Court : Kolkata
Reported in : AIR1967Cal99,70CWN623
..... of the appellants is that section 5-a of the land acquisition act and section 40 of the land acquisition act are mutually exclusive and consequently if any enquiry under section 5-a is held for hearing the objections, there is no scope for an enquiry under section 40 of the act and inasmuch as in the present cast: there was hearing of objections under section 5-a and there was also an enquiry under section 40 and on the basis of both these enquiries and reports under section 5-a and section 40 the declaration under section 6 had been made, the ..... it also appears that although in the original notification under section 4 it was stated that land measuring 1.68 acres was likely to be needed for the public purpose of the construction of the students' home, the declaration which was published under section 6 of the act stated that land measuring more or less .49 acres was needed for the said purpose of construction of students' home. ..... on 26th march 1963 the appellants moved this court under article 226 of the constitution challenging the legality of the declaration under section 6 of the land acquisition act and a rule nisi was issued by banerjee, j. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1935Cal547,157Ind.Cas.998
..... this is a reference under section 14(b), legal practitioners act, made to this court, by the learned district judge of burdwan, recommending the suspension of a pleader practising at katwa, for one year, on the ground that the pleader was guilty of grossly improper conduct in the exercise of his ..... judgment, the pleader concerned was guilty of fraudulent or grossly improper conduct in the discharge of his professional duty, as contemplated by section 13(b), legal practitioners act. ..... of the facts and circumstances appearing from the materials on the record, we have come to the decision that an order of suspension of the pleader for the period of three months will sufficiently meet the justice of the case before us; and we direct accordingly. ..... it appears that the pleader was charged by the sub-divisional magistrate, katwa, for having falsely told one bazrang lal marwari that the sub-divisional officer, katwa, had ordered that 'the goods be sent to the person they belonged to,' in respect of twenty-three tins of ghee ..... the tins of ghee to be sent back to the person they belonged to; that the sub-divisional magistrate had permitted the disposal of the tins of ghee, which were the subject-matter of a charge under section 16(1)(c), bengal food adulteration act, is wrong. ..... magistrate of burdwan as required by law; and the district magistrate held that the conduct of the pleader was most reprehensible, and was of opinion that action should be taken against him under the legal practitioners act. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal328,65CWN770,[1961]12STC535(Cal)
..... a sale and, therefore, was not taxable by the state government, this view was upheld by the supreme court, which held that the expression 'sale of goods' was, at the time when the government of india act, 1935, was enacted, a term of well-recognised legal import in the general law relating to sale of goods, and in the legislative practice relating to that topic, and must be interpreted in entry 48 in list ii in schedule vii of the ..... the expression 'seller' has been given an extended meaning for purposes of chapter v of the sale of goods act and sub-section (2) of section 45 states that the term 'seller' in the said chapter includes any person who is in the position of a seller. ..... the power of the madras legislature to impose a tax on sales of goods under entry 48 in list ii in schedule 7 of the government of india act, 1935 did not extend to imposing a tax on the value of materials used in construction works, as there was no transaction of sale in respect of those goods, and that the provisions introduced in the madras general sales tax act, 1939, by the madras general sales tax (amendment) act, 1947, authorising the imposition of such tax were ultra vires. ..... therefore, in such transactions the auctioneer cannot be made liable to payment of sales tax and the extension of the definition of the word 'dealer' in explanation 2 of section 2(c) of the indian (bengal? ..... the appellants, except for canvassing business for the mills, did not take any part in the said transactions. .....
Tag this Judgment!Court : Kolkata
Reported in : (1988)IILLJ335Cal
..... section 31(1) of the act provides for penalties for failure to submit returns. ..... disposed of by that court by an order dated 8th may 1987 holding, inter alia, that there is union rivalry and the appropriate authority is the registrar of trade unions who has the jurisdiction to inquire about the legality of the election of the new office bearers of the trade union and the registrar of trade unions who was in seisin of the matter was directed to adjudicate the grievances by giving opportunity of hearing to all the parties ..... 306 dated 4th april 1987 that regarding representative body of the union in question, the matter was being ex-mined by the registrar of trade unions who is alleged to have the jurisdiction to enquire about the legality of the election of new office bearers of the trade union, the writ petition was disposed by directing the registrar of trade unions, west bengal to adjudicate upon the grievances within a period of 4 (four) weeks from the ..... chatterjee has strongly argued that the sections 8 and 28 do not confer any jurisdiction upon the registrar of trade unions to decide any question relating to legality and validity of any election of trade union. ..... cal/cr/ir/ ongcwa/87-conf dated 8th june 1987 (copy of which is annexure 'f' to the writ petition) are not valid, legal and proper, and to rescind, recall and withdraw the aforementioned decision and the order. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal552
..... assuming that the secretary or the assistant secretary had been authorised by the minister-in-charge to discharge the function of lie state government under sections 5 and 6 of the act a question may still arise whether such functions are quasi-judicial and if so whether the secretary or the assistant secretary of the department which proposes to acquire the land could lawfully be authorised to discharge those functions. ..... by article 166(3) the governor has to make rules for the more convenient transaction of the business of the government of the state, and for the allocation among ministers or the said business in so far as it is not business with respect to which the governor is required to act in his discretion. ..... ' the contention on behalf of the appellant is that this order by the secretary was sufficient to give legal authority to the assistant secretary, rai saheb samanta, who was in charge of these matters in the office organisation to give sanction and accord satisfaction and the legal decision would be with that satisfaction and that sanction of the state government. ..... satisfaction of the provincial government in connection with an order of detention that while under the rules of business made by the governor the satisfaction of the concerned minister must be taken to be the satisfaction of the government, there was no legal provision at all for delegation of that responsibility from the minister in charge to the secretary. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal312,1965CriLJ679
..... among other things it deals with such an array of subjects as apprehension of reputed thieves, penalty, for taking spirits into the barracks or such other sensitive places as vessels of war and jails, for keeping taverns, ale-houses, ganja, chandu or hemp shop, for harbouring deserters from merchant vessels, for stopping music, for owning and keeping gaming houses, for pawn-brokers and moneychangers, licences for conveying and removing gun powder, regulation of traffic, disorder at places of public amusement and ..... even though he is a person who may be qualified for a licence he can base no legal right under section 39 of the calcutta police act except of course in a case which we have already indicated where the commissioner of police abuses his discretion or does not follow the conditions of the statute. ..... the commissioner of police cannot say that i refuse to grant a license for a eating house because the man does not reach a certain standard of height or size of the chest or that his complexion is either fair or dark or too fair or too dark. ..... the right of the appellant cannot thus be measured by the yardstick of the principles of the legal rights laid down by the supreme court. ..... 371: 'it is true that the measure in which the state will exercise its right lies in its discretion. .....
