Judgment Search Results Home > Cases Phrase: west bengal jute goods control act 1950 Page 4 of about 7,806 results (0.226 seconds)

Mst. Ramdayee Vs. Dhanraj Kochar and ors.

Court : Kolkata

Reported in : AIR1972Cal313,76CWN513

..... 1 only for recovery of possession of 'a' schedule properties in the court of the munsiff under the provision of the west bengal premises tenancy act, 1956 and the other in the court of the subordinate judge for recovery of possession of 'b' schedule properties on the ground that the ..... and the second objection was based on section 20 of the west bengal premises tenancy act, 1956 challenging the jurisdiction of the court to try the ..... no dispute that where a landlord institutes a suit or proceeding against a tenant merely claiming recovery of possession of any premises to which the west bengal premises tenancy act, 1956 applies the suit or proceeding can be instituted only in the court specified in the schedule to the act depending on valuation. ..... had succeeded in establishing these two common facts a further common question of law would have arisen as to the validity of the deposits in view of the provisions of section 22 (2) of the west bengal premises tenancy act, 1956.9. ..... these provisions have neither been abrogated nor been repealed by section 20 of the west bengal tenancy act, 1956. ..... depositing the rents payable in respect of the aforesaid 23 rooms with the rent controller but in making these deposits the defendant no. ..... an action praying in the alternative for the recovery of goods and documents of title relating thereto or the value of the goods making b. n. d. c' co. l. j. m. b. ..... case the plaintiff asserted that he was the owner of certain bales of jute and the defendant b. n. d. .....

Titagarh Jute Factory Vs. Assistant Collector of Customs for Import Bo ...

Court : Kolkata

Reported in : 1985(4)ECC261,1988(36)ELT55(Cal)

..... the petitioner was allowed to warehouse under section 59 of the said act by the respondents, consignments of jute :mill machinery in the west bengal state warehousing corporation's customs bonded warehouse. ..... in or about january 1984, the petitioner duly submitted bills of entry for home consumption in respect of the said goods warehoused in the said factory premises of the petitioner, before the respondent authorities who duly assessed the duties of customs payable thereon. ..... from the facts of that case it appears that the bills of entry were lodged and the goods were assessed for duty by the customs authorities before the amendment of section 15 was made, but the goods were cleared from the warehouse after the said amendment came into force. mr. ..... to pay any increased rate of duties to the customs if any as might be introduced by the finance bill 1984 which was to be announced on 29th february, 1984, as the petitioner had duly paid all duties of customs on the said goods as the actual physical removal of the said goods thereafter from the said bonded warehouse was not possible due to circumstances completely beyond the control of the petitioner.10. ..... including those of the petitioner, it became impossible for the petitioner to physically remove the said goods from the said factory premises inspite of paying the entire duties of customs as levied thereon by the customs authorities along all other charges.9. .....

Koteswar Vittal Kamath Vs. K. Rangappa Baliga and Co.

Court : Kerala

Reported in : AIR1964Ker92

..... 1953 ker lt 863 : (air 1954 trav-co 257), where also the question was discussed and following the decision in 1953 ker lt 735 : (air 1954 trav-co 34) (cited supra) it was held that rule 3 of act 5 of 1950 is void and inoperative for lack of presidential sanction under the proviso to article 304(b) of the constitution and the notifications under the section are, therefore, void.a later full bench, decision of the same high ..... was held that the impugned act was within the legislative competence of the west bengal legislature and was, therefore, validly ..... article 304 reads as follows:'notwithstanding anything in article 301 or article 303 the legislature of a state may by law - (a) impose on goods imported from other states or the union territories any tax to which, similar goods manufactured or produced in that state are subject, so, however as not to discriminate between goods so imported and goods so manufactured or produced; and (b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that state as may be required in the ..... (control and requisitioning) powers act -- act viii of 1122 -- as continued in force by the travancore-cochin administration and application of laws act, 1125 -- act vi of 1125 --and section 3 of the public safety measures ordinance v of 1125, the government of travancore-cochin had on 8-3-1950 promulgated the order called the vegetable oils and oilcakes (forward contracts prohibition) order, 1950 ..... waverley jute mills .....

M/S. Balabhagas Hulaschand Vs. State of OrissA. (Civil Appeals Nos. 44 ...

