Court : Kolkata
Reported in : (1991)2CALLT75(HC),1991(33)ECC205,1991(53)ELT524(Cal)
..... the aspects of the matter and considering the submissions made on behalf of the respective parties, and looking at the facts of the case and the provisions of law involved thereby, this court is of the view that the steps taken by the respondent authorities and the acts done and/or caused to have been done by the import trade (control) order, the public notice and other consequential steps in pursuance thereof are not contrary to and inconsistent with the provisions as contained in section 3 of the imports and exports (control) act of 1947 and the ..... policy to restrict the entry of the goods through .....
Tag this Judgment!Court : Kolkata
Reported in : (1991)2CALLT214(HC)
..... that a catering contractor employed by the railway administration and subject to considerable supervision and control by the administration in the manner of the execution of the contract, is a 'railway servant' within the meaning of the provisions of section 3(7) read with section 148(2) of the railway act, 1890, is no longer open to question. ..... but this question is answered as soon as it is asked it is only this that after charging the public for meals even at prices as agreed upon by the railway administration and after making a presumable profit, the contractor was paying the salaries to these employees. ..... emperor (air 1937 lahore 547) that since the contractor could be 'overlooked' and directed in the manner of performance of his work, he was a servant and not an independent contractor. ..... maitra also appropriately placed reliance on the two cases reported in air 1937 lahore page 547 and in 1984 labour & industrial case page 1235 respectively. .....
Tag this Judgment!Court : Kolkata
Reported in : (1992)1CALLT264(HC)
..... the order of transfer is vitiated by instruction of the minister as also the dictation of higher authorities upon the director of school education, deputy director of school education and the district inspector of schools who failed to act independently and impartially. ..... block primary school, salt lake within a fortnight from this date and she shall be paid her salary for the period she has not been paid, as admissible under rules. ..... reported in 1985(2) slr 16 (orissa) the high court while dealing with malafide held that the order of transfer passed by the competent authority abdicating his functions and acting solely at the behest of an outsider or extra-legal agency or authority would be often to challenge as colourable exercise of power and as such malafide order of transfer would be vulnerable if it is made on political consideration but not on administrative grounds of exigency public service.34. ..... state of orissa and ors. ..... state of orissa and ors. .....
Tag this Judgment!Court : Kolkata
Reported in : (1992)1CALLT446(HC)
..... according to the petitioner newspaper, during the employment of the respondent workman at the delhi office as principal correspondent, the respondent workman committed certain acts which prima facie constitute misconduct, relating to coverage of news item of the petitioner newspaper relating to the visit of jyoti basu, chief minister at simla to address a public rally at simla. ..... it appears that the said report was prepared by the conciliation officer, under section 12(4) of the industrial disputes act.the said authority had posed the following questions, before the state government, in submitting the report, which are, as follows :-'the point of determination is whether the appointment and posting of shri chakraborty as a staff reporter at port blair in terms of the order of the management dt. ..... the fact that shri chakraborty's gross salary was reduced and that his basic pay was fixed at the bottom of the grade meant for the post of staff reporter gives the impression that actually the management got rid of his employment as a principal correspondent and re-employed him as a staff reporter. ..... he has also referred to a division bench judgment of orissa high court in the case of orient paper mills sramik congress v. ..... state of orissa and ors. .....
Tag this Judgment!Court : Kolkata
Reported in : [1994]208ITR882(Cal)
..... the facts leading to the question are as follows :'before the income-tax officer, the assessee claimed that the expenses incurred by the liquidators on salaries, debenture interest, bank charges, miscellaneous expenses and audit fees should have been allowed either as a business loss or as a deduction against the interest received by the assessee on the fixed deposit with the bank which has been assessed under the head 'income from other sources'. ..... as for the validity of the reference of the question of valuation of the property sold and the advancing of the cost of acquisition as on january 1, 1954, on the basis of the market value, the argument as urged before the tribunal was that, in view of the reference made by the income-tax officer under section 55a, it was the dvo alone who had the jurisdiction to value the asset and the income-tax officer became functus officio. ..... whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the income-tax officer was justified in estimating the cost of acquisition of the capital assets even though reference was made to the valuation officer under section 55a of the income-tax act, 1961, who did not pass any order and expressed inability to ascertain the market value of the assets ? 5. ..... in point of fact, it has not been contested that a large part of the assets have been in use since 1937 and in 1954, the addition was only to the extent of rs. .....
Tag this Judgment!Court : Kolkata
Reported in : 1994(74)ELT827(Cal)
..... the learned trial judge also held and observed that neither the said order nor the said public notice is contrary to and/or inconsistent with the provisions as contained in section 3 of the imports and exports (control) act, 1947 and the policy of the government of india to restrict the entry of the goods through two specified ports did not, in the opinion of the learned trial court, infringe the rights of the appellants-writ petitioners nor did it violate any constitutional provisions. ..... the customs authorities purported to confiscate the said goods on the ground that the importation of the said goods under the said contracts to the calcutta port was violative of the provision of the said open general licence and/or the said import policy and thus violative of the provisions of section 111 of the customs act, 1962. ..... ' there the supreme court observed as follows :- ' the next question is whether the said policy offends article 14 of the constitution?looking at the policy disclosed by sections 7 & 8 and section 128 of the act and applying the liberal view a law of taxation receives in the application of the doctrine of classification it is not possible to say that the policy so disclosed infringes the rule of equality. .....
