Court : Kolkata
Reported in : [2001]123STC129(Cal)
..... [see section 2(k)]yearnumbershort title of the specified state act.1941vithe bengal finance (sales tax) act, 1941.1941xithe bengal raw jute taxation act, 1941.1954ivthe west bengal sales tax act, 1954.1974xithe west bengal motor spirit taxation act, 1974.1979vithe west bengal state tax on professions, trades, callings and employments act, 1979.'33. ..... before the appointed day, shall, on and from the appointed day, be deemed to have been constituted, and shall have jurisdiction and powers, under this act, and the special officer, and other persons appointed under sub-section (1) of section 3 of that act to assist the commissioner, appointed in the bureau of investigation as aforesaid and continuing in office immediately before the appointed day, shall, on and from the appointed ..... on that very day, a notice was issued directing the petitioner to appear before the said officer along with certain documents.section 11 of the bengal amusements tax act (5 of 1922) reads as follows :'(1) the collector or any other officer authorised by the state government in this behalf may, subject to such conditions as may be prescribed, require any proprietor--(a) to produce before him ..... act, 1994 is become operative then the bureau of investigation has to be formed under section 7 of the bengal sales tax act, 1994, but not under section 19a as it was there before which was repealed by virtue of coming into force of the new act ..... cinema hall under the name and style 'swapna' within the district of howrah. .....
Tag this Judgment!Court : Kolkata
Reported in : (1996)2CALLT183(HC),100CWN900
..... court upon considering the provisions of tamil nadu house races(abolition and wagering or betting) act, 1974 as also section 2 of the madras city police act, 1888 held that horse racing does not come within the purview of coming or gambling but being a game of mere skill cannot come within the purview of the provision of the said act and thus the question of its coming under the protective umbrella of 31c does not ..... the question arose whether the legislature, by a side-wind, without suitably amending the inams abolition act, as interpreted by the high court, or repealing it, could directly nullify the said law laid by the court and divest, under section 76 of the act, the vested right and declare that the land was not covered by said ryotwari patta or shall not be transferred or shall be deemed never to have been transferred thereunder and would treat ..... , however, is entitled to bring into force the provision of the said act to a part or whole of the area included in the said schedule of calcutta municipal corporation act.30. ..... act, however, is not applicable to the area described in the schedule-i of the calcutta municipal corporation act. ..... in basantibai's case the supreme court observed:-'the high court does not say that the amount payable under sub-sections (3) and (4) of section 44 of the act for the land situated in municipal area in illusory.'74. ..... valuation will be applicable even in the areas in and around calcutta which are now part of the calcutta municipal corporation.101. .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)1CALLT214(HC),1989(1)CHN185,93CWN462,[1990(60)FLR458],(1990)IILLJ522Cal
..... fact that shriram was required to obtain licences, under the factories act and delhi municipal act and was subject to extensive environment regulation under the water (prevention and control of pollution) act, 1974 and air (prevention and control of pollution) act, 1981, that is, all such activities which could jeopardise public ..... submitted on behalf of shriram that control or regulation of a private corporation's functions by the state under general statutory law, such as the industries (development and regulation) act, 1951 was only in exercise of police power of regulation by the state and such regulation did not convert the activity of the private corporation into that of the ..... true that the appellant-compahy, like shriram, is engaged in an industry which comes under the purview of the first schedule to the industries (development and regulation) act, 1951 and as such, the government has powers to assume management and control of the company if it is found that its affairs are being managed in a ..... 1987 the company declared a lock-out of the factory at howrah on the ground, inter alia, that workmen employed in its various ..... incorporated under the indian companies act, 1913, with the liability of its members limited by shares, having its registered office at 3-a shakespeare sarani, calcutta and carries on business at, amongst other places, andul road, howrah where it has one of ..... -force of the company in its factory at howrah includes a category of staff called junior management staff .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]116ITR554(Cal)
..... chief engineer of howrah municipality and retired ..... the tribunal held that only that part of the depreciation which had entered into the computation of the taxable income of the assessee under the act for the assessment years prior to 1950-51 should be treated as the depreciation actually allowed and not the total depreciation which went into the computation ..... out of moneys given by the assessee and, excepting for land and buildings, the other assets were out of bank overdraft obtained from the bank of bengal and central bank, howrah, in 1944-45 on the security of the house and building in her name. ..... instant case, if we leave aside the question of benami and consider the question on the basis of section 64 of the act, that there was asset transferred directly to the wife by the assessee-husband. ..... section 64 of the present act, as it stood at the relevant time, provided that in computing the total income of an individual there should be included all 'such income' as arose directly or indirectly and subject to the provision of clause (1) of section 27 ..... palekar : [1974]94itr616(bom) and reliance was placed on the observations of the court ..... act, 1922, and included the income from the cinema business and the property in the assessment under section 16(3) of the said act ..... act, 1922, directed that in computing the total income of an individual for the purpose of assessment there shall be included 'so much' of the income of the wife as arose directly or indirectly from assets transferred .....
Tag this Judgment!Court : Kolkata
Reported in : (1982)29CTR(Cal)15,[1983]141ITR419(Cal)
..... the house in question in new delhi was fixed in 1941 under the new delhi house rent control order, 1939, and that fixation continued to be valid notwithstanding the repeal of the control order, even after the delhi rent control act 59 of 1958 came into force, the fair rent determined the standard rent which still effected the assessment of rates of the house in question for fixation of rates for ..... naturally, the said local authority was also interested in imposing as much legitimate tax as possible, -that being so, the tribunal felt that in the absence of any material to show that the municipal valuation was not a safe guide for determining the annual value of the property, the tribunal was inclined to hold that the aac was justified in directing the ito to determine the annual value of ..... court, it appears to us that the income from house property must be computed on the basis of the sum which might reasonably be expected to let from year to year and with the annual municipal value provided such a value is not above the standard rent receivable and that would be the safest guide for this purpose and the rent actually received would not be of any relevance.18. ..... 442) :'...this was a decision given on the interpretation of the definition of 'annual value' in the delhi municipal corporation act, 1957, and the punjab municipal act, 1911, for the purpose of levy of house tax, but it would be equally applicable in interpreting the definition of ' annual value' in sub-section (1) ..... 1974] ..... 1974 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1951Cal48,55CWN385
..... or in any contract(a) a decree for arrears of rent due in respect of a tenure or holding, whether having the effect of a rent decree or money decree, or a certificate for such arrears signed under the bengal public demands recovery act, 1913, shall not be executed by the attachment & sale of any movable or immovable property other than the entire tenure or holding to which the decree or certificate relates :provided that the provisions of this clause shall not ..... chairman, howrah municipality v. ..... if such was the clear intention of the legislature a too strict construction of the words 'attachment & sale' in section 168a, bengal tenancy act, would go a long way to defeat such intention, whereas reading the word 'and' as 'or' would give the tenure-holder or tenant a far greater measure of ..... question whether the properties which are exempt from attachment & sale in execution of a decree for arrears of rent by virtue of section 168a, bengal tenancy act, should be left out of consideration in calculating the means of the judgment-debtor for the purposes of section 61, proviso (b), c. p. c. ..... that being so, all property not liable to attachment & sale under section 168a, bengal tenancy act, must be excluded in ascertaining the judgment-debtor's means in course of an execution, by way of arrest & detention, of a decree for rent whether such has the force of a rent decree or only of a simple money ..... one sense all rights granted by law are ordinary rights until such law is repealed or varied. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1983Cal106
..... . it was submitted that the bankers under the uniform custom and practice of documentary credit act, 1974 had to accept the documents regarding which no special requirements were mentioned in the letter of credit, as they were submitted and the banks should not have embarked on any enquiry as to whether f. f. a ..... the said document contains, inter alia, the following statements : 'please telex to telex ts 21682 a/b uco bank singapore message relayed on behalf of uco bank calcutta we repeal our cable of date with same message and test please avoid duplication. ... ..... . in this connection, reference may be mode to the uniform customs and practice for documantary credits (1974) where article 8 continue as follows :-- (a) in documentary credit operations all parties concerned deal in documents and not in goods ..... . the parties which are not immune to the municipal jurisdiction of this court cannot evade the consequence of legal action by not submitting to the jurisdiction of this court.4 ..... judge had not attempted to prima facie determine as to whether the shipping documents submitted by the first defendant were in accordance with the letter of credit and the provisions of the uniform customs and practice of documentary credit act, 1974 ..... has been properly served and if the part of cause of action arises which will attract the jurisdiction of this court the fact whether it has submitted or not is of no relevance unless the party is immune to the jurisdiction of the municipal court of this country .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1983Cal21
