Court : Kolkata
Reported in : 2008CriLJ4389
..... accused. those witnesses stated that they had learnt from deceased banalata. the statement of a dead person as disclosed by these witnesses are admissible in evidence according to section 32 of the evidence act. the evidence of p.w. 1, p.w. 2 and p.w. 3 who were the close relatives of deceased banalata should not be thrown out as ..... , cr. p.c. can be rejected.33. moreover, the evidence of p.w. 5 is more reliable as independent witness and her testimony can be acted upon section 134 of the evidence act enjoins that evidence has to be weighed and not counted.34. it is evident that p.w. 1 to p.w. 3 and p.w. 5 were not the ..... proof cannot lie in the realm of surmises and conjectures. the requirement of proof beyond reasonable doubt does not stand altered even after the introduction of section 498-a, ipc and section 113-a of indian evidence act. although, the court's conscience must be satisfied that the accused is not held guilty when there are reasonable doubts about the complicity of the .....
Tag this Judgment!Court : Kolkata
Reported in : 1998(2)ALD(Cri)900,1998(61)ECC17
..... court or it is necessary for securing the ends of justice to interfere.21. supreme court in v.c. shukla's case (supra) dealing with section 11 of the special courts act (1979) and sections 397 and 482 of the code has said in its majority judgment as follows:it may be mentioned here that in the codes of criminal procedure, prior ..... and later constituted under the letters patent of the british crown has enjoyed the rule making power which has been preserved and continued by section 108 of the government of india act, 1915, section 223 of the government of india act, 1935 and by article 225 of the constitution of india. the court has, thus, from time to time framed procedural rules for ..... not a party to enquiry or trial and which adversely affected him is not an interlocutory order within the meaning of section 397(2). referring to a passage from the decision of this court in mohan lal's case air 1968 sc 733 the passage which is to be found in halsbury's laws of england, volume 22, it has been .....
Tag this Judgment!Court : Kolkata
Reported in : 1988(18)ECC180
..... was also argued before the learned trial judge that because the word 'manufacture' will not normally include packaging all manufactured goods, there are some sub-sections of section 2(f) of the said act, wherein packaging has been specifically mentioned so as to bring the same within the definition of 'manufacture'.16. the learned trial judge has pointed out that ..... the bombay sales tax act, 1959? and (2) whether, on the facts and in the circumstances of the case the tribunal was right in holding that the fried and and salted cashew nuts sold to air india under bill dated 31st may, 1968 in pursuance to purchase order no. cn-58633 dated 11th april, 1968 in heat-sealed transparent ..... cellophane packs of [size 75 x 75 mm. and weighing 30 gm. each were not covered by] entry no. 6 of schedule e but were covered by entry no. 5 of schedule d to the bombay sales tax act, 1959? were referred for determination. mr. .....
Tag this Judgment!Court : Kolkata
Reported in : [1979]44STC31(Cal)
..... charge, in respect of the fourquarters ending 31st december, 1967, and the four quarters ending 31stdecember, 1968, the appellate order of the assistant commissioner in respectof the assessment for the four quarters ending 31st december, 1967, and alsothe notice under section 11 read with section 14 of the act in respect of thefour quarters ending 31st december, 1969. on 14th may, 1974, his lordship ..... , in respect of the four quartersending 31st december, 1968, again disallowed certain deductions of sales toother registered dealers on the ground of certain alleged defects in thedeclaration forms relating to the said sales.3. thereafter, thecommercial tax officer had issued a notice under section 11 read with section14(1) of the bengal finance (sales tax) act, 1941, upon respondent no. 1 inrespect of .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]28STC367(Cal)
..... relevant for the point under decision in this appeal before us. mr. mukherjee, the learned advocate for the appellant, has argued that, if the central sales tax act by reason of section 9(2) of its provisions is construed to authorise the state government to impose a penalty for delay or non-submission of returns of turnover, then it will lead ..... , being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6 of the central sales tax act, be levied and collected in the state from which the registered dealer effecting the subsequent sale obtained or, as the case may be, could have ..... an authority of the madras high court in the state of madras v. m. angappa chettiar and sons [1968] 22 s.t.c. 226, where the madras high court lays down the principle that the power to collect penalty under section 9(3) of the central sales tax act, 1956 (as it stood before) will cover only the penalty payable under that .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1969Cal431,[1970]76ITR217(Cal)
..... provisions of the code of criminal procedure, 1898 (v of 1898), relating to searches shall apply so far as may be to searches under this section.'this section was replaced in the act of 1961 with section 132, and was more or less in the same form. the form was substantially changed by an amendment in 1964 and another in 1965. the ..... books of account etc.6. the first thing to consider in this connection is the difference between the wordings of clauses (a) and (b) of sub-section (1) of section 132 of the said act. under clause (a), action may be taken if a person is served with a summons to produce or cause to be produced, specified books of account or ..... a) any person to whom a summons under sub-section (1) of section 37 of the indian income-tax act 1922 (11 of 1922) or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be .....
