Court : Kolkata
Reported in : AIR1962Cal635,66CWN970
..... application of laws) order 1952 etc. before the special bench, however, the cases took a new turn and, in view of the arguments before us and certain earlier chapters of the present litigations, as revealed by the records, it has now become unnecessary to pronounce upon the validity or otherwise of the taxes or duties in question, ..... assam civil courts act, 1887 subject to a specified modification of section 4 thereof and the code of civil procedure, 1908 were by paragraph ..... of the high court at calcutta to chandernagore as from may 2, 1950. the chandernagore (merger) act passed on september 24, 1954 came into force on october 2, 1954. all these appeals and revision petitions have been referred to this bench under chapter ii rule 1 proviso (ii) of the appellate side rules.2. the bengal, agra and .....
Tag this Judgment!Court : Kolkata
Reported in : [1970]77ITR31(Cal)
..... from the assessment proceeding. they are in that sense inseparably connected. it is not open to the income-tax officer or the appellate assistant-commissioner under chapter 21 of the act to take penalty steps against the assessee which does not arise out of the assessment proceedings. in that sense it is not an unrestrained or unqualified ..... observations of that report at page 225 about 'lis' have no application in the present context for the simple reason that here the penalty proceedings under chapter 21 of the income-tax act, 1961, spring from the assessment proceedings before the income-tax officer.51. the second case on which mr. roy relied is emperor v. gulam ..... that the assessee shall be heard or be given a reasonable opportunity of being heard is a requirement before an order imposing a penalty under chapter 21 of the income-tax act, 1961, is made. the order imposing the penalty requires that condition to be satisfied but there is no such limitation for initiating or commencing .....
Tag this Judgment!Court : Kolkata
Reported in : (1999)2CALLT527(HC)
..... of the cause of action when relief claimed against the proposed action of respondent corporation in exercise of the power vested in it under section 29 of state finance corporation's act, 1951.i, therefore, have no hesitation in holding that the above writ petition is not maintainable in this court.in the result, the above writ petition ..... has also been forwarded to the directors of the petitioner no.1 company at their address at 150, b.k. pal avenue, calcutta.5. earlier, the respondent finance corporation had issued a notice dated 31.12.84 calling upon the petitioner no.1 to pay to the respondent an aggregate sum of rs. 20,91,953.32. ..... writ against a person or authority, resident within the jurisdiction of another high court.15. in ok & natural gas commission v. utpal kumar basu & ors., reported in : (1994)4scc711 ; the above legal position has been reiterated and in determining the objection of lack of territorial jurisdiction, it is stated that the court must take all the facts pleaded .....
Tag this Judgment!Court : Kolkata
Reported in : [1972]84ITR526(Cal)
..... payable after 35 days from notice of demand and section 222 provides the mode of recovery by summary certificate proceedings. by referring to several sections in several chapters of the act, mr. pal contended that a definite scheme of legislative intent clearly appears in the process of assessment that the tax assessed shall be payable on notice ..... f under the heading ' general', section 265 occurs. yet mr. mukherjee wanted us to read that section as a special provision to override section 220 in chapter xiv of the act. the contention is devoid of reason and must fail.22. regarding applicability and use of the maxim expressio unius est exclusio alterius, i fully agree with ..... may be. it does not enable us to read a negative in respect of payability of the tax assessed for which there are specific express provisions in chapter xiv of the act.23. it may also be pointed out that section 220(6) deals expressly with a situation when an appeal is pending before the appellate assistant commissioner .....
Tag this Judgment!Court : Kolkata
Reported in : (2004)191CTR(Cal)553,[2004]269ITR529(Cal)
..... of the order appealed against and this has been decided in a customs matter by the supreme court in the case of collector of customs v. krishna sales (p.) ltd., : 1994(73)elt519(sc) . in paragraph 6 of the said judgment it has been observed as follows (page 1241) :'according to the said para. 4, the goods will not be ..... the same is set aside. in support of his contention he has relied on a decision of the supreme court reported in collector of customs v. krishna sales (p.) ltd., : 1994(73)elt519(sc) . then he refers to the judgments of the learned single judge of this court reported in nicco corporation ltd. v. cit : [2001]251itr791(cal) in the ..... and the interest-tax act, 1974 (45 of 1974), and the amount of the liability determined on completion of the assessment under section 153a and the assessment of the year relevant to the previous year in which search is initiated or requisition is made, or the amount of liability determined on completion of the assessment under chapter xiv-b for the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal677,1959CriLJ1310
..... section 254 of the code of criminal procedure when the magistrate is of the opinion that there is ground for presuming that the accused had committed an offence triable under chapter 21 which such magistrate is competent to try. he then takes the plea of the accused under section 255 of the code of criminal procedure. charge was framed in this ..... was discovered that p. w. 6 kanailal kar had died. the learned magistrate after having framed a charge had to follow the procedure laid down in the several sections of chapter xxi. he could not then say that he had no jurisdiction to try the case and after the framing of the charge, the only course left to him was either ..... their evidence in toto and we see no reason to differ from his view of evidence adduced in this case.9. we are clearly of the view that the respondent acted in good faith and intended the publication for the good of the public.10. the order of acquittal therefore was well merited. it will be seen from the evidence of .....
Tag this Judgment!Court : Kolkata
Reported in : 2001ACJ1591,(2000)3CALLT369(HC),[2001(88)FLR290],(2000)IILLJ1337Cal
..... of the vehicle by that person or that other person, as the case may be, a policy of insurance complying with the requirements of this chapter.'8. the relevant portions of section 147 of the said act reads thus :-'section 147. requirements of policies and limits of liability :--(1) in order to comply with the requirements of this ..... is earlier. this means, after the said period of four months, a new insurance policy consistent with the new act is required to be obtained.' 18. in new india assurance co. ltd. v. raj kumari & ors., reported in 1994 acj 1110, a division bench of allahabad high court, held :'insurer is liable to compensate a workmen driver to ..... the extent provided under the workmen's compensation act. it comes to rs. 1,27,047/-. otherwise also under the act just compensation would be near about the said amount. accordingly, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal704
..... place of public resort, recreation or amusement including receipts from rent and advertisements and sale of admission ticktes but excluding taxes on 'the sale of such tickets.'in chapter xxvi dealing with 'inspection and regulation of premises., and of factories, trades and places of public resort,' section 443 is in these words:'no person shall, ..... ether portions of the statute, the first circumstance which deserves mention is that in more than one place of the calcutta municipal act, cinema houses have been referred to as places of public resort. in chapter xi where the subject of impost ion of consolidate rate is dealt with, we find in section 168, sub-section (4 ..... a distinction between pub-lic places and places of public resort. chap. xxi and schedule xv of the act deal with streets and public places. they do not in terms refer to and provide for cinema houses. chapter xxvi and schedule xvii deal with inspection and regulation of premises and of factories, trades and places of public .....
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 : (1987)0CALLT179(HC)
..... and he also pointed out that on the basis of the formation of the executive committee under section 17, there functions have not been defined but in chapter ix of the regulations the powers and functions of the executive committee are indicated.34. the submission of two appointing authorities of the employees of the said ..... it cannot be said that the order has wholly illegal or without jurisdiction because regulation 85(a) of the said regulation, which lays down that nothing in this chapter shall affect the power of the council to review any decision of the standing or other committees, clearly confiace in the council, inspite of formation of the ..... of the said institute, but has not defined their functions under the said act. it was mr. benrejee's categorical; submissions that regulation 85 in chapter 9 lays down the powers of the executive committee and according to section 17(3) of the said act which lays down that the executive committee shall consist of president, vice-president, .....
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