Court : Kolkata
Reported in : 1981(8)ELT363(Cal)
..... notification runs as follows : -'in exercise of the powers conferred by clause (a) of section 2 of the produce cess act, 1966 (15 of 1966), the central government hereby appoints the officers specified in col. ..... 1967 the petitioner appellant was asked to pay the differential cess as under the produce cess act and that cess has been raised from 17 paise per quintal to 60 paise per quintal. ..... appointed the collector is to follow the rules and provisions of the act made thereunder including those relating to the refund and exemption from duty. ..... assuming for a moment that under the central excise and salt act the collector is empowered to levy and collect taxes, still in our opinion this comes under rule 10 of the central ..... the said table, the duties of a collector under the provisions of the said act and the rules made thereunder in so far as they relate to the levy and collection of the cess referred to in sub-section (2) of section 3 of the said act, in respect of the produce specified in the corresponding entry in col. ..... behalf of the respondents, however, contended that on the basis of section 15(2) of the act the officers of the central excise are empowered and the salt act and rules made thereunder are applicable to this case. ..... , petitioner in the main rule was paying cess at the rate of 17 paise per quintal under section 3 of the oil seeds committee act, 1946. ..... west bengal oil seeds and copra west bengal ..... c.e, districts of calcutta, oil seeds and copra howrah, 24-pargns. ..... oil seeds, copra .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal423
..... the impugned agreement being invalid ab initio, and not being bad for lack of registration simpllolter, section 33a of the transfer of property act, 4 of 1882, is out of jitendra's way, for the simple reason that section 53a cannot declare as valid that which a competent enactment has declared as invalid ..... defendant petitioner jitendra banks upon is the averment by the plaintiff municipality in the plaint's fourth paragraph, as also in the application dated june 13, 1966, under order 40, rule 1, that the hat's annual income is at the least, rs. ..... this is a rule i had issued on august 24, 1966, under section 115 of the procedure code, 5 of 1908, at the instance of the first defendant, jitendra nath mukherji, calling upon the plaintiff opposite party, the commissioners of baduria municipality, (simply 'the municipality' hereafter, for short), to show cause why an appellate order dated august 20, 1966, which confirmed the order dated july 25, 1966, of the trial court, appointing a receiver in a pending suit, should not be ..... by his order dated august 20, 1966, the learned judge, therefore, dismissed ..... on july 5, 1966, jitendra, the firstdefendant and now the petitioner before me,resisted such a prayer by a verified petition,emphasizing amongst other things the legalityand validity of the impugned agreement in thewake of a unanimous resolution passed by themunicipality in its meeting of april 17, 1965,and the futility of its resolution of april 14,1966, by which the agreement was in a .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]79ITR349(Cal)
..... however, in order that the assessee may not have any grievance that the department acted without proper consideration of the matter, you are hereby informed that the payments received by the assessee-company from dunlop rubber ..... ford, rhodes, parks & company addressed a letter to the income-tax officer on 20th april, 1966, stating, inter alia, as follows :' (a) we fail to understand why these notices under section 148 havebeen issued in respect of the assessments for the above ..... these notices issued to the petitioner-company under section 148 of the act for the assessment years 1950-51 to 1961-62 are challenged before me in this application.26. ..... referred to as 'the indian company'), which is incorporated under the indian companies act and has its registered office at 57b, free school street, calcutta.2. ..... will be a writ in the nature of mandamus directing the respondents to forthwith recall, cancel and withdraw the impugned notices under section 148 of the act for the assessment years 1950-51 to 1961-62 issued by the respondent no. ..... the petitioner-company received several notices issued under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'), in respect of the assessment years 1950-51 to 1961-62. ..... reply to this letter of the indian company, the income-tax officer addressed a further letter on the 30th august, 1969, stating therein that no certificate under section 195(2) of the income-tax act appears to have been issued in respect of the sum of rs. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1971Cal345
..... 54,000/-would arise only when the plaintiff company would otherwise succeed in establishing the invalidity or illegality of the said agreement dated july 19, 1966 whereby the defendant firm was appointed the regional distributor of the plaintiff company's products. ..... the present suit was filed on or about july 28, 1970 by the plaintiff company, inter alia, for a declaration that the appointment of the defendant firm by the letter dated july 19, 1966 was void and illegal on the ground, that the said agreement appointing the defendant as the regional distributor was void and illegal as being in contravention of section 294(1) of the companies act, 1956. ..... the facts shortly are that on or about july 19, 1966 the plaintiff life pharmaceuticals private ltd. .....
