Court : Kolkata
..... appellate tribunal has misunderstood the statutory language because the proper construction of the statutory language is a matter of law, or it has arrived at a finding based on no evidence or where the finding is inconsistent with the evidence or contradictory to it or it has acted on material partly relevant and partly irrelevant or where the tribunal draws upon its own imagination, imports facts and circumstances not apparent from the record, or bases its conclusions on mere conjectures or surmises or where ..... 127a of the customs act by the finance act, 2015 came into effect on 14 may, 2015, a settlement application could be filed in a case where the writ court remanded the matter to the adjudicating authority for fresh adjudication. ..... union of india (supra).a learned single judge of this court observed, inter alia, as follows: upon the amendment to the relevant provisions in the customs act, the stage at which a settlement proposal or request can be received has been considerably whittled down. ..... -daulat ram rawatmull (supra).wherein the apex court observed that when a court of fact acts on material partly relevant and partly irrelevant it is it is impossible to say to what extent the mind of the court was affected by the irrelevant material used by it in arriving at its finding ..... 01-022013 informed that the said noticee is approaching settlement commission, kolkata, after payment of differential duty of rs.25,91,844/-, along with interest under section 127b of the customs act, 1962. .....
Tag this Judgment!Court : Kolkata
..... nachhattar singh gill (1982) 3 scc487(scc para24) it was observed that a preliminary objection that the election petition is not in conformity with section 83(1)(a) of the act i.e.it does not contain the concise statement of the material facts on which the petitioner relies, is but a plea in the nature of demurrer and in deciding the question of the court has to assume for this purpose that ..... meaningful reading of the entire plaint makes it clear that the basic grievance of the plaintiff is that since april 2016, the arcelor mittal companies have not placed purchase orders i.e.new contracts on the plaintiff no.1 and are directly entering into contracts with the suppliers.the past transactions have been described in the plaint at paragraph 10(c) and paragraph 12. ..... mr.kapoor has referred to paragraphs 4 and 14 of the plaint and submits that the said paragraphs read with the sections would show that the ingredients that are required to sue on pre-incorporation contract have been accurately stated and are the foundation of this particular cause of action against the defendant ..... is no requirement in law that pre-incorporation contract actually to be inserted in the memorandum of the company. ..... the entire shareholding of benhill finance limited in the plaintiff no.1 company was transferred by way of gift to the plaintiff no.2 and 3, who became 100% shareholders of the plaintiff ..... ([2009].csoh158 2010 s.l.t.499 at18) a party must be shown to have known that they were inducing a breach of .....
Tag this Judgment!Court : Kolkata
..... as to whether a members club is liable to pay service tax under sections 65, 66 and 67 of the finance act, was considered by the jharkhand high court. ..... advocate for the petitioners draws the attention of the court to sections 66 and 67 of the finance act, 1994 as amended by the finance act, 2008. ..... : - a members club seeks a declaration that a members club is not a club or association within the meaning of chapter-v of the finance act, 1994 as amended by the finance act, 2005 and is therefore, not liable to pay any service tax under such act. ..... circumstances, the firs.petitioner being a members club, it is not liable to pay the service tax under the finance act, 1994 as amended by the finance act, 2005. ..... court has also taken a similar view as that of the jharkhand high court and has exempted a members club from purview of service tax after taking into consideration the relevant provisions of the finance act. ..... of the essential ingredients to attack service tax being consideration specified in section 67 being absent in a transaction between a member and its club, the provisions of section 67 or for that matter section 66 of the act are not attracted. ..... also draws the attention of the court to the explanation given to section 65(121) and submits that, the explanation also speaks of valuable consideration ..... the attention of the court to the definitions of club or association as appearing in section 65[25(a)].and taxable service at section 65 (105) particularly to clause (zzze) thereof. .....
