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Jiban Banerjee Vs. the State

Court : Kolkata

Reported in : AIR1959Cal500,1959CriLJ965,63CWN628

..... have since found that there are similar provisions in section 29 of the central excises and salt act (1 of 1944), section 5 of the diplomatic and consular officers (oaths and fees) act (xli of 1948), section 7 of the foreign recruiting act, (iv of 1874), section 66 of the inland steam vessels act (1 of 1917), section 134 (1) of the railways act (act ix of 1890) and section 72 of the indian stamp act (act ii or 1890) ..... . the reason for the reference is the inconvenience that arises both to the prosecution and to the defence from the fact that although at the conspiracy trial evidence of the various overt acts may go in, the trial or trials for the various overt acts themselves, if they occur outside the territorial jurisdiction of the trying judge have to be taken up by one or more other courts having territorial jurisdiction, the inevitable consequence being a multiplicity ..... 'the lower court cannot be clothed with jurisdiction to try the charge of conspiracy merely because the conspiracy and different acts of cheating might form part of the same transaction and that the charges in respect of them might be tried together ..... an offence was committed, orwhere an offence is committed partly in one local area and partly in another, orwhere an offence is a continuing one, and continues to be committed in more local areas than one, orwhere it consists of several acts done in different local areas, it may be inquired into or tried by a court having jurisdiction over any of such local areas. .....

Yashdeep Trexim Vs. Board for Industrial and Financial Reconstruction ...

Court : Kolkata Appellate

..... it is important to note that the parliament in its wisdom specifically intended a company referred to in the payment of bonus act to include a foreign company under section 591(2) of the companies act and such foreign company as employer, being an establishment in private sector, would be subject to all its provisions regarding payment of bonus to employees. ..... ambit and coverage of the sick industrial companies (special provisions) act, 1985 (hereafter the sica) do not extend to a foreign company carrying on business in this country, is the point vehemently argued by learned counsel for each of the petitioners and some of the respondents herein while assailing the order passed by the board for industrial and ..... having regard to the provisions in parts x and xi of the companies act, more particularly sections 582 to 584, 589 and 591(2), a foreign company has to be dealt with differently from an existing company. ..... the answer has to be in the negative and, therefore, question of sica being applicable to a foreign company, on a plain reading thereof as well as the companies act, without any interpretative exercise, does not arise. ..... argument advanced by learned senior counsel on behalf of the parties seeking to sustain the bifrs order and consequently ss-09 requires reading of words like and includes a foreign company within the meaning of section 591(2) of the companies act after the words expressed in section 3(1)(d) of sica. .....

Overseas Merchandise Inspection Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)80ITD176(Kol.)

..... inserted with the object that even if the assessee renders its service sitting in india but to be used in a foreign country, in that event also the assessee is entitled to relief under section 80-o of the act.in this connection the circular issued by the cbdt being circular no.700 supports the case of the assessee which is as follows :- a question has been raised as to whether the benefit of section ..... that as long as the technical and professional services are rendered from india and are received by a foreign government or enterprise outside india, deduction under section 80-o would be available to the person rendering the services even if the foreign recipient of the services utilises the benefit of such services in india.the apex court in the case ..... that the provision of section 80-o being a special provision for encouraging an assessee to bring more foreign currency in india at the same time rendering services outside india, such beneficial provision should be interpreted ..... -93 on the following ground :- that the cit (appeals) erred in confirming the disallowance made by the assessing officer of the claim of deduction under section 80-o of the income-tax act, 1961 in respect of certain earnings in convertible foreign exchange for services rendered from india.2. ..... section 80-o of the act the conditions are that an indian company or a resident in india has to render its expertise service for the use outside india in consideration of which convertible foreign exchange is received in .....

The Jay Engineering Works Ltd. Vs. M.G. Wagh and ors.