Tag this Judgment!Court : Kolkata
Reported in : 1971CriLJ1003
..... the other hand, are inter-alia that the two accused along with others had entered into a conspiracy in pursuance whereof they had prepared a false return under section 303 of the companies act, 1956 and submitted the same before the registrar of companies, that the said return contained false statements to the knowledge of the accused no. ..... was filed by the company in the high court; that the accused along with others had entered into a conspiracy in pursuance whereof they had prepared a false return under section 303 of the companies act, 1956 and submitted the same before the registrar of companies; that the said return contained false statements to the knowledge of the accused no. ..... a return of alteration in the particulars of directors of the aforesaid company under section 303 of the companies act, 1956, with the registrar of companies and therein she falsely described the accused no. ..... to the provisions of section 344 of the code of criminal procedure as amended by act 26 of 1955 would pinpoint that the key-note of the said provision is expedition. ..... devi goenka and her brother ram autar jalan on the 20th september, 1966 stating inter alia that the complainant is a shareholder and a director of ..... 1871 of 1966, filed 8 days before the criminal proceedings were instituted, the plaintiff kishorilal goenka prayed for a declaration that the defendant therein ram autar jalan was not entitled to act as a director and should be restrained from acting as such till the disposal of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1975Cal265
..... of the consignor can make a vaild pledge by bona fide transfer of documents of title and the same is true of owners with defective titles; (c) construing section 180 of indian contract act, the supreme court held that a pledgee has the same remedy as the owner of the goods would have against a third person for deprivation of the said goods or injury to them.' 28. ..... that clause 12 of the letters patent affects the special jurisdiction conferred by section 80 of the railways act, in the absence of any inherent limiting clause as in section 4 of the code of civil procedure, section 80 of the railways act should not be so construed as to take away the jurisdiction of this court to try such suits.42 ..... it is observed that a railway receipt is a document of title within the meaning of section 2(4) of the sale of goods act and if the same is endorsed by the consignor to the consignee for a valuable consideration; such endorsement might form part of the ..... in view of the above i hold that, so far as this court is concerned section 80 of the indian railways act does not affect the jurisdiction of this court to try suits against railways where any part of the cause of action arises within the original jurisdiction of this court and leave ..... the next question which falls for consideration is whether in view of section 80 of the railways act having indicated jurisdiction of courts for trial of particular types of suits, by necessary implication excludes the jurisdiction ..... : [1966]3scr617 ..... [1966]2scr553 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1976Cal255,(1976)1CompLJ415(Cal)
..... in this decision it has been held by the full bench of this hon'ble court that the provisions of section 18 read with section 20 of the bengal agricultural debtors act, 1936 (act vii of 1936) have conferred on the board exclusive power to decide whether a liability is a debt or not and after finding that the liability is a debt the board ..... the above contentions raised on behalf of the parties it is necessary to set out the relevant provisions of section 18 and section 21 of the west bengal land reforms act, 1955.section 18(1) 'every dispute between a bargadar and the person whose land he cultivates in respect of any of the following matters, namely :-- (a) division or delivery ..... in view of our holding that the jurisdiction of bhagchas officer on the question of status under section 18(2) of the west bengal land reforms act, 1955 is only for the purposes of the proceeding under section 18(1) of the said act and the jurisdiction of the civil court to decide the question of status is not ousted the order of the bhagchas officer determining the plaintiff as a ..... kamal chandra maity a suit was filed by the plaintiff to set aside an ex parte award made under section 18 of the west, bengal land reforms act in bhagchas proceedings on the grounds that the same was obtained by the opposite parties suppressing the notices and processes of the bhagchas proceeding and for a declaration ..... 66 cal wn 229 and ilr (1966) 2 cal 48 as well as ..... : air1965cal328 and ilr (1966) 2 cal 48, (bamapada ..... 1966) .....
