Court : Kolkata
Decided on : Mar-04-2014
..... the workman during the pendency of a dispute before the industrial tribunal, has been introduced by west bengal amendment of the act. the very expression interim relief will indicate the aforesaid provisions has been introduced by the said amending act for the purpose of giving interim relief to the workman. such enactment, therefore, is a beneficial ..... reported in 1998 (2) chn556a learned single judge while considering the enforceability of an order passed under section 15(2)(b) of the industrial disputes act (west bengal amendment) held that the high court while exercising its jurisdiction under article 226 of the constitution of india would not be powerless to issue a mandate upon ..... in the event, the said order cannot be executed the very purpose for which such concept of interim relief has been introduced by the west bengal amendment to the industrial disputes act would be defeated. this issue was addressed in paragraphs 20, 21, 22, 23, 24 and 25 of the said report which are stated .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-06-2014
..... company law board. in other words, the high court is denuded of its jurisdiction to entertain any disputes relating to oppression and mismanagement. the said companies (amendment) act, 1988 came into effect on and from 31st may, 1991 conferring the jurisdiction on the company law board to entertain the company petition apart from other provisions ..... facts which are sought to be brought under the subsequent events are, in fact, a fresh cause of action and because of the interdiction of the amendments brought by company (amendments) act, 1988, the proper forum is the company law board. having considered the respective submissions, it is no doubt true that at the time of ..... the parties intend to rely upon a distinct and separate cause of action unconnected with the original one, the same cannot be considered because of the companies (amendment) act, 1981 and placed reliance upon a judgment of the supreme court in case of dabur india ltd., -versus k.r.industries reported in (2008) 10 scc595and .....
Tag this Judgment!Court : Kolkata
Decided on : May-15-2014
..... provided further that in case the number of directors elected, on or before the commencement of the banking companies (acquisition and transfer of undertakings) and financial institutions laws (amendment) act, 2006, in a corresponding new bank exceed the number of directors specified in sub-clause (i) or sub-clause (ii) or sub-clause (iii).as the case ..... government cannot issue administrative instructions regarding the principle to be followed in promotions of the officers concerned to selection grade posts. it is true that government cannot amend or supersede statutory rules by administrative instructions, but if the rules are silent on any particular point government can fill up the gaps and supplement the ..... fails. in my view, the judge was correct in the cours.which he took, and i think that the appeal should be dismissed. in the case of indian cable co.ltd.-vs.-smt. sumitra chakraborty reported in 1989 cwn559 in paragraphs 9 and 14 a division bench of this court held as follows: so far .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-24-2014
..... carried several authoritative pronouncements on the various aspects that cover the larger final issue. the respondent refers to a judgment reported at air1969bom 227 (keshavsingh dwarkadas v. indian engineering co.) that arbitration law does not recognise or require the acceptance of an appointment by an arbitrator. a distinction was sought to be made in that case ..... v. yasin khan) for the proposition that an action instituted in derogation of section 69(2) of the partnership act is incurably bad and the subsequent registration will not entitle the action to be continued and even an amendment to cure the defect cannot be allowed. the judgments reported at (1998) 8 scc559(delhi development authority v. ..... be regarded as a proceeding to enforce a right arising from a contract and, therefore, within the bar of s. 69 of the indian partnership act. it was in such perspective that the supreme court opined that the words other proceeding must receive their full meaning, untrammeled by the words a .....