Tag this Judgment!Court : Kolkata
Reported in : 1996CriLJ579
..... same brand were also found in the godown of the said transport company and on demand neither the driver of the truck nor the representative of the transport company could produce any licit documents in support of legal importation/ possession and/or acquisition of the goods of foreign origin so recovered from the said truck and the said godown of the transport company excepting a road challan dated 14-2-94 of m/s. b. d. ..... it was distinctly clear that the importers connived with narendra surana and the detenu for unlawful gain by way of diverting the exempt materials imported duty free against the advance license to the home market in contravention of the provisions of the policy and the customs notification thus resulting in the evation of customs duty to the extent of rs. ..... the idea that is projected is that such high sea sales basis transaction took place earlier by which the importers came to own the concerned goods. ..... this is an application under article 226 of the constitution of india challenging the order of detention of one shri mukti prasad dutta passed in exercise of the power conferred by section 3(1) of the conservation of foreign exchange and prevention of smuggling activities act, 1974 (cofeposa act, for short). .....
Tag this Judgment!Court : Kolkata
Reported in : [1984]148ITR246(Cal)
..... been stated that on subsequent enquiries made in connection with various amounts shown as loans in the names of various parties by issuing summons to them under section 131 of the said act for verifying the genuineness ofthe concerned loans in connection with penalty proceedings for the assessment year 1961-62, it was found that none of the alleged loan creditors appeared or complied with the notices and in some cases the parties ..... credit from another party or an outsider is taken to be or accepted as genuine, a subsequent confession by that party, that he has done only name-lending, would not be enough to justify an action under section 147 of the said act and there must be a live link or close nexus between the materials coming to the knowledge of the officer concerned and the formation of his belief that the credit was not genuine and there ..... for the said assessment year and in the disclosure petition, the petitioner had admitted that the various loans standing in the names of various parties in the balance-sheet filed for the said assessment year as well as for the subsequent years, were fictitious transactions ..... that there is no legal obligation on the part of the assessee to oblige the revenue to give any information or help the investigation after assessment has been completed for facilitating reopening of the ..... , undisclosed income for the said assessment year, the steps as taken were due, legal and bonafide as all necessary and relevant income and particulars thereof were not .....
Tag this Judgment!Court : Kolkata
Reported in : 1991(55)ELT189(Cal)
..... . in the show cause notice issued by the central government under section 36(2) of the said act dated 13th march 1981, the specific case of the government for reviewing and reversing the order in question was that -'whereas the mill board under the notification should be produced either from waste paper only or from waste paper with screening and mechanical pulp ..... or bagasse or grasses or other agricultural residues or a mixture of these provided that -(i) the quantity of any other material used shall not exceed one third in weight of the total weight of the ingredients and(ii) such board shall not be specially compressed and shall not have any paper pasted on either surface.provided also that for the financial year beginning with first day of april 1975 and ending on the 31st day of march 1976 ..... article 39a of the constitution of india provides that state shall secure the operation of legal system promotes justice on the basis of equal opportunity and shall, in particular, provide free legal aid, by suitable legislation or schemes or in any other way, to ensure that opportunities for securing justice are not denied to any citizen by reason of economic or other ..... . this, however, cannot be permitted in a fiscal legislation which by all standards should adopt a clear definition of an excisable item which is incapable of giving rise to a confounding controversy unless the matter is beyond doubt in view of the popular meaning or meaning ascribed to the term in commercial .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]36CompCas512(Cal),70CWN280
..... thirdly, contended that the order of investigation dated april 11, 1963, as made, was not warranted by section 237(b) because :(a) the manner of investigation was not specified ;(b) the investigation was not limited to sub-clauses (i) and (ii) of section 237(b) but was made inclusive, inter alia, of contravention of any other law for the time being in force ;(c) the investigation was directed to embrace the period from after april 1, 1958 ..... as ' is satisfied ' or ' is of the opinion ' or ' if it has reason to believe ' or ' if it considers necessary ', the opinion of the administrative authority is conclusive, (a) if the procedure prescribed by the act for formation of the opinion was duly followed, (b) if the authority acted bona fide, (c) if the authority itself formed the opinion and did not borrow the opinion of somebody else and (d) if the authority did not proceed on a fundamental misconception of the law ..... , which i quote below :' wherever any body of persons having legal authority to determine questions affecting the rights of subjects, and having the duty to act judicially, act in excess of their legal authority they are subject to the controlling jurisdiction of the king's ..... be performed by the inspector and its effect satisfied the measure laid down by the supreme court in the case of board of high school, : air1962sc1110 for determination of the judicial character of the work.46. mr ..... measure put by the petitioner-company upon itself is, however, not an agreed measurement .....
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