Court : Supreme Court of India

Reported in : (1976)5CTR(SC)175

..... gobind das appearing for the state of orissa repelled the contentions of the appellants and submitted that the circumstance clearly point out to the conclusion that although the sales took place in west bengal, it undoubtedly occasioned the movement of goods from one state to another, namely, from orissa to west bengal, and, therefore, were clearly covered by section 3(a) of the central sales tax act, and the high court was right in rejection the contention of the appellants.8. ..... the firm used to purchase raw jute grown in orissa and send the same to its buyers in the state of west bengal. ..... , who spoke for the court observed as follows :-'the distinction between a sale and an agreement to sell under section 1 of the english act is thus stated by benjamin on sale, eighth edition, 1950 :-in order to constitute a sale there must be -(1) an agreement to sell, by which alone the property does not pass; and(2) an actual sale, by which the property passes.it will be observed that the definition of a contract of sale above cited ..... or contract of sale between the appellant firms and the calcutta firms by which the appellants agreed to sell raw jute of certain specifications of weight and quality to the calcutta firms;(2) that at the time when the contract of sale was entered into, the raw jute was not in existence as it was being grown;(3) that after the goods were ready the same were booked in bags by the appellants not in their names but in the names .....

Gurudayal Gangabux Pvt. Ltd. Vs. C.C.T. and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2002)128STC529Tribunal

..... received several notices from time to time under section 10 of the act, 1962 into form ix prescribed under rule 13 of the west bengal taxes on entry of goods into local areas rules, 1955 (hereinafter referred to "the rules 1955 ..... the findings made above we hold that the goods since were brought within the local area not for consumption, use or sale within such local area but for export of the goods to the foreign countries through the jute corporation of india ltd. ..... undisputed that the jute was imported by the petitioner within the local limit not for sale, use or consumption but for export.it is also undisputed that by a contract for export the petitioner is exporting the goods on behalf of the jute corporation of india ..... the said notices were received on the ground that raw jute entered into local area during the period from 1st august, 1974 to 31st march, 1977 is liable to tax ..... is submitted that goods are exported by the jute corporation of india ..... though the goods were exported by the jute corporation of ..... instance of the petitioner due to canalisation of export of jute under the order of the government of india.3. ..... export licence or the letter of the credits are opened by the foreign buyers in the name of jute corporation of india ltd. ..... it is also argued that jute entered into the local area was not meant for local sale but actually for export outside the ..... , the export licence or the letter of credit were opened by the foreign buyers in the name of jute corporation of india ltd. .....

Overland Agency Vs. Commissioner of Custom (Prev.)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... he further, submits that the goods were exported on behalf of west bengal essential commodities supply corporation ltd, ..... it is clear from the provisions of section 113(f) & (g) of the customs act, 1962 that if any dutiable and prohibited goods are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34 or loaded or any dutiable or prohibited, are loaded in the conveyance or water borne, eventually destination, which is a place outside india, they are ..... he further submits that in terms of provisions of section 113 (f) & (g) of customs act, 1962, it has been mentioned that if any dutiable and prohibited goods are loaded or attempted to be loaded in contravention of the provisions of section 33 or 34 or loaded or any dutiable or prohibited, are loaded in the conveyance or water borne, eventually destination, which is a place outside india, they are ..... been in a number of cases that mere failure by the customs house's agent to carry out this duties in accordance with law by itself is not sufficient ground to impose personal penalty under section 117 of the customs act, 1962 unless there is evidence to show that the failure was on account of mala fide intention. ..... excise under his letter dated 31.1.2003 informed the exporter that the loading permission could not be given outside the specified place under section 7 of customs act, 1962 whereas on earlier occasion permission was granted by commissioner for loading of goods from iwai jetty, haldia. .....

The Cement Distributors (P.) Ltd. Vs. the Deputy Commercial Tax Office ...

Court : Chennai

Reported in : [1969]23STC86(Mad)

..... to intra-state sales of cement in calcutta and the same was assessed and brought to tax under the west bengal sales tax act. ..... or purchase inside a state as denned by section 4(2) is the starting point and out of such sale or purchase is carved out and separated, a sale or purchase which occasions the movement of goods from one state to another or is effected by transfer of documents of title to the goods during their movement from one state to another and by this process such an inter-state sale or purchase is distinguished and excluded from an outside sale or purchase. ..... exercise of its authority under article 286(2) read with clause (1)(a) of that article laid down the principle when a sale takes place outside a state, as is contained in section 4(1) of the central sales tax act, 1956, and when it defined in section 4(2) the circumstances when a sale shall be deemed to take place inside a state, 'there is no warrant' as the supreme court observed in tata iron and steel ..... of sub-section (1) of section 4 in effect mean that section 3 controls the scope of sale or purchase inside a state which is necessarily a ..... the petitioner states that during the relevant period the cement control order, 1958, was in force, which legally obliged the state trading corporation of india limited to acquire the entire production of cement at the various factories in india ..... under the cement control order, the state trading corporation of india limited was to pay dalmias the rate fixed from time to time by .....