Tag this Judgment!Court : Kolkata
Reported in : [1984]150ITR626(Cal)
..... arises in the way of saying that in this particular case these four persons did constitute an ' association of individuals within the meaning of both section 3 and section 55 of the indian income-tax act, 1922.' (b) in re dwarakanath harishchandra pitale : [1937]5itr716(bom) . in this case, a division bench of the bombay high court ..... profit were assessable as an association of persons. (e) m.m. ipoh v. cit : [1968]67itr106(sc) . this decision was cited for the following observations of the supreme court (p. 120): ' there is......nothing in the act which supports the contention...... that before proceedings in assessment can commence against an association of persons, ..... reference, the assessee sought to raise a specific question, viz., whether the tribunal was right in holding that the reassessment proceedings were validly initiated under section 147(a) of the act. this question was not allowed to be raised. therefore, in our view, it is not open to the assessee to urge this contention under .....
Tag this Judgment!Court : Kolkata
Reported in : (1969)IILLJ221Cal
..... employees were also advised that they would be paid one month's salary in lieu of notice, retrenchment compensation under section 25fff of the industrial disputes act and also other dues, between 22 and 25 january 1968. further conciliation proceedings were held but without any result. thereafter a meeting was held by the labour minister of the ..... the second notice is an order under section 10(3) of the industrial disputes act prohibiting the continuance of any strike or lockout in connexion with the industrial disputes which ..... of these notices was an order of reference to the eighth industrial tribunal under section 10(1) of the industrial disputes act.6. the issue framed in this order is as follows:(1) whether the lockout of the company with effect from 1 february 1968 is justified? what relief, if any, are the workmen entitled to? 7. .....
Tag this Judgment!Court : Kolkata
Reported in : [1973]32STC419(Cal)
..... should be given retrospective effect. it is necessary at the very outset to mention that we are not concerned with the question whether under the section or under the scheme of the act retrospective operation could be given to a registration certificate or not. we are concerned, in the instant case, with the question whether when in ..... of subhash chandra ghosh v. state of orissa [1970] 26 s,t.c. 211, it was held that, where an application for registration under section 7 of the central sales tax act, 1956, made by an assessee was defective in many particulars, but the asseseee rectified these defects when opportunities were given to him under rule 5(2 ..... and counsel for the petitioner placed strong reliance on the said decision. it was held by the division bench that the registration certificate obtained under section 7 of the punjab general sales tax act, 1948, took effect from the date on which an application for obtaining such certificate was made in the prescribed manner and not from the .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]45STC118(Cal)
..... been observed by jthe supreme court that money paid under a mistake of law comes within the word 'mistake' in section 72 of the contract.act and there is no question of estoppel when the mistake' of law is cornmon to both the assessee and the ..... which the writ petition was filed before the high court. this decision is mainly concerned with the question whether section 14 of the orissa sales tax act was ultra vires the state legislature or not.10. in state of madhya pradesh v. bhailal bhai [1964] ..... this contention of the appellants, therefore, fails.9. it is next contended on behalf of the appellants that even assuming that section 12(1) does not apply, still the respondent should have made the claim within a reasonable time. the decision of the ..... for the years 1940-41 to 1961-62, but the board declined. thereafter, the appellant filed a writ petition in september, 1968, in the high court, and the high court dismissed the petition on two grounds: (a) that the assessment orders had become .....
Tag this Judgment!