Court : Kolkata
Reported in : 1979CriLJ998
..... the code.11. while laying down the nature and extent of the powers under section 482 of the code the supreme court, in the case of state of karnataka v. l. muniswami reported in : 1977crilj1125 observed (at p. 1492):in the exercise of this wholesome power, the high court is entitled to quash a proceeding ..... made advance payment before delivery was effected. it was further detected that many vital parts were old and of different design and even the electrical and electronical control panel and motors had either been repaired or replaced in an attempt to give it a new outlook.3. the complainant immediately appointed two reputed surveyors and ..... i am unable to accept this contention of mr. banerjee.18. in support of his second contention that the petitioners had no dishonest intention as they were acting as the representatives of the manufacturers of czechoslovakia and whatever representation they made was according to the instructions and directions of the manufacturers. mr. banerjee has relied .....
Tag this Judgment!Court : Kolkata
Reported in : 1981CriLJ401
..... to mention in the order as price payable in respect of the stock requisitioned by it would automatically become the controlled price of the grade or variety of the concerned foodgrains. the same principle was reiterated by the karnataka high court in the case reported in : air1979kant12 (joe pereira v. union of india).8. learned advocate ..... the said order. but before i do so, it will be necessary to refer to certain provisions of the essential commodities act, 1955. under section 3 of the said act, the central government has the power to control production, supply, and distribution of essential commodities. incidentally, it may be mentioned that there is no dispute, in the ..... by an order for regulating or prohibiting the production, supply and distribution thereof and trade and commerce therein. sub-section (2) of section 3 of the said act enjoins that without prejudice to the generality of the powers conferred by sub-section (1), by an order certain other powers can be provided. clause (c) of .....
Tag this Judgment!Court : Kolkata
Reported in : [1982]136ITR251(Cal)
..... same principle was more or less reiterated by the mysore high court in the case of hindustan aircraft. lid. v. cit : [1963]49itr471(kar) .34. the decision of the karnataka high court in the case of ibcon p. ltd. v. cit : [1979]119itr519(kar) , also strengthens this concl'usion.35. the madras high court, in the case of ..... the appellate assistant commissioner and reject the department's contention.' 7. upon this, there was an application for reference under section 256(1) of the i.t. act, 1961. learned advocate for the assessee took us through the questions posed in that application. we are of the opinion that after the reference has been ordered by ..... tax as and when received. our grounds for requesting special consideration are that these funds have their origin outside india, prior to the passing of the foreign exchange regulation act, 1947. the company has for many years carried on business outside india (in burma, pakistan and the u.k.) and is therefore, of an international nature rather .....
Tag this Judgment!Court : Kolkata
Reported in : [1982]136ITR805(Cal)
..... immediately before its liquidation on 1st march, 1960, to which the distribution by the official liquidator could be attributed as 'deemed dividend' (i) the tariffs and dividends control reserve, (ii) contingencies reserve, and (iii) development reserve, should be excluded.3. aggrieved by the said order of the ito, the assessee-company went up in ..... , in the instant reference before us, is also similar. under the provisions of the electricity (supply) act, 1948, the company which owned the electrical undertaking had to set apart, (i) a reserve called tariff and dividend control reserve, (ii) a reserve called reserve for grant of repayment to the consumer, as provided in pt ..... . ii of schedule vi to the electricity (supply), act, 1948, and also (iii) a reserve called contingencies reserve as provided in the .....
