Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Sorted by: old Court: kolkata Page 79 of about 825 results (0.073 seconds)

Smt. Hira Basu Vs. the Municipal Commissioner and ors.

Court : Kolkata

..... filing of the plaint in a suit. in tarit appliances it has been held that the omnibus power under rule 46 of chapter xxxviii of the rules of this court cannot override the provisions of the limitation act. the judgment also holds that an application for condonation of delay may be made though paragraph 18 of the report speaks of ..... be taken up. in a judgment rendered earlier today in ga no. 852 of 2009, cs no. 97 of 2003 (npr finance ltd. v. deepak jhunjhunwala) and ga no. 853 of 2009, cs no. 94 of 2003 (rani leasings & finance ltd. v. deepak jhunjhunwala) it has been held, inter alia, as follows:on the reading of the authorities cited, the following ..... plaintiff failing to take steps within reasonable time for effecting service of the writ of summons.(ii) as to what is reasonable time would be governed by the provisions of chapter viii of the rules on the original side of this court, failing which the provisions of order ix of the code and the principles underlying therein would apply.(iii) .....

Magma Fincorp Ltd. Vs. Bunty J.C.B. Earth Movers and anr.

Court : Kolkata

..... thing which would be evident from the use of the expression 'suit' and 'petition' to be found in the bible.'petition'- esther, chapter 5'6': and the king said unto esther at the banquet of wine, what is thy petition? and it shall be granted thee: ..... words, in such cases, leave under clause 12 is imperative.20. i had occasion to consider this question in the case of lt finance limited v. ravi kumar and anr. in ap no. 274 of 2009 and ga no. 2915 of 2009 wherein i had expressed the ..... king and haman come to the banquet that i shall prepare for them, and i will do tommorow as the king hath said.chapter 7:'2': and the king said again unto esther on the second day at the banquet of wine, what is thy petition, queen ..... footing. it has been consistently held that the applications under the arbitration act cannot be equated with civil suit. see bhagwat singh v. state of rajasthan : air 1964 sc 444; nawab usmanali khan v. sagar mal air 1965 sc 1978; and firm ashok traders v. gurumukh das saluja : (2004) .....

Ashok Kumar Todi Vs. Kishwar Jahan and ors.

Court : Kolkata

Reported in : AIR2011SC1254

..... prosecutor. (xxxii) the aforesaid provision makes it very clear that the officers whose names are given hereinabove have also acted beyond the scope of regulation 4 of chapter iii of the police regulation of calcutta. (xxxiii) regulation 2 of chapter viii of the police regulation, calcutta, speaks about set-up of the detective department. regulation 2 and regulation 3 ..... for dismissal of the writ-application. in support of his contention, mr. dutta relied upon the following decisions: 1. nandini satpati v. p.l. dani reported in : air 1978 sc 1025; 2. raja narayanlal bansilal v. maneck phiroz mistry reported in : air 1961 sc 29; 3. aloke nath dutta v. state of west bengal reported in 2007(12 ..... in : air 2004 sc 1576 23. binny ltd. v. sadasivan reported in : air 2005 sc 3202; personal liberty: 24. maneka gandhi v. union of india reported in : air 1978 sc 597; 25. soubhagya v. chief secretary, state of karnataka reported in : 2001 cr.l.j. 238; right to love & marry: 26. lata singh v. state of u .....

Kashi Nath Bose and ors. Vs. the State of West Bengal and ors.

Court : Kolkata Appellate

..... directed to inform you to pray before the honble court of law for redressal of your grievances. thanking you, yours faithfully secretary copy forwarded to: the dy. secretary(finance) the dy. secretary(administration) presidents unit secretarys unit invisible secretary (quoted)23. an affidavit-in-opposition has been filed by the respondent nos. 3 and 4 in ..... defence of laches etc. to disentitle him to those reliefs. the pay fixation can be made only on the basis of the situation existing on 1-8- 1978 without taking into account any other consequential relief which may be barred by his laches and the bar of limitation. it is to this limited extent of proper ..... by allowing the fixation of pay at rs. 450/- to 49 lower division clerks including the respondent nos. 5 to 14 herein and excluding the appellants have acted in a discriminatory manner and in clear violation of the principles of natural justice and fair play. the school education department, government of west bengal by issuing the .....

Quippo Infrastructure Equipment Limited Vs. Srei Infrastructure Financ ...

Court : Kolkata

..... of these stock exchanges before this scheme is filed in this court for approval. 10. then they refer to the said regulations. they argue that there is violation of chapter ix of these regulations. a specific reference is made to violation of regulation 95. i set out this regulation below: 95. (1) an issuer, announcing a bonus ..... cannot cover a situation where such bonus issue is part of a scheme of compromise or arrangement. the opening words of chapter ix make the regulation relating to the issue of bonus shares subject to the act. so this regulation has to be so interpreted that it applies only in case of bonus shares made without the intervention ..... their approval of the proposed scheme. by orders dated 29th april 2010 and 6th may 2010 in those applications such meetings were directed to be convened according to the act and the companies court (rules) 1959. prior to that the respective boards of directors of the petitioners passed resolutions on 28th january 2010 approving the scheme. on .....

