Court : Kolkata
..... reimbursement of additional duty of excise levied on fuel under the finance acts would also be admissible. ..... in addition to such contention, learned advocate for the respondents has relied upon section 53 of the special economic zones act, 2005 and rule 46(13) of the special economic zones rules, 2006.5. .....
Tag this Judgment!Court : Kolkata
..... further case of the defendant is that he sent letter dated 7.2.2001 to rani leasing and finance limited and letter dated 14.2.2001 to npr finance limited through said g.p kedia requesting to sell 10,400 shares and 61,500 shares respectively to realise the outstanding dues intimating that defendant would not be liable for any loss by reason of plaintiffs holding on the shares ..... when pawnor makes default in payment of the debt, section 176 of the act gives right to the pawnee to bring suit for retaining the pledged good as collateral security with alternative options to sell the pledged goods after giving reasonable notice of the sale to the pawnor and in case of ..... since the defendant / appellant owed rs.1,09,600/- to rani leasing and finance limited which is a sister concern of npr finance limited, the defendant / appellant agreed to set off the said amount of rs.1,11,450/- against his said dues of rs.1,09,600/- without insisting for refund of balance amount of rs.1850/-. ..... at calcutta civil appellate jurisdiction original side present : the hon ble mr.justice biswanath somadder and the hon ble mr.justice sankar acharyya apd no.261 of 2016 in connection with c.s.114 of 2002 sanjay khemani -vs.npr finance limited and apd no.262 of 2016 in connection with c.s.113 of 2002 sanjay khemani -vs.rani leasing & finance limited for the appellant : mr.pradip kumar ghose, sr.advocate. .....
Tag this Judgment!Court : Kolkata
..... ).learned senior advocate for the petitioner submits that, when the authorities are acting with a closed mind, then the entire show-cause notice as also the subsequent proceedings stand vitiated ..... he refers to an incident occurring on march 27, 2017 and submits that, a section of the passengers in coaches b-8 and b-9 of sealdah bound rajdhani express are took exception to the dinner served. ..... however, that should be done by amending the writ petition and not by filing successive affidavits ..... the petitioner has brought it on record through the way of an interim application, not requiring an amendment to the writ petition. ..... he refers to the contract itself and submits that, a material breach contemplated under article 16 of such contract happening, the railway authorities are entitled to act in terms of the provisions of article 18 and terminate the contract. ..... at the stage of entering into a contract, the state acts purely in its executive capacity and is bound by the obligations of fairness. 70.2 ..... state in its executive capacity, even in the contractual field, is under obligation to act fairly and cannot practice some discriminations. 70.3. ..... he submits that, the railway authorities are acting with a closed mind with regard to the show-cause notice ..... thirdly, the fact that a dispute falls in the domain of contractual obligation, would make no difference to a challenge raised under article 14 of the constitution of india on the ground that the impugned act is arbitrary, unfair and unreasonable. .....
Tag this Judgment!Court : Kolkata
..... the longer period of limitation as provided under the proviso to section 73(1) of the finance act, 1994 was invoked for recovery of the aforesaid amounts of service tax and education cess ..... the assessee, he submitted, showed cause by letter dated 14th january, 2008 in which the following was relied upon as set out below: that they discontinued the financing business modes of leasing and hire purchase , which together with service tax impact, would be costlier and make for them difficult to survive in the competitive market ..... further relied on the opinion expressed in the said order regarding hire purchase finance not being taxable under the category of banking and other financial service . ..... loan against hypothecation cannot be termed as financial leasing as defined under section 65(12) of the said act so no service tax is payable on such activities. ..... to the scn he submitted that the demand, for banking the and 65(105)(zm) respective other and periods, financial business was services auxiliary on two falling services counts under namely section falling under section 65(105) (zzb).both under the said act. ..... he relied on section 83a of the said act which is reproduced below: 83a.power of ..... thereunder any person is liable to a penalty, such penalty may be adjudged by the central excise officer conferred with such power as the central board of excise and customs constituted under the central boards of revenue act, 1963(54 of 1963).may, by notification in the official gazette, specify. .....
Tag this Judgment!Court : Kolkata
..... the matter has been examined in the board section 5(2)(a) of the income-tax act provides that only such income of a non-resident shall be subjected to tax in india that is either received or is deemed to be received in ..... with the ratio of the decision of the karnataka high court and in our opinion the interpretation be given to sub section (b) of section 5(2) of the act would also apply to section 5(2)(a) of the act. ..... while answering the question of law there under with reference to section 9(1)(xii) in the said case it has also been held that the salary which is earned in india will alone be regarded as income arising in india and ..... the legal position in a similar situation, clarification has been given by the ministry of finance on 11th april 2017 under circular no.13/2017. ..... d) under section 15 of act even on accrual basis salary income is ..... c) the criteria of applying the definition of section 5(2)(b) would be such income which is earned in india for the services rendered in india and ..... is that during that year, the assessee had the status of non-resident under section 6 of the income tax act, 1961. ..... in our opinion the authorities under the income tax act did not properly apply the provisions of law to the case of ..... stand is that the said sum attracts section 5(2)(a) of the act. 3. ..... income of the assessee constituted earning outside india while the assessee was an nri and mere receipt of the said sum in the assessee s nre account would not subject it to tax under the 1961 act. .....