..... administrator, howrah municipality); : [1962]2scr762 (ramlal v. ..... in inder singh's case , it has been held that if it is shown that the court below in exercising its discretion in the matter of extension of time under section 5 of the limitation act has acted unreasonably or capriciously or has ignored relevant facts, the appellate court would be entitled to interfere with the said discretion.6. ..... the learned advocate for the petitioner has argued that the learned judge acted illegally and with material irregularity in condoning the delay and admitting the appeal. ..... the learned judge has acted with material irregularity and the petitioner has suffered irreparable injury. ..... the opposite party also filed an application under section 5 of the limitation act for condonation of the delay. ..... in : air1973ap43 , it has been held that the expression 'sufficient cause' in section 5 of the limitation act cannot be construed liberally. ..... 19 of 1974 of the learned munsif, alipurduar. ..... the impugned order is set aside and the opposite party's application under section 5 of the limitation act is dismissed. .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)1CALLT37(HC),94CWN950
..... cannot get away from this decision since the act of 1956 gave legislative sanction to the interpretation of the learned judge by not legislating otherwise in the repealing act or subsequent amendment. ..... landlords could have possibly argued that the demolition was effected in compliance with the notice of the municipal corporation if the entire damaged portion would be pulled down instead of rendering it inhabitable by simply ..... tenant fails to show proper cause or neglects to make such repairs within the time specified in the notice or allowed by the controller, the landlord will be entitled, notwithstanding anything contained in this act or in any contract, to sue the tenant for recovery of possession of the premises and such cost of such repairs as may be assessed by the court.'11. mr. ..... (since the original tenant benoy krishna died in the meantime) either singly or jointly to apply to the controller for putting them in possession under section 18a(2) of the act unless the landlords could deliver possession immediately after repair, the appeal was dismissed with these directions and observations.3. ..... the prices of all commodities, amenities, building materials and cost of labours, municipal taxes, are sharply escalating a tenancy bears a rental agreed upon, say, ..... that the substitution of a worn out two-pipe drainage system by a modern one-pipe system was in a rent act case not an improvement and presumably it was a repair we may look to this case and the pronouncement in prondfoat ..... (1974) .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(3)CHN447,2005(30)PTC140(Cal)
..... . it has also submitted that repeal of the old act shall not affect any right, privilege, obligation or liability acquired under the enactment under repeal and it was also submitted that the repeal shall not affect any legal proceeding or remedy in respect of such right, privilege or obligation and any such proceeding or remedy may be continued as if the repealing act or regulation had not been passed.31 ..... . the learned judge also explained that it is not legitimate to construe the consolidation act as if its provisions are still contained in the repealed act for two reasons - firstly, the parliament has provided for abrogation of the previous law and secondly, such a construction would nullify much of the purpose of passing a consolidation act (page 733 of the report).47 ..... . while considering the said question, the lord chancellor, delivering the judgment observed that it is not necessary to look back to all the repealed statutes for ascertaining the duties or the powers of the corporation and to treat the provisions of the repealed statutes as still in force, and ignoring the consolidating and amending statute, where the enactments dealing with the subject-matter are in different terms (page 438) ..... . the decision of the privy counsel in municipal council of sydney and mary jane bourke, reported in 1895 appeal cases 433, was also referred to ..... . charle's wife brought an action to recover damages from the municipal council of sydney .....
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