Court : Kolkata
Reported in : AIR1977Cal258,81CWN459,[1977(34)FLR278]
..... not 'employees'. the work of a factory commenced with the collection of raw materials and ended in the manufacture of goods. persons employed in the sale or distribution of the factory's products were not employees under the act even though they were employees of the factory itself. the amendment, according to mr. ginwalla, was necessary for remedying ..... the petitioner has a jute factory and a cotton factory at serampore in the district of hooghly, the business of the petitioner is manufacture and sale of jute and cotton textile goods. the petitioner's calcutta office is stated to be a commercial establishment where the petitioner employs clerical and other staff.2. the petitioner has made ..... of the factory necessarily the nexus indicated by the amended definition is to be reflected in the term 'in' under section 38 of the act. in other words, those working in sales depots are also to he found to be employees in factories in the light of the definition of the term 'employee' in section 2( .....
Tag this Judgment!Court : Kolkata
Reported in : 2002(142)ELT549(Cal)
..... , learned senior advocate appearing for the customs department contended that the case of the petitioner is that the anti dumping duty could only be levied on khs-68 goods if the goods in question fall under chapter 40 and not under the chapter 39. he, further contended that the writ petitioner is guilty of gross suppression of material facts. ..... with and he relied upon a judgments reported in : 1999(111)elt8(sc) (todi industries ltd. v union of india) 1999 (109) e.l.t. 3 (s.c.) commissioner of sales tax (asst), kerala v. p. kesavan & co.; 1997 (92) e.l.t. 19 (s.c.) state of goa v. leuko plast (india) ltd.; and (1983) 142 itr ..... tariff and the indian manufacturers were suffering loss. with the object of protecting the indian manufacturers of different goods sections 9a and 9b was inserted in the customs tariff act, 1985 for imposing anti dumping duty on the import of the goods manufactured by indian manufacturers. the anti dumping duty is imposed under sections 9a and 9b read with customs .....
Tag this Judgment!Court : Kolkata
Reported in : 1999(108)ELT342(Cal)
..... had made an application before the learned single judge for cancellation of the sale. the application has since been dismissed.10. before us it was contended by the customs authorities that by virtue of the provisions of the customs act, 1962 the goods could not have been removed from the warehouse at all without payment of ..... the customs authorities either to confiscate the goods or to collect the duties payable thereon,20. in this case the customs authorities have stated that it raised the claim against the company under section 72(1) of the 1962 act demanding duty and interest and isssued a detention-cum-sale notice under section 72(2). it is ..... 1995 and 28th june, 1995 have unfortunately been already given effect to. nevertheless, the customs authorities cannot be deprived of their rights merely because the sale of the warehoused goods has taken, place without payment of duty or their statutory claims. the learned judge erred in not passing any order on 5th july, 1995 permitting the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2007Cal18
..... 35 of the original side rules.19. i think it is my duty to put on record that a copy of a single bench decision of this court in the goods of nanda lal sett : air1955cal88 was given to me by counsel for the petitioner in course of hearing on a previous occasion. in that case provisions in rules 28 and ..... . in my view, there is no reason to make a stay order. the trial stage is yet to come. hence i reject the prayer for stay.16. all parties shall act on a signed xerox copy of this dictated order and also an urgent certified xerox copy thereof, both to be supplied on the usual undertakings.17. counsel for the petitioner ..... 30, and not in an application under rule 25.20. for these reasons this application is dismissed. there shall be no order for costs in it.21. all parties shall act on a signed xerox copy of this dictated order and also an urgent certified xerox copy thereof, both to be supplied on the usual undertakings. .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN625
..... any appeal under this chapter, the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the control of the customs authorities or any penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the proper officer the ..... or penalty levied, if the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the control of the customs authorities or any penalty levied under the act. the first proviso to the said section gives power to the tribunal to dispense with such deposit subject to such ..... determination of any question having a relation to the rate of duty of customs or to the value of goods for the purpose of assessment' in section 130 of the act.11. the language employed in section 130 of the act makes it abundantly clear that it is not necessary that only the final order passed by the tribunal .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal612
..... 1936, the decree-holder auction-purchaser obtained symbolical delivery of possession of the holding. thereafter on 13th july 1936, the judgment-debtor applied under section 174(3), ben. ten. act, to have the sale set aside. on 10th october 1936 the matter regarding the judgment-debtor's application under section 174(3), ben. ten ..... under section 144 cannot be regarded as an application in execution. his lordship then observed:i am not prepared to say that i disagree with those decisions. there are a good many matters to be canvassed; but it does seem to me that, having regard to the fact that execution proceedings are not within section 141, having regard to the ..... at all in respect of the property which he had purchased in execution of his decree. it is admitted as regards the judgment-debtor's application to set aside the sale which he filed on 13th july 1936, that this matter was compromised on 10th october 1936. in my opinion the effect of this compromise was clearly entirely to nullify .....
