Court : Kolkata
Reported in : AIR1945Cal341
..... perusal of the grounds of appeal specified in section 104h affords complete conviction that the entry of rent settled in the settlement rent-roll prepared under sections 104a to 104f included a decision as to liability to the payment of rent, and it will be remembered that rent is defined in section 3(13) as 'whatever is lawfully payable ..... on to strangers to the contract with the respondent chatterjee, then the recorded rent would have been the rate of payment by that respondent.14. thus the position was that if the proprietor who had granted the lease took settlement of the new touzi, the contractual rights prevailed but not otherwise. as said already, the rents in this ..... or deliverable in money or kind.' their lordships agree with the learned judges of the high court that the settlement officer is not entitled to disregard or to .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2005Cal28,[2005]125CompCas708(Cal)
..... affidavits were filed. on 6th march, 2003 bank filed affidavit-in-reply stating that d.r.t. could direct a settlement at rs. 1,03,28,917.10 and prayed for direction for payment of the above amount together with the further legal charges. on 20th march, 2003 presiding officer interpreted the scope and ambit of ..... the ledger balance and norms for n.p.a. and directed the petitioner to pay rs. 72.50 lac as final settlement amount. consequential directions were given. ..... 89 of the code of civil procedure is a special proceeding came into force with effect from 1st july, 2002 giving various modalities of settlement of disputes i.e. arbitration; conciliation; judicial settlement including settlement through lok adalat and mediation. order 23, rule 3 of the code of civil procedure has nothing to in connection with any mediation .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1987Cal326,(1987)1CALLT371(HC),92CWN72
..... act discriminates against a thika tenant using his holding for residential purposes, inasmuch as there is no such bar imposed under the west bengal acquisition and settlement of homestead land act, 1969 and the west bengal acquisition of homestead land for agricultural labourers, artisan and fishermen act, 1975. he has submitted that ..... that the right or interest soughtto be acquired under the impugned actcannot be acquired under any other law andas such the question of making anydiscrimination in the matter of payment ofcompensation does not and cannot arise. referring to the decisions reported in : air1975cal325 , : [1968]1scr561 and : [1980]3scr290 , the learned counsel for ..... control of material resources to be distributed and it envisages that such distribution must serve the common good. article 39(c) provides that operation of economic system does not result in the concentration of wealth and means of production. mr. pal has submitted that under article 39(b) of the constitution the .....
Tag this Judgment!Court : Kolkata
Reported in : (2000)1CALLT594(HC),2000(1)CHN21,[2000(85)FLR585],(2000)ILLJ1015Cal
..... .17. it is also debatable whether the state government after having issued notification prohibiting contract labour can, being represented by labour commissioner participate in the settlement the effect of which isto thrown some contract labourers out of employment after having held that job rendered by them was of perennial nature. after having ..... at bipartite and tripartite levels with regard to the departmentalisation of jobs as-well as absorption of contractor workmen were held and ultimately a memorandum of settlement dated 28.6.94 was signed pursuant to a tripartite meeting held before the labour commissioner between the steel authority india limited (for short sail) ..... employer to pay them if the contractor fails to discharge his obligation in connection with payment of wages. wages are the livelihood of a workman and his large number of dependants. if on abolition of contract labour system contract labour itself is to be abolished, it would cause economic ruin and economic death .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal495,68CWN847,[1964]54ITR447(Cal)
..... he made a claim in 1949 on the same basis as that laid down in the remuneration agreement and received payment in settlement.' the commissioners on these facts came to the conclusion that the assessee was not liable for payment of income tax and excess profit tax, as such an income was not received during the accounting period. further, ..... the question arose whether in the assessment year 1942-43 the assessee was liable to pay tax on the aforesaid sum. here also it appears that the mercantile system of account was maintained by the assessed their lordships decided that the sum of rs. 2,26,850/- was income which had accrued to the assessee, that ..... )(i) the unrealised income is assessed not on the ground of constructive receipt but on the ground that it accrues or arises at that date. 'broadly speaking, the mercantile system of accounting makes unrealised income taxable but it does not make unrealised income realised' (vide 'income tax' by kanga and palkhivala, 4th edition, vol. i, page 160). .....
