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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. .....

Government of West Bengal and Anr. Vs. Chatterjee Petrochem (Mauritius ...

Court : Kolkata

..... e-city entertainment ( india) private ltd.reported in (2017) 5 scc331another judgment by mr.justice bobde the court went to the extent of holding that where the arbitration was foreign seated the law of that country would apply to the arbitration whether the parties had agreed to it or not. ..... in the bhatia case the supreme court laid down very general principles that part-i of the 1996 act applied to international commercial arbitration, seated outside india, unless expressly or impliedly excluded by the parties. ..... no matter which court, forum or arbitral tribunal national or foreign adjudicates on the dispute arising out of the underlying contract or out of the arbitration agreement or out of the curial law, the proper law of the underlying contract remains the same. ..... in the balco case if it is an international commercial arbitration and the seat is in a foreign country, part-i of the act is automatically excluded. ..... the ratio in the case of bhatia: it said that section 2 (2) of the arbitration and conciliation act, 1996 provided that it would apply where the place of arbitration was in india. ..... the above basic principles of law governing international commercial arbitration in a foreign seat were reiterated in venture global engineering v. ..... if the seat is foreign part-i is automatically excluded. ..... does part-i of the arbitration and conciliation act, 1996 including, that is to say section 34 thereof apply to this arbitration?. ..... it was made in a foreign seated arbitration. .....

Petitioner Vs. Development Commissioner, Falta Economic Zone and Ors.

Court : Kolkata

..... (iv) payment from current account by conversion into foreign currency was not in accordance with rule 30(8) of the rules, which required payment from a foreign currency account and as such there had been violation of section 75 of the customs act, 1962. ..... concerned company and it is submitted on behalf of the respondent authorities that the argument of the writ petitioner that kariwala industries and kariwala green bags are the same company and that intermingling of accounts or remittance of foreign exchange is permissible, cannot be sustained in view of the fact that both the companies have independent identity as per the provisions of the companies act. ..... the fact that the concerned respondent authorities granted drawback for other periods during which payment was made in foreign currency from the same current account and not a foreign currency account, by itself, will clearly demonstrates that the provisions of rule 30(8) of the said rules are not mandatory in nature and substantial compliance has been accepted by the respondent authorities in the past. ..... as such, the writ petitioner s claim for drawback ought to have been granted treating payment for goods procured from domestic tariff area in foreign currency from the current account to which the foreign currency export proceeds to unit-iii were credited, considering the same to be substantial compliance of rule 30(8) of the said rules. .....

Sleepwell Industries Co. Ltd. Vs. Lmj International Ltd.

Court : Kolkata

..... . article v(2)(b) of the new york convention of 1958 and section 7(1)(b)(ii) of the foreign awards act do not postulate refusal of recognition and enforcement of a foreign award on the ground that it is contrary to the law of the country of enforcement and the ground of challenge is confined to the recognition and enforcement being contrary to the public policy of the country in which the award is set to be ..... . to the same effect is the provision in section 7(1) of the protocol & convention act of 1837 which requires that the enforcement of the foreign award must not be contrary to the public policy or the law of india ..... . since the foreign awards act is concerned with recognition and enforcement of foreign awards which are governed by the principles of private international law, the expression "public policy" in section 7(1)(b)(ii) of the foreign awards act must necessarily be construed in the sense the doctrine of public policy is applied in the field of private international law ..... . it could be seen from the judgment that violation of the foreign exchange act and disregarding orders of superior courts in india would be regarded as being contrary to the fundamental policy of indian law ..... . (supra) and submits that the principles of public policy applied in relation to foreign award governed by the foreign award (recognition and enforcement) act, 1961 had been extended by the hon ble supreme court in the context of foreign awards under the arbitration and conciliation act, 1996 .....

Smt. Sumana Bandyopadhyay and Anr. Vs. The Deputy Director of Income T ...

Court : Kolkata

..... case of cit versus avtar singh wadhwan [2001].247 itr260(bom) wherein it has been held that salary received by the non resilient marine engineer for services rendered by him on a foreign going indian ship which mainly remained away from the indian coast during the relevant accounting year accrued outside india and was not taxable in india. ..... representations have been received in the board that income by way of salary, received by non-resident seafarers.for services rendered outside india on-board foreign ships, are being subjected to tax in india for the reason that the salary has been received by the seafarer into the nre bank account maintained ..... the matter has been examined in the board section 5(2)(a) of the income-tax act provides that only such income of a non-resident shall be subjected to tax in india that is either received or is ..... in our opinion the authorities under the income tax act did not properly apply the provisions of law to ..... the decision of the karnataka high court and in our opinion the interpretation be given to sub section (b) of section 5(2) of the act would also apply to section 5(2)(a) of the act. ..... under section 15 of act even on accrual basis ..... year, the assessee had the status of non-resident under section 6 of the income tax act, 1961. ..... constituted earning outside india while the assessee was an nri and mere receipt of the said sum in the assessee s nre account would not subject it to tax under the 1961 act. ..... said sum attracts section 5(2)(a) of the act. 3. .....

