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 : Jan-10-2014
..... vi rule 17 did not apply to the present suit in view of section 7 read with section 16(2)(b) of the code of civil procedure (amendment) act, 2002. none of the supreme court decisions cited on behalf of the defendant helps it. the hon ble supreme court in vidyabai & ors.(supra) considered ajendraprasadji n. ..... commencement of section 16 of the code of civil procedure (amendment) act, 1999 and section 7 of the code of civil procedure (amendments) act, 2002. the present suit was of 1998 and, therefore, the amended order vi rule 17 had no role to play. consequently, according to him, the decisions cited on ..... . the plaintiff was seeking to introduce a new cause of action by the proposed amendments. in reply mr.chakroborty for the plaintiff submitted that sections 7 and section 16(2)(b) of the code of civil procedure (amendment) act, 2002 specified that the amended order vi rule 17 would not be applicable to pleadings which were filed before the .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-24-2014
..... application for grant of probate shall also be verified by at least one of the witnesses. the petition for probate under section 280 of the indian succession act is required to be verified by the petitioners.in the instant case the attesting witnesses have already verified the petition and at least one of the ..... would be allowed to rectify the said defects. mr.pratap chatterjee, learned senior counsel appearing with mr.amitesh banerjee and mr.jishnu chowdhury submitted that this amendment application has been filed in order to make the pending applications infructuous. it is stated that the petitioners have failed to explain the discrepancies in dates ..... application the have plaintiffs also filed in a supplementary affidavit affirmed by govind ram goenka on july 5, 2013 disclosing certain documents in support of the amendments prayed for in the said petition. the petitioners admit that there are explain certain discrepancies and such discrepancies by contending that due to inadvertence on the .....
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 : Feb-07-2014
..... from the date of coming into force of the west bengal premises requisition & control (temporary provisions) second amendment act, 1947. according to the plaintiff the requisitioned portion of the said premises stood automatically released from requisition with effect from april 1, 1992 by virtue of section 10b. the defendant ..... fixed at rs.404/- per month. the premises were requisitioned under the west bengal premises requisition & control (temporary provisions) act, 1947. an amendment to the 1947 act was introduced which came into effect from march 31, 1987. the amendment, that is, section 10b of the act of 1947 provided that a requisitioned portion would stand automatically derequisitioned after expiry of a period of five years .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-26-2014
..... act. the learned tribunal dismissed the appeal holding as follows: we find that section 43(6) expressed the meaning of written down value . it has been provided in explanation 2 that where in any previous year, any block of assets is transferred by the amalgamating company to the amalgamated company in a scheme of amalgamation and the amalgamated company is an indian ..... of time, the same could not have any application. he also drew our attention to a copy of the bill presented to the parliament proposing the amendment before the third proviso was introduced to the statute. he drew our attention to paragraph (b) with the title depreciation in case of succession and amalgamation ..... the aggregate may exceed the depreciation allowance admissible for a previous year at the rates prescribed in appendix i of the income-tax rules, 1962. an amendment has, therefore, been made to restrict the aggregate deduction for this allowance in a year in such cases to the amount computed at the prescribed rates .....
Tag this Judgment!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 : Apr-22-2014
..... the phrase substantial question of law as it was employed in the last clause of the then existing section 110 of the civil procedure code (since omitted by the amendment act, 1973) came up for consideration and their lordships held that it did not mean a substantial question of general importance but a substantial question of law which ..... of the case, in so far as, the rights of the parties are concerned in these words: the phrase substantial question of law , as occurring in the amended section 100 is not defined in the code. the word substantial, as qualifying question of law , means- of having substance, essential, real of sound worth, important ..... suppressed the actual production of the final product which attracts the excise duty in absence of any other corroborative evidence. section 35 f of the central excise act provides that the person desirous of appealing against the decision or order shall deposit with the adjudicating authority, the duty demanded or the penalty levied, pending .....
Tag this Judgment!Court : Kolkata
Decided on : May-08-2014
..... (now bangladesh) or by their successors-in-interest on lands occupied by such persons have been completed on or before the commencement of the calcutta municipal corporation (amendment) act, 1996, and where the documents of title to such lands have been granted by the state government, shall be regularized by the municipal commissioner under this chapter ..... from east pakistan (now bangladesh) subject to certain conditions. the opening words in section 413a that notwithstanding anything contained in this chapter or elsewhere in this act .. make it clear that save and except in cases falling under the said provision, construction made in breach of sections 392 and 393 are liable to ..... commissioner, in relaxation of such building rules, shall be competent to regularize such building .: it is clear from a reading of section 392 of the 1980 act, it creates an absolute bar to erecting a building without sanction. the words no person shall erect or commence to erect any building or execute any of .....
Tag this Judgment!Court : Kolkata
Decided on : May-08-2014
..... an industrial dispute relating to the condition of service of the respondent no.4. the learned counsel has referred to section 10(1b) of the industrial disputes act, 1947 as amended and rule 12a of the west bengal industrial dispute rules, 1958. the said provisions and rules are set out hereinbelow:- s.10(1b) (a)notwithstanding ..... filed inviting the learned labour court to decide the issue as to whether pre-conditions of rule 12a of the west bengal industrial disputes rules, 1958 (as amended) had been complied with by the conciliation officer or not. on 3rd february, 2009, the representative of the respondent no.2 had produced the conciliation records ..... anything contained elsewhere in this act, where in a conciliation proceeding of an industrial dispute relating to an individual workman, no settlement is arrived at within a period .....
Tag this Judgment!