Court : Kolkata
Decided on : Apr-26-1999
Reported in : (2000)2CALLT353(HC),1999(2)CHN391
..... only clarificatory in nature. learned judge of the orissa high court has observed as follows in paragraph 14 of the said judgment :'by the motor vehicles (amendment) act. 1994 section 147(1)(b)(i) has been amended substituting the words 'injury to any person, includingowner of the goods or his authorised representative carried in the vehicle ..... in case of death or bodily injury.38. it was further held by the orissa high court in the aforesaid decision that by the motor vehicles (amendment) act, 1994 section 147(1)(b)(1) has been amended substituting the words 'injury to any person, includingowner of the goods or his authorised representative carried in the vehicle' ..... ) to cover any contractual liability.' 40. the material provisions of section 147 as it stood before the 1994 act are quoted below :--'147. requirements of policies and limit of liability : (i) in order to comply with the requirements of this chapter, a policy of insurance must be a policy which (a) is issued by a person who is .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-27-1999
Reported in : (2000)163CTR(Cal)45,[1999]238ITR354(Cal)
..... 2 appended to section 37 was inserted in 1985 with effect from april 1, 1976. sub-section (2b) of section 37 as inserted by the finance act of 1970 reads thus :'notwithstanding anything contained in this section, no allowance shall be made in respect of expenditure in the nature of entertainment expenditure incurred ..... ourselves in complete agreement with the division bench decisions ofthis court in jeewanlal (1929) ltd. v. cit : [1983]142itr448(cal) , merinoply andchemicals ltd. v. cit : [1994]209itr508(cal) and kesoram industries and cotton mills ltd. v. cit : [1991]191itr518(cal) , and hold that transport subsidy isgranted only for the purpose of recouping or ..... covered by three division bench decisions of this court, viz., jeewanlal (1929) ltd. v. cit : [1983]142itr448(cal) , merinoply and chemicals ltd. v. cit : [1994]209itr508(cal) as also kesoram industries and cotton mills ltd, v. cit : [1991]191itr518(cal) , mr. poddar appearing on behalf of the applicant submitted that the said .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-28-1999
Reported in : [2000(85)FLR922],(2000)IILLJ894Cal
..... this revisional application under article 227 of the constitution of india at the instance of general manager, south eastern railway is directed against order, dated may 6, 1994 passed by the commissioner, workmen's compensation, west bengal, in claim case no. 435 of 1991 thereby holding that the husband of the opposite party was a ..... workman within the meaning of workmen's compensation act, 1923 (1923 act), and as such the claim case filed by the opposite party claiming compensation for the accidental death of her husband was maintainable. the only question that ..... servants only for the purpose of indian railways act except chapter vi-a.8. as regards the other submission of sri banik that section 9 of the rpf act not having excluded the operation of the 1923 act specifically whereas other three acts have been specifically excluded thereby intending that 1923 act will be applicable, i do not find .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-23-1999
Reported in : (1999)154CTR(Cal)105,[1999]238ITR13(Cal)
..... 113 irrespective of the previous year. in my opinion, sub-section (2) of section 158ba has to be interpreted in this manner that whatever the finance act the undisclosed income as assessed under chapter xivb must be taxed at the rate mentioned in section 113 notwithstanding the different rates for the different years. there is a three-clause explanation added ..... income is charged to tax at 60 per cent, irrespective of what rates or slabs the finance act of the corresponding opened up block years had provided at the material time.6. the above is a very rough and ready overall view of chapter xivb. it is necessary to have this overall view to see the facts of this case ..... for the block period.7. out of the ten years opened up for block assessment, the regular assessment was outstanding in respect of two assessment years only, viz., 1994-95 and 1995-96, but we are concerned in the present writ with only one assessment year, viz., 1995-96.8. while the order for block assessment was subsisting .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-1999
Reported in : [1999]240ITR579(Cal)
..... the details are grasped, is really very short, usual and simple.3. after the tribunal passed its order in april, 1998, an explanation was added to the income-tax act in chapter xivb to section 158ba and under that explanation regular assessments for all years in the block period are also required to be made.4. in regard to the regular assessment ..... orissa high court in cit v. itat : [1992]196itr590(orissa) and cit v. itat : [1992]196itr683(orissa) and a decision of the andhra pradesh high court in cit v. itat : [1994]206itr126(ap) .12. mr. bajoria's submission was that the order impugned should properly be dealt with by the writ court so that the assessee is not in any manner ..... authorities in this regard (cit v. kelvin jute co. ltd. : [1980]126itr679(cal) ; cit v. r. m. and co. : [1984]148itr353(ap) and cit v. m. p. electricity board : [1994]210itr425(mp) ). as there was no dispute in regard to this point, i do not discuss these cases.14. as regards the power of recall of the tribunal of its .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-16-1999
Reported in : (2003)ILLJ364Cal
..... or under section 13, section 14, section 16 or section 17 (save as otherwise provided in this proviso) or chapter iv (except section 27) or section 43, section 44 or section 45, chapter vi, chapter vii, chapter viii or chapter ix of section 108, section 109 or section 110, in relation to-(a) the workers employed directly by him, ..... prescribed compulsory imprisonment, its managing director and a director respectively being not the principal employers as per the definition under section 2(17) of e.s.i. act, 1948 the complaints against them are not maintainable and lastly the complaints lack ingredients as to the liability and responsibility of the managing director and a director of ..... (hereinafter referred to as e. s. i. act, 1948) for three different periods. on the basis of the aforesaid three complaints three criminal cases bearing no. c/1108/94, c/1109/94 and c/1110/94 were registered some time in the month of july, 1994 and summons were issued by the learned metropolitan magistrate in .....