Court : Kolkata

Reported in : AIR1973Cal33,77CWN222

..... that the appropriate section of the statute to be applied in a case, such as this, where goods have been ex-ported on an outright sale basis and the transaction of sale is complete is section 10 of the act, which says that no person who has a right to receive foreign exchange or to receive from a person resident outside india, a payment in rupees shall except with the general or special permission of the reserve bank do or refrain from doing anything which has the ..... 47-49 of the paper book, the use of the different forms has been prescribed by the foreign exchange regulations rules, 1952, which were framed by the central government in exercise of the powers conferred by section 27 of the act rule 3 of these rules prescribes that a declaration under section 12 of the act shall be in one of the forms set out in the first schedule to the rules as the reserve bank may prescribe by notification in the ..... facets in every export, one relating to the goods exported and the other relating to the foreign exchange earned as a result of the export, and that so far as the customs authorities were concerned all that they had to see was that no goods were exported without furnishing the declaration prescribed under section 12 (1) of the act and once that stage was passed the rest of the matter was left in the hands of ..... the question raised in this appeal is basically one of interpretation of foreign exchange regulation act, 1947.it is on this question of interpretation that i wish to add my .....

Bhubaneshwar Singh and anr. Vs. Kanthal India Ltd. and ors.

Court : Kolkata

Reported in : [1986]59CompCas46(Cal)

..... or minor member or any person becoming entitled to or to transfer a share in consequence of the death or bankruptcy or insolvency of any member upon producing such evidence that he sustains the character in respect of which he proposes to act under this article or of his title as the board thinks sufficient, may, with the consent of the board (which the board shall not be bound to give), be registered as a member in respect of such shares, or ..... granted permission to the company to continue its operation in india and to have non-resident share holdings in excess of 40%, inter alia, on condition that the indian company was to earn foreign exchange by export of goods manufactured by it at ex-factory cost (less excise duty, if any) and the export in each year being not less than 10% of the ex-factory cost ..... it was submitted that when under the provisions of the act, the rbi asked for or required disinvestment of foreign shareholdings, the reserve bank is not merely concerned with the repatriation of foreign exchange but it is also concerned with indianisation in the sense that there should be bona fide ..... , clearly go to show that as a condition to the grant of what is called a cob licence under section 29 of the act, the rbi could insist upon the dilution of foreign shareholding. ..... the foreign exchange regulation act, 1973 (hereinafter referred to its ' the fera '), came into operation on january 1, 1974, section 29 of the fera, inter alia, provided that a company in which the .....

Swan Fisheries (Private) Ltd. and anr. Vs. State of West Bengal

Court : Kolkata

Reported in : 1998(60)ECC36

..... a citizen of india or where any other co-operative society is a member thereof, every individual who is a member of such other co-operative society is a citizen of india and which is registered under the merchant shipping act or under any other central act or state act.apart from the documents annexed with the revisional application, the lower court record also reveal certain documents which can be profitably dealt with at the stage. ..... foreigners act, section 26 of indian forest act, section 6(1)(a) of indian telegraph act and sections 10, 11 and 12 of the maritime zone of india act (regulation of fishing by foreign vessels) act of 1981 hereinafter referred to as mzi act. ..... misuse of official position and it goes without saying that there is no prima facie case either under the indian penal code or under the mzi act or under the forest act or under the telegraph act or foreignerns act against either the company or its directors or the crew members who have been arrested. ..... advocate that in that case under the maritime zones of india act the charterer of a foreign vessel were found guilty for fishing at a depth of less than 40 fathoms of water in contravention of the ..... the mzi act also defines the foreign vessels being ..... of the provisions of section 3 of the mzi act by foreign vessels. ..... a foreign vessel was found to violate the provisions of the permit given under the mzi act. ..... crew members had no occasion to land in any port and as such there was no contravention of the foreigners act. .....

Centrotrade Minerals and Metals Inc. Vs. Hindustan Copper Ltd.

Court : Kolkata

Reported in : (2005)2CALLT657(HC)

..... at the time of filing the application the petitioner produced before the court of the district judge of south 24-parganas at alipore (a) a copy of the foreign award dated september 29th, 2001, duly authenticated by the secretary general of the icc international court of arbitration; (b) a copy of the contract dated january 16th, 1996, containing the agreement for arbitration, duly certified by ..... he submits that the application filed by the petitioner under sections 48 and 49 of the act is liable to be dismissed, because (a) the award is not a foreign award as defined in section 44 of the act, and (b) in compliance with section 47(c) of the act the petitioner has not produced evidence to prove that the award is a foreign award.6. mr. ..... the changed position was that in the event of a domestic award, the parties would not challenge it under section 34 of the act or enforce it under section 36 thereof, and they would rather bind themselves by the foreign award.19. ..... the parties consciously agree to have the domestic award followed by a foreign award, it cannot be said that the parties contract against provisions of section 34 of the act. ..... i therefore find no merit in the contention of the respondent that the award sought to be enforced and executed by the petitioner by this application is not a foreign award within the meaning of section 44 of the act.8. ..... submits that from the materials on record it is clear that the award is a foreign award within the meaning of section 44 of the act. .....

