Judgment Search Results Home > Cases Phrase: patents act 1970 39 of 1970 section 150 security for costs Court: kolkata Year: 1970 Page 2 of about 11 results (0.108 seconds)

Ram Kanai Jamini Ranjan Pal Private Ltd. Vs. Member, Board of Revenue

Court : Kolkata

Reported in : [1970]26STC489(Cal)

..... 10 s.t.c. 155, holding that the powers given to the revising authority under section 12(2) were not confined to errors patent on the face of the record but would extend to probing further into the records like calling for despatch registers and ors. evidence. thereafter ..... and in the circumstances of the case, in exercise of his powers under section 20(3) of the bengal finance (sales tax) act, 1941, the additional commissioner was competent to reassess the gross turnover of the petitioner by taking into consideration additional material which had not ..... scrutinised for ascertaining the legality or propriety of an order or regularity of the proceeding. but there is nothing in the act that for passing an order in exercise of his revisional jurisdiction, if the revising authority is satisfied that the subordinate officer has ..... case the assessee shall pay one set of costs for these two references.39. both these references are disposed of accordingly by this one judgment.t.k. basu, j.40. i agree. .....