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Edward Ezra and anr. Vs. the State of West Bengal

Court : Supreme Court of India

Reported in : AIR1955SC155; 1955CriLJ342; [1955]1SCR1025

..... . it is to be noted that the west bengal criminal law amendment (special courts) act, (act xxi of 1939) was amended by the west bengal ordinance viii of 1952 which came into force on the 9th of april, 1952, and this ordinance was subsequently replaced by west bengal act xii of 1952 ..... . on the 30th of july, 1952, the west bengal act xii of 1952 came into force following an ordinance laying down similar provisions which amended in certain respects the provisions of the west bengal criminal law amendment (special courts) act of 1949 ..... . section 12 of the act provides as follows : 'nothing in this act shall apply to any proceeding pending on the date of the commencement of the west bengal criminal law amendment (special courts) amending ordinance 1952 in any court other than a special court' 8. mr ..... of whom has died since then, were placed on trial before the first special tribunal, calcutta, which was one of the tribunals constituted under the criminal law amendment ordinance xxix of 1943 passed by the governor-general of india under section 72 of the government of india act, 1935, on charges of bribery as also of conspiracy under section 120b of the indian penal code, read with section 420 of the code which was later on replaced by section 409. ..... november, 1952, a fresh petition of complaint was filed by one kalidas burman, inspector of police, delhi special establishment, against the accused under section 120b, read with section 409 and sections 409 and 109 of the indian penal code .....

Kedar Nath Bajoria Vs. the State of West Bengal

Court : Supreme Court of India

Reported in : AIR1953SC404; 1953CriLJ1621; [1954]1SCR30

..... the west bengal criminal law amendment act (hereinafter referred to as 'the act') came into force on june 23, 1949 and, by notification no ..... no doubt laid stress on the fact that although section 11 of the saurashtra ordinance was in the same terms as section 5(1) of the west bengal act, the court had to consider the discriminatory character of the latter enactment in so far as it empowered the west bengal government to refer an individual case to the special court for trial, whereas the saurashtra government, having by the notification issued under the ordinance referred only certain offences, the court was called upon to consider ..... the west bengal criminal law amendment (special courts) act, 1949, was enacted and came into force before the ..... from the order of the high court of judicature at calcutta dated january 6, 1951, confirming the conviction of the appellants and the sentences imposed on them by the special court, alipur, calcutta, constituted under the west bengal criminal law amendment (special courts) act, 1949. 2. ..... for example, section 414 and 417 of the indian penal code are among the offences included in the schedule to the act, but they are triable in a summary way under section 260 of the criminal procedure code where the value of the property concerned does not exceed fifty rupees ..... the appellants were accordingly charged with having committed offences under sections 120b and 420 of the indian penal code and section 5(2) of the prevention of corruption act (act no. .....

Ajit Kumar Palit Vs. State of West Bengal

Court : Supreme Court of India

Reported in : AIR1963SC765; [1963]Supp(1)SCR953

..... the questions referred were : (1) does the special judge appointed under the west bengal criminal law amendment (special courts) act, 1949, to whom a case has been allotted by notification u/s 4(2) of the act need a petition of complaint for taking cognizance of the case or does he take cognizance when on receiving the government notification and the record of the case from the court of the magistrate, he applies ..... reference to the full bench and before the hearing of the reference, the west bengal legislature enacted act xxiv of 1960 - the west bengal criminal law amendment (special courts) (amending) act, 1960. ..... : (1) it was not contended that there were any express words in the amending act which made it retrospective or retroactive to operate from the commencement of the act, (2) the amendment relating to, as it is, obviously a matter of procedure would have applied to pending proceedings, but it was not suggested that there was anything in the amending act invalidating proceedings commenced without reference to the amended provisions; in other words, the special judge having validly acquired jurisdiction to proceed ..... the proper construction of sections 4 and 5 of the west bengal criminal law amendment (special courts) act, 1949 (w.b. ..... counsel for the appellant addressed an elaborate argument on it but in substance the contention was that the amending act was in essence declaratory since it had accepted the correctness of one of two interpretations which had been ..... indian .....

indu Bhusan De and ors. Vs. the State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1972Cal160,75CWN236

