Court : Kolkata
Reported in : AIR1961Cal328,65CWN770,[1961]12STC535(Cal)
..... 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. the high court of madras took the view that the expression 'sale of goods ..... contending inter alia that the petitioner was not a 'dealer' within the meaning of the said act, and that the major portion of the assessment related to a period when the amending act xlviii of 1950 had not come into force, which act had no retrospective operation. on 28-6-1955 the certificate officer rejected the contention of the ..... looking to the fact that these conditions are the usual conditions upon which commission agents operate and to the fact that the defendants were themselves grain and seed merchants actually running a shop, i am clear that the understanding between the parties was that the defendants were to sell the grain and cotton seed in their .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal570
..... endowment regulations in 1940 and the rules made thereunder. in travancore-cochin there is act 15 of 1950, and in madhya pradesh, act 31 of 1951 as amended by act 23 of 19587 bombay passed act 29 of 1950 which was amended next year. bombay act (now maha-rashtra and gujarat) also deals with endowments connected with muslim, christian ..... proceedings for 1952-53 and 1953-54 against hem and jogendra and also for the year 1954-55 with the observation:'since the amendment of section 41 of the i. t. act the shebaits of endowment and de-buttar properties could be held responsible as manager. accordingly the assessment is being completed on the ..... : [1939]7itr369(bom) . this case was really concerned with the meaning of the expression 'association of individuals' before the amendment of th words 'individuals into persons' in section 3 of the income-tax act. there the ahmedabad millowners' association consisted of 61 members, 60 of whom were limited companies and only one human being and .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal478
..... positive or in negative terms is not the true criterion.'it is possible (though we need not so decide in this case) that the recent amendment tosection 537 in the code of criminal procedure(amendment) act, xxvi of 1955 where mis-joinder of charges has been placed in the curable category will set at rest the controversythat has raged around the ..... that the accused persons were embarrassed in (heir defence with the result that there was failure of justice. in the present case as soon as the charge was amended by the court at the opening of the trial the learned counsel for the accused before the court of sessions demanded separate trial for each of the two distinct ..... the trial of the accused in the 3rd criminal sessions of 1963 before the sessions court in the original jurisdiction of this court, record, inter alia, as follows :--'the amended charge, as directed by his lordship is; (1) committing murder of one gulab khatik on or about the 17th day of may, 1962 at or about midnight on .....
Tag this Judgment!Court : Kolkata
Reported in : [1973]43CompCas68(Cal)
..... examination, cross-examination and re-examination, if any, as it may permit, the witness shall be discharged. ' 11. the schedule to the amending act indicates the other amendments made to the act and the substance of the amendment indicated in the schedule is that the ' tribunal ' is substituted by the ' high court '. there is no dispute in this case ..... the constitution and was not protected by clause (6) of the article as it stood at the time of enactment and before amendment of the constitution by the first amendment act of 1951. after amendment of article 19(6) of the constitution in 1951, the state government was given the power to carry on any trade or business ..... directed against this judgment and order. 7. before proceeding any further it is to be noticed that by act 17 of 1967, chapter iv of of the companies act, 1956, was extensively amended. the effect of the amending act was that the tribunal ceased to exist and all cases pending before the tribunal stood transferred to the high .....