Tag this Judgment!Court : Kolkata
Reported in : [1983]140ITR476(Cal)
..... that the estate of the deceased has rightly been assessed to estate duty under section 12 read with section 27 of the estate duty act, 1953 '2. during the estate duty assessment proceedings the asst. controller found that the deceased, makhanlal mukherjee, died intestate on 30th december, 1966, at the age of 77 years. the deceased was ..... which he received under the gift deed in his favour. on the death of the deceased, the assistant controller included the value of all the properties included in the five gift deeds under section 12 of the e.d. act, 1953. on appeal, the central board held that, in addition to the applicability of section 12, section ..... accountable person went up in appeal before the appellate controller. in appeal before the appellate controller, the first point raised was that the asst. controller was not justified in including the assets of makhan lall trust under section 12 of the e.d. act and he referred to a certain decision of the supreme court and held that these .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1982Cal400,86CWN772
..... central government under the act is very wide and the same is not fettered by the desire or decision of the state government. mr. gupta ..... been made by the parliament. mr. gupta has placed various sections of the mines and minerals (regulation and development) act for the purpose of showing that it was the clear intention of the parliament to have ultimate control of the central government over the mines and minerals in different states. he refers to the provisions of section 4a ..... conditions laid down in the rules made under section 13 of the act. mr. gupta, therefore, submits that if the scheme of the act is scrutinised, it will be quite evident that the parliament has intended that the central government will have the absolute right or control over the mines and minerals in the country. the power of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1984Cal69
..... contracting party to establish or permit theestablishment of permanent facilities onits territory for such assembly, disassembly or re-assembly.articte iv : traffic in transit shall be exempt from customs duties and from ailtransit duties or other charges exceptreasonable charges for transportation and such other charges as arecommensurate ..... such goods as well as the assembly, disassembly or re-assemblyof machinery and bulky goods shall notrender the passage of goods outside thedefinition of 'traffic in transit' providedany such operation is undertaken solelyfor the convenience of transportation.nothing in this article shall be construedas imposing an obligation on either ..... possesion or dealing with infringing copies. we are, however, of the view that the notification of the customs act as well as proviso mentioned in section 11 (o). import and export control order, dealt with different kind of situation, i.e., after being imported into india and then again exported .....
Tag this Judgment!Court : Kolkata
Reported in : [1985]151ITR804(Cal)
..... 522; 105 alr 1). in each, transmission is effected by means of energy manifestations produced at the point of reception in one state which are generated and controlled at the sending point in another. whether transmission is effected by the aid of wires, or through a perhaps less well understood medium, 'the ether', is ..... carrying on that intercourse'. the telegraph constitutes a branch of commercial intercourse.' so interwoven has the custom of communication by telegraph become with trade and traffic, that separates itself without serious disturbance of vast trade relations and financial transactions would be a task as difficult as to cut the pound of flesh ..... the appellants who were operators of omnibuses, minibuses or stage carriages in the state of karnataka, came up with a grievance against the enhancement of tax on their vehicles levied under the karnataka taxation and certain other laws (amendment) act, 1979, on the ground that the collection of the tax prior to the impugned enhancement .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(15)LC211Tri(Kol.)kata
..... to the authorities that is to take recourse to the coupling mechanism between imports and exports (control) act and the customs act, 1962 provided by section 3(2) of the imports & exports (control) act, 1947 and section 11 of the customs act, 1962. but they have not done so. furthermore, even this linkage would have been ..... of nepal-india treaty and the provisions of law already discussed before, but the department has, strangely, not chosen to activate or invoke the relevant provisions(s). as already noticed, no section of the imports and exports (control) act, ..... to a place outside nepal and india was only acting as a conduit or channel providing passage for nepalese traffic to third countries under an international treaty and, therefore, a question arises whether indian export policy and indian export control order could govern such foreign traffic in transit? the answer lies in the articles .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1987Cal311,(1987)1CALLT354(HC),92CWN166
..... india (supra). the learned judge had no doubt dealt with the provisions of section 20 of the code vis-a-vis section 80of the railways act and had concurred with the decision of the karnataka high court in the case of union of india v. c. r. prabhanna (supra). obviously, clause 12 of the letters patent was relied ..... within the same railway administration. in the absence of any special provision relating to places of suing for suits for compensation both in respect of through booked traffic and traffic carried over one single railway system, the general provisions relating to places of suing contained in section 20 of the code or in section 18 of the ..... compensation referred to in the said section 'may be instituted'.10. before its substitution by section 14 of the indian railways (amendment) act, 1961, section 80 of the indian railways act dealt only with through booked traffic, i.e., in respect of goods etc. carried through more than one railway system. under the deleted section 80 of the .....
Tag this Judgment!