Court : Kolkata
Reported in : 1978(2)ELT180(Cal)
..... accordingly. the amendment does not, in my opinion, affect the position. this has been clearly explained in the decision of the division bench of the madras high court in the case of the commissioner, corporation of madras v. the assistant collector of central exise, i.d.o., madras and anr. reported in 1973 (2) taxation law reports p. ..... own purposes other than sale. but under section 2(f) as it originally stood the position could not have been different. the change brought about by the amending act was only in the definition of 'manufacturer'. the definition of the word 'manufacture' under section 2(f) was wide enough to include any process incidental or ..... and in consideration whether the assessment order also should be quashed, the fact that the petitioner has not availed himself of the alternative remedy provided under the act cannot be ignored. the fact that for getting the assessment order quashed, the jurisdiction of the high court should have been invoked within the period of .....
Tag this Judgment!Court : Kolkata
Reported in : I(2001)ACC215,2001ACJ1235,(2000)3CALLT350(HC),[2001(88)FLR722],(2001)ILLJ660Cal
..... of the requirement of the loss of earning capacity of the applicant workman to be assessed by a qualified medical practitioner after amendment of the act w.e.f. 1st july, 1984 was extracted;'before the amendment act 22 of 1984, the taw did not require that, the loss of earning capacity of the applicant workman should be assessed ..... a condition or conditions or violation of rule or rules of procedure would not tantamount to commission of an error of jurisdiction. even before the amendment act 22 of 1984, the commissioner had jurisdiction to compute the compensation payable to an injured employees. the only change brought about by the ..... amendment act 22 of 1984, providing for assessment of loss of earning capacity by a qualified medical practitioner is an amendment regulating only the procedure to be followed by the commissioner and it is not an amendment restricting or abridging the commissioner power otherwise available to him under .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(3)CHN7
..... of the transferee without obtaining a specific permission from the government in writing.10. moreover, under section 4 of the registration (west bengal amendment) act, 1981 section 22a has been inserted in the registration act, 1908. the said section 22a runs as under :'22a. registration of certain documents to be opposed to public policy.--(1) the state ..... j. 1. both the writ applications are taken up together as it has been submitted by the learned advocates appearing for the parties that similar questions of law and facts are involved in both the matters.2. the facts in relation to writ petition no. 14235(w) of 2003 are narrated for the purpose of ..... has, further, been drawn to a notification dated may 18, 1995 issued by the government of west bengal, finance department, taxation branch, under sub-section (1) of section 22a of the said registration act, 1908 whereby the government, inter alia, declared the registration of any document in respect of lands in kalyani township, in which .....
Tag this Judgment!Court : Kolkata
Reported in : [1997]224ITR698(Cal)
..... contingent liabilities other than arrears of dividends payable in respect of cumulative preference shares.' 5. rule 1d had been incorporated in schedule iii to the act by the direct tax laws (amendment) act, 1989.6. the assessee raised before us its entitlement to claim, deduction in respect of liabilities provided and appearing in the balance-sheets of ..... it is only a case of prescribing the basis of determination of market value. on the same reasoning, it must be held that no other amounts like provision for taxation, provident fund and gratuity, etc., can be deducted. the contention of learned counsel for the assessee is, therefore, wholly unacceptable.' '41. (2) while valuing ..... interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure-tax act 1957 (29 of 1957), or the gift-tax act, 1958 (18 of 1958),- (a) which is outstanding on the valuation date .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1980Cal370,(1980)2CompLJ82(Cal),84CWN716
..... it has been urged on behalf of the husband respondent no. 1 that the hindu marriage act was amended by the marriage laws (amendment) act 68 of 1976. section 39 (1) of the amending act shows that all the amendments apply to pending cases and such amendment is retrospective in operation. previously, according to the provisions of section 10(1)(b), it ..... i) if it is a petition or proceeding under the hindu marriage act, then so far as may be, as if it had been originally instituted therein ..... of sub-sections (1) and (2) of section 39 of the amending act read as follows :--'39. special provision as to pending cases- (1) all petitions and proceedings in causes and matters matrimonial which are pending in any court at the commencement of the marriage laws (amendment) act, 1976, shall be dealt with and decided by such courts- ( .....