Tag this Judgment!Court : Kolkata
Reported in : (1994)2CompLJ456(Cal)
..... (ii) that the alleged misconduct does not constitute misconduct within the 1975 rules, (iii) that the inquiry officer himself found that punishment was already imposed for the alleged misconduct by withholding the salary and the appellant could not be exposed to double jeopardy, and (iv) that the findings of the inquiry officer are unsupported by reasons and the order of the disciplinary authority as well as the appellate authority suffer from the same vice. ..... thus, we conclude that the disciplinary action can be taken in the following cases:(i) where the officer had acted in a manner as would reflect on his reputation for integrity or good faith or devotion to duty;(ii) if there is prima facie material to show recklessness or misconduct in the discharge of his duty;(iii) if he has acted in a manner which is unbecoming of a government servant;(iv) if he had acted negligently or that he omitted the prescribed conditions which are essential for the exercise of the statutory powers;(v) if he had acted in order to unduly favour a party;(vi) if he had been actuated ..... state of bombay reported in 1962(2) llj page 507 the remarks made by the delinquent were found to lower the reputation of the minister and it was held to be misconduct.23. ..... the supreme court has recently in state of orissa v. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1996Cal28,100CWN197
..... and then involves four requisites: (1) the presentation (not necessarily orally) of their case by the parties to the dispute; (2) if the dispute between them is a question of fact, the ascertainment of the fact by means of evidence adduced by the parties to the dispute and often with the assistance of argument by or on behalf of the parties on the evidence; (3) if the dispute between them is a question of law, the submission of legal argument by the parties, and (4) a decision which disposes of the whole matter by a finding upon the facts in dispute and application 6f the law of the land to the facts so found, including where ..... a notice of occurrence to such authority in such form and within such time as may be prescribed.section 24 of the mines act reads thus:--'power of government to appoint court of inquiry in cases of accidents - (1) when any accident of the nature referred to in any of the clauses of subsection (1) of section 23 occurs in or about a mine, the central government may if it is of opinion that a formal inquiry into the causes of and circumstances attending the accident ought to be held, appoint a competent person to hold such inquiry and may also appoint ..... the high court pointed out to the advocate-general that it was not satisfied with the affidavit-in-opposition but despite the same no attempt was made on behalf of the minister to file further affidavit. ..... wilson, (1937) 2 kb 309 at p. .....
Tag this Judgment!Court : Kolkata
Reported in : [1996]85CompCas808(Cal)
..... it has also been submitted on behalf of the intervener that if the argument of the reserve bank of india that section 45k(3) of the reserve bank of india act empowers it to make any and every regulation which has some nexus with deposits, however remote or insignificant the same may be, is carried to its logical conclusion, then the reserve bank of india would be empowered to make provision regulating even the payment of salaries to the staff of residuary non-banking companies on the ground that such staff are working in connection ..... of funds pursuant to statutory directions cannot constitute the business or part of the business of an institution, is apparent from the fact that if the said argument is accepted, the construction of the statute, that is, section 45-i(c) of the reserve bank of india act, would be totally dependent on the actions of the reserve bank of india by reason of the fact that if the reserve bank of india, amends the provision regarding investments in future and makes it compulsory for the institutions in question to invest in fixed deposits in nationalised banks, the institution would cease to be a financial institution by reason of such ..... quoting from its earlier judgment in the case of state of orissa' v. ..... minister of housing and local government [1965] 1 wlr 1320. ..... state of orissa, : air1991sc672 , and in particular on the observations in paras. .....
Tag this Judgment!Court : Kolkata
Reported in : (1996)1CALLT397(HC),1996(86)ELT28(Cal)
..... reported in 1982(10) excise law times, page 43 upon which reliance was placed, a division bench of the delhi high court while considering the provision of section 47 of the act stated the law thus:-'considering section 47 of the customs act in the light of the legislative history, we are clear that the section attaches finality to the satisfaction of the officer that the goods are not prohibited. ..... that the various documents annexed to the writ application would show that the petitioners are in possession of all the requisite documents and continuance of seizure of the goods in question would amount to deprivation of the petitioner's right to possess the said goods which in turn would deprive the petitioner to fulfil its commitment to the exporter and the same may result in violation of the undertakings given by the petitioners to the central government in terms of the said licences ..... possible to predicate whether there are reasons for misrepresentation or fraud in importing or exporting of any prohibited goods or dutiable goods in violation of the conditions under which such import or export is permissible, will be available only in the notice, which, as we have already noticed, has to contain the grounds on which the proposal to confliscate is based, to afford an opportunity to the importer or the exporter or any other person from whose custody such goods are seized, to make a representation in writing and thereafter heard. ..... dugar reported in ilr 1937 (ii) calcutta, 259,9. .....
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