Court : Kolkata
Reported in : 59Ind.Cas.403
..... mouzah, and were 'in possession thereof both surface and underground, for boring purposes by bringing boiler and boring instruments, fitting machinery, building bungalows and cooly huts, driving bore-holes and bringing out coal and exercising various other acts of actual possession in other ways;' that the place where boring operations were actually going on, ..... be said to have such a claim to possession as would justify proceedings under section 145.8. the sub-divisional magistrate overruled these objections and again amended these proceedings mentioning that the dispute was 'concerning certain boring operations carried on in the mouzah for possession of the underground coal and other mineral ..... december 1907 in respect of the underground right of nij mouzah nakrakuda which includes mouza persundi and that mritunjoy had let out such rights to the indian mineral syndicate in march 1917 who in their turn had leased them out to the tata iron and steel co., limited, and that the company .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal210
..... alleges that the defendant verbally, (i use the words set out in para. 2 of the amended plaint),simultaneously agreed and undertook that the said boiler would not come under but would be exempt from the operation of the indian boilers act and the rules and regulations of the government of bengal in connexion therewith and that in case it ..... having the same registered in accordance with the indian boilers act and for securing permission or certificate authorising the use of the said boiler so that the plaintiff might use the same for the purpose required by him.6. the defendant's case amounts to ..... turned out thereafter that the said boiler would come under the operation of the indian boilers act and the rules and regulations of the government of bengal in connexion therewith, then he would do all that would be necessary for .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal585
..... investigation of facts is not necessary, the court would be justified in giving the plaintiff relief under the provisions of section 65 of the indian contract act even without a formal amendment of the plaint. 6. there is no doubt that the question of limitation falls to be considered and that would ordinarily require investigation ..... the assistant coal commissioner (h. q.) department of industries and supply, government of india, who was at the time in charge of procuring such boilers for indian collieries. an agreement for sale was entered into in january 1946 between the assistant coal commissioner as the authorised representative of the government of india ..... of january 1946 addressed to the assistant coal commissioner of the department of industries and supplies. government of india, the plaintiff requested allocation of 2 lancashire boilers including one 'by john thompson with a working pressure of 150 lbs. per sq. inch complete with fittings, mountings and firebars'. on 19th february .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal266,1968CriLJ736
..... all the directors do not constitute a company. the company is a legal entity which can be prosecuted if it is alleged that it is guilty of acts which make it punishable under the indian boilers act, 1928. i agree, therefore, with the learnedadvocate-general that a company cannot he held to have committed an offence under section 500 i. p. c. let me ..... such it cannot be prosecuted of the offence as alleged or at all. a reference in this connection may be made to the relevant provisions of the companies act (act i of 1956), as amended by act lxv of 1960. in various penal provisions thereunder namely, under lections 162, 168 and 220(3) the legislature in its wisdom has used the expression 'thecompany and .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]80ITR428(Cal)
..... point. 12. section 15c of the income-tax act, 1922, was introduced by the taxation laws act, 1949 (67 of 1949) taxation laws (extension to merged states and amendment) act, 1949--[1950] 18 i.t.r.(st.) 17. it finds its place under chapter 3 of the indian income-tax act, 1922, dealing with 'taxable income' and its ..... of the opinion that these two divisions were not re-constructions of existing business. , according to the tribunal, the existing business of the assessee consisted of manufacturing boilers, wagons, etc., and for that purpose the assessee was purchasing the spare parts, forgings and castings from outside. in fact; the tribunal came to the conclusion ..... aspects it will be necessary to set out the relevant facts.4. the assessee is the textile machinery corporation ltd., which is a heavy engineering concern manufacturing boilers, machinery parts, wagons, etc. the assessment years concerned in this reference are 1958-59 and 1959-60 for which the corresponding accounting years are the .....