Tag this Judgment!Court : Kolkata
Reported in : [1968]67ITR122(Cal)
..... with a formula. in the hands of the workmen the claim for bonus was a right, correspondingly for the assessee it was a liability ascertainable either by settlement or by application of the full bench formula, might be through the medium of industrial adjudication. the claim, he submitted, was very much an enforceable claim, ..... 10(5) of the act.'mr. sen submitted that the aforesaid decision was an authority for the proposition that, for an employer who followed the mercantile system of accounting, the liability for bonus for accountancy purposes should be deemed to arise when bonus was either amicably paid or settled by industrial adjudication. the case ..... gajendragadkar j. (later gajendragadkar c.j.) observed :'the notional accounting for this purpose starts with the figure of the gross profits which are arrived at after payment of wages and dearness allowance to the employees and other relevant items of expenditure. then a deduction for depreciation is made, and on the notional balance thus .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)12ITD239(Kol.)
..... 1978, to which pointed reference has been made in sub-clause (e) of clause 5 of the memorandum of settlement. section 10 of the payment of bonus act provides for payment of minimum bonus. section 11 of the payment of bonus act provides for the maximum bonus payable which, according to the said section, would not exceed 20 ..... conciliation officer, shri r.k. saha, representing the directorate of labour of the government of west bengal. the recital of the case in the said memorandum of settlement reads, inter alia, as follows: the above-mentioned management vide their letter, dated 21-9-1978, sought the intervention of this directorate when a dispute arose ..... to the commissioner (appeals), who accepted the assessee's contention by observing, inter alia, as follows: it is further stated that the appellant company follows mercantile system of accounting. the provisions of the bonus act would apply to the amount paid voluntarily and unilaterally by a company and provided for in the accounts with .....
Tag this Judgment!Court : Kolkata
Reported in : (1882)ILR8Cal985
..... in thus temporarily exempting the tributary mehals from the operation of the general laws and regulations,--in authorizing the collector of cuttack to conclude a settlement for the payment of a fixed annual quit-rent,--in providing for the determination of all claims of inheritance or succession to those estates,--in empowering the governor- ..... the then superintendent, but that the government, probably for the same considerations as influenced them in enacting the regulations of 1805, has hesitated to introduce any regular system. all those attempts were altogether in accordance with the directions of the governor-general in council in his orders of 1814, in which, by requiring the superintendent, ..... 1829 was entered into under authority of a revenue regulation of 1805, declaring it to be the duty of the collector to make a settlement with the raja for the payment of a fixed annual quit-rent for his estate, and even to the present time british officers have assumed to themselves the sole .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)1CALLT247(HC),(2005)193CTR(Cal)430,[2004]271ITR514(Cal)
..... reopened except as otherwise provided in chapter xix-a itself. to support this contention, reliance was placed in capital cables (india) pvt. ltd. v. income-tax settlement commission : [2004]267itr528(delhi) .scope of section 154 : the present case :11. extreme erudite arguments have been made by the respective counsel. complicated issues ..... the constitution bench in ghaswala : [2001]252itr1(sc) . therefore, the order passed by the learned single judge cannot be sustained and that of the settlement commission should be affirmed. mr. shome had also in his reply distinguished all the decisions cited by mr. bajoria and had contended that here the rectification ..... bench clearly held that interest under sections 234a, 234b and 234c becomes payable on the income already disclosed in the return as well as those disclosed before the settlement commission. another three-judge bench in hindustan bulk carriers : [2003]259itr449(sc) following ghaswala : [2001]252itr1(sc) took the same view. therefore, .....
Tag this Judgment!Court : Kolkata
Reported in : (2008)2CALLT16(HC),[2008(119)FLR673]
..... order of suspension it was indicated that the said order will not affect the bank's right to take disciplinary action against the petitioner in terms of the bipartite settlement.3. during the pendency of the aforementioned criminal case, the petitioner received a notice dated 7.4.2003 (as contained in annexure p-3) issued by the ..... premises of our n.s. road branch, was having unrestricted access to our n.s. road bench. you were having information about the customers who are obtaining payments from the cash counter of the aforesaid branch of the bank. therefore you conspired with miscreants and arranged for dacoity at the crossing of the old china bazar street ..... same premises of our n.s. road branch, was having unrestricted access to our n.s. road branch. he was having information about the customers who were obtaining payments from the cash counter of the aforesaid branch of the bank. therefore, he conspired with miscreants and arranged for dacoity at the crossing of the old china bazar .....
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