Court : Kolkata
Reported in : (1999)3CALLT76(HC)
..... article 51a of the constitution casts the fundamental duties on every citizen to protect and improve the naturalenvironment including forest, lake, river, wild life and to have compassion for living creatures. ..... the powers and functions of the board under the 1981 act are contained in chapter-iii, section 17(1)(g) of the said act states :-'to lay down, in consultation with the central board and having regard to the standards for the quality of air laid down by the central board, standards for emission of air pollutants into the atmosphere from industrial plants and automobiles or for the discharge of any air pollutant into the atmosphere from any other source whatsoever not being a ship or an aircraft.' 27. ..... taking into consideration various decisions and the limits of sound level fixed by other countries the court directed :-'accordingly, we direct the west bengal pollution control board with the expert committee already appointed, to take a decision on this question after considering all the aspects of the matter including the suggestions and recommendations made by national committee on noise level control and after giving hearing to the applications namely, mohan fire works and the burrabazar fire works dealers association and ..... it has also sought for an order permitting them to sell and/or dispose of the existing stock of fire-works.2. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal225
..... i have said above that the act applies and the board gets jurisdiction only when a debt exists, or, in other words, that the existence of debt is the test or foundation of the act's application and the board's jurisdiction, i have also held that the board has jurisdiction to determine the existence of the debt, such jurisdiction not being exclusive or to the exclusion of the civil court on the point of existence of the liability, that is, not exclusive except, perhaps, beyond the limit of determination of the character of the liability, namely, whether it is a debt or not. ..... or not', the decision on the question of existence of the liability was not expressly brought within the purview of the board- it is to be remembered here that, in the above prevalent state of judicial opinion, the express conferment of the jurisdiction on the board was held by the courts to be the sine qua non of exclusive jurisdiction and, in spite of thai, the express provision was extended only to the decision of the question whether the particular liability was a debt or not and the different position, indicated in the said decisions, in regard to the other question, namely, as to the existence of the liability ..... the principles laid down in the case in (1888) 21 qbd 313, were applied by their lordships of the supreme court in the case of province of bombay v. k. s. ..... power board, air 1933 pc 216). .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal407,72CWN440
..... act of deliberate trespass' the word 'strike' has been defined in the industrial disputes act 1947 in the following manner :--'section 2(q) -- 'strike means a cessation of work by a body or persons employed in any industry acting in combination, or a concerted refusal under a common under-standing, of any number of persons who are or have been so employed to continue to work or to accept employment'.a strike which is lawful is a recognised instrument in the hands of labour, which aids them in any concerted movement to improve their position vis-a-vis the ..... on the lives of members or under policies insuring members against sickness, accident or unemployment;(h) the provision of educational, social or religious benefits for members (including the payment of the expenses of funeral or religious ceremonies for deceased members) or for the dependents of members; (i) the upkeep of a periodical published mainly for the purpose of discussing questions affecting employers or workmen as such; (j) the payment, in furtherance of any of the objects on which the general funds of the trade ..... looking back into our history under british regime, one may trace the origin of trade unionism in india to 1890 when workers of bombay organised a union, and first collective representation of claims by workers in 1884 at a conference of factory workers to draw up a memorandum to the factory commission appointed by government of bombay since 1918 trade unions were growing both in number and volume, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal399,1957CriLJ722,61CWN1009
..... to the above answers we would add a corollary to the following effect:-- the starting point of limitation under section 363 (2),f in its application mutatis mutandis to proceedings instituted under section 364 (1), would be (i) where the work is illegal from the beginning under the municipal act in force at the time, the date of the completion of the work and not the date of the expiry of the period mentioned in the notice under section 299 (1); (ii) where the work was not so illegal, the 'date of the expiry of the period mentioned in the notice under section 299 (1). 12. ..... . this rule empowers the corporation when any building or block of buildings is likely, for reasons mentioned in the rule, to endanger the public health, the health of the occupiers or the neighbors, to require the owner, the occupier or at the option of the corporation, the owner of the land on which the building or the block of buildings stands, to execute such works or to take such measures as the corporation considers necessary for the prevention of the risks to public health, the health of the occupiers or the neighbors ..... . this chapter bears the general beading 'of conservancy and improvement' and consists of five parts, part i dealing with streets, part ii with drains, part iii with general conservancy, part iv with buildings and part v with sanitary measures for block of public huts .....
Tag this Judgment!Court : Kolkata
Reported in : [1985]151ITR804(Cal)
..... obviously encouraged by the judgment of the bombay high court, the west bengal legislature enacted the act which is almost pari materia with the maharashtra act except for the omission of the word 'luxury' from the title of the act.11. ..... of omnibuses, minibuses or stage carriages in the state of karnataka, came up with a grievance against the enhancement of tax on their vehicles levied under the karnataka taxation and certain other laws (amendment) act, 1979, on the ground that the collection of the tax prior to the impugned enhancement was sufficient to meet the cost of construction and maintenance of roads and bridges in the state and, hence, the tax imposed under the enhanced rate under the taxation amendment act, 1979, was violative of the freedom of trade, commerce and intercourse ..... section 2(a) defines the holder of a television set to mean a person in whose name a licence is issued in respect of any television set under the indian wireless telegraphy act, 1933, and includes a, person, who is, for the time being, found in possession of any television set irrespective of its size or whether it is a black and white set or a colour set, and irrespective of the fact whether the person holds such licence or not.3. ..... he also submitted that what is an item of luxury has to be ascertained with reference to the state of society, the common standard of living of the people and the cost or expenditure involved in purchasing the item and other attending circumstances. .....