Tag this Judgment!Court : Kolkata
Reported in : [1973]88ITR257(Cal)
..... f ' prescribed under rule 15 of the regulation and licensing of industrial undertakings rules, 1952. no amendment by way of proviso or explanation has taken place in section 15c of the indian income-tax act on this point. in fact the tribunal gave importance to the fact of this industrial licence which the ..... though its manufacturing products were mostly utilised in the assessee's other business of manufacturing .wagons, boilers, etc. the tribunal held that the assessee was entitled to exemption under section 15c of the indian income-tax act, 1922, both in respect of its steel foundry division and the jute mill division. the ..... -tax v. textilemachinery corporation, : [1971]80itr428(cal) is clearly distinguishable. in the said case theassessee, textile machinery corporation, was a heavy engineering industrymanufacturing boilers, machinery parts, wagons, etc. the said companyhad its steel foundry division and jute mill division. for the assessmentyears 1958-59 and 1959-60 the assessee claimed .....
Tag this Judgment!Court : Kolkata
Reported in : [1991]188ITR717(Cal)
..... : [1974]97itr334(bom) . we, however, considered the rival contentions. at all material times, the assessee was an electric supply undertaking licensed under the indian electricity act, 1910. in terms of the rules framed thereunder, its electric plant was shown in its annual accounts under the heads, transmission plant, distribution plant and public ..... the distinction which was made between electrical machinery and electric supply undertaking under the old rules cannot be ignored while construing the provisions of the amended rules. the electric machinery used by the electric supply undertakings stands on a footing different from the electrical machinery which may be used by ..... describes the term--plant--is grouped from statement ii, i.e., the statement of capital expenditure and, in the said statement of capital expenditure--boilers, switchgears, transformers, etc., are all separate items right from the inception of the company. the tribunal did hot consider this statement being annexure .....
Tag this Judgment!Court : Kolkata
Reported in : 2006(1)CHN297
..... in balraj taneja 1991(8) scc 390 (supra), it was held that this rule was substituted in place of the old rule by the code of civil procedure (amendment) act, 1976, with the objects and reasons viz.:under rule 6, where a claim is admitted, the court has jurisdiction to enter a judgment for the plaintiff and to pass ..... given an opportunity to explain in what context, purpose and extent the admission was made. the english principles are subject to the indian statute and the indian law on evidence as contained in the indian evidence act. the provisions of order 12 rule 6 is to be read having regard to the facts and circumstances of the case and in ..... is as to how this principle is to be applied in a particular facts and circumstances of a case. there are some similarities in the principles followed by the indian courts and, therefore, though vehemently contended by mr. roy chowdhury, mr. mukherjee's reference to the english decisions and the authorities and works cannot be brushed aside. .....
Tag this Judgment!Court : Kolkata
Reported in : 45Ind.Cas.113
..... the exercise of its jurisdiction as a court of appeal, reference or revision, under the indian penal code, charged with any offence, for which provision is made by act xlv of 1860, called the indian penal code, or by any act amending or extending the said act which may have been passed prior to the publication of these presents, shall be liable to ..... dealt with by the court. by thi.s, it is quite clear that, by trying contempt under the criminal jurisdiction, your lordships are only exercising jurisdiction under the indian penal code, act xlv of i860. no court can exercise jurisdiction with respect to contempt, except it is contempt by that code. cases, if they amount to infraction of that code ..... by the dread of being punished for contempt of court, appears to me to be about as wise as placing a weight on a safety valve to keep a boiler from explosion. captain fenwick has probably high ideas of the press and the duties of an editor, they may be erroneous ideas, and he may perhaps have gone .....
Tag this Judgment!Court : Kolkata
Reported in : (1877)ILR2Cal153
..... is meant by 'a cause of action which has been heard and determined, &c.;' but it may be observed that the term 'cause of action,' as cited in indian courts, is much older than the civil procedure code, for it occurs in many parts of the first regular enactment touching the civil courts in bengal, regulation iii of 1793.47. ..... the dispossession of the appellant by the fixing of the boundary which is now complained of, and the other proceedings which culminated in the decision of the judge in the act iv case.' their lordships then go on to say: 'nor does it appear to their lordships necessary to decide whether, in some of the cases put by mr. ..... suit.[1] [section 141: at any time before the decision of the case, theamendment of issues. court may amend the issues or frame additional issues on suchadditional issues. terms as to it shall seem fit, and all such amendments as may be necessary for the purpose of determining the real question orcontroversy between the parties shall be so made] .....
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