Court : Kolkata
Reported in : (2007)3CALLT463(HC),2007(4)CHN205
..... he approached this court at a stage when the final order of punishment was not confirmed by the appropriate authority.3. ..... chatterjee further contends that even if it is held that he was arrested properly in the nearby railway station, the authority failed to consider the fact that he was apprehended by a person who did not have any authority to apprehend him. ..... it was also the case of the appellant that after recovery when he was proceeding towards his place of work, he was apprehended by a driver of the force in the nearby railway station where he was waiting in the platform to board the train for new delhi from where he was supposed to proceed to his place of work at kalaikunda. ..... kunal chatterjee, learned counsel appearing for the appellant has contended before us that the learned single judge while holding that the writ petitioner was entitled to be discharged on the basis of the original order of discharge dated february 1, 1984, should have interfered with the finding of the district court martial proceeding as well as the impugned punishment proposed by them. mr. ..... (ii) 'desertion' under section 38(1) of the air force act, 1950 and overstaying leave unauthorizedly as defined under section 39(b) of the said act 1950 are two distinct eventualities which were gone into by the court martial authorities. ..... desertion in terms of section 38(1) of the air force act and for overstay in terms of section 39(b) of the said act. .....
Tag this Judgment!Court : Kolkata
..... to quote paragraph 122 of the said report, which runs thus:- the upshot of the above discussion is outlined thus: (1)(a) before 28-1-1986, the determination of the question whether the central government or the state government is the appropriate government in relation to an establishment, will depend, in view of the definition of the expression appropriate government as stood in the clra act, on the answer to a further question, is the industry under consideration carried on by or under the authority of the central government or does it pertain to any specified controlled industry, or the establishment of any railway, cantonment board, major port, mine or oilfield or the establishment of banking ..... .for claimants no.27 judgment on : 02.12.2014 harish tandon, j : these bunch of applications pertain to the direction to pay the legitimate dues to the secured creditors from the sale proceeds lying with the official liquidator in terms of the adjudication of claims on the basis of proof submitted with the official liquidator. .....
Tag this Judgment!Court : Kolkata
..... to quote paragraph 122 of the said report, which runs thus:- the upshot of the above discussion is outlined thus: (1)(a) before 28-1-1986, the determination of the question whether the central government or the state government is the appropriate government in relation to an establishment, will depend, in view of the definition of the expression appropriate government as stood in the clra act, on the answer to a further question, is the industry under consideration carried on by or under the authority of the central government or does it pertain to any specified controlled industry, or the establishment of any railway, cantonment board, major port, mine or oilfield or the establishment of banking ..... .for claimants no.27 judgment on : 02.12.2014 harish tandon, j : these bunch of applications pertain to the direction to pay the legitimate dues to the secured creditors from the sale proceeds lying with the official liquidator in terms of the adjudication of claims on the basis of proof submitted with the official liquidator. .....
Tag this Judgment!Court : Kolkata
Reported in : [1949]17ITR343(Cal)
..... of his income at the appropriate rate of relief.in this paragraph 'appropriate rate of relief' means -(a) in relation to income-taxed in india and burma and not in the united kingdom, a rate bearing to the indian rate of tax or the burman rate of tax whichever is that lower, the same proportion as the indian rate of tax bears to the sum of the indian rate of tax and the burman rate of tax;(b) in relation to income-taxed in india, burman and the united kingdom, a rate bearing to the difference between the total rate at which ..... he was entitled to, and obtained, relief in the united kingdom under section twenty-seven of the finance act, 1920, in respect of that income, and the sum of the two lowest of the three rates of tax the same proportion as the indian rate of tax bears to the sum of the indian rate of the tax and the burman ..... therefore, overrule the objection that once relief is granted for the assessment made in three countries, a subsequent application for additional relief on the ground of double assessment, for which no relief had been afforded previously, is not maintainable.with regard to the question about the interpretation of the clause 'part of income' reliance has been placed by both the parties on the decision of the house of lords in assam railways & trading co .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)2CALLT360(HC)
..... section 17(2) stipulates whenever owing to any sudden change in the channel of any navigable river or other unforseen 'emergency it becomes necessary for any railway administration to acquire immediate possession of any land for the maintenance of traffic or for the purpose of making thereon a river side or ghat station or of providing convenient connection with or access to any such station the collector may after the publication of the notice, mentioned in sub-section (1) and with the previous consent of the appropriate government, enter upon and take possession ..... in terms of sub-section (4) of section 17 of the land acquisition act, the governor is pleased to direct that the provisions of section 5a of the act shall not apply to the lands as prescribed in the schedule mentioned therein to which, in the opinion of the governor, the provisions of subsection (1) of section 17 of the said act are applicable, in view of the challenge thus thrown, there were contentions and counter-con ten lions raised by the learned counsel appearing for the parties with regard to construction of section 17(4) of the land acquisition act section 17(4) as it is couched refers to the provisions of sub-section (1) and .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal572
..... would be appropriate and for lesser amenities and distance from the railway station and the more developed area of tanupukur, even as it stood at the date of the two kobalas, exts ..... per annum and the order for proportionate costs in the court below will be maintained, the actual figure in that respect being, of course, varied due to our reduction of the enhancement, granted by the learned judge, and, subject to the above variations, the award of the court below will stand. 9 ..... plot and its distance from the dhakuria railway station and from the other amenities of bazar, school ..... they are dated the 18th april, 1957, and the 4th january, 1947, and the relative agreements for sale appear to be of the dates 30th march, 1947, and 6th december, 1946, that is, near about the relevant date (27-2-47) of notification, one being prior and the other subsequent but, in neither case here, their chronological difference having any appreciable effect on local land value on any reasonable ..... per annum as per section 28 of the act, the learned judge's award of 3 per cent ..... statutory declaration under section 6 of the act was made on the 23rd february, 1948, and it was published in the calcutta gazette on the 26th february, 1948. ..... we do not think that this contention is correct, and we would only point out section 24(6) of the land acquisition act as a sufficient answer to the state's above argument. 7. ..... the relevant notification under section 4 of the land acquisition act is dated the 27th february, 1947 .....
