Court : Kolkata
Reported in : (1997)2CALLT171(HC)
..... of hypothecation, the person in possession of the vehicle under that agreement.'16. under the motor vehicles rules, the word 'dealer' has also been defined under the motor vehicles act under section 2(8), as below :'(8) 'dealer' includes a person who is engaged-(a) in the manufacture of motor vehicles; or(b) in building bodies for attachment to chassis; ..... motors.23. secondly, according to dr. chakraborty, that unless at least the rates at which the tax will be payable to provide in the schedule, there can be no imposition of tax and that tax could not be imposed in the absence of rate prescribed.24. it is well-settled principle of law that all charges upon the subject ..... in the aggregate 50% of the rate specified in the schedule on the date of commencement of the said act.10. section 22 of the motor vehicles act 1939 (act iv of 1939) provides that no person shall drive any motor vehicle and no owner of motor vehicle shall cause on permit the vehicle to be driven in any public place or in .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1975Cal368,79CWN648,1979(4)ELT313(Cal)
..... /70/ 136 dated 7th november, 1969 to petitioner no. 2, sic8/68/69/143/dg/om/5/69-70 dated 18-11-1969 topetitioner no. 4 and sic/68/69/dg/om/5/ 69-70 dated 29-11-1969 to petitioners nos 2, 3 and 5 under section 19-e of the said act, and/or stay of operation of the same pending ..... were the collector of customs and central excise, west bengal, several customs officials and the union of india. in this judgment we propose to cover both the appeals. the appellants in the present appeal are the respondents in appeal no. 72 of 1973. let us discuss ..... c.j. 1. this appeal and appeal no. 72 of 1973 arise out of the judgment and order of sabyasachi mukharji, j., d/- 13-7-1972 on an application under article 226 of the constitulion. the petitioners before the trial court were messrs. hindustan motors ltd. and rajendra prosad jhunjhunwala, vice-president (finance) of the hindustan motors ltd. the respondents .....
Tag this Judgment!Court : Kolkata
Reported in : (2001)1CALLT231(HC),2001(1)CHN259
..... or possession during the period stated above where notification of vesting under section 6 of the act has been issued. there is no reason why different standard should be applied at the stage of revision of records under section 44(2a) to deny right of hearing to persons ..... notification under that section has been issued'. in case revision is made of the record-of-rights previously published in chapter x of the bengal tenancy act, no fresh enquiry regarding the details indicated in rule 6 would be necessary if they are found to be correct on the basis of present and actual possession ..... interests of such an intermediary vested in the state on the extension of that act to chandernagore and therefore the association had no locus standi to apply for transfer. this contention also cannot be accepted, for an 'intermediary' as defined in section 2(1)(i) of that act means 'a proprietor, tenure-holder, under-tenure holder, or any other .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1953Cal591
..... show that the powers and rights of the licensing authorities with regard to the matters of granting, refusing and cancelling of licences, are defined in these notifications. the notification no. 2 itc/48 of the ministry of commerce dated 6-3-1948 (appendix h (i) pages 158-159 small red book) sets out the circumstances and conditions under which ..... it to be the correct view of the scope of the administration of evacuee property act, the act of the respondents in rejecting the applications for licences on such ground must be held to be one which is outside the four corners of the notification no. 2 i.t.c./48 dated 6-3-1948 which governs the matter of refusal ..... of licences.8. it was contended by mr. basu that the rules and' procedure governing the grant of licences show that in exercising the powers and functions of granting or refusing licences the respondents act judicially or quasi-judicially .....
Tag this Judgment!Court : Kolkata
Reported in : 1992(59)ELT264(Cal)
..... /86-cus., dated may 13, 1986, and the additional duty was wholly exempt under notification no. 62/85-cus., dated march 17, 1985. on october 3, 1986, the import manifest was delivered by the steamer agent to the customs authorities under section 31(2) of the act, and order was given by proper officer granting 'entry inwards' to vessel under section 31(1 ..... were wholly exempt by virtue of notification no. 311/86-cus., dated 13-5-1986 and notification no. 62/85-cus., dated 17-3-1985 respectively.3. on 3rd october, 1986, import manifest was delivered by the steamer agent to the customs-authorities under section 31(2) of the customs act, 1962 (hereinafter referred to as the act). according to the petitioner, order was given .....
