Court : Kolkata
Reported in : [1979]116ITR40(Cal)
..... 1983(13)elt1376(sc) , it was held by the majority judgment of the supreme court that an order imposing confiscation and penalties under section 167(8) of the sea customs act, 1878, which was made by a quasi-judicial authority acting with jurisdiction under the said taxation act which was intra vires the order was not open to challenge as repugnant to article 19(1)(f) and (g) on the sole ground that it was based on misconstruction of a ..... the assessee filed a revision petition before the commissioner and he allowed interest tinder s, 244 of the act, but he disallowed the interest under section 214 by his finding that the words 'regular assessment' in section 214 meant the first or original assessment and not the ..... , these cases establish the proposition that a claim in the nature of pension is property and denial of right of such property by an executive act without the sanction of any legislation or statute will be deprivation of property without the authority of law. ..... if that was the position then in view of section 214 of the act the regular assessment, as contemplated by section 214(1) of the act, should be the assessment made by the ito initially or the first assessment made by the ito if there was no appeal therefrom, but in case there was an appeal ..... act, 1961, for the assessment year 1966-67 on or about 8th of august, 1966 ..... act, 1961, on the amount of difference between the advance tax paid and the tax finally determined to be payable for the year 1966-67 may he quashed and/or .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]114ITR227(Cal)
..... for the aforesaid reasons and with due respect to their lordships of the allahabad high court in the case of shiv prasad ram sahai [1966] 6 itr 124, we are unable to accept their opinion, namely, that anassessee cannot change the method of accounting unilaterally. ..... the old method, namely, the mercantile system of accounting, because it cannot be said that the assessee had followed it regularly in view of its aforesaid altered method of accounting, and, in such circumstances, as stated in section 145(2) of the act, the income-tax officer may make an assessment in the manner as provided in section 144 of the ..... it has been held in this case that under section 291 of the companies act, 1956, the directors of a company can change the method of accounting and if they do so in good faith and the new method is regularly followed by the company in the subsequent years, the tax must be assessed on the basis of ..... now, section 145(1) of the income-tax act, 1961, provides that the 'profits and gains of business or profession' or 'income from other sources' shall be computed in, accordance with the method of accounting regularly employed by the assessee. ..... 'commissioner of income-tax : [1966]61itr124(all) . ..... this is a reference under section 256{1) of the income-tax act, 1961. .....
Tag this Judgment!Court : Kolkata
Reported in : 1982(10)ELT950(Cal)
..... 18, the period of six months shall be computed from the date of the adjustment of duty after the final assessment thereof under sub-section (3) where, as a result of any order passed in appeal or revision under this act the refund of duty becomes due to any person the proper officer may refund the amount to such person without his haying to make any claim in that behalf under sub-section (4) save as provided in section ..... banerjee has submitted that the plaintiff has not made out such a case in the plaint either of mala fides or of violation of the provisions of the customs act, as such the defendant is not expected to meet the case purpored to be made out by one of the partners of the plaintiff from the witness box and also of the case as has been made out by ..... the plaintiff having made no allegations in the plaint that the actions taken by the customs authorities were mala fide or ultra vires the customs act and remover in view of the facts as given in evidence in this case, lam of the opinion that the action taken by the customs authorities in respect of levying of duty in respect of goods which were not exported outside ..... : [1964]2scr273 ; : [1963]50itr93(sc) , : [1966]61itr187(sc) ; : [1971]1scr275 , : [1977]3scr182 ..... this respect reference may be made to cases reported in : [1963]50itr93(sc) , : [1966]61itr187(sc) and : [1971]1scr275 .13. ..... in a case reported in : [1966]61itr187(sc) (state of kerala v. ..... in the year 1966-67 he was an ..... said account was opened before 1965 or 1966. .....
Tag this Judgment!Court : Kolkata
Reported in : [1981]130ITR267(Cal)
..... the facts and in the circumstances of the case, the tribunal was justified in law in holding that nylon was petrochemical within the meaning of item (18) of the vth schedule to the income-tax act, 1961, and that the assessee was entitled to higher development rebate in respect of plant and machinery installed for the production of nylon for the assessment years 1971-72 and 1972-73 ?' 2. ..... or silk or artificial silk or any other fibre and the grounds on which the petitioner-company had attacked the validity of the levy on the rayon yarn and nylon yarn under section 12 of the act was that rayon yarn and nylon yarn were not made of fibres, but were made of filaments and hence generally fell within the definition of 'textile' under section 2(g) of the ..... deputy commisioner, raichur : [1967]1scr548b , the supreme court referred to the decision of the full bench of the supreme court in the case of in re bill to amend section 20 of the sea customes act, 1878, air 1963 sc 1760, where chief justice sinha observed for the full bench of the supreme court as follows :' this will show that the taxable event in the case of duties of excise is the ..... where the supreme court observed that in finding out the true meaning of 'oil seeds' found in the sales tax law, the court had not to refer to dictionaries but to ascertain the meaning ascribed to it ..... cwt : [1966]59itr767(sc) , where the supreme court was dealing with the question of what is the meaning of 'debt owed' under section 2(m) ..... [1966]59itr767 .....