K.T.S. (Singapore) Plc. Ltd. Vs. Associated Forest Products (Pvt.) Ltd ...

Court : Kolkata

Reported in : (1993)1CALLT382(HC),[1996]85CompCas190(Cal),1996(55)ECC12

..... even assuming that the issue raised in the suit filed by the petitioning creditor against pradip saraf and the issue raised in the winding up proceeding relating to the applicability of the foreign exchange regulation act to the transaction in question were the same, the nature of the consideration of a court in deciding whether a triable issue exists in summary proceedings under order 37 is very different from the nature of the consideration of a ..... even if the agreement between the petitioning creditor and the company did not explicitly provide for the obtaining of the permission from the reserve bank, section 47(2) of the foreign exchange regulation act provides that every contract governed by the laws of india would have an implied term to the effect that anything agreed to be done which was prohibited to be done, except with the permission of the ..... under this head of the company's defence, that even if the court came to the conclusion that the provisions of the foreign exchange regulation act did not bar the company from discharging its obligation to the petitioning creditor, the company itself was under such impression. ..... now by the company that the debt is not presently payable having not produced any document before this court to show that it made an application before the reserve bank of india under the foreign exchange regulation act for the remittance of the commission payable to the petitioning creditor, under the said contract between the parties, which is admitted. .....

Pratabmull Rameshwar Vs. K.C. Sethia (1944), Ltd.

Court : Kolkata

Reported in : AIR1960Cal702,64CWN616

..... of all these proceedings when the respondent made an application in this court under section 5 of the arbitration (protocol and convention) act, 1937 to file the foreign award, the appellant instituted this suit on the original side of this court on 28-11-1952 for the reliefs mentioned above. ..... the plaintiff-appellant claims the present right of suit against almost on the same grounds pleading that this foreign award is not enforceable under section 7 of the arbitration (protocol and convention) act, 1937 the only material difference being that what was previously said to be an implied term is now alleged to be an ..... it is true that in the present case the award holder had already made an application for filing the foreign award under the provisions of the arbitration (protocol and convention) act, 1937, and the appellant could have taken all the grounds which have been taken in the suit, in the said application, for resisting the enforcement of the award but it cannot be laid down ..... it is argued that the only remedy which the appellant has is to resist the enforcement off the foreign award after a notice is served upon the appellant under section 5(3) of the act but it is not open to the appellant to attack the validity of the award by a suit instituted, ..... golodetz, : air1960cal47 , has observed that sections 32 and 33 of arbitration act, 1940 were not meant to apply to foreign awards or to foreign arbitration or to override the decision in oppenheim's case, 49 ind app 174: (air .....

Nanjiah Chandappa and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : 1990CriLJ2325,1990(25)ECC417,1992(62)ELT715(Cal)

..... the petitioner was not only permitted to go abroad for export market development which he did and earned valuable foreign exchange for the country but the adjudication proceeding for the alleged violation of fera had been initiated and the proceedings are being pursued by ..... petitioner been in detention, the country would have lost valuable foreign exchange which has been earned through his personal efforts and endeavours ..... petitioner thereafter with the permission of fera and with the foreign exchange released by the reserve bank left india in connection with ..... application under article 226 of the constitution the petitioner has challenged the order of detention dated 14th november, 1986 passed under the conservation of foreign exchange and prevention of smuggling activities act, 1974 (hereinafter referred to as cofeposa). ..... afresh without being influenced by the earlier decision taken by the authorities having regard to the expression of international trade and earning of substantial foreign exchange for the country by the writ petitioner. ..... and setting of the facts and circumstances of this case, the order of detention of a person who is aged 65 years but admittedly earns substantial foreign exchange for the country, cannot be sustained.17. ..... the object of cofeposa act is not to prevent earning foreign exchange. ..... the facts and circumstances narrated in the said supplementary affidavit, the deputy director of enforcement, foreign exchange regulation, government of india, the respondent no. .....