Jaldhi Overseas Pte Ltd. Vs. Bhushan Power and Steel Limited

Court : Kolkata

..... rajesh wadhva versus sushma govil, air1989del 144; chanan kaur versus pakhar singh, air2004p & h121) under the international treaty i.e.the hague convention abolishing the requirement of legalisation for foreign public documents, 1961 public documents (which include notarial acts) that have been executed in the territory of a contracting state and which have to be produced in another contracting state do not need to be legalized. ..... and a bare perusal of section 85 would show that a duly executed power of attorney authenticated by a notary public in a foreign country, is entitled to the presumption of section 85 of the evidence act and in support thereof reliance has been placed on paragraphs 9 and 10 of charan kaur alias channo (supra).in so far as the question of the notary not identifying sreepriya balasubramanian is concerned, the following ..... from the judgment that the issue as to whether absence of a notification under section 14 of the notaries act would be a bar from accepting a notarial certificate issued by a notary public of a foreign country when the foreign country recognizes notarial certificate issued by the notary public of india. ..... , delhi and punjab & haryana high court appears to be that application of section 85 cannot be limited only to the notaries as defined in the notaries act and that a document like power of attorney duly attested by a notary public coming from a foreign country must be presumed to be validly executed as has been laid down under section 85. .....

Dau Lal Derasaria Vs. Anand Kishore Sharma

Court : Kolkata

..... ble apex court has been referred to and after discussing those judgments in paragraph 8, their lordships in the division bench of orissa high court has held that the court has to form an opinion upon a point of foreign law or science or art or as to the identity of the handwriting or finger impressions. ..... the apex court says that what emerges from the case law referred to above is that a handwriting expert is a competent witness whose opinion evidence is recognised as relevant under the provisions of the evidence act and has not been equated to, the class of evidence of an accomplice. ..... - (1) where any question arising in a suit involves the performance of any ministerial act which cannot, in the opinion of the court, be conveniently performed before the court, the court may, if, for reasons to be recorded, it is of opinion that it is necessary or expedient in the interests of justice so to do, issue a commission to such person as it thinks fit, directing him to perform that ministerial act and report thereon to the court. ..... since such opinion evidence cannot take the place of substantive evidence, courts have, as a rule of prudence, looked for corroboration before acting on such evidence. ..... commission for performance of a ministerial act. ..... their lordships opined that a handwriting expert is relevant under section 45 of the evidence act. .....

Harsh Vardhan Lodha and Ors. Vs. Ajay Kumar Newar and Ors.

Court : Kolkata

..... and further since the probate court cannot pass any direction and/or injunction order against any person who is not a party to the probate proceeding and further since no adjudication of a foreign issue is possible before the probate court in the absence of any party who has no caveatable interest in the probate proceeding, this court holds that the reliefs claimed by the applicants ..... the deceased so that no part of the estate of the deceased is dissipated pending probate proceeding, the probate court in exercise of its jurisdiction under section 247 of the indian successions act can appoint administrator pendente lite and until such appointment is made, the probate court in exercise of its inherent jurisdiction, can pass appropriate injunction order restraining the parties to the proceeding ..... that when the jurisdiction to take over the business of another company and to borrow money have been vested exclusively with the board of directors under those provisions of the companies act and when such powers of the board of directors are uncontrolled by the decision of this shareholders and/or the promoters, the shareholders and/or the promoters cannot complain against the ..... in this application is absolutely a foreign issue so far as the testamentary suit is concerned as grant of reliefs claimed in this application depends upon determination of various issues relating to the business management of a company registered under the companies act which authorizes the company law board .....

Sajal Dutta Vs. Reserve Bank of India and Ors.

Court : Kolkata

..... on 22nd march, 1997, reserve bank of india granted approval to the company under section 19(1) (d) of the foreign exchange regulation act, 1973 (fera) now repealed, to issue 30,55,329 equity shares of rs.10/each to kamal against the importation of the said medical equipments, on non-repatriable basis. ..... now, even if i assume that the decision dated 7th may, 2004 was wrongly made by the reserve bank of india and also assume that the foreign exchange regulation act, 1973 is still inforce, the following courses of action are open to the court. ..... the reserve bank of india will have to refer the matter to the authorities under the foreign exchange regulation act, 1973 to deal with the company and kamal. ..... repeal and saving--- (1) the foreign exchange regulation act, 1973 (46 of 1973) is hereby repealed and the appellate board constituted under sub-section (1) of section 52 of the said act (hereinafter referred to as the repealed act) shall stand dissolved. ..... in addition to imprisonment kamal will have to pay penalty under section 51 read with section 50 of the foreign exchange regulation act, 1973 for violation of section 19 (1) (b) of the 1973 act. ..... there is no dispute that no permission is required from the reserve bank of india to allot shares on importation of capital goods to non-resident indians, under the foreign exchange management act, 1999. ..... the foreign exchange management act, 1999 came into force on 1st june, 2000. .....

Donald Macarthy Pte Ltd. Vs. The Board of Trustees for the Port of Kol ...

Court : Kolkata

..... , after filing of the manifest, a sender of the goods from outside india, changes his mind about sending the goods at all into this country, there exists no specific section in the customs act, on the basis of which the officials can give effect to such a change of mind on the part of the foreign exporter, even when such change of mind is not illegal or extraneously motivated. ..... there be adjudication and finding of court regarding his contention that exercise of power by the port trust under section 61 of the said act was not subject to or could not be pended by reason of an application for waiver made under section 53 thereof. ..... perusal of the contentions of the petitioner, the customs apparently not represented in the hearing granted, finds the board chose to not to exercise power under section 53 of the said act and rejected the claim for demurrage on the reasons given in the impugned order. ..... hon ble supreme court in various judgments held that the power u/s-53 of the mpt act of the board of trustees for granting 8 waiver of demurrage was a judiciously and ..... resisted as there is no evidence that the delay was due to any act of the port trust or persons for whom the port trust is responsible. ..... recorded in writing, exempt either wholly or partially any goods or vessels or class of goods or vessels from the payment of any rate or of any charge leviable in respect thereof according to any scale in force under this act or remit the whole or any portion of such rate or charge so levied. .....