Court : Kolkata
Reported in : AIR1960Cal646,66CWN304
..... with respect to tax on income other than agricultural income. parliament enacted the finance act, 1950 which provided for the imposition of income-tax for the year beginning 1-4-1950. section 3 of the finance act made certain amendments in the indian income-tax act, with effect from that date. the most important amendment is the substitution of ..... in chapter iv of the actread with section 5a(1)are ultra vires inasmuch as they contain restrictions on the subject of mines and minerals, which is a central subject, and is thus an exclusive subject matter of legislation by parliament. the state legislature is, therefore, not competent to pass a law affecting such matters ..... to sections 28 and 29(i) are however very important. as will be pointed out in greater detail hereinafter, the subject of mines and minerals is a central subject, and various statutes have been passed and rules promulgated by the centre in respect thereof. obviously, no mining operation could be carried on, except in accordance .....
Tag this Judgment!Court : Kolkata
Reported in : 1988(18)ECC16,1988(18)LC556(Calcutta),1988(36)ELT225(Cal)
..... make-all excisable goods subject to duty at the rate set forth in the schedule to the central excise tariff act, 1985 (act no. 5 of 1986). under and in terms of central excise tariff act, 1985). under and in terms of central excise tariff act, 1985 the goods produced by the petitioner no. 1 were being classifiable under chapter no. 22 ..... not heard before the said scheme was withdrawn.11. mr. bhaskar masoodkar, senior advocate appearing on behalf of the petitioners submitted that the prime minister and the finance minister in his said budget speech made a composite promise to the industry in the parliament and that on the basis of such a composite promise and assurance ..... at the rate of rs. 12/-. it was suggested by mr. masoodkar that the prime minister and the finance minister's speech in the parliament had created an estoppel on the part of the central government under which central government cannot be allowed to withdraw the said concession under the modvat scheme. it is submitted by mr. .....
Tag this Judgment!Court : Kolkata
Reported in : (2003)4CompLJ333(Cal)
..... chairman -- to fix the reserve price of jessop [shares ?]. the other members of the committee are the representatives from the ministry of disinvestment, ministry of finance, department of public enterprises, department of heavy industries, bbuni and jessop and co.(xiii) after taking into consideration the assets, the liabilities of the company ..... ministerial group (img) on 23.03.2000. the img is headed by secretary (disinvestment) and is comprised of representatives from the ministry of disinvestment, ministry of finance, department of heavy industry, department of public enterprises, department of legal affairs, department of company affairs, bharat bhari udyog nigam limited, jessop & co. ltd ..... 19. he has also invited our attention to the definition given in clause 2 (20) of the railways act, 1989, which reads as under :'2(20). 'government railway' means a railway owned by the central government.'20. he has also invited our attention to the definitions given in clause 2(31) of the railways .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal199,1961CriLJ472,64CWN899
..... reason he was prepared to uphold what he called 'conditional' or 'subsidiary' or 'ancillary' legislation, but not the application by an executive authority of provincial acts to which the central legislature had not applied its mind at all (pp. 347, 348); and for the same reason he excluded) the application of all future legislation. the present ..... the sense of compensation for breach of contract (as in section 74 of the indian contract act). it is also used in certain taxation statutes, e.g. the indian income-tax act or the bengal finance (sales tax) act, in the sense of a penal pecuniary imposition meant for protection of revenue and directed against violation of ..... as debt by civil process, as, for example, in section 28 of the indian income tax act, providing for penalty for concealment of income or improper distribution of profit or in section 11 of the bengal finance (sales tax) act providing for penalty for default in filing returns. its use as meaning punishment for crimes is also .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal407,72CWN440
..... the nearest district magistrate, sub-divisional magistrate or any other magistrate having jurisdiction. stay-in-strikes. 7. strikes are governed by the industrial disputes act, (central act xiv of 1947). the act defines legal and illegal strikes. the district officers' main concern will be the law-and-order aspect of the affair the industrial dispute itself being ..... punished with imprisonment which may extend to six months or with fine which may extend to five hundred rupees or both............'the act is to come into operation in such areas as the central government, by notification directs. it has been applied to various district of west bengal. the general impression is that it applies ..... case that a writ of certiorari could be issued only to quash a judicial or quasi-judicial act and not an administrative act. reliance was next placed on a bench decision of the allahabad high court reported in : air1959all16 sunni central waqf board. lj. p. v. intizar husain. in that case it was held that .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2008Cal118
..... usual process of appeal and second appeal, however time bound such steps may have been made under the said act, would be an exercise in futility in view of a decision of the central information commission which, if not binding on the ultimate appellate forum available to the petitioner, can be seen to ..... limited purpose of understanding the background and state of affairs leading up to the legislation.31. in the case of reserve bank of india v. peerless general finance & investment co. limited reported at : [1987]2scr1 , the fundamentals of contextual interpretation have been emphasised. it is both the reason for the statute ..... distinction between public examinations conducted by institutions established by the constitution or by any enactment like the union public service commission or universities or the central board of secondary education and examinations conducted by other public authorities whose principal function is not of conducting examinations but who hold examinations for filling .....
