Court : Kolkata
Reported in : (1977)IILLJ285Cal
..... a fixed monthly amount. mr. chatterjee in this connection has relied on the following observations of the allahabad high court in the .case of goc in chief, central command, luknow v. purnilal reported in 19 0 allahabad law journal 161 at page 162; 'salary must be a fixed monthly allowances by way of pay or ..... in any event, they provide the statutory authority with necessarily guide lines. it is the argument of mr. chatterjee that the statutory authority even administratively cannot act arbitrarily and are bound to follow the said guide lines and cannot be permitted to depart from the same arbitrarily and any arbitrary departure from the guide lines ..... (l) (m) para 19.7 which defines 'minor misconduct' inter alia provides-' 19.7 toy the expression minor misconduct' shall be meant any of the following acts and omissions on the part of an employee;(a) absence without leave or overstaying sanctioned leave without sufficient grounds;(b) unpunctual or irregular attendance;(c) neglect of work, .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]39STC246(Cal)
..... in this application the petitioner is challenging an order of assessment dated 16th january, 1974, under section 9(2) of the central sales tax act, 1956, read with section 11(1) of the bengal finance (sales tax) act, 1941.2. the period relevant for the said assessment was 1st april, 1972, to 30th january, 1973.3. it ..... on 16th january, 1974. there was a fresh certificate of incorporation in favour of coal india limited on 21st october, 1975. section 17 of the bengal finance (sales tax) act, 1941, provides as follows :17. transfer of business. where the ownership of the business of a registered dealer is transferred absolutely by sale, gift, bequest ..... fresh assessment in accordance with law after giving the petitioner reasonable opportunity. if necessary, the respondent-authority will ensure compliance under section 21a of the bengal finance (sales tax) act, 1941, of such papers and documents that may be in the possession of the coal mines authority.15. with the aforesaid direction the rule is .....
Tag this Judgment!Court : Kolkata
Reported in : [1981]127ITR842(Cal)
..... of appeal has been given.7. counsel for the assessee, however, drew our attention to sub-section (1a) of section 214 of the i.t. act which was inserted by section 16 of the finance act, 1968, and came into effect from april 1, 1968. though the assessment year involved is 1967-68, there is no dispute that sub-section (1a) ..... of section 214 would be applicable in this case. section 214 reads as follows :'214. (1) the central government shall pay simple interest at nine per cent ..... :'229. recovery of penalties, fine, interest and other sums.--any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this act, shall be recoverable in the manner provided in this chapter for the recovery of arrears of tax.'15. in view of this provision, if parliament wanted that sub-section ( .....
Tag this Judgment!Court : Kolkata
Reported in : 1979CENCUS359D,1984(15)ELT337(Cal)
..... revenue and insurance by notification no. 56/72-c.e., dated 17-3-72, had exempted jute, twine, yarn, thread, ropes and twine, all sorts falling under item 18d of the first schedule to the central excises and salt act, 1944 (1 of 1944), and consumed within the factory in ..... of the central excises and salt act and the central excise rules relating to levy and collection of excise duty including notifications for exemption from payment of excise duty would be attracted to levy and collection of cess under section 9(1) of the act 65 of 1951 read with the jute manufactures cess rules, 1976. the government of india, ministry of finance, department of .....
Tag this Judgment!Court : Kolkata
..... business.the management is by the government. the dissolution can be only by the government. (para 61). the industrial finance corporation is under the complete control and management of the central government. citizens cannot be share-holders. certain specified institutions like scheduled banks, insurance companies, investment trusts and co- ..... that the central government exercises control over the policy of the corporation, that the corporation carries on a business having great public importance and that it enjoys a monopoly in the business. i would draw the same conclusions from the relevant provisions of the industrial finance corporation act which have ..... . (paragraph 50)in respect of the industrial finance corporation, after referring to the various provisions of the same. his lordship held as follows:these provisions of industrial corporation act show that the corporation was in effect managed and controlled by the central government. (para 59.)accordingly his lordship held as .....
