Judgment Search Results Home > Cases Phrase: food corporations act 1964 section 18 capital of state food corporation Court: kolkata appellate Page 1 of about 14 results (0.125 seconds)

Corporation of Calcutta Vs. Baldeo Shaw

Court : Kolkata Appellate

..... in i/1983. the respondent herein baldeo shaw who was prosecuted under section 16(1)(a) (2) of the prevention of food adulteration act was found not guilty by the learned trial court and acquitted from the charge. the appellant herein corporation of calcutta being dissatisfied with that order of acquittal has preferred this appeal on the grounds that the learned magistrate erred ..... in providing the respondent with protection under section 19(2) of the prevention of food alteration act.2) the brief fact of the case is that the criminal action .....

State of West Bengal Vs. J and S Industries.

Court : Kolkata Appellate

..... 66 cwn page 977 (union of india v. n.p. singh also see air 1987 sc 2045 (coimbatore district podu thozillar samgam v. bala subramania foundry and ors). 22. in food corporation of india (supra) the court held as follows : it has to be borne in mind, however, that wrong statement or conclusion of law, assuming even that it was a wrong ..... of the view that it will be entirely a wrong to mix up the two aspects, namely, whether there was any valid claim for reference under section 20 of the act and, secondly, whether the claim to be adjudicated by the learned arbitrator, was barred by lapse of time. the second is a matter which the learned arbitrator would decide ..... in misc. case no 1338 of 2003 and title suit no 81 of 2003. the said learned court dismissed an application instituted under sections 30 and 33 of the arbitration act, 1940 by the state of west bengal challenging an award published on 30th december, 2002 by the learned arbitrator. 2. the facts of the case briefly are as follows:- .....

income-tax Officer Vs. Bihariji Mills Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1988)25ITD61(Kol.)

..... this appeal relates to the assessee's claim for rs. 1,70,595 as deduction while computing the assessee's business income. the assessee-company was a licensee of the food corporation of india. it is obliged to purchase wheat at the price fixed by the government under the wheat roller flour mills (licensing and control) order, 1957 which was ..... made under section 3 of the essential commodities act. the purchase price of wheat was originally fixed at rs. 155 per quintal. by a letter dated 27-7-1982, the purchase price of wheat was increased from rs ..... that its claim should have been allowed. the cit(a) agreed with the assessee that the liability to pay the price difference arose when the amount was demanded by the food corporation of india under the direction of the government. hence, he directed the ito to deduct the sum of its.1,70,595.4. shri m. pal, the learned .....

Glaxo Smithkline Consumer Health Care Ltd. Vs. Second Labour Court and ...

Court : Kolkata Appellate

..... ought to have been absorbed in the establishment of the writ petitioner in terms of the proviso to section 25 ff of the act. reliance was placed in this regard on the decision of the air india statutory corporation & ors. v. united labour union & ors. reported in 1997 scc (l&s;) 1344 on this point. respondent no. 5 also relied ..... the impugned order.8. it has also been argued on behalf of the petitioner that the letter issued to the respondent no. 5 was occasioned by closure of the food division of respondent no. 4. the entire issue of closure has been examined by the appropriate government after a trade union had raised an industrial dispute in relation to ..... party at the pre-adjudication stage. he has relied on the decision of the honble supreme court in the case of hochtief gammon v. industrial tribunal, bhubaneshwar reported in air 1964 sc 1746, damoh panna sagar rural regional bank v. munna lal jain reported in 2005 (1) sc 70 and steel authority of india v. national union water front .....

Chowdhury Masiar Rahaman. Vs. State of West Bengal and anr.

Court : Kolkata Appellate

..... ls/03 dated 29.06.2004 issued by the director of school education, secondary branch (law cell), government of west bengal discouraging the practice of resorting to corporal punishment in the classroom which is undesirable from the teachers. therefore, it was brought to the notice of all teachers in primary and secondary schools in the state ..... & ors. (2001 scc (cri) 1426). learned lawyer for the opposite party no. 2 has also drawn my attention to the principle laid down in the case of pepsi foods limited and anr. vs.- special judicial magistrate & ors. [1998 scc (cri) 1400] to substantiate his claim that the learned court below has rightly rejected the prayer for ..... circular has been violated by the yoga teacher for which the gravity of the alleged act should be reassessed in its proper perspective. e) from the nature of injury and the conduct of the accused yoga teacher it will appear that the corporal punishment was inflicted upon the minor student knowing fully well that such injury may be .....

Sudipto Sarkar Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2006)101ITD229(Kol.)

