Court : Kolkata
Reported in : AIR1953Cal251,56CWN740
..... for the defendant to raise this defence in this suit as framed. it is urged that whatever might have been the legal position under section 53, transfer of property act, before the amendment of 1929, such a defence can be raised only in a suit which is binding on all creditors as being a representative suit. the contention of mr. gupta ..... the said purna chandra singha realised that in spite of his strenuous opposition a very large sum amounting to about rs. 32000/- would be due by him as allowed on taxation in respect of the defendant's bill of costs of the reference in the said suit no. 891 of 1931 which was lodged on the 22-12-1942, and notice ..... it is not necessary for us to proceed further with the discussion as to what the law was or should have been under section 53, transfer of property act, as it stood before the amendment of 1929.37. mr. gupta on behalf of the plaintiff appellant contends that the amendment as introduced in 1929 has by implication made a change in the then existing .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1953Cal297
..... v. federal commr. of taxation', (1931) a. c. 275.7. it is clear that as a result of these decisions the legislature thought fit to amend the rent control legislation and has enacted section 32 of the act of 1950 in its present form. under, the law as it stood before this amendment the limitation act had no application to proceedings ..... initiated under the previous statutes and by reason thereof respondents section and 6 acquired vested rights which cannot be affected by section 32 of act of 1950 which has not ..... . it cannot, therefore, be said that the rent controller has contravened the terms of section 30 of the act.9. even assuming that the orders of the rent controller and the appellate authority are erroneous in law it is a matter of some doubt having regard to the latest pronouncement of the supreme court in the case .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1953Cal721,[1953]23ITR471(Cal)
..... made retrospective so far as section 34 is concerned from 30-3-1948', but that really is not the retrospective operation of section 34, but of the amending act which, though it became law only on 8-9-1948, operates, so far as it substituted a new section for the old section 34, with effect from 30-3-1948. the ..... the quantum of income taxable. it creates no new liability to tax, nor authorises the revenue to bring under assessment any category of income which was formerly exempt from taxation. it is concerned only with the time and the methods of the enquiry as to whether all the income, already liable to assessment, has in fact been assessed. ..... down a general proposition regarding the whole of the act but only saying that the act was not operative of its own force to impose any tax. that statement of the law can be easily understood, because the income-tax act deals only with the principles, the methods and the subjects of taxation.a little reflection will show that what their lordships .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal6
..... rules and orders, as far as possible, by the provisions of the code of civil procedure, being an act passed by the governor-general in council and being act no. 8 of 1859, and the provisions of any law which has been made, amending or altering the same, by competent legislative authority for india.'section 122, civil p. c. provides that ..... the provisions of this code relating to the execution of decrees shall, so far as they are applicable be deemed to apply to the execution of orders.'an order for taxation, therefore, will attract all the provisions of the code so far as they are spplicable. now, an order is defined by the civil procedure code to mean the formal expression ..... his client, may apply in chambers on summons for an order against his client or the legal representatives of such client for payment of the sum allowed on taxation or such as may then remain due, the judge on hearing the summons may make such order or refer the parties to a suit.'thereafter follow the significant words .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal225,[1953]24ITR70(Cal)
..... the sale of forest trees of spontaneous growth was not agricultural income and therefore not exempt from taxation under the indian income tax act. the question is whether in that state of the facts, action under section 34, as it stood before the amendment of 1948, was rightly taken.7. mr. pal, who appears on behalf of the asses ..... indeed a section which only provides for an enquiry and directs the initiation of a full-scale assessment proceeding, with all the opportunities allowable to the assessee under the law to disprove the income-tax officer's case, given to him, cannot in the nature of things require a considered decision as a condition precedent.12. for ..... of uniformity, wished particularly not to be understood as holding that the information must relate to a pure question of fact. information as to the state of the law, it was added, would equally bring section 34 into operation.9. cases where the income-tax officer merely changes his mind without any fresh information from an .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal56,57CWN913
..... according to the notification no, 10365 f.d., published simultaneously with the main order (and as amended from time to time).mr. gupta lastly contended that it might be arguable that the essential supplies (temporary powers) act 1946, was an 'existing law' and thus xempt from the operation of article 31(2). but he points out that if the ..... excluded under the aforesaid clauses of article 286. the act and the rules having being brought into operation simultaneously, there is no ..... day when the general tax and the special tax became leviable under the act, sales or purchases of the kind described under article 286(1)(b) and (2) stood in fact excluded from taxation, and the state of bombay cannot be considered to have made a 'law imposing or authorising the imposition of a tax' on sales or purchases .....
Tag this Judgment!Court : Kolkata
Reported in : [1955]27ITR389(Cal)
..... which they are, by their terms, applicable. it is not unoften that the income-tax act or some other act is amended by a finance act or that some principle of taxation or computation of income is laid down in a finance act, which is intended to form part of the general law of the country. it is clear that section 11, sub-section (14), of the ..... finance act of 1946 is a provision of that character. the act in which it occurs is ..... profits tax payable under the law in force in the united kingdom has been deducted in computing for the purposes of income-tax and super-tax the profits and gains of any business, the amount of any repayment under sub-section (1) of section 28 of the finance act, 1941 (4 & 5 geo. 6, c. 30) as amended by section 37 of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal319
..... agreement is repugnant to this rule. 24. lastly, rule 51a of chap 38, original side rules gives to my mind, ample power to this court to order taxation. this amended rule came into force on 1-3-1948. in clear and express language rule 51a of chap 38 says that if in any case it shall appear to the ..... the english rules and practice are attracted. as i have indicated the english rules and practice, apart from english statutes in the form of the solicitors acts, always exercise this power to order taxation of attorneys' bills on summons. 19. rule 4 of chap. 36 says that 'the taxing officer shall tax all bills of fees and costs on ..... be any, will apply. but where there is no indian statute, the english law and practice, as administered by the courts in england under their inherent jurisdiction are attracted. 13. the english courts have exercised their inherent jurisdiction to order taxation even quite apart from the solicitors acts that exist there. scrutton l. j. -- 'in re; foster 1920-3 .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal258,59CWN550
..... the suit and therefore he argued that unless the difference between that fee and the initial fee payable in this court was refunded, there would be a double taxation of the plaintiff and thereby a hardship would be caused to him. the premise on which the learned standing counsel proceeded was entirely mistaken, because the institution fee ..... be debarred from taking cognizance of the plaint by reason of the provisions of section 6 of the act. it is true that the bengal amendment of the section provides for the reception of an insufficiently stamped plaint, but the amendment only permits some time to be given for making good the deficiency. until the deficiency is made, good ..... and has specifically indicated the occasions on which the fee should be refunded. that being so, it cannot possibly be within the jurisdiction of a court of law to modify or add to the provisions of the taxing statute and interfere indirectly with the revenues of the state by purporting to make what it considers to .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal282,1955CriLJ792
..... cesses without the consent of the governor general in council. it was deleted by the government of india (adaptation of indian laws) order, 1933. two acts, municipal taxation act, 11 of 1881 and railways (local authorities' taxation) act 25 of 1941 have a special bearing upon the question. section 3 of the first empowered the central government to prohibit ..... customary rights of the crown, now of the government. the now repealed proviso to section 20, sea customs act, exempted goods belonging to government from liability to customs duties. this proviso was repealed in 1924 and by amending act 45 of 1951 sub-section (2) was. inserted to make it clearthat the provisions of sub-section ( ..... the insertion of the new sub-section by implication exempts the central or union government or not, the fact remains that as the act stood before the amendment of 1924. which repealed the proviso to section 20 goods belonging to government were expressly exempted.section 1(4) of the now repealed indian ports .....
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