..... we have, therefore to hold that the calcutta city civil court act, 1953 (west bengal act xxi of 1953) and the city civil court (amendment) act, 1969, are intra vires the powers of the state legislature. 16 ..... and berar sales of motor spirit and lubricants taxation act, 1938, air 1939 fc 1, 'the attempt to avoid a final assignment of residuary powers by an exhaustive enumeration of legislative subjects has made the indian constitution act unique among the federal constitutions in the length and the details of its legislative lists ..... then was) observed: 'it is to be noted that the right to set up courts and to provide for the whole machinery of administration of justice has been given exclusively to the provincial legislature, tinder section 101, north america act, the parliament of canada has a reserve of power to create additional courts for better administration of the laws of canada but the indian constitution act of 1935 does not give any such power to the central legislature. ..... delivering the judgment of the court the acting chief justice observed that the marginal notes in the indian constitution unlike the marginal notes in acts of the british parliament, are parts of the constitution and prima facie, furnishes some proof as to the meaning and purpose of the article of the ..... significantly different provisions in indian constitution from section 96 of the north america act, 1867, make the canadian experience on this question more apposite to the indian constitutional set up. .....

Azizar Rahman Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1981Cal269

..... the learned counsel submitted that in 1974 under the west bengal land reforms (amendment) act, 1974, sub-section (2) of section 18 was amended and it was incorporated in sub-section (2) that if in deciding any dispute referred to in sub-section (1) or 'otherwise' any question would arise as to whethera person was a bargadar or not and to whom ..... referring to section 18(2) of the west bengal land reforms act it was observed by his lordship in the said decision that the authority or officer in deciding such dispute under sub-section (1) of section 18 could assume jurisdiction under sub-section (2) to determine the question whether a person was a bargadar or not but the word 'otherwise' had been inserted in section 18(2) by the said amendment act of 1974 to confer jurisdiction upon the said officer or authority ..... under section 50(e) of the land reforms act, the concerned officer could not assume jurisdiction under section 50(e) for two reasons, firstly because assumption of jurisdiction under section 50(e) could not have been made on the basis of an application but such assumption of jurisdiction could have been made only sito motu under rule 21 (2) of the west bengal land reforms rules and secondly because preparation and ..... 3, ahed box made an application to the officer under section 18(2) of the west bengal land reforms act contending that the applicant was a bhagchasi and in the body of the petition it was also stated that as the landowner had been taking steps to transfer the .....

Turf Properties Ltd. Vs. Corporation of Calcutta and ors.

Court : Kolkata

Reported in : AIR1957Cal431,61CWN912

..... when the petition first came up before me for hearing, the respondents, apprehending some difficulty in the matter, asked for leave to amend their affidavit by introducing an averment that the lands had at all material times vested in the state of west bengal and did not belong to the union of india. mr. ..... under the indian independence (rights, property and liabilities) order 1947, land which immediately before the appointed day was vested in his majesty for the purposes of the province of west bengal would vest thereafter for the purposes of that province, otherwise it would vest in his majesty for the purposes of the ..... i proceed to enumerate the contents of the notice, it will be necessary to set out this proviso, which has been introduced in section 188 by an amendment contained in section 36 of the calcutta municipal (amendment) act, 1953 (act xvii of 1953). ..... kar argues that power has been given in different statutes to reopen matters retrospectively; for example, under section 34 of the indian income-tax act, the assessment can be reopened as far back as eight years. ..... as has been pointed out in the two indian cases cited above, the consolidated rate, under the said act, is not imposed separately on lands and buildings but is a rate which is imposed upon the property which is described as a 'premises', and forms the unit of taxation ..... the two indian cases turn upon the definition of 'property'' in the constitution acts. ..... a company incorporated under the indian companies act. .....

Commissioner of Income-tax Vs. Teesta Valley Co. Ltd.

Court : Kolkata

Reported in : [1991]187ITR657(Cal)

..... under sub-section (2) of section 42 of the west bengal estates acquisition act, 1953, which was inserted by the amendment act, 1964, it was, inter alia, provided that, where an intermediary is entitled to retain possession of any land comprised in a tea garden, the revenue officer shall determine the rent payable in respect of such land in the manner as laiddown in ..... this letter, the indian tea association stated, inter alia, as under :'members may use their discretion now to decide whether or not they should execute the agreement and accept the new lease in form i appended to schedule f of the west bengal estates acquisition rules. ..... even at this stage, the indian tea association advised their members to use their discretion and to decide independently whether or not they were prepared to execute the agreement with the government of west bengal in respect of rent and cess from the date of vesting and accept the new ..... state government also drew up a form of agreement to be executed by each of the tea garden owners, this derision of the state government along with the format of the agreement was circulated by the indian tea association to its member gardens by a letter dated february 25, 1972. ..... on receipt of the aforesaid communication from the indian tea association, several tea garden owners accepted the formula and executed necessary ..... with this situation, the government initiated a dialogue with the tea industry through the indian tea association for settlement of the matter. .....