Tag this Judgment!Court : Kolkata
..... so far the decision cited by mr.ghosh in the case of shree chamundi (supra).it relates to applicability of the provisions of section 22(1) of the sick industrial companies (special provisions) act, 1985, praying suspension of proceedings for winding up of industrial company filed under section 433(e) of companies act, 1956 by the respondent before the hon ble supreme court whose premises was taken on rent by the appellant company. ..... has been filed by the defendant in a suit for recovery of khas possession and for mesne profit, praying for stay of all further proceedings in c.s.no.247 of 2010 on the ground that an insolvency proceeding has started under section 10 of the insolvency and bankruptcy code, 2016 (hereinafter referred to as the said code ).although, no affidavit-in-opposition has been filed to the application filed by the defendant/petitioner. ..... the interim resolution professional has been directed for making public an announcement for initiation of corporate insolvency resolution process and to call for submission of claims in terms of section 15 of insolvency and bankruptcy code, 2016 and also progress report has been directed to be submitted within 15 days from the date of the said order. ..... provisions of section 7 appear to be not applicable in the present case because the process is to be initiated by the financal creditor not by the corporate debtor. .....
Tag this Judgment!Court : Kolkata
..... of the said memorandum of understanding the firs.party (defendant) shall, therefore, also execute in favour of the second party (plaintiff) a specific irrevocable power of attorney authorizing the second party (plaintiff) to do all acts, deeds and things on behalf of the firs.party (defendant) that the firs.party (defendant) would have done in the matter of pursuing its claims against the company (in liquidation) and against the said gouranga ..... company in liquidation, the claims of the defendant were not only for money but also against the mortgaged immovable property which was security given to the defendant for all amounts financed by the defendant to the said company before its liquidation. ..... for an order for framing of preliminary issue to the extent whether the document dated 7th july, 2008 being a memorandum of understanding (mou).has been adequately stamped as per the indian stamp act, 1899 and required to be registered as per indian registration act, 1908 and to decide the suit only on that issue considering it to be an issue of law. ..... admitted the claim made in the plaint, nor is it evident from anywhere on a scrutiny of the pleadings of the parties that the defendant has admitted the plaintiff s claim based on the mou or the act performed by the constituted attorney on the basis of the power of attorney in question. ..... the said mou has been acted upon by both the parties and in furtherance thereof, the appeal preferred by the defendant against the order dated 6th january, .....
Tag this Judgment!Court : Kolkata
..... the decisions noted above, it is necessary to evaluate the jurisdictional facts put forth as justification for assumption of jurisdiction under section 148 read with section 147 of the act of 1961 so as to pronounce whether requisite jurisdictional facts exists, in the facts of this case, for the assessing officer ..... 237 itr668(garden silk mills pvt.ltd.versus deputy commissioner of inocme-tax) in support of the contention that, section 148 of the income-tax act, 1961 does not confer jurisdiction on change of opinion on the interpretation of a particular provision or the material placed ..... pending against the portion of the order with regard to return to certificate holders.in my view, the reasons, not specifying the tangible new materials available with the department to allege that the petitioner is guilty of not making a true and proper disclosure, is not sufficient to ..... referring to the fourth ground appearing from the reasons supplied by the department for invoking section 148 of the act of 1961, learned senior advocate for the petitioner submits that, the assessee made a claim for deferred obligation which was disallowed in its entirety by ..... wp no.1952 of 2006 in the high court at calcutta constitutional writ jurisdiction original side the peerless general finance & investment versus commissioner of income tax-i, kolkata & ors.before: the hon'ble justice debangsu basak ..... the final order dated september 22, 2009 negating the objections raised by the petitioner to such reopening is .....