Tag this Judgment!Court : Kolkata
Reported in : 1992(57)ELT674(Cal)
..... no. 25/90-cx. 1 (hereinafter referred to as the said circular) was issued by the ministry of finance, government of india to'all principal collectorsall collectors of central exciseall collectors of central excise & customsall collectors of central excise & constitution.'7. the said circular after noticing the recommendation of the conference (quoted above) reads as ..... obtained by an assessee, such administrative circulars and/or instructions can grant such relief and when they do so the taxing authorities are bound to act in accordance with such instructions and circulars.14. the respondents have contended :(i) while functioning quasi-judicially officers should not allow their judgments to ..... be reduced to a dead letter. at the same time it cannot be lost sight of that several decisions noted above have held that central excise officers acting quasi-judicially must exercise their independent judgment.18. in my view the principles that emerge from the aforesaid decisions read in the light of .....
Tag this Judgment!Court : Kolkata
Reported in : [2002]254ITR581(Cal)
..... notice runs as under :'2. in this context your attention is invited to the provisions of section 269ue(1) of the income-tax act, as amended by the finance act, 1993, in terms of which the property in question has vested in the central government on the date when the order was passed under section 269ud(1) of the income-tax ..... act, namely, march 31, 1995. the said vesting of the property must be in terms of the agreement for transfer, that is, in terms ..... v. union of india : [1996]222itr168(patna) held that in the case of pre-emptive purchase of immovable property section 269uf of the income-tax act, 1961, laid down that the central government should pay, by way of consideration for such purchase, an amount equal to the amount of apparent consideration. under section 269ug, the amount of consideration .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal1,71CWN719
..... to time. 2. before i proceed further, it will be necessary to consider the provisions of the said act. the said act of 1958 was preceded by the government premises (eviction) act, 1950 (central act xxvii of 1950). this act was promulgated because government was faced with the fact that many of its properties came to be in the occupation ..... as all of them involve a matter of great public importance, pamely the vires of the public premises (eviction of unauthorised occupants) act. 1958 (central act 32 of 1968) (hereinafter referred to as the 'said act'). there has been a common argument in all these cases and the point of law being tht same, they will all be governed ..... section 124), in the public demand recovery act, (section 4 read with sections 9 and 10) in the bengal finance sales tax act, 1941 (section 14(3)) and in the land acquisition act (sections 4, 5a and 6), thika tenancy act (w. b. act 11 ot 1949) the bengal municipal act, and the calcutta municipal act 1951 under sec 12(1) of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal44,61CWN27
..... or for maintaining supplies and services essential to the life of the community. sub-rule (4) runs as follows:'whenever in pursuance of sub-rule (1) -- the central or provincial government requisitions --any movable property the owner thereof shall be paid such compensation as that government may determine.'58. p. n. mookerjee j. has held ..... of bengal. that liability is created by rule 75 a (4). of the defence of india rules. sub-rule (1) of rule 75a authorised the central or provincial government to requisition any moveable or immovable property if in the opinion of that government it was necessary or expedient so to do for securing the ..... must be interpreted in the technical sense in which it was used in section 178, government of india act, 1935 and'in that context financial obligation would mean obligations arising out of arrangements or agreements relating to state finance, such as distribution of revenue, the obligation to grant financial assistance by the union to any state or .....
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