Tag this Judgment!Court : Kolkata
Reported in : (1996)2CALLT183(HC),100CWN900
..... sub-section (4), sub-section (5) of 14t of the principal act as amended by section 26 of the 1981 amending act, section 14ss of principal act inserted by section 1991 amending act and section 17(2) of the principal act amended by section 30 of the amending act which provisions had been declared as ultra vires the constitution of india. ..... was applied in england. payment of compensation, however, stood in the way of acquisition of zamindars, intermediaries and tenure holder necessiating constitution first amendment act and 4th amendment act in terms whereof article 31a and article 31b and the new schedule 9 was enacted. despite the same, it was held by supreme court that ..... more so, as indicated hereinbefore, agrarian reforms must be held to have a larger scope than land reforms. furthermore, the object of constitution (fourth amendment) act, 1955 was to take out not only laws relating to abolition of zamindari but also other items of agrarian and social welfare legislation. see state of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1993Cal70,(1993)2CALLT3(HC),97CWN444
..... appellant is that by virtue of the allegations which have been introduced by way of amendment, the suit is hit by the benami transactions (prohibition) act, 1988. this contention also, was not raised before the interlocutory court while opposing the application for amendment.15. learned counsel appearing on behalf of the appellant, in support of his ..... trial.29. prima facie we are satisfied that by virtue of the amendments that have been allowed or were prayed for, the suit does not and has not become a suit for land nor is the suit hit by the benami transactions (prohibition) act, 1988, as is being sought to be urged on behalf of the ..... contention that by allowing the amendments to the plaint the suit originally filed has become a suit for .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal173
..... in the present case, for, the court there was mainly concerned with the question whether apart from section 152 of the civil procedure code, the court has inherent power to amend a decree to bring it in conformity with the judgment or to rectify apparent mistakes. in the instant case, as we have already noticed, the question of ..... others of this court as well as of other high courts namely, : [1961]2scr918 ; jagat dhish bhargava v. jawahar lal, (1881) ilr / cal 547, the owners of the ship 'brenhilda' v. the british india steam navigation co., ilr 57 cal 996 =: (air 1930 cal 804), mathuranath v. janakinath, : air1963ap1 , venkata v. buchanna, air 1924 cal 351 ..... is the relevant article for the purpose of execution of decree is couched in altogether different language. in support of his first branch of argument that this old limitation act cannot have any application, he has relied on a bench decision of this court in : air1971cal213 , nrisingha v. ajit kumar dutta, and it has been contended .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal198
..... company under order of liquidation.10. the controversy, however, begins with sub-sections (1-a) and (1-b) of section 456 of the companies act which were introduced by the 1960 amendment act and they are as follows:'(1-a). for the purpose of enabling the liquidator, or the provisional liquidator, as the case may be, to take ..... in the banking companies ordinance, later incorporated in section 45e of the banking companies (amendment) act, 1950 and subsequently enshrined in section 45s of the banking companies act. no doubt sub-section (3) of section 45s introduced by the banking law miscellaneous provisions act, 1963 (act 55 of 1963) has almost an identical ring as in sub-sections (1-a) ..... appropriate context the word 'may' in such circumstances can be read as 'must' or near 'must'.28. in this connection the report of the companies act amendment committee published by the government of india. new-delhi 1957 shows the origin of these sub-lections (1-a) and (j-b) of section 456 of thecompanies .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1969Cal267
..... relied on the relevant statements of objects and reasons placed before parliament at the time of consideration of the bill which ultimately resulted in the representation of the people (second amendment) act, 1956 (27 of 1956). in these statements it has been observed, inter alia, that the select committee feel that sub-sections (1) and (2) of the ..... in a different context. the election tribunal which exercised jurisdiction in this matter, was not or could not have been a civil court. now, under the amended provisions of the act of 1951 the high court merely enjoys an additional jurisdiction: as i have said, it has not ceased to be a civil court. but the real distinction ..... .46. it should be remembered that the decisions of the supreme court on which mr. ray has relied, were on election tribunals constituted under the 1951 act before its recent amendments. it is well known that a tribunal of this nature would not have any common law powers; but in the instant case we have to consider the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal258,81CWN459,[1977(34)FLR278]
..... we find no difficulty in holding that employees in the sales depots of the respondents are employees within the meaning of the act'. (page 544).2. 'it is evident that the object of the amendment act 44 of 1966 was to bring within the scope of coverage a class of employees who would not otherwise be covered by that ..... . gin-walla submits, it is clear that persons connected with sale and distribution of products of the factory were not employees within the meaning of the act before the amendment. the amendment has brought them within the definition; but their work must be under the control and supervision of those who run the factory.17. in support of his ..... state insurance corporation v. ganpatjya : (1961)illj593mad , a division bench of the madras high court was considering sections 2(9)(i) , 38 and 39 of the act before its amendment. the madras high court has said that persons employed in the managing agent's office of a mill which is concerned purely with the administrative side of the mill .....
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