Tag this Judgment!Court : Kolkata
Reported in : [1981]130ITR710(Cal)
..... its income-tax return for the assessment year 1966-67, without claiming the said special rebate under paragraph f of part i of the first schedule to the finance act, 1965, in respect of its profits and gains attributable to the business of manufacture and production of soda ash in saurashtra chemicals but subsequently filed a revised return ..... per cent, per annum on the capital employed in the undertaking or hotel, computed in accordance with such rules as may be made in this behalf by the central board of revenue......... (3) the profits or gains of an industrial undertaking or a hotel to which this section applies shall be computed in accordance with the provisions ..... allowing all allowable deductions and rebates including the development rebate but without allowing the special rebate tinder para. f of pt. i of the first schedule to the finance act, 1965. we are unable to accept the contention of mr. bajoria that the said profits or gains were the gross or commercial profits and not the net .....
Tag this Judgment!Court : Kolkata
Reported in : (1981)21CTR(Cal)293,[1981]130ITR747(Cal)
..... stale of maharasmra v. mayer hans george : [1965]1scr123 . there the supreme court was dealing with section 8 of the foreign exchange regulation act, 1947, which provided as follows :'8. (1) the central government may, by notification in the official gazette, order that subject to such exemptions, if any, as may be contained in the notification, no ..... the revenue drew our attention to the purpose of the introduction of the. explanation in 1964. he referred us to the finance minister's budget speech in introducing the finance bill in 1964. paragraph 65 of the finance minister's budget speech, to which he drew our attention, in our opinion, does not carry the matter much further. ..... (see in this connection [1964] 51 itr 90). it is evident from the provision of the act itself that the explanation was .....
Tag this Judgment!Court : Kolkata
Reported in : [1986]59CompCas335(Cal)
..... bench of the bombay high court that the expression 'any other undertaking ' in section 23(1) of the said act had to be given the meaning under section 2(v) thereof. the central bank of india not being engaged in production, supply, distribution or control of goods of any description or providing service ..... (6) on receipt of an application under sub-section (2) or sub-section (4), the central government may, if it thinks fit, refer the matter to the ..... before giving any effect to its proposals, make an application in writing to the central government in the prescribed form of its intention to make such acquisition, stating therein information regarding its interconnection with other undertakings, the scheme of finance with regard to the proposed acquisition and such other information as may be prescribed... .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1983)LC1295DTri(Kol.)kata
..... the appellants have a right of appeal before this tribunal.it may be that prior to the coming into force of the finance (act no.2) act, 1980 (act no. 44 of 1980), the central board of excise and customs might have entertained appeals against the order or decision passed by the additional collector but on that ..... , with consent, we clubbed all the appeals and heard arguments for both sides.3. shri chatterjee contended that after coming into force of the finance (act no. 2) act, 1980 (act no. 44 of 1980), an appeal against the decision or order passed by the additional collector of customs does not lie to the appellate tribunal ..... water mark at spring tide on either side of the river. in exercise of powers conferred by sub-section (1) of section 4 of the customs act, 1962, the central government appointed collector of central excise, ahmedabad, allahabad, bangalore, baroda, bombay, chandigarh, guntur, hyderabad, jaipur, bhubaneshwar, kanpur, madhya pradesh, madras, madurai, nagpur, patna and .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)6ITD225(Kol.)
..... law stood during the assessment year and the ito did not allow deduction correctly under section 80m. sections 80aa and 80ab were introduced in chapter via by the finance (no. 2) act, 1980, with retrospective effect from 1-4-1968 and 1-4-1981. it has been stated earlier that for reopening the assessment under section 147(b), only ..... than four hundred branches in addition to the branches referred to in sub-section (3) within five years of the appointed day or such extended period as the central government may specify in this behalf, and the places where such additional branches are to be established shall be determined in accordance with any such programme as may ..... be drawn up by the central government from time to time in consultation with the reserve bank and the state bank, and no branch so established shall be closed without the previous approval of .....
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