Court : Kolkata
Reported in : AIR1976Cal242
..... mitra has strenuously contended that his client is entitled to get a declaration of charge in respect of the lands in the said premises and also the respondent's interest in the building under the calcutta municipal act, 1951 in the absence of the state of west bengal, inasmuch as his client has agreed to release his claim for a declaration of charge on the structures which belong to state of west bengal. ..... nor could a decree be made for a proportionate part of the said consolidated rates as such apportionment could not be determined in the absence of the state of west bengal.3. ..... in any event, in the absence of the state of west bengal, no apportionment of such rates and taxes is possible and, as such, his client's liability to pay the said sum of rs. ..... sixthly, although valuation of any premises may be determined separately in respect of land and building under section 176, apportionment of consolidated rates and taxes for the said premises which comprise land and building owned by separate persons is not permissible, under the calcutta municipal act. ..... the land and the building and, as such, the apportionment of the rates and taxes should have been made and the liability of the owner of the building cannot be affixed on the owner of the land only. ..... the owner shall meet and pay the revenue rent, municipal taxes and all other outgoing expenses relating to the said property whether payable by the owner or the occupier thereof.4. ....................................5. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal767
..... section 33 prohibits sale of a settled estate for realisation of arrears of land revenue under the bengal land revenue sales act of 1859 except with the permission of the state government; and section 34 provides that if the sale of a settled estate is not sanctioned by the state government for arrears of land revenue the collector may attach the estate and thereupon the collector will be entitled to receive all rents, moneys and to manage the estate for such period as may be necessary for the recovery of the arrears of land revenue. ..... , : [1953]4scr720 the appellant company was the owner of estates situate partly in the district of purnea, in the state of bihar and partly in the district of malda, in the state of west bengal, but a single land revenue was payable in respect of all the estates in the collectorate of purnea. ..... the suit was contested by two sets of written statements filed by the state of bihar and also the state of west bengal, in its written statement the state of bihar pleaded that the bihar land reforms act is not a colourable piece of legislation and that as a result of the notification issued under section 3 (1) of that act the properties mentioned in the notification vested in the state of bihar. ..... as stated by the high court it is a simple case of apportionment of the revenue and also the apportionment of the rent. ..... necessity for such apportionment cannot possibly affect the validity of the notification. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal205
..... said act reads thus:-- 'recovery of consolidated rate on lands and buildings from occupiers (1) on the failure to recover any sum due on account of consolidated rate on any land or building from the person primarily liable therefor under section 193, (the municipal commissioner shall, notwithstanding anything contained in the west bengal premises tenancy act, 1956 or in any other law for the time being in force, recover) from every occupier of such land or building, by attachment of the rent payable ..... rate from any occupier under section 195, the municipal commissioner (notwithstanding anything contained in the west bengal premises tenancy act, 1956 or any other law for the time being in force), shall cause to be served on such occupier notice requiring him to pay to the corporation any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which ..... rate on lands and building to be first charge on premises the consolidated rate on lands and buildings due from any person shall, subject to the prior payment of land revenue (if any) due to the government thereupon, be a first charge upon the land of the building belonging to such person and upon the moveable property (if any) found within or upon such land or ..... section 194 which provides for apportionment of liability for consolidated rate on land or building when the premises ..... section 230 provides for apportionment of consolidated rate .by the .....
Tag this Judgment!Court : Allahabad
Reported in : 2007(2)AWC1543
..... urban buildings (regulation of letting, rent and eviction) act, 1972 (hereinafter referred to as 'the act') do not apply to the disputed accommodation and that a written rent note was executed between the parties on 1.1.1996 with condition that 10% of the rent will be enhanced after 3 years and in case of non-payment of rent for any month, it shall be paid ..... the petitioner has drawn the attention of the court to the appended zerox copies of rent receipts from 1.10.1988 to 31.2.1989; 1.10.1995 to 31,10.1995 and 1.12.1995 to 31.12.1995 as annexures-6 to 8 to the writ petition to establish that he had paid the rent for the aforesaid period and is not in default thereof and also to his written statement reiterating the facts disclosed in the reply to the ..... 6,435 was sent to the landlord the moment he received notice under section 106 of the transfer of property act and that the money orders for the aforesaid amount were received back undelivered hence he cannot be said to be a defaulter as thereafter ..... that the disputed shop is not exempted by section 2 of the act as it was constructed in 1983 and riot in 1991 and that the courts below have wrongly held that the tenancy commenced w.e.f ..... that otherwise the landlord ought to have alleged in his plaint that the disputed shop was constructed in 1991 as such was exempted under section 2 of the act but he merely stated that the provisions of the act do not apply and that the landlord failed to prove default in payment of rent by the tenant.9. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal90
..... 6 and the defendant's contention that it was protected under section 37, land revenue sales act, as it stood before the amendment, failed, the plaintiff cannot succeed in the present litigation in view of the change in section 37, land revenue sales act that has been effected by section 4, west bengal act 7 of 1950. ..... districts of west bengal sold under this act for the recovery of arrears due on account of the same, shall acquire the estate free from all encumbrances which may have been imposed after the time of settlement and shall be entitled to avoid and annul all tenures, holdings and leases with the following exceptions: (a) tenures and holdings which have been held from the time of the permanent settlement either free of rent or at a fixed rent or fixed rate of rent and(b) (i) tenures and holdings ..... not included in exception (a) above made, and(ii) other leases of land whether or not for purposes connected with agriculture or horticulture, existing at the date .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1898; [1965]57ITR21(SC); [1965]3SCR604
..... schedule i; press house, office, residential buildings and three warehouses on land owned by the company : schedule ii; leasehold land together with a warehouse known as kalibari godown : schedule iii; two warehouses on land held as licensee by the company from the government of west bengal.4. ..... of the commodity, sub-sequent dealings and the manner of disposal may be such that the transaction may be stamped with the character of a trading venture : for instance, a man who purchases a large quantity of aeroplane linen and sells it in different lots, and for the purpose of selling starts an advertising campaign, rents offices, engages an advertising manager, a linen expert and a staff of clerks, maintains account books normally used by a trader, and passes receipts and payments in connection with the linen ..... it is for the revenue to establish that the profit earned in a transaction is within the taxing provision and is on that account liable to be taxed as ..... section 10 of the indian income-tax act, 1922 makes profits and gains of business, profession or vocation carried on by an assessee ..... 2 of the act postulates the existence of certain elements in the adventure which in law would invest it with the character of trade or business and that a tribunal while considering a question whether a transaction is or is not an adventure in the nature of trade, before arriving at its final conclusion on fact, has to address itself to the legal requirements associated with the concept of trade or .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal67,60CWN1065
..... after this written statement was filed and before the suit could come up for hearing, west bengal act 7 of 1950, was enacted by which all the leases of land existing at the date of issue of the notification for sale of an estate for arrears of revenue became un-annullable by the purchaser at the revenue sale, and it was further provided by section 7 that every suit for ejectment under section 37 of the old act 11 of 1859 pending on the date of commencement of act 7 of 1950 shall abate if the suit could ..... the learned subordinate judge also' speaks of the absence of any evidence on behalf of the plaintiff to show that at any point of time rent or assessment of rent was demanded from the defendant or from his predecessor in interest in respect of the disputed lands or that there was any refusal to pay it by the defendant or his predecessor-in-interest. ..... 6 ever claimed rