Court : Kolkata
..... brijlal & ors.v.commissioner of income tax, jalandhar) learned additional solicitor general has submitted that, since the settlement commission has deviated from the procedure and has acted as an assessing officer, the impugned order stands vitiated. for the grounds as canvassed, the impugned order should be quashed and the matter may be remanded to ..... the difference between assessment in law which is a regular assessment or assessment under section 143(1) and the assessment by settlement under chapter xixa of the act of 1961. it has held that, an order under section 245(d) is not an order of regular assessment. chapter xixa contemplates the taxability determined with ..... income only by the process of settlement/arbitration. the process of arrival of the liability of the assessee to pay tax under chapter xixa of the act of 1961 being different to that of a regular assessment, the settlement commission should factor the same while considering an application for settlement. it is obliged .....
Tag this Judgment!Court : Kolkata
..... to be considered is a civil right which can be enforced in court of law and the authority denying such right can be compelled by judicial decree or order to act in accordance thereof: shri raghunandan panda vs. state of orissa & ors. [(1975) 1 scc106 p. mahendran & ors. vs. state of karnataka & ors. and malteesh y. annigeri & ors. vs. state of .....
Tag this Judgment!Court : Kolkata
..... as previous statements of witnesses by either party during the de novo trial for the purpose of corroboration or contradiction, as per the provisions of the evidence act. the documents which have been filed in suit may again be marked exhibits if duly proved in accordance with law during such de novo trial. accordingly, ..... proving the will. appellant has also claimed that the will in this case was clearly proved in accordance with the requirement of section 63 of the indian succession act. in the application for stay with annexures, the appellant has stated in substance that testator pranab nath mukhopadhyay executed his will dated 26th august, 1968 and ..... of appeal, inter alia, the appellant has contended that in the impugned judgment learned judge erred in explaining section 138 of the evidence act and holding that ingredients of the indian succession act, 1925 were not fulfilled. appellant has claimed that the will as a document itself is admissible in evidence, and that there was no .....
Tag this Judgment!Court : Kolkata
..... and not being a sentence or order passed or made in the exercise of power of superintendence under the provisions of section 107 of the government of india act, or in the exercise of criminal jurisdiction). .20. clause 10 of the letters patent originally applicable to the erstwhile lahore high court and, at any ..... some detail. a recommendation was made by the lokayukta in haryana for the registration of a first information report for offences punishable under the prevention of corruption act, 1988 against the appellant before the supreme court and investigation. the appellant before the supreme court challenged such recommendation by instituting proceedings under article 226 of the ..... way of illustration, the provision of section 100a of the code of civil procedure where the right to prefer appeal under clause 15 of the letters patent act has been specifically taken away. in the code of criminal procedure, there is no provision prohibiting the application of the letters patent in case of an .....
Tag this Judgment!Court : Kolkata
..... matter of putting signature would be of some importance (see bheri nageswara rao versus mavuri veerabhadra rao & ors.reported in air2006ap314. section 90 of the evidence act provides that where any document purporting to be 30 years old and is produced from a custody, which court in any particular case considers proper, then the ..... singh, london trained cutter, johri bazar, jaipur versus smt. chhoti & ors.reported in air1990sc396 on the plea of the presumption under section 90 of the evidence act the reliance is placed upon a judgment of this court in case of kotiswar mukherjee & ors. versus paresh nath mukherjee & ors.reported in air1956calcutta205 it is submitted ..... banerjee (dead) by lrs & ors.reported in (1995) 4 scc459 mr.ghosh ardently submits that the word science appearing in section 45 of the evidence act means the skill and technique of the study of peculiar features of a typewriter and the comparison of the disputed typewriting with the admitted typewriting and placed reliance upon .....
Tag this Judgment!Court : Kolkata
..... , the petitioners have an expeditious statutory and alternative remedy to get the disputed question of facts resolved by the railway rate tribunal under provision of section 37 of the railway act of 1989.20. it is lastly submitted that the petitioner/appellant in the same circumstances had paid demurrage charges on same ground as has been noted in the judgment impugned ..... . mr. sanajit kumar ghosh, adv. heard on : judgment on : rakesh tiwari, j.:- april 11 & 17, 2017 may 16, 2017.1. petitioner no.1 is a company incorporated under the companies act, 1956 having its office at plot no.ind-5 sector-i, east calcutta township, kolkata- 700 107. petitioner no.2 is sr. manager of petitioner no.1 above named and .....
Tag this Judgment!Court : Kolkata
..... fixed asset of corporate ispat alloys limited as security in respect of the company (in liquidation).the attempt by the appellant has to be regarded as an act of contempt. the appellant and his cohorts as promoters have played fast and loose for long and it appears that the court should not have given the ..... that since company corporate ispat alloys limited was referred to the board for industrial and financial reconstruction under the provisions of the sick industrial companies (special provisions) act, 1985, no final order of winding-up was passed despite more than one creditor s winding-up petition pertaining to such company being admitted by the company court ..... . the said act of 1985 now stands repealed. the appearing creditors also refer to the injunction issued against corporate ispat alloys limited by the same order of december 15, 2015 .....
Tag this Judgment!Court : Kolkata
..... . petitioner is a public sector undertaking of the government of india and 100% of its share-holding is vested with the president of india. the petitioner is registered under companies act, 1956. b) in furtherance of its business, the petitioner entered into a memorandum of understanding dated 14th september, 2004 in short, the said mou with sricon. c) pursuant to and ..... hon ble single judge of this court wherein issue nos.2 and 3 were as follows : 2. is the suit bad for defect of the parties?. 3. was the defendant acting in the capacity of an agent of hsplsipl (jv) in its dealing with the plaintiff?. the said order was modified by another hon ble judge of this court wherein the .....
Tag this Judgment!Court : Kolkata
..... service for not less than five years.on his superannuation or on his retirement or resignation or on his death or disablement due to accident or disease. the act now confers a statutory right on the employee. if the requisite conditions are satisfied, gratuity becomes mandatorily payable to him and it becomes so payable on the very ..... in writing from the controlling authority for the delayed payment on this ground. reference was also made to secs. 4(1) and 4(2)(b) of the interest act, 1978 which read as follows: s. 4. interest payable under certain enactments.-(1) notwithstanding anything contained in section 3, interest shall be payable in all cases in ..... writ application the petitioner, an erstwhile employee of the respondent bank, claims the following reliefs: (a) a rule in the nature of mandamus commanding the respondents to act in accordance with law and to release the leave encashment of 240 days with interest for delayed payment which the petitioner entitled of bank rate of 11.5% per .....
Tag this Judgment!Court : Kolkata
..... special business which should include the draft resolution to be passed as ordinary or special resolution along with the explanatory statement pursuant to section 102 of the companies act, 2013. in the said annual general meeting, the defendant no.1 and other defendants along with the plaintiff passed resolutions approving annual accounts for the year ..... is maintainable?.2) whether the alleged receipt of the letter dated 16th september, 2014 of the plaintiff is fictitious?.3) whether the plaintiff has committed any act of forgery or fraud?.4) whether the defendants and the proforma defendant company are entitled to get relief as prayed for in their written statement filed on 26 ..... brevity. the question which fell for consideration before this court is as to whether there has been violation of provision of sections 102 and 196 of the companies act, 2013. before taking up the issues for discussion, it would be profitable to reproduce section 196 as under: 196.1) no company shall appoint or .....
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