Tag this Judgment!Court : Kolkata
Decided on : May-10-1999
Reported in : AIR1999Cal191
..... are totally debarred from plying the buses on the notified route. there can also be a scheme where such restriction is a limited one but chapter iva of 1939 act or chapter vi of 1988 act does not contemplate any scheme which would prohibit the public sector undertaking from plying their buses. such a provision, thus, is clearly contrary to ..... which arise for consideration in these appeals, inter alia, is as to whether the state government in exercise of its power conferred upon it under chapter iv a of the motor vehicles act, 1939 can issue permit to the stage carriage operators in exclusion to the state government undertakings or not.2. the basic fact of the matter ..... made to the 1963 scheme was required to be considered in the light of the old scheme. in mithilesh rani v. regional transport authority, dehradun, reported in : [1994]2scr316 , the apex court deprecated such a practice saying :--'we do not know what are the terms of the scheme(s). we do not know whether the scheme excludes .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-01-1999
Reported in : (2000)2CALLT125(HC)
..... registered and numbered as a suit and the parties are described as plaintiff and defendant respectively. similarly, matrimonial suits under the indian divorce act,1869 are originated by filing a petition (vide chapter xxxva of the original side rules of this court). a testamentary suit is also initiated by an application for grant of probate or ..... : : [1976]3scr308 as also in anwart basavaraj patil v. siddaramalah : : [1993]1scr313 and accepted as settled law in simhadri satya narayan rao v. m. budda prasad : 1994 supp(1) scc 449.17. in mangu ram v. delhi municipality : : 1976crilj179 cited by the appellant, it was held that :'mere provision of a period of limitation in howsoever ..... that section 5 applied to applications under section 8 of the wblra and minor subir ranjan mandal v. sttanath mukherjee: (1994) 1 clj 106 where t. chatterjee-j held that section 5 of the limitation act did not apply to applications under section 8 of the wblra.3. chatterjee j. distinguished the view of guha j. .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-1999
Reported in : (1999)155CTR(Cal)502
..... the details are gripped, is really very short, usual and simple.2. after the tribunal passed its order in april, 1998, an explanation was added to the income tax act in chapter xiv-b to s. 158ba. by that explanation, regular assessments for all years in the block period are also required to be made.in regard to the regular assessment for ..... v. itat : [1992]196itr590(orissa) and in cit v. 1tat & anr. : [1992]196itr683(orissa) and a decision of the andhra pradesh high court in cit v. itat & anr. (1994) 118 ctr (ap) 187: (1994) 206 er 126 .mr. bajoria's submission was that the order impugned should properly be dealt with by the writ court so that the assessee is not in ..... three authorities in this regard, cit v. kelvin jute co. ltd. : [1980]126itr679(cal) , cit v. r.m. & co. : [1984]148itr353(ap) : 1359 and cit v. m.p. electricity board : [1994]210itr425(mp) : , as there was no dispute in regard to this point, i do not discuss these cases.7. as regards the power of recall of the tribunal of its .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-14-1999
Reported in : (2000)74ITD161(Kol.)
..... provisions were introduced for the first time by the finance act, 1983 with effect from 1-4-1984. these provisions were contained in section 80vva and remained on the statute book from assessment year 1984-85 to assessment year 1987 ..... pari materia with earlier section 115j which has been rendered inoperative with effect from the assessment year 1991-92 by an amendment made to sub-section (1) by the finance act, 1990 with effect from 1-4-1990. the rationale offered by the government for the introduction of section 115ja remains the same as was given when somewhat similar ..... of sutlej cotton mills ltd. v. asstt. cit [1993] 45 itd 22 (cal.) (sb) as also on in the case of oswal agro mills ltd. v. dy. cit [1994] 51 itd 447 (delhi), it was claimed that they were required to be excluded from the book profits.4.1 with regard to the duty-free import entitlement, it was .....
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