Tag this Judgment!Court : Kolkata
Reported in : (1883)ILR9Cal773
..... .' the different kinds of execution dealt within those sections are against the person and property of the judgment-debtor, or for the restoration of any specific property, land, or goods, or for compelling the judgment-debtor, by attachment, to obey the decree of the court.10. but the order with which we are dealing is of a totally different ..... appealing to this court, and has insisted upon his right of appealing upon the ground that the order of the learned judge was a decree made under section 244 of act x of 1877, as being 'a decision upon a question which related to the execution of the decree.'8. i am clearly of opinion, looking at what i ..... allen has contended that the order which is appealed against is one made under section 244 of the civil procedure code, and is therefore appealable under section 2 of that act, as amended by act xii of 1879.3. the suit in which the order was made is an administration suit brought by the plaintiff, a creditor, for administering the estate of .....
Tag this Judgment!Court : Kolkata
Reported in : 80CWN153,[1976]105ITR450(Cal)
..... purchase these bills of the firm, because no such fact has been stated or found by the tribunal. that apart, section 7(1) of the act contemplates not an actual but a notional sale in an assumed market, and, therefore it cuts at the root of his contention. moreover, the assignee of a debt stands in the shoes ..... in accordance with the schedule of fees prescribed by our rules. similarly, the court will determine the price where the contract is silent on the price of the goods sold and delivered. moreover, the court often passes a preliminary decree for accounts where the disputed items are numereous and cannot conveniently be dealt with by the court ..... not justified in including these outstandings in thebalance-sheet of the firm, because this is a circumstance which justifiestheir non-inclusion under section 7(2) of the act, but the act is concernedwith net wealth of the assessee on the valuation date. these outstandingswere assets and the wealth of the firm on that date. and the assesseewas a .....
Tag this Judgment!Court : Kolkata
Reported in : (1990)1CALLT139(HC)
..... that no application lies under chapter xiiia of the high court rules inasmuch as the suit contemplates a declaration of a hypothecation of goods mentioned in annexure 'c and 'd' also a decree for sale has no substance and is rejected.9. the court is also unable to accept the submission of the learned counsel for the ..... to commercial transactions.explanation i : in this sub-section 'nationalised bank' means a corresponding new bank as defined in the banking companies (acquisition and. transfer of undertakings) act 1970 (5 of 1970).explanation ii : for the purposes of this section,: a transaction is a commercial transaction, if it is connected with the industry trade or business ..... application will stand dismissed with costs. the costs shall be paid to the plaintiff's advocate-on-record m/s. khaitan & co.department and all parties will act on a signed copy of the minutes of this order'.12. the judgment of the learned trial judge proceeded on the basis of interpretation of section 34 of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal290,68CWN410
..... 423, farina v. home, (1846) 16 m and w 119). this is the legal principle underlying section 29 (3) of the english sale of goods act.the corresponding provision in the indian sale of goods act, 1930 is sub-section (3) of section 36. though this was the position with regard to documents like delivery order or warehouseman's warrant or ..... attornment by the bailee is necessary) and the transfer of other documents of title (where such attornment is necessary has not been completely wiped out by the sale of goods act, english or indian.60. what exactly is transferred by the endorsement and delivery of the bill of lading is a more difficult question. a bill of ..... the endorsement between the endorsee and the railway company, the only remedy of the endorsee being against the endorser.(3) section 2(4) of the sale of goods act assimilates railway receipt and other documents of title enumerated therein to bills of lading for the purpose of the right of stoppage in transit under section 103, .....
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