..... national companies operating in india about the emerging opportunity for furtherance of their business and commerce. since the assessee is a professional specialized in corporate laws and laws related to the intellectual properties etc., embraced on grounds of commercial expediency, took steps for furtherance of his professional activities ..... of his clientele to include the prospective foreign investors interested in availing the emerging business opportunity in india launched customer awareness programmers for enlightening the corporate about the legal aspects of emerging opportunity, necessitating implementation of the customer relationship management (crm) techniques. accordingly, the assessee set up stratways ..... on providing lunch and dinners to customers and rs. 1,79,155 spent on food and lodging of foreign customers and maintenance of guest houses for foreign customers was not allowable expenditure under the act, could not be answered as no attempt was made by the tribunal to find .....

United Bank of India Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1999)68ITD332(Kol.)

..... were satisfied that the change in the system of accounting of interest from mercantile to cash basis by the concerned state financial corporation was legal, valid and bona fide, the ao may accept the cash system of accounting of interest. on the basis of ..... 6 itr 36 (pc), keshav mills ltd. vs. cit (1953) 23 itr 230 (sc), cit vs. a. ramaswamy mudaliar & ors. (1964) 53 itr 122 (sc) and so on. the courts have also clearly recognised the fact that there may be different amounts of income resulting in ..... of travancore (supra) and calcutta high court judgments in reform flour mills (p) ltd. vs. cit (supra) and snow white food products co. ltd. vs. cit (supra). the learned counsel argued that the assessee's case in the instant appeals is on a ..... necessary for an assessee to merely choose between mercantile system of accounting or cash system of accounting. under the provisions of it act a method of accounting regularly employed by an assessee has to be accepted unless it could be shown that the method .....

State Bank of India Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1983)6ITD225(Kol.)

..... of dividends and the trust shall be deemed to be a company. therefore, according to the unit trust of india act, the unit trust was a corporation and at the same time under section 32(3)(b) it was declared to be a company. under section 32 ..... existence during the assessment years 1972-73 and 1975-76. the kerala high court in the case of b.m. edward, india sea foods (supra) took a view that if the circular was applicable during the assessment year and even though subsequently it was withdrawn, the ..... one head while other method for the other head. it was said by the supreme court in cit v. a. gajapathy naidu [1964] 53 itr 114 that an income accrues or arises when the assessee acquires the right to receive the same. it is common ..... 3 itr 193 (rangoon), indo-commercial bank ltd. v. cit [1962] 44 itr 22 (mad.) and forest industries travancore ltd. v. cit [1964] 51 itr 329 (ker.). the assessee also relied in the order of the bangalore bench of the tribunal dated 25-10-1978. the commissioner (appeals .....

income-tax Officer Vs. Kenaram Saha and Subhash Saha and

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2008)301ITR171(Kol.)

..... bank of india act, 1964 (18 of 1964) ; (ix) the unit trust of india established under section 3 of the unit trust of india act, 1963 (52 of 1963) ; (xi) the andhra pradesh industrial development corporation ltd., hyderabad ; (xii) the kerala state industrial development corporation ltd., trivandrum ; (xiii) the state industrial and investment corporation of maharashtra ltd., ..... required to be examined .86. learned counsel for the assessee has given the copy of the supply order issued by the sub-divisional controller, food and supplies, jangipur giving direction to the assessee to make the payment in cash.however, it was pointed out by the learned departmental representative ..... r. dealer for efficient running of public distribution system (pds) of kerosene oil. the assessee is a big dealer in such chain. the department of food and supplies issues allotment memo to the assessee for purchase of kerosene oil of a specified quantity from a specified agent. similarly, allotment memos are issued .....

Peerless General Finance and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)79TTJ(Kol.)915

..... court.36. it is thus evident that the decision of the tribunal in the case of regent estates (p) ltd. (supra) is per incuriam. in the case of municipal corporation of delhi v. gurnam kaur (supra), their lordships of the supreme court held that a decision should be treated per incuriam when it is given in ignorance of the terms ..... court is in the nature of sub silentio and not binding. in this regard reliance has been placed on the decisions of the supreme court in the case of municipal corporation of delhi v. gurnam kaur (1989) 1 scc 101 and director of settlements, a.p. and ors. v. m.r.apparao & am. (2002) 4 scc 638. the learned counsel ..... the assessment is made. the learned counsel further pointed out that admittedly in the case of presidency medical centre (p) ltd. (supra), the assessment year involved is 1964-65. so, -however, the amendment in section 80 of 1961 act w.e.f. 1st april, 1985, merely echoes and reiterates what was earlier contained in sub-section (2a) of section 22 of 1922 .....