Tag this Judgment!Court : Kolkata
Reported in : (1987)59CTR(Cal)272,[1987]166ITR867(Cal)
..... with four other persons under which the assessee along with the said four persons had contributed diverse sums aggregating to the capital contributed in the partnership by the assessee and they had agreed to share the profits and losses in proportion to their individual contributions.on these facts, it was held by a division bench of the bombay high court that in the assessment of the assessee to income-tax, what was to be considered was not the income allocated to his share in the partnership but his real income. ..... on these facts, a division bench of the bombay high court, following the decision of this court in sandersons & morgans : [1970]75itr433(cal) and the decision of the house of lords in brown [1965] 51 itr 729, held that under the rules of the bombay high court, a solicitor was not entitled to treat the money received from or on account of his clients as his personal money and the amounts were received in a fiduciary capacity. ..... in support of his contentions, learned advocate drew our attention to the relevant sections of the indian trusts act, 1882, and contended that a trustee or a person in the position of a trustee would be bound to make over not only the amounts held by way of trust to the persons for whose benefit the same were held, but would also be liable to pay to such persons in the position of a cestui que trust all amounts accruing to the principal.19. ..... cit [1933] 1 itr 1 35 were considered. ..... cit [1933] 1 itr 1 35 raja bijoy singh dudhuria v. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR2002Cal108,(2002)2CALLT272(HC)
..... v. shri ratan lal singh, : [1975]1scr394 it was held that where the decree of the trial court is carried out in appeal and the appeal court disposed of the appeal after a contested hearing, the decree that is to be executed is the decree of the appellate court, since it is a rule that the decree of the trial court merges in the decree of appeal court and as such the decree of the appellate court cannot be corrected by the trial court ..... (c.s. no.183 of 1999) objects to such payment in (e) or (f) above, in that event the parties shall obtain appropriate order from the court; and(h) however, such payments and receipt in terms of (e) and (f) above, shall be without prejudice to the rights and contentions of the respective parties.xerox signed copy of the operative part of the order be given to the parties on usual terms and the registrar and all parties to act on such xerox signed copy of the operative part of the ..... . he contends that the executing court cannot go behind the decree, relying on urban improvement trust, jodhpur ..... v. darub shaw piroj shaw dubash air 1939 bombay 98, it was held that as soon there is a surrender of the head lease the sub-lessee becomes lessee under the ..... applies. the bombay high court in behram ..... v. sayed ismail : air1951mad895 , bombay high court in hussain .....
Tag this Judgment!Court : Kolkata
Reported in : (1982)27CTR(Cal)275,[1982]138ITR536(Cal)
..... : [1969]74itr62(sc) , where also the question of the cost of bonus shares came up for consideration and the supreme court reiterated that where bonus shares were issued in respect of ordinary shares held by a dealer in shares who valued his stock at cost and the bonus shares ranked pari passu with the ordinary shares, the correct method of valuing the cost to the dealer of the bonus shares was to take the cost of the original shares, spread it over the original shares and bonus shares collectively and ..... section 48 provided that the income chargeable under the head 'capital gains' shall be computed by deducting from the full value of the consideration received or accruing as a result of the transfer of the capital asset the following amounts, namely :--(i) expenditure incurred wholly and exclusively in connection with such transfer; (ii) the cost of acquisition of the capital asset and the cost of any improvement thereto. 13. ..... we also agree with the other contention of the learned departmental representative that the assessee being the owner of the properties he had to be assessed on the bona fide annual value of the properties as determined under section 23 of the act, and this value could not have been ignored being the sum for which the property might reasonably be expected to let from year to year. ..... balai pal also referred to the decision of the bombay high court in the case of w.h. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1951Cal25,54CWN840
..... the high court in their judgment had observed :'the appropriate remedy is what is known as equitable execution or indirect execution, namely, by the appointment of a receiver who takes the place of the debtor and acts as an officer subject to the directions of the execution court in collecting and disbursing the debtor's income in accordance with the directions of the execution court towards the discharge of the claim of the decree-holder. ..... with great respect to the learned judges of the bombay high court, i must differ from their view of the decision in rajendra narain. ..... ashutosh das : air1950cal212 accepted the view of the bombay high court, but in my judgment this decision of roxburgh j. ..... i entirely agree, but as we are differing from a decision of a learned judge of this court and from a bench decision of the bombay high court i desire to add a few words.18. ..... it is abundantly clear from the judgment of the privy council that their lordships agreed with the subordinate judge and disagreed with the high court as to the correct legal position of the right to maintenance and they hold that the judgment-debtor's interest in the 16 villages was a 'right to future maintenance' within the meaning of section 60(1)(n) of the code and that it was not therefore attachable and saleable. ..... this decision of their lordships of the privy council was considered by a bench of the bombay high court in the case of secretary of state v. ..... (20) 1933 bom. ..... (20) 1933 bom. .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)2CALLT287(HC),1992(57)ELT373(Cal)
..... it is further stated in the statement of objects and reasons to the 1985 act inter alia that 'the main function proposed to be assigned to the authority constituted under the act' was to develop processed food industry by wayof.........improvement in packaging of scheduled products and marketing of the products outside india and promotion of export-oriented production and development of scheduled ..... the respondents have relied on two reasons in support of the finding that beer is not food for the purpose of the said notification.the two grounds are :(i) the decision of the supreme court in the case of parle exports (supra) and(ii) the construction of the customs tariff act.this aspect of the contention is dealt with later in the ..... the said notification in so far as it is material reads as under :in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the table hereto annexed and falling under chapter 39 or 73 or 84 or 90 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india for use in processing/packaging of food articles, from-788 section xvi.ch.84-machinery ..... (c) the decision of the supreme court in the state of bombay v. v. ..... be noted that in parle exports (supra) the supreme court approved its earlier decision in the the state of bombay v. v. g. .....
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