Dalhousie Jute Co. Ltd. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : AIR1970Cal497

..... the petitioner was further referred to an order of the collector of central excise, west bengal dated the 21st february, 1963 wherein it had been ordered that if special treatment, such as, lamination or polythene lamination of jute cloth was done within the factory of manufacture and if the weight of jute in such product was not less than 40 per cent, of the total weight, duty would ..... being charged under the impugned notice of demand being the difference in weight of the laminated jute goods and the raw jute goods, is the weight of the materials used for lamination, that is, polythene, gum tape ..... processing jute goods in its converter plant, it used to obtain supplies of such jute goods from other jute mills and also took such jute goods from ..... (i) that as disputed questions of fact have been raised this courtwould not go into such questions in a writ jurisdiction but would refer the parties to a regular suit, and (ii) that as the act provides adequate alternative remedy by way of appeal and revision against a notice of demand the petitioner should not be allowed to take recourse to the extraordinary writ jurisdiction of this court without availing itself ..... jute cloth or jute fabrics by lining them without polythene and other plastic material or bitumen thepetitioner was manufacturing any jute goods within the meaning of item 22a of the first schedule to the central excises and salt act. ..... as the act does not define goods, the legislature ..... act charges duties on manufacture of goods .....

The Century Spinning Mfg. Co. and ors. Vs. State of West Bengal and or ...

Court : Kolkata

Reported in : [1989]73STC277(Cal)

..... .section 27 : (1) notwithstanding anything contained in this act,-(a) a tax on sale or purchase of goods shall not be imposed under this act,(i) where such sale or purchase takes place outside the state of west bengal;(ii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of india;(b) a tax on the sale or purchase of any goods shall not, after the 31st day of march, 1951 ..... section (3) of such part of his turnover as specified in sub-section (2);(b) every dealer, other than those referred to in clause (a), whose aggregate of the gross turnover under this act and the gross turnover under the west bengal sales tax act, 1954 during any year ending on or after the 1st day of april, 1979, exceeds rupees fifty lakhs shall, in addition to the tax payable by him under section 5 and ..... of price fixation of essential commodities in general and drugs and formulations in particular was an occupied field by virtue of various control orders issued by the central government from time to time under sub-section (1) of section 3 of the essential commodities act, 1955 which allowed the manufacturer or producer of goods to pass on the tax liability to the consumer and therefore the state legislature of bihar had no legislative competence to enact ..... enforced till the quantification is effected by assessment proceedings the liability for payment of tax is independent of the assessment: [see kedarnath jute mfg. co. ..... jute ..... jute ..... jute .....

Commr. of Cus. (Preventive) Vs. over Land Agency

Court : Kolkata

Reported in : 2008(4)CHN266,2006(204)ELT554(Cal)

..... (iv) as on earlier occasions such permissions were given by the commissioner of customs for loading of the goods from iwai jetty, haldia, sel by their letter dated 3rd february, 2003 informed the commissioner of customs (preventive), west bengal that, in anticipation of getting the permission, three railway racks were booked from faridabad for godown to haldia and the total quantity of ..... representative of sel also made written statement under section 108 of the act stating that he was the authorised signatory of sel and that he in his own handwriting had inserted the word 'haldia' in the column meant for land customs station in the bills of export, after those were appraised by the superintendent of customs (technical), west bengal, kolkata, knowing fully well that haldia is not an authorised lc station ..... by this appeal under section 130 of the customs act (hereinafter referred to as the act), the commissioner of customs (preventive), west bengal has challenged two orders passed by the learned customs, excise and service tax appellate tribunal, eastern bench, kolkata, the one dated 4th may, 2005 and the other ..... in not considering the real issue before it but was influenced by the fact that there was no loss of revenue; but the question whether the procedure laid down under the customs act and the rules and regulations and circulars made thereunder were strictly adhered to by the agent was not considered and once it is established that there had been violation, the tribunal ought .....