Tag this Judgment!Court : Kolkata
..... this is because under section 263 of the succession act, 1925, any person interested in the estate of the alleged testator, if aggrieved by the grant, is entitled to apply and obtain revocation thereof. ..... it has been said over and over again that there is no such thing as conditional probate or an amended probate. ..... department and all parties concerned are to act on a xerox signed copy of this order on the usual undertakings. .8. ..... all parties concerned are to act on a singed photocopy of this order on the usual undertakings. .9. .....
Tag this Judgment!Court : Kolkata
..... , title and interest in respect of the portion of the premises in the year 2012 to one, m/s.active vanijya pvt.ltd.this court is informed that in a suit for eviction filed against the contesting respondents, an application for amendment of the written statement was taken out to incorporate those facts which was eventually refused by the trial court. ..... before this court proceeds to decide the issues involved in the instant writ petition, it would be profitable to quote section 411 of the kolkata municipal corporation act, 1980 which runs thus 411. ..... (c) all expenses incurred by the municipal commissioner in taking action under this sub-section shall be paid by the owner of such wall, building or thing. ..... the corporation found the property in question to be in dangerous and ruinous condition and issued a notice under section 411 of the kolkata municipal corporation act, 1980. ..... by such statement is the person in whose favour the petitioner has transferred his right, title and interest and it is not open to the tenants to challenge even a title of the petitioner because of the embargo created under section 116 of the evidence act. ..... (3) the provisions of this act and of any rules or regulations made thereunder relating to buildings shall apply to any work done in pursuance, or in consequence, of a notice issued under subsection (1). .....
Tag this Judgment!Court : Kolkata
..... in operation and the entire gamut of infringement was confined to what it is now contained in 29(1) of the 1999 act without the full import of the nature of the acts that would amount to infringement being exhaustively spelt out as done now under the other subsections of section 29 of the 1999 act, the act of infringement was confined to resemblance of the mark on the one hand and the perceived offending mark being used in relation to goods or services in respect of which the ..... the appellant suggests that if the owner of a registered trademark does not make out a case of infringement either under section 29(2) or under section 29(4) of the act, such owner may scarcely claim an injunction on the cause of action of passing-off since the tests would be no different ..... according to the appellant, the interlocutory court itself found that there was neither a case made out under section 29(2) of the act nor under section 29(4) thereof and the tests for passing-off would be no different from that of infringement in a case as the ..... without noticing that a case under section 29(2) of the act and one under section 29(4) thereof could not be run in respect of the same mark simultaneously and could only have been made out in the alternative, the judgment and order first considers the case under section 29(4) of the act at page 39 thereof and then the case under section 29(2) of the act at page 40 thereof before spelling out the operative part at page 43 with two further cases discussed over .....
Tag this Judgment!Court : Kolkata
..... respondent no.4 was responsible for ensuring all compliance issues including setting up fraud and collusion controls, monitoring player activities etc.the areas where, according to the respondent no.6, has acted illegally and have caused financial loss are the extensive areas entrusted with the various responsibilities and more particularly respondent no.4 and the plaintiffs are not responsible for such losses. ..... the contents of the website publication on 4th december, 2016, on behalf of the plaintiffs that pokerguru has no control over the day to day operation of finances of spartan poker and that pokerguru would be launching a new and improved spartan poker soon is explained by contending that since by that time, the defendant no.1 was incorporated and the defendant no.7 ..... referred to section 4 of the partnership act and sections 14 and 38 of the specific relief act and submits that an agreement to enter into a partnership agreement would not be enforceable more particularly having regard to section 14(b) of the specific relief act, 1963. ..... senior counsel appearing with mr.ranjan bachawat, senior advocate, in reply has submitted that specific relief act, 1963 was enacted to amend the law relating to certain grounds of specific relief. ..... passed a resolution for removal of the petitioner no.1 from the board of directors of the respondent no.7 and prima facie it appears that the petitioner no.1 has acted against the interest of the respondent no.7, the interim order stands vacated. .....
Tag this Judgment!Court : Kolkata
..... to the corporation, since they cannot operate and maintain the modern abattoir involving large human resources and the finance, a policy decision has been taken to award the contract for such purposes through an open tender process. ..... equally this court does not find either under section 426 of the kmc act nor in any provision therein which empowers the municipal authorities to earmark the number of slaughters for export and domestic ..... or decision made by the authority is mala fide or intended to favour someone; or whether the process adopted or decision made is so arbitrary and irrational that the court can say: the decision is such that no responsible authority acting reasonably and in accordance with relevant law could have reached ; (ii) whether public interest is affected. ..... is thus a statutory obligation and responsibility of the corporation to maintain and set up slaughter houses under section 426 of the act which runs thus: s. ..... there is no rationality in the aforesaid clause as one section is permitted to utilize the major capacity whereas the others have to squeeze themselves within the remaining ..... section 12 of the apeda act obligated every person, exporting any one or more of the scheduled products, to apply before the authority to the registrar as an exporter of the scheduled product or ..... indubitably, the kmc constituted under the kmc act, 1980 is to ensure better municipal governance in the city of kolkata and have statutory obligation to build and maintain a hygienic .....
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