Tag this Judgment!Court : Kolkata
Reported in : I(2004)BC297,(2003)3CALLT127(HC)
..... 1948. the plaintiff has not proved the said sale by any cogent evidence except making a bald statement. on this point, no suggestion was given to the defendant no. 1 at the time of her examination. therefore, this fact of finance obtained by the father does not seem to have been proved. admittedly, the 1/4th share in baral para property was sold ..... or the construction was made out of the sources received from the husband, still by reason of section 3(2) of 1988 act, it is to be presumed that it was done by the husband for the benefit of the wife, the defendant no. 1.conclusion: 6. for all these reasons, we are unable to agree with the conclusion arrived at by the ..... in 1951 for a sum of rs. 8,000/-. the plaintiff alleges that baral para property was purchased by the father in the benami of the mother whereas the defendant no. 1 claims that the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal625,66CWN774
..... that the dues wouldbe paid upon government's sanction being obtained. in the next letter dated the 15th june, 1949 (p. w. 7), special officer of the finance department (application committee records the fact that the pre-partition claim was awaiting scrutiny by the east bengal (audit) wing of the application committee. the clear implication of ..... been saved by 'acknowledgment' within the meaning of section 19 of the indian limitation act. by letter dated the 12th march, 1953 (ex. a page 16) the defendant no. 1 sent to the plaintiff no. 2 the requisite claim forms for completion. the defendant no. 1 states that the completed forms along with a certified extract from the official death ..... the 'union of india, through thesecretary to the ministry of finance:' (ex. 'a'page 31). lastly, comes the letter of march 9,1956 (ex. a page 33) wrongly stated as the letterof the 12th march 1956, in paragraph 45 of theplaint. in this letter the defendant no. 1 has refused to meet the claim. the letter runs .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal83,1957CriLJ1238,60CWN444
..... 48. but if the licensee contravenes the condition imposed by the license it can hardly be said that he has contravened the order under this act i.e., the notification no. 2-itc/48. the order no. 2-itc/ 48 does not directly impose any duty but it gives power to the licensing officer to impose certain conditions. but contravention of such ..... that if imposed under such order, it was invalid. this takes us to the question who is the licensing authority. the term is not defined in the act or in the orders under the act; no. 2-itc/48 clause (a) begins by referring to an officer issuing a license but refers to the licensing authority in sub-clauses (i), (iv) and ..... to any party, was imposed by an order of the chief controller of imports, new delhi. the chief controller of imports was purporting to act under clause (a) (v) of the government notification no. 2-it.c/48 of 6-3-1948 which provides 'that such other conditions may be imposed which the licensing authority considers to be expedient from .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1983Cal307,87CWN450
..... known as 'levy aluminium'. the remaining metal, that is, commercial grade was left free from price control and the producers were expected to realise the cost elements of financing charges, depreciation and profits by the sale thereof. the dual pricing policy resulted a sharp increase in the price of non-levy aluminium affecting particularly, the weaker sections ..... was contended inter alia on behalf of hindalco as follows: (1) clauses 4a and 4b of the control order were ultra vires section 3 of the essential commodities act. (2) the sale and renten-tion prices of aluminium were not fixed in accordance with clauses 4 and 4a of the control order and. as such, the impugned orders ..... it has been submitted inter alia that in the light of the provision of section 3 of the essential commodities act, the cost of pro-duction itself is of no relevance. it istrue that in clause (ii) of para 34, there has been no denial of the averments made in para 46 (e) of the petition. para 34, however, starts with .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2005Cal178
..... the cause of action arose on 1-3-1985 when the plaintiffs came to know about doing of illegal acts of the defendants. accordingly the plaintiffs filed the instant suit for permanent injunction.2. the defendant no. 2 contested the suit by filing written statement and denied material allegations made out in the plaint contending inter alia ..... . banerjee, the learned counsel for the appellant, (1) the suit is not maintainable in view of the provisions of section 38 of the specific relief act, (2) there is no concept of shebait in mahomedan law, (3) notice on the wakf commissioner is mandatory and the commissioner of wakf should have been made party in view ..... that the suit is not maintainable and the suit is barred by limitation under section 34 of the specific relief act. the defence in brief is that .....
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