Tag this Judgment!Court : Kolkata
Decided on : May-16-2014
..... to explanation 2 to subsection (3) of section 153. we may incidentally point out that explanation was introduced with effect from 6th october, 1964 by the direct tax (amendment) act, 1964 and the judgment of the supreme court in the above-mentioned case on 13th august, 1979. indeed, though the supreme court was not concerned with the explanation, ..... the original assessments for the relevant years in question have attained finality on the expiry of the period of limitation under section 149 of the act. on a combined reading of sub-section (1) as amended with effect from april 1, 1989, and sub-section (2) of section 150 as it stands, in our view, a fair and ..... other hand, if there is a finding or direction, the case would fall under section 153 (3)(ii).in a case dealing with the corresponding provisions of the indian income-tax act if 1922, the supreme court in income-tax officer v. murlidhar bhagwan das, [1964].52 itr335(sc) held that: the jurisdiction of the appellate assistant commissioner .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : May-19-2014
..... vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. per contra, the ld. a.r. for the ..... in the result, we set aside the impugned order and remit the case to the ld. commissioner for deciding the issue afresh, taking into consideration the aforesaid retrospective amendment. all issues are kept open. needless to mention that an opportunity of hearing be given to the appellant and the appellant is directed to avail the opportunity of hearing ..... finance act, 1994. 2. the ld. chartered accountant for the applicant submits that the entire service charges on which demand has been confirmed relates to repair and maintenance of roads/high ways. he submits that the period involved in the present case is from 2005-2006 to 2006-2007. he submits that in view of the retrospective amendment, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : Jan-03-2014
..... dated 23.09.2011 in case of home solution retail india ltd. vs. union of india: 2011 (24) s.t.r. 129 (del.) upheld the retrospective amendment. subsequently the matter was challenged before the honble supreme court and honble supreme court has passed an interim order. in view of these various judgments board vide its mf ..... of service tax. 5.4.it is further observed that adjudicating commissioner has not imposed any separate penalty under section 76, 77 and 78 of the finance act, 1994. composite penalty under different provisions of the statute is impermissible as held by this tribunal in the case of commissioner of central excise, coimbatore vs. precot ..... property for use in the course or furtherance of business of commerce would by itself constitute a taxable service and be exigible to service tax under the said act. the obvious consequence of this finding is that the interpretation placed by the impugned notification and circular on the said provision is not correct. consequently, the .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-2014
..... for accountants to mean: to transfer the balance of an account previously regarded as an asset to an expense account or to profit and loss account . there has been an amendment to section 36(1) (vii) with effect from 1-4-1989 to allow deduction for bad debt or any part thereof substituting the words which is established to have ..... what is brought to tax are merely actual cash receipts, and there is thus no scope or justification for any allowance in respect of what has not been realized. after amendment to section 36(1)(vii) allowing deduction in the year of write off, the manner in which such right off has to be carried out has assumed importance. in another ..... the original sub-mortgage was void inasmuch as it was effected by an instrument in writing which was admittedly not registered and relied upon as 17 and 49 of the indian registration act, 1908; and (2) that oral evidence was not admissible, as the memorandum of july 15, 1908, constituted the contract between the parties (section 91 .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-16-2014
..... by the party producing him followed by his crossexamination by the other party and re-examination, if necessary, by the party producing him. (see chapter x of the indian evidence act, 1872).a witness is asked oral questions. he is shown documents, he is shown objects, accounts, drawings maps etc.to prove their authenticity. he is asked a ..... it is the duty of the commissioner to note down any objection taken during examination of the witness for subsequent decision by the court. order xviii rule 4 was amended with effect from 1st july, 2002. order xviii is not followed in our high court because chapter xiv of the original side rules, having overriding effect (see section ..... is no such requirement if the witness resides outside the jurisdiction of this court. (order xxvi rules 1and4) it can only be said that by virtue of the amendments to order xviii of the code of civil procedure, the right of a party to have a witness examined in court has been severely curtailed. the effect of panchkari .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-07-2014
..... .54,05,000/- is due and payable by the respondent to the petitioner. i am inclined to agree with the petitioner s contention. it is settled law now after the amendment of order 12 rule 6 of the code of civil procedure that admission need not be only in pleadings. admission in any other form, written or oral, would be a ..... the petitioner and the respondent and the petitioner caused to be issued notice under section 138 of the negotiable instruments act for dishonour of the aforesaid two cheques. in the reply to the notice under section 138 of the negotiable instruments act, the respondent contended, inter alia, that the cheque of rs.50 lakhs had been given by the respondent to the .....
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