Tag this Judgment!Court : Kolkata
Reported in : (1989)1CALLT307(HC)
..... presumption as to abetment to suicide under the newly inserted section 113a. of the indian evidence act can be pressed into service in this case. section 113a was inserted in the evidence act with effect from 25.12.83 by criminal law (second amendment) act, 1983. it reads as follows :'113a. presumption as to abetment of suicide by a married ..... the same meaning as in section 498a of the indian penal code (45 of i960).' simultaneously, section 498a was also inserted in the penal code by the same amendment act as follows :'498-a. husband or relative of husband of a woman subjecting her to cruelty : whoever, being the husband or the relative of the husband of ..... code. that something has been discussed by my learned brother while considering the ingredients of section 107 of the indian penal code, thus, according to law then existing the acts with regard to cruelty and torture cannot bring home the charge under section 306 of the indian penal code against the accused persons.32. that being the .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]114ITR412(Cal)
..... to be made on the basis of such return and not on the basis of the original return although the original return may be relevant for other purposes under the act.11. since section 184(7) contemplates furnishing of a declaration only once, an anomalous situation will arise if the firm furnishes it along with the original return and also ..... term 'return of income' includes 'revised return'.9. if a declaration is furnished along with the return of income under section 139(1) or section 139(2) of the act, filing of such declaration must be held to be valid. if, however, the firm discovers any omission or wrong statement in the return of income furnished under sub-section (1 ..... with the original return of income. he also argues that a declaration filed along with the revised return of income is invalid in view of section 184(7) of the act.5. mr. a. c. s. chari, learned counsel for the assessee, on the other hand, cites the cases of commissioner of income-tax v. sitaram bhagwandas : [1976]102itr560( .....
Tag this Judgment!Court : Kolkata
Reported in : [1963]47ITR1(Cal)
..... original clause (ix) renumbered as (xii) by section 11 of the indian income-tax (amendment) act, 1939 (act vii of i939), was future renumbered as (xv) by section 3 of the indian income-tax (amendment) act, 1946 act viii of 1946). section 12(2) of the act had some amendments as, for instance, introduction of income by way of dividend by section 9 of the ..... been only a mere expenditure in the hope of future return of income but no actual return or actual income is to create a base for a reference for taxation and deduction therefrom not recognised either in section 12 or in these groups of sections as salaries, property, business or other sources as in section 7, 9, ..... item of expenditure was wholly and exclusively laid out for the purpose of business must be decided on the facts of each case, though the final conclusion was one of law, and to the observation in commissioner of income-tax v. chandulal keshavlal & co., where the purpose of the trade or business of the assessee. in fact, bose .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1977Cal73
..... examined in little more detail. as mentioned hereinbefore the main contention in this reference before us, is, whether the west bengal estates acquisition (amendment) act ix of 1967 could be enforced as law. the act in question was passed by the west bengal legislature. it received the assent of the governor and such assent was published in the calcutta ..... for the consideration of the president and had not received the assent of the president. according to the petitioners the amending act could not have the effect of law, in view of the provisions contained in the said amending act without the assent of the president because of article 31(3) of the constitution of india. the petitioners contended that ..... consider the effect of clause (2) of article 288 of the constitution. clause (1) of article 288 of the constitution deals with the exemption from taxation by states in respect of water or electricity in certain cases. clause (2) of article 288 provides that the legislature of a state may by .....
Tag this Judgment!Court : Kolkata
Reported in : [1992]73CompCas385(Cal)
..... 142 provides for. taking cognizance of such offences. 10. section 4 of the banking, public financial institutions and negotiable instruments laws (amendment) act, 1988, inserted chapter xvii in the negotiable instruments act, 1881. we may usefully refer to the notes on clauses appended to the bill, [1989] 65 comp cas (st ..... august 11, 1989, to answer the charges under section 141, read with section 138, of the negotiable instruments act, 1881, as amended by the banking, public financial institutions and negotiable instruments laws (amendment) act, 1988. on that day, the learned metropolitan magistrate examined the accused-petitioner no. 2 to which the accused- ..... the contentions, it is necessary to set out the relevant provision of section 138 which has been inserted in the negotiable instruments act, 1881, by the banking, public financial institutions and negotiable instruments laws (amendment) act, 1988, [1989] 65 comp cas (st.) 308. section 138 reads as follows : '138. dishonour of cheque .....
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