Tag this Judgment!Court : Kolkata
Reported in : 1980(6)ELT178(Cal)
..... said firm admittedly showed cause, wherein amongst others, it contended that the notice as mentioned hereinbefore, was irregular or could not be given effect to or acted upon as since the notice was issued one year after the purported seizure, the said notice was also contended to be incompetent. ..... chakraborty, on the question of limitation, also referred to section 40(2) of the central excises and salt act, 1944 and submitted that the view of the limitation prescribed therein, the initiation of the proceeding in the instant case was also ..... and it has been specifically recorded in the said revisional order, that the books which were so seized, would not come under section 110(2), but they are covered by section 110(3) of the customs act and such limitation as prescribed under section 110(2), was not available.6. mr. ..... regarding limitation as mentioned hereinbefore has been recorded in the said determination and the same has also been determined, holding inter alia amongst others that section 110(2) of the customs act had no application in the facts of the present case. ..... it appears that on or about 13th may, 1966, on the strength of a search warrant, a deputy-superintendent of excise, searched the office and factory of the said firm and took into custody certain books of accounts and ..... 1084 (w) of 1966, following the decision reported in assitant collector of customs ..... search and seizure was admittedly made on 13th of may, 1966. ..... was barred by time under section 110(2) of the customs act. .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]115ITR891(Cal)
..... 27,43,807 was deductible in the computation of the business income of the company ; (ii) on that controversy, the parties made arguments on rule 5 read with the aforesaid item m(2) (2)(d)(1) and also on section 32(1)(iii) of the act; (iii) these two provisions of law are two aspects of the same question, namely, as to whether this amount was deductible as a loss; and (iv) the company is, therefore, entitled to rely on section 32(1)(iii) on the question of allowability ..... mr, ray also 'argues that the excess amount of the earlier years was freezed for eight years under clauses (i) and (ii) of section 34(3)(a) of the act and it could not be debited to the profit and loss account of the instant accounting year nor could it be credited to the reserve account of this ..... the prescribed particulars, though not furnished by the company in its return of income, were before the ito, and, therefore, there was substantial compliance with section 34(1) of the act and the claim of the company should be allowed in view of the decisions in the cases of radkika mitts ltd. v. ..... the 'tribunal must be deemed to have decided the question' of law under section 32(1)(iii) of the act against the company in view of the decision of the supreme court in the case of scindia steam navigation ..... therefore, muir's case [1966] 43 tc 376 must leave the field along with his ..... but muir's case [1966] 43 tc 367 is based on attorney ..... irc [1966] 43 tc 367 and repeats ..... : [1966]60itr165(sc) , straw products ..... : [1966]60itr156(sc) .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1978Cal84
..... the section reads:'no suit shall be brought against any person for anything done, or purporting or professing to be done, in pursuance of this act, after the expiration of three months from the date on which the cause of action in such suit shall have arisen.'15. mr. ..... lahiri next contended that section 113 (2) of the said act is not applicable to the facts of the case as there is evidence on record to show that goods were missing from the custody of the port authorities as early as march 6, 1966 and it would have been an empty formality to call upon the defendant no. ..... governor general of india in council reported in air 1955 nuc (cal) 1058 for the proposition that under section 113 (2) of the calcutta port act, 1890 after five clear working days goods remain with port commissioners at the owners' risk. ..... -- no; the plaintiff knew as early as march 18, 1966 that entire quantity of 3955 pieces of goods landed and/ or discharged, but 22 pieces missing from port premises, and in any event knew on march 25, 1966 and/or on march 28, 1966 that a complaint dated march 6, 1966 was lodged with the police authorities in respect of the said missing goods;3. ..... 'a' show that the cause of action of the plaintiff arose on the 18th march, 1966 and/or when the plaintiff complained of not having received the full quantity of the goods and particularly referred the court to a letter dated aug. ..... 14, 1966, and as such its claim is not barred under section 142 of the calcutta port act, 1890.2. .....
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