Tag this Judgment!Court : Kolkata
Reported in : (1975)ILLJ71Cal
..... the labour court in investigating the soundness of the claim in the earlier application came to the conclusion that there was administrative division of the central office by the imperial bank, where by the central accounts office became a completely different office and accordingly the amount payable to the central office employees at bombay was not payable nor paid to the central accounts office at calcutta and after take over, section 16(1) of the state bank of india operated as a bar to the claim. ..... there can be no dispute that though the claim in the earlier petition is confined to the period after the take over of the imperial bank by the state bank, the foundation of the claim was on the central office allowance which it was claimed, was payable by the imperial bank to the clerks and assistants of its central accounts office as a part of the central office. ..... on july 1, 1955 the state bank of india, constituted under the state bank of india act, 1955, took over the undertaking of the imperial bank, and its employees became under the provisions of the said act employees of the state bank under same terms and conditions. ..... railway workers union : (1969)illj734sc , the court noted that with the constant spiralling of prices the principle would appear to have lost much of its efficacy and it was observed:the trend in recent decisions is that application of the technical rules such as res judicata, acquiescence estoppel, etc. ..... , are not appropriate to industrial adjudication.16. .....
Tag this Judgment!Court : Kolkata
Reported in : [1938]6ITR74(Cal)
..... divergencies between the two systems of taxation resulted in a net excess of pounds 6,542 in the profits as ascertained in the united kingdom over the profits as ascertained in india.the company in due course paid united kingdom income-tax calculated at the appropriate rate on pounds 186,750 and paid indian income-tax at the appropriate rate on pounds ..... to the law of each country the tax on that income is ascertained by taking a notional sum that bears no relation to the actual income in fact and applying the appropriate rate ..... occur it would have to be settled by the appropriate tribunal. ..... the actual profit having been ascertained, the indian rate and the united kingdom rate for the purposes of the section would be ascertained by dividing the amount paid in tax in the two countries respectively by the amount of the actual profit.this contention on the part of the company failed, however, to find acceptance at the hands of the commissioner for the special purpose of the income tax acts ..... income tax upon it; that they have also paid new zealand income tax upon it that the fact that under the new zealand act this tax is chargeable under a different section is irrelevant since all that section 27(1) of the finance act 1920, requires is that dominion tax shall have been paid and that the fact that under the new zealand statute they are to be deemed to have paid as agents and have ..... the section has been recently discussed and explained by the house of lords in the case of assam railways .....
Tag this Judgment!Court : Kolkata
Reported in : 2004(2)CHN671
..... on the other hand, the learned counsel appearing on behalf of the respondent contended that since the search and seizure was done in a public place within the meaning of section 43 of the act, there was no necessity of compliance of section 42 of the act as regards recording of the prior information received and sending of the same to his immediate official ..... a blue jangia worn by dayal dasi das were recovered and produced before the waiting superintendent (p) and other officers in presence, of the witnesses and on inspection before the witnesses, it was found that the jangias had special tailored cavity to secret articles in them and actually in the red jangia, two long polythene packets containing brown powder substance and in the blue jangia, one long polythene packet containing similar brown powder substance were ..... maharashtra, 2002(1) crimes 374 took a view which is indicated in paragraph 15 reproduced below :'from the aforesaid decisions of the apex court as well as of the full bench of the bombay high court, it appears to us that in all these cases an attempt has been made to distinguish the law laid down by the supreme court in baldev singh's case by holding that if search/seizure etc. ..... the learned counsel also placed reliance on several judgments in support of his contention which would be discussed in appropriate ..... front of launch ghat near the howrah railway station. ..... das and dayal dasi das on 26.5.97 at 10.00 hours in front of the launch ghat near howrah railway station. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal715,[1960]30CompCas582(Cal)
..... of those who signed the articles of association to occupy the position of and act as directors, and the bankers having in the full belief that these persons were directors, as they were represented to be, honoured the cheques) drawn by them, the payment of these cheques is an answer to the action of the liquidator of the company, and that the judgment in the action ought to be entered for the defendant, the public officer of the bank, and the present appeal allowed' lord chelmsford at page 892 makes the following observation:'the first finding of the jury is that no four ..... no doubt the expression 'transfer' has been used in such collocations as 'transfer by operation of law' but at the same time the expression 'transfer' is undoubtedly more appropriate to indicate what is effected or brought about by the will of the person in whom the property is vested, as in the transfer of property act. ..... ' this two fold character of the directors has been well expressed by lord selbourne in great eastern railway company v. .....
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