Court : Kolkata
Reported in : [1977]40STC230(Cal)
..... this question will have to be decided in the light of each transaction entered into by the petitioners in the light of the direction issued by the authority under the colliery control order and then the assessing authority will have to decide whether such direction of the coal commissioner took away all the freedom of the contracting parties and made the transactions not sale in terms of section 2(g) of the bengal finance (sales tax) act, 1941. ..... but even then whether the said directions were of such nature as completely took away the volition or mutuality of the contracting parties or deprived the parties the freedom to enter into contract is not apparent unless the transactions in question are examined and unless the actual directions of the coal controller are examined in respect of the transactions that the petitioners had entered into which are the subject-matter of the present assessment. ..... section 17 of the bengal finance (sales tax) act, 1941, provides that where the ownership of the business of a registered dealer is transferred absolutely by sale, gift, bequest, inheritance or otherwise, or transferred by way of lease and the transferee carries on business either in its old name or in another name, the transferee shall be deemed to be the owner of the business and the registration should be deemed to be made in favour of the transferee. ..... there was offer, inspection and appropriation of goods to the contract. .....
Tag this Judgment!Court : Kolkata
Reported in : (2005)199CTR(Cal)98,[2005]279ITR512(Cal)
..... that apart, the question of application of the arbitration and conciliation act, 1996, may also be imported in the facts and circumstances of the case by demanding an arbitration after the 1996 act has come into operation which would bring about the applicability of the 1996 act in the present case which is an issue complicated and can be decided in an appropriate proceeding. ..... in such circumstances, it was rightly ignored by the ao and the learned tribunal.4.1 according to him, there being no acknowledgement in writing signed by the assessee to the railways, the reflection of the liability in the accounts cannot be treated to be an admission as was contemplated in the ratio decidendi in shewbux jahunlal (supra). ..... therefore, the claim having been barred by limitation, and admittedly the assessee having not paid the amount, and no arbitration having been initiated by the railways nor by the assessee, and no suit having been filed by the railways, the liability reflected in the accounts has no foundation; and as such the entry in the accounts can be treated to be an entry without substance. ..... the period of limitation as available to the railways is 30 years under article 112 of the schedule to the limitation act, 1963.2.1 admittedly, the assessee maintained its accounts under the mercantile system. ..... 134 of the paper book), asked the assessee to refund the commission received by the assessee from the railways in respect of the supplies so made. .....
Tag this Judgment!Court : Kolkata
Reported in : 7Ind.Cas.436
..... we may add that it was not seriously disputed, and having regard to the description in the schedule to the plaint, it could not be seriously contested, that the first parcel, in its entirety, would be appropriately comprised in the 'dwelling-house;' the substantial question, in controversy between the parties, is whether the remaining plots, either in whole or in part, can be treated as so included.8. ..... to an order under section 4 of the partition act, because it is not disputed that a share of the dwelling house of the defendants has been transferred to the plaintiff, who is not a member of the family; and, thirdly, that the court ought to have taken evidence to determine what portion of the property, comprised in this suit, may be properly described as the dwelling house' of the parties, which expression, it is suggested, includes not merely the structures but also the land on which the structures stand, and such portion of the adjoining lands as is necessary ..... the west end of london and crystal palace railway company (1862) 30 beav. ..... london brighton and south coast railway company (1864) 3 dec. & s. ..... charing cross railway company (1861) 1 j. & h. ..... london, chatham and dover railway company (1868) l.r. 6 eq. ..... west london and crystal palace railway company (1859) 28 l.j. ch. ..... charing cross railway company (1861) 1 j. & h. ..... midland railway company (1866) l.r. 1 ch. ..... wycombe railway company (1860) 28 beav. ..... midland railway company (1866) l. r. 1 ch. ..... metropolitan district railway co. .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]59ITR230(Cal)
..... 'the right is merely a negative right to prevent the appropriation of the labours of an author by another. ..... ''net wealth' under section 2(m) means the amount by which the aggregate value computed in accordance with the provisions of the act of all the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under the act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than, -(i) debts which under section 6 are not to be taken into account; and(ii) debts which are secured on, or which have been incurred in relation ..... 'under section 7(1) the value of any asset, other than cash, for the purposes of this act, shall be estimated to be the price which in the opinion of the wealth-tax officer it would fetch if sold in the open market on the valuation date.it was first argued that in order that any asset might be held to be property for the purpose of the act the same must either be movable or immovable and an intangible right was not meant to be included within the definition of 'assets'. .....
Tag this Judgment!Court : Kolkata
Reported in : [1968]68ITR345(Cal)
..... were not at all owners of the property.the objections on the aforesaid grounds, we need notice, were taken up, for ..... and the share of the coparceners in the properties left by the deceased being definite and ascertained, the assessment should not have been made in their status as a hindu undivided family and each members of the family should have been assessed separately upon the value of his or her respective share in the inherited property :(3) that under the provisions of section 21 of the wealth-tax act, the assessment should have been made on the individual members and not on the hindu undivided family, because some of the members of the family ..... the answer is : partition consists in manifesting (or in particularising) by the casting of lots or otherwise, a property which had arisen in lands or chattels, but which extended only to a portion of them and which was previously unascertained being unfit for exclusive appropriation, because no evidence of any ground of discrimination existed. .....
