting year the aforesaid amount remained outstanding. in fact, the provision of s. 43b with special reference to expln. 2 inserted by the finance act, 1989 with retrospective effect from 1st april, 1984 has come for consideration by various honble high courts and the allowability of the tax, duty, cess or ..... (p) ltd. : [1976]102itr260(bom) ;(iii) 'technical know-how' - cit vs . festo elgi (p) ltd. : [1981]129itr499(mad) ;(iv) cit vs . vac met corpn. (p) ltd. : [1978]115itr550(guj) ;(v) cit vs . mcgaw ravindra laboratories (india) ltd. : [1981]132itr401(guj) ;(vi) cit vs . emco electro (p) ltd. : [1979]118itr864(bom) (vii) 'books' - catalysts & chemicals ..... was an agricultural land and formed a part of the tea garden situated in rural area. he stated that the lands were surrendered in 1975, 1976 and 1978 and piecemeal compensation was received. he stated that the land was an agricultural land wherein full cultivation operations were going on like growing green crops, thatch, .....
Tag this Judgment!Court : Kolkata
Reported in : 1994LC453(Calcutta),1993(68)ELT756(Cal)
..... become finished products. so, no duty is leviable on the said processed fabrics under items 22(b) or 19 of the schedule as amended by the finance act of 1969. in any event, the said two items could not be lawfully levied for the period prior to 11th may, 1968 as amendment to the said ..... ltd., reported in : 1973ecr56(sc) (2) south bihar sugar mills v. union of india, reported in : 1973ecr9(sc) (3) union of india v. ramlal mansukharai, reported in : 1978(2)elt389(sc) (4) allenberry engineers pvt. ltd. v. shri ramkrishna dalmia and ors. reported in : [1973]2scr257 ;(5) sales tax commissioner v. jaswant singh charan singh reported in ..... the fabrics are processed and impregnated or coated with artificial plastic material. they could be identified as finished products under [section 19c(iii) of central excises and salt act, 1944] . he does not share the view that these fabrics processed into sheets for use in shoe making were mere intermediary products. they are identifiable goods manufactured .....
Tag this Judgment!Court : Kolkata
Reported in : 1993(66)ELT594(Cal)
..... clear from a scrutiny of the excluded inputs.7. it is not disputed that ramming mass and dolopatch mix have been classified as miscellaneous chemical products under chapter 38 heading 3816.00 of the schedule to the central excise tariff act, 1985. magnesite peas have been classified under heading no. 28.20 of the schedule to the tariff ..... september, 1988 and the decisions of the tribunal. the supreme court in the case of union of india and ors. v. tata iron and steel company ltd. : : 1978(2)elt439(sc) has held that such a lack of uniformity or controversy cannot be permitted in fiscal legislation and it is the duty of the court to determine the ..... at minimum cost.'21. none of these definitions would include items like chemicals such as the items in question. it may be noted that as far as the tariff act of 1985 is concerned, plant, machinery, machines, equipment, apparatus, tools and appliances are all classified under headings and sections which are totally different from the headings and .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1993Cal78
..... involved in the writ petition by reason of the provision of sections 6 and 14 of the west bengal taxation tribunal act, 1987 as amended by west bengal taxation tribunal (amendment) act, 1992 read with notification of finance department no. 2697 ft dated 28th april, 1992. our attention was also drawn to art. 323b of the ..... tried by such court, and the tribunal shall have no jurisdiction to try such proceedings. explanation -- for the purpose of his subsection,' proceedings shall include proceedings under chapter xxix and chapter xxx of the code of criminal procedure, 1973. ................................... section 14. exclusion of jurisdiction of courts.-- (1) on and from the date from which jurisdiction, ..... in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a); explanation.-- for the purposes of this chapter, 'coal-bearing land' shall have the same meaning as in clause (1a) of s. 2 of the west bengal rural employment and production .....
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