Tag this Judgment!Court : Kolkata
..... (supra) it would be evident from the paragraph 39 on which reliance has been placed that intervener had raised points which are not raised by the writ petitioner with regard to section 28 of the contract labour regulations and abolition act, 1970 on the ground that the said section confers arbitrary and unguided power and, therefore, violating of articles 14 and 15 of the constitution of india. ..... it was, however, submitted that the respondents have already created a mortgage in favour of the reliance commercial finance ltd.as a security for loan of a sum of rs.270 crores was disbursed in connection with the said project. ..... 95; justice c.k.thakker: encyclopaedic law lexicon, (2009)].the word attachment has been defined as: taking into custody of law a person or property of one already before the court, or of one whom it is sought to bring before it; a writ issued at the institution or during the progress of an action, ..... mr.mitra refers to the decision of the court of appeal in d.h.n.food distributors ltd.versus tower hamlets london borough council reported at (1976) 1 wlr852: (1976) 3 all er462and the decision of the hon ble supreme court in new horizons limited & anr. ..... mr.mtra referred to paragraphs 30, 31, 34, 38 and 40 of new horizons ltd. ..... that the said charge for the amount of rs.250 crores created on 28th september, 2012 was closed and the amount of charge has been modified to rs.92,37,100/- on 30th june, 2015 which became payable under new facility agreement. .....
Tag this Judgment!Court : Kolkata
..... the issues that have arisen in this writ petition can be summarised as follows:(i) is chapter xii-h of the income tax act, 1961 or any part thereof unconstitutional being opposed to articles 14 and 246(1) read with entry 82, list i of the seventh schedule to the constitution of india ? ..... he has referred to section 115wb particularly sub-section (2) and has submitted that, the items provided thereunder would not attract fringe benefits tax unless it satisfies the legal fiction created in section 115wa of the act of 1961. ..... it has been contended that, the 17 broad heads stipulated in subsection (2) of section 115wb will prompt any assessing officer to charge fringe benefits tax whenever an expenditure on such broad account is looked at, without considering whether or not it is fringe benefit given by an employer to an employee ..... 17 heads have been specified under sub-section (2) of section 115wb which attracts the legal fiction. ..... he has submitted that, section 115wa(1) of the act of 1961 creates a legal ..... referring to section 115wb(2) of the act of 1961 learned additional advocate general has submitted that, section 115wa provides for fringe benefits tax to be charged in respect of fringe benefit provided or to be provided by an employer to his employees during the previous year at a stipulate ..... he has referred to the budget speech of the hon ble finance minister while introducing chapter xii-h to the act of 1961. ..... the chapter was, thereafter, deleted subsequently in the year 2009-2010. .....
Tag this Judgment!Court : Kolkata
..... (11) even assuming but not admitting that mary had brought her own funds in the joint accounts in which her name appears as the firs.holder, by the act of depositing the moneys in the joint names of abha and herself, mary constituted the funds as the joint properties of abha and herself. ..... suraj bai (deceased).52 cwn914 that a proceeding for probate under the indian succession act is not a proper suit, although it is marked as a contentious cause under our rules. ..... 203 aa of the income tax act for the financial year 2007-08 (page 183 of mary s application).the said account is the one mentioned in box-c in the order dated 21 february, 2013. ..... 368 of the indian succession act, 1925, when an executor or administrator misapplies the estate of the deceased or subjects it to loss or damage he is liable to make good the loss or damage so caused. .....
Tag this Judgment!Court : Kolkata
..... learned counsel submitted that the work came within the purview of section 14 (3) (c) of the specific relief act, 1963 which is as follows:- (3) notwithstanding anything contained in clause (a) or clause (c) or clause (d) of sub-section (1), the court may enforce specific performance in the following cases. ..... he invited the court s attention to section 14 of the specific relief act, 1963 and submitted that the contract in question matched the description of the contract in sub-section (1) (a) (b) (c) and (d) thereof, which according to the act stipulated they could not be specifically enforced. ..... this application under section 9 of the arbitration and conciliation act, 1996 has been made further to an arbitration clause in the agreement. ..... reported in (2013) 12 scc278 this case has no application here as the petitioner has availed of a remedy obtainable on infringement of private law and not public law by approaching this court under section 9 of the arbitration and conciliation act, 1996. ..... a lease is a transfer of a right to enjoy the property for a certain length of time in consideration of money paid or promised to be paid periodically (see section 105 of the transfer of property act, 1882). ..... the principles governing the grant of an order of injunction are contained in order 39 rules 1 & 2 of the code of civil procedure and sections 37,38,39,40 & 41 of the specific relief act, 1963. ..... new vessel for carry vehicles with jetty in segment (ii) 11. .....
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