Tag this Judgment!Court : Kolkata
Reported in : [2005]128CompCas672(Cal)
..... of service of an appropriate notice however does not disentitle the petitioner to maintain the winding up petition provided, however, it can prove that the company is otherwise insolvent and if the order of winding up is not passed it would imperil the chance of recovery of the claim of the petitioner.20. ..... in the context of the circumstances of this case, the absence of the particulars of accurate statement about the claim could not affect the maintainability of the petition as there was clear and unequivocal admission of the debts in the last balance-sheet of the appellant for the year ..... is well settled law that a creditor is entitled to maintain a winding up petition under section 433 of the said act, 1956, the admissibility of the said petition would depend upon two aspects namely : (i) there has been just debt due to the petitioner by the company; (ii) the company is insolvent and is unable to pay its debts. ..... hence, the plea that there had been an appropriate notice served by the petitioner was not tenable and the single bench decision of this court reported in [2000] wblr 256 was not a good law and with all humility i am unable to agree with his ..... also the division bench considered bukhtiarpur bihar light railway co. ..... in support of his contention relied on the following decisions(1) bukhtiarpur bihar light railway co. ..... 1992] 73 comp cas 136 : the learned single judge of the madras high court herein following bukhtiarpur bihar light railway co. ..... bukhtiarpur bihar light railway co. .....
Tag this Judgment!Court : Kolkata
Reported in : (2006)199CTR(Cal)98,[2006]279ITR512(Cal),[2005]148TAXMAN555(Cal)
..... the question of application of the arbitration and conciliation act, 1996 may also be imported in the facts and circumstances of the case by demanding an arbitration after the 1996 act has come into operation which would bring about the applicability of the 1996 act in the present case which is an issue complicated and can be decided in an appropriate proceeding ..... such circumstances, it was rightly ignored by the assessing officer and the learned tribunal.4.1 according to him, there being no acknowledgement in writing signed by the assessee to the railways the reflection of the liability in the accounts cannot be treated to be an admission as was contemplated in the ratio decided in shewbux jahurilals case (supra ..... therefore, the claim having been barred by limitation, and admittedly the assessee having not paid the amount, and no arbitration having been initiated by the railways nor by the assessee, and no suit having been filed by the railways, the liability reflected in the accounts has no foundation; and as such the entry in the accounts can be treated to be an entry ..... 46,82,142 made by the indian railways during the previous year relevant to the assessment year 1987-88 and the purported findings of the tribunal that the liability had not crystallized and rejecting the said claim are based on any material and or even arrived at by ignoring the relevant materials and or by taking into consideration irrelevant and or extraneous materials and or are otherwise arbitrary, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal240,90CWN151
..... section 23 of the act is in respect of sale of unascertained goods and appropriation. ..... the main controversy between the parties is whether the instant case comes under section 20 of the act as held by the learned subordinate judge or under section 22 of the act as held by the learned court of appeal below. ..... it has been held that the seller can claim as damages the difference between the contract price and the amount realised on resale of the goods where he had the right of sale under section 54(2) of the sale of goods act. ..... according to section 20 of the act, where there is an unconditional contract for the sale of specific goods in a deliverable state, the property in the goods passes to the buyer when the contract is made. ..... the learned additional district judge has held that the instant case is governed by section 22 of the act and the contract was an agreement to sell and the property in the goods did not pass to the plaintiff.9. ..... section 19 of the act lays down that where there is a contract for the sale of specific or ascertained goods, the property in them is transferred to the buyer at such time as the parties to the contract intended it to be transferred. ..... even if the contract lays down certain terms regarding postponements of payment of the price or the time of the delivery, the provisions of section 20 of the sale of goods act would apply if there was a sale of specific goods in a deliverable state. .....
Tag this Judgment!Court : Kolkata
Reported in : (1919)ILR46Cal831
..... but even assuming for the moment that the appropriation, was conditional and was voidable by reason of the unfulfilled promise to pay, as urged on behalf of the plaintiff, he would have to prove that the circumstances under which b.n. ..... the real question in this suit is, therefore, whether the appropriation by the plaintiff was conditional, namely, on a promise of payment as alleged in the plaint. ..... dass assented to the appropriation by accepting the documents and pealing with and handing them to messrs. ..... but even if it were enough to establish that there was an appropriation and handing over of the documents on a promise of payment, it would still have to be shown for the purposes of exception (3) of section 108, contract act, that the facts alleged amounted to an offence. ..... in fact the bills of lading and railway receipts were made over to the plaintiff by his sellers without any payment whatever. ..... in this court the alleged right to stop in transit was insisted upon with respect to the goods included in bills of lading 13, 20, 29, 32, and railway receipt no. ..... the consignees in the railway receipt were the lansdowne jute mills co. ..... 13, 20, 32, 29 and railway receipt no. 9. ..... as regards railway receipt no. 9. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1990Cal96
..... it was held under such circumstances that the claim of the respondent was appropriately founded upon the equity which arises in their favour as a result of the representation made on behalf of the union of india in the export promotion scheme and action taken by the respondents acting upon that representation under the belief that the government would carry out the representation made by it. ..... it was held that this court has no jurisdiction to entertain the petition merely because head office of railway was located in calcutta when neither the cause of action nor any part thereof arose within its territorial jurisdiction. ..... under such facts and circumstances it was held that this court has no jurisdiction to entertain the petition merely because head office of railway was located at calcutta, neither the cause of action nor any part thereof within its territorial jurisdiction. ..... it was contended on behalf of the petitioner that the head office of the western railway was situated at calcutta. ..... union of india : air1979cal354 (supra) the facts inter alia were that disciplinary proceed- ing against railway servant was taken by the authorities in bihar and show cause notice against removal from service was also issued in bihar. ..... in that case disciplinary proceeding against the railway servant was taken by the authorities in bihar. .....
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