Ms. Dharampal Satyapal Limited Vs. the Assistant Commissioner, Commerc ...

Court : Kolkata Appellate

..... tobacco, alone is assessable under tariff item no.2106. after the coming into operation of the finance act, 2001, pan masala, containing tobacco, was classified in chapter 24 as a tobacco product as stated in note-6 thereof and assessable under tariff heading 2404.49. in the case before us ..... chewing tobacco, guthka or other tobacco products as provided in the central excise tariff act (the 1985 act). prior to the enactment of finance act, 2001, pan masala containing tobacco was classified in the 1985 act under chapter 21 as pan masala. note 3 of chapter 21 defined pan masala as a preparation containing betel-nuts, lime and kattha (catechu ..... as 2106. guthka, prior to the coming into operation of the finance act, 2001, was, thus, assessable to excise duty under the 1944 act read with the 1985 act as pan masala under the tariff heading 2106. by the finance act, 2001, note 3 of the chapter 21 was amended and by such amendment, pan masala, not containing .....

Yashdeep Trexim Vs. Board for Industrial and Financial Reconstruction ...

Court : Kolkata Appellate

..... and the supreme court decisions in reserve bank of india v. peerless general finance and investment co. ltd. reported in (1987) 1 scc 424 dealing with the definition of prize chit under the prize chits and money circulation 22 schemes (banning) act, 1978, national buildings construction corporation reported in (1972) 2 scc 1 where the definition ..... of workman in the context of the industrial disputes act, 1947 was considered, vanguard fire and general insurance co. ltd., madras v. m/s. ..... nathjibhai patel, (1998) 3 scc 234. it is contrary to all rules of construction to read words into an act unless it is absolutely necessary to do so. [see stock v. frank jones (tipton) ltd., (1978) all er 948 (hl)]. similarly, it is wrong and dangerous to proceed by substituting some other words for words .....

State of West Bengal and ors. Vs. the Supreme Industries Limited

Court : Kolkata Appellate

..... its first production of goods in a newly set up factory at salt lake on 1st july, 1993 and obtained eligibility certificate under section 10f of the bengal finance (sales tax) act, 1941 for deferment of tax for a period of seven years. the respondent no. 1/company subsequently expanded the factory by setting up a new unit in ..... eligibility in form no. 77 to such dealer.(2) the certificate of eligibility granted under sub-rule (1) shall, subject to the provisions of the rules in this chapter, be valid for a period not exceeding twelve months from the appointed day.(3) when the senior joint commissioner or the joint commissioner or the deputy commissioner is satisfied that ..... of eligibility in form 24 to such dealer.(2) the certificate of eligibility granted under sub-rule (1) shall, subject to the provisions of the rules in this chapter, be valid for a period not exceeding twelve months from the date of commencement of the eligible period referred to in rule 103, rule 116, rule 129 or rule .....

Brooke Bond India Ltd. Vs. Joint Commissioner of Income Tax and anr.

Court : Kolkata

..... . reported in (1978) 114 itr 629 (cal). 4. mr. agarwal, the learned advocate appearing on behalf of the revenue, has, however, opposed the aforesaid contention of dr. pal and has contended that in view of the provisions contained in sub-section (9) of section 40a of the income-tax act, 1961 inserted by the finance act, 1984 with retrospective ..... effect from april1, 1980, only such deduction should be allowed which exists for the purpose and to the extent provided by or under clause (iv) or clause (v) of subsection (1) of section 36 of the act or as required by or under ..... 15. in the case of bharat earth movers vs. commissioner of income-tax (supra), the question before the supreme court was whether for the relevant assessment year 1978-79, the provision for meeting the liability of leave encashment by the employees was liable to deduction. the supreme court answered the question in affirmative as the .....

National Insurance Co. Ltd. Vs. Commissioner of Income-tax-ii, Kolkata ...

Court : Kolkata

..... of acceptance of deposits from its members and which is declared by the central government under section 620a of the companies act, 1956 (1 of 1956), to be a nidhi or mutual benefit society; or (vi) a miscellaneous finance company, that is to say, a company which carries on exclusively, or almost exclusively, two or more classes of ..... the amount of interest which accrues or arises to the assessee before the 1st day of august, 1974, or during the period commencing on the 1st day of march, 1978, and ending with the 30th day of june, 1980, or during the period commencing on the 1st day of april, 1985 and ending with the 30th day of ..... the interest on loans and advances made to other credit institutions accruing or arising to the credit institution in that previous year. similarly, in section 6 of the act, providing mode of computation of the chargeable interest, the legislature has explicitly excluded interest on loans and advances made to credit institutions. 7. thus, the interest received .....