Calcutta Wine Association and Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

..... by reason of the amendment following the budget speech of the minister, several commodities excluding imfl were omitted from the respective schedules to the 1941 act and were included in the west bengal sales tax act, 1954 ("the 1954 act") with effect from april ..... then he drew our attention to section 6b(l)(a) which is reproduced below : (a) every dealer, whose aggregate of the gross turnover under this act and the gross turnover under the west bengal sales tax act, 1954 (west bengal act iv of 1954) during the last year ending on or before the 31st of day may, 1987, exceeds rupees twenty five lakhs, shall, in addition to the tax payable by him under section 5, and section ..... amendments were effected by the west bengal finance act ..... it was held that turnover tax is a tax on sales and not on income and ultimately it is a sales tax and nothing else, the state legislature being competent to enact section 6b of the 1941 act and section 4aaa of the west bengal sales tax act, 1954 under entry 54 of list ii of the seventh, schedule to the constitution. ..... question for decision in this application undersection 8 of the west bengal taxation tribunal act, 1987, which is in the nature of one under article 226 of the constitution of india is : whether turnover tax is payable by retailers who deal in indian-made foreign liquors (imfl) under the bengal finance (sales tax) act, 1941 (the 1941 act) and rules framed thereunder in respect of sales effected on ..... ), calcutta-700 068, and is an indian citizen. .....

Sharadamma and ors. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR2005KAR3710; 2005(4)KarLJ481

..... --notwithstanding anything in this part, any provision of any law relating to municipalities in force in a state immediately before the commencement of the constitution (seventy-fourth amendment) act, 1992 which is inconsistent with the provisions of this part, shall continue to be in force until amended or repealed by a competent legislature or other competent authority or until the expiration of one year from such commencement, whichever is earlier'.in view of the above article of the constitution, the definition of 'bangalore metropolitan area' in section 2(c) of bda ..... award notices under sections 9 and 10 of the land acquisition (karnataka extension and amendment) act, 1961 have been issued to some of the khathedars or persons interested in the lands. ..... . commissioner of income-tax, west bengal : [1996]219itr515(sc) .a.s ..... . the principle underlying the guarantee of article 14 is not that the same rules of law should be applicable to all persons within the indian territory or that the same remedies should be made available to them irrespective of differences of circumstances ..... . independent order of foresters, 1940 ac 513(g)'.mr. c.b ..... . union of india, : [1981]2scr1 , this court held that 'there is a strong linkage between ownership of land and person's status in social system' ..... . : (1981)illj402sc , to contend that bda is a local authority ..... : (1981)illj1sc , which has been reiterated in the constitutional bench decision in ashoka marketing limited and anr. v. .....

Durgesh Chandra Saha Vs. Bimal Chandra Saha and Others

Court : Supreme Court of India

Reported in : 1996IAD(SC)12; AIR1996SC740; 1996(1)ALD(Cri)766; 1996CriLJ1137; 1995(6)SCALE661; (1996)1SCC341; [1995]Supp5SCR612

..... by the impugned order, the learned judge of calcutta high court inter alia came to the finding that in view of amendment of section 167(5) of the crpc by the west bengal amendment act (act 24 of 1988), the investigation of the entire case was required to be stopped by the trial court after expiry of three years from the first date of appearance of the accused and the court had also a duty to discharge ..... . was amended by the west bengal amendment act 24/88 ..... . the learned counsel appearing for the appellant has submitted that the language of section 167(5) as amended by the west bengal act clearly indicates that the provision of section 167(5) will be made applicable where the investigation is still pending ..... . as amended by the said west bengal act may be stated as hereunder :167(5) if in respect of (i) any case triable by a magistrate as a summons case, the investigation is not concluded with a period of six months, or (ii) any case exclusively triable by court of section or case under chapter xviii of the indian penal code (45 of 1860) the investigation is not concluded with a period of three years; or (iii) any case other than those mentioned in clause (i) and (ii) the investigation is not concluded within a period of two years ..... . as amended by the west bengal act is quite clear in indicating that the said section is applicable only in a case where the investigation was still pending but not in a case where investigation had been completed and the chargesheet had been filed .....