Court : Kolkata
Decided on : Dec-22-2014
..... inference may be made that om prakash mohta orally resigned. the original and the amended trust deeds not provide for any oral resignation. moreover, the indian trust act also does not recognize any concept of oral resignation .. section 46 of the indian trust act provides that:- trustee cannot renounce after acceptance. a trustee who has accepted the ..... submitted that in state of u.p. vs. bansi dhar & ors. reported at air1974sc1084the hon ble supreme court observed and held that though the indian trusts act is not applicable to public charitable trusts but the principle contained therein apply to the same. as such it cannot be inferred that om prakash mohta ..... other civil courts and proceedings on the original side of chartered high courts, a distinction which has continued to be unaffected right up to the last amendment of the civil procedure code. the said judgment also lays down that the letters patent and the rules made thereunder which are recognized and specifically protected by .....
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 .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-25-2014
..... to rent and the provisions of sections 31 and 36 shall apply to any premises held under a lease for residential purpose of the lessee himself and registered under the indian registration act, 1908 (xvi of 1908).wherea. such lease has been entered into on or after the 1st december 1948, and b. such lease is for a period of not ..... vacate the premises. he submits that, during the pendency of the firs.suit the lease expired by efflux of time on december 31, 1984 and as such plaint was amended. with regard to the second suit he submits that, the claim of the plaintiff for mesne profits stands substantiated by the report of m/s.talbot and company being ..... had allegedly sub-let portions of the demised premises in breach of the terms and conditions of the deed of lease. the defendant has filed a written statement. after the amendment of the plaint, the defendant filed an additional written statement. the defendant claims that, it paid the enhanced share of the corporation tax till march 31, 1973. it .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-25-2014
..... the root of the contract of insurance and has a bearing on the risk involved would be material ..23. as stated in pollock and mulla s indian contract and specific relief acts: any fact the knowledge or ignorance of which would materially influence an insurer in making the contract or in estimating the degree and character of risks ..... 26, 1978. the plaintiff refers to the pleading in the written statement of the defendant nos.1 and 2 particularly paragraph 4(c), 14b and 14d of the amended written statement and submits that, according to the defendants water came into the factory premises on september 28, 1978 or september 29, 1978. the plaintiff points out that ..... was filed in 1980. the point of concealment of topography of the factory of the plaintiff is not pleaded in the written statement. moreover, the written statement was amended 6 (six) years later and again this aspect was not included in the pleading. the plaintiff contends that, no question with regard to the topography of the factory .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-19-2014
..... 20% of the annual value of the building. submission was, as in respect of period from 1st may 2007 till 30th september, 2012, when the kolkata municipal corporation (amendment) act, 2006 was operative, the respondent authorities cannot levy property tax at any rate more than 20% of the annual valuation of the building, levy of property tax in ..... not cover a building under entry 49 of list ii. submission was in view of the amendment brought about by the legislature with effect from 1st may, 2007 by the kolkata municipal corporation (amendment) act, 2006 under section 171 of the 1980 act that property tax on buildings in kolkata should be between a minimum of 6% and maximum of ..... accordance with section 99, determine the rates at which the tax shall be levied. (emphasis supplied) as seen under section 145a, which was introduced by an amendment of the gpmc act, tax was levied on mobile towers.however, as in the cases in hand i find that on the basis of the agreements and in accordance with the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-29-2014
..... h.kapadia for the supreme court opined as follows:- on going through the changes, quoted above, made to section 147 of the act, we find that, prior to the direct tax laws (amendment) act, 1987, reopening could be done under the above two conditions and fulfilment of the said conditions alone conferred jurisdiction on the assessing ..... officer to make a back assessment, but in section 147 of the act (with effect from 1st april, 1989).they are given a go ..... ground for the income tax department to contend that income had escaped assessment and proceed to invoke the extraordinary provisions of section 147 and 148 of the act. considering all the decisions there is considerable merit in the submissions of mr.sen that the initiation and prosecution of the sections 147/148 proceedings were without .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-14-2014
..... .1 and 2 were agreeable to make over the flats to the respective plaintiffs. mr.saha relied on article 54 of the limitation act, 1963. he also referred to section 55 of the indian contract act, 1872 which provided that, a time fixed for performance of an agreement could be extended by the parties. he then referred to ..... years.therefore, according to her, the claim of the transposed plaintiffs was hopelessly barred by the laws of limitation. she next contended that, in the event the amendments did not fail on the ground of limitation then the prayer of sakhir chand dhawan made in the plaint remained. admittedly, sakhir chand dhawan had received full satisfaction ..... on all india reporter 1972 calcutta page 88 (jayanta mohan chatterjee v. jagat mohan chatterjee & ors.) for the proposition that, the law permitted a party to amend his own pleadings and not others.she submitted that, if the transposed plaintiffs were allowed to obtain reliefs in the suit the same would tantamount to new suits of .....
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 : Jul-25-2014
..... 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 ..... which it would, under rule 26(3).be deemed to be in contravention of the provisions of the statute and rules. thus, as 1980 kmc act, 1980 hmc act and the rules do not permit post facto sanction of an unauthorised construction, if orders are passed for retention even on payment of fine or penalty ..... ii, kmc held that it was an admitted fact that there was no sanctioned plan for the additional structure and though section 392 of the 1980 kmc act absolutely bars construction without prior sanction of the municipal commissioner, yet order was passed directing retention. mr.dipankar chakraborty, learned advocate appearing for the private respondent .....
Tag this Judgment!