Tag this Judgment!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 : AIR1981Cal196
..... but in that case it has been, noticed that in a fit case the court can exercise its power under section 8c of the bengal court fees act now, section 8c of the bengal court-fees act, which corresponds to section 11 of the west bengal court fees act of 1970, says that if the court is of opinion that the subject-matter of any suit has been wrongfully valued, it may revise the valuation, determine the correct valuation ..... the position therefore is that even after the amendment of the old court fees act, 1870, according to the provisions of section 8c of the then act, the court could form an opinion that the subject-matter of the suit had been ..... of our court has stated that no order for ascertaining the value of the property could be passed because the amending court-fees act no longer speaks about valuation of the property or the subject-matter. ..... hiralal ((1966) 70 cal wn 857) (supra), it hasbeen stated that after the amendment of the court-fees act, 1870, there is no longer any reference to property or subject-matter of the ..... even if the paragraph (vi) (a) of section 7 of the court-fees act is applicable, declaration of title is absolutely necessary for the disposal of the ..... plaintiff is not enjoined to ask for a declaration of title, the case is covered by the provision of section 7(vi)(a) of the court-fees act a solenama was filed by ram chandra in misc. ..... in fact the provision of paragraph (v) of section 7 of the act governs the case and the value of the subject-matter will determine .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1981Cal275
..... in this execution case the judgment-debtors-peiitioners filed an application described as one under section 36 of the bengal money lenders act though the grounds taken were - (i) that the decree is non est in the eye of law and is void and is a nullity and not at all executable; (ii) that the decree is the result of fraud practised upon the ..... the hearing, as it now appears, it was submitted on behalf of the judgment-debtors-petitioners that their application should be treated not only as one under section 36 of the bengal money lenders act but also under section 47 of the code of civil procedure and the learned subordinate judge treated the same as such. ..... bhunia that on the scheme of the provisions of the bengal money lenders act relief under section 36 of the said act can be granted even at the stage of execution if it otherwise fulfils the requirement of that provision and that this position follows from the definition clause as in section 2(22) relied on by ..... appearing on behalf of the judgment-debtors petitioners has first.contended before us that the learned subordinate judge had erroneously failed to grant relief to the petitioners under section 36 of the bengal money lenders act on the view that as a transferee court he could not entertain such an application. ..... pappu, : (1966)iillj144sc , the supreme court pointed out 'as a general rule, neither consent nor waiver nor acquiescence can confer jurisdiction upon a court, otherwise incompetent to try the ..... , : (1966)iillj144sc . .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1984Cal366
..... the court, however, has power under section 11 of the court-fees act to revise the value if the court is of opinion that the subject-matter of any suit has been wrongly valued. ..... in such circumstances, there is every reason for the court to hold that in view of the admitted valuation the court is entitled to revise the valuation under section 11 of the court-fees act, the objective standard of valuation being provided in the plaint itself. ..... 1,000/- under section 7(vi)(a) of the west bengal court-fees act, 1970; such valuation is the valuation for the purposes of court-fees and jurisdiction.3. ..... the opposite party instituted the suit under section 6 of the specific relief act for recovery of possession of the suit premises, being premises no. ..... the court can only act in this respect if there be material before it from which it can be determined that the valuation given by the plaintiff is erroneous. ..... hiralal chatterjee (1966) 70 cal wn 857. ..... it appears that in a suit under section 7(vi)(a) of the court-fees act the suit is to be valued according to the amount at which the relief sought is valued in the plaint subject to the provisions of section 11 of the court-fees act. ..... mukherjee argues that according to section 7(vi)(a) of the court-fees act, the suit is undoubtedly to be valued at which the relief sought is valued in the plaint e plaint but the same is subject to the provision of section 11 of the court-fees act. mr. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal124
..... nagaland shall be as determined by the order of the election commission made under the provisions of the state of nagaland act, 1962; and the extent of each assembly constituency in each of the states of haryana, punjab and himachal pradesh shall be as determined by the order of the delimitation commission made under the provisions of the punjab reorganisation act, 1966, and the extent of each assembly constituency in any other state shall be as determined by the order of the ..... delimitation commission made under the provisions of the delimitation commission act, 1962, or, as the case may be, under the provisions of the government of union territories ..... extent of all parliamentary constituencies in each of the states of haryana, punjab and himachal pradesh shall be as determined by the order of the delimitation commission made under the provisions of the punjab reorganisation act, 1966, and the extent of all other parliamentary constituencies shall be as determined by the orders of the delimitation commission made under the provisions of the delimitation commission act, 1962, or, as the case may be under the provisions of the government of union territories .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1989Cal74
..... admittedly the parties were married according to hindu rites in may, 1966, and that a son and a daughter had been born to them out of ..... the term desertion as defined in the explanation to section 13(1) of the hindu marriage act 'means the desertion of the petitioner by the other party to the marriage without reasonable cause and without the consent or against the wish of such party, and includes the wilful neglect of the petitioner ..... true that there may be a case of desertion even when the husband and wife are living in the same house but there must be positive evidence showing neglect, indifference or overt acts of estrangement on the part of one, so that the conduct may amount to desertion. ..... it is now a settled principle of law that for the act of desertion to exist there must be two elements present on the side of deserting spouse namely, the ..... it is alleged, after their marriage in 1966, the parties lived happily and peacefully in calcutta till june, 1967 and, thereafter, shifted to their residence at tarapukur housing estate and lived there ..... all these acts and conduct of the opposite party cannot by any stretch of imagination be said to be the outcome of any intention to break the matrimonial home ..... in brief was that the marriage between the parties was solemnized according to hindu rites and customs on 12th may, 1966. ..... , the petitioner (appellant) brought this soil for judicial separation, in the alternative for a decree for divorce, under section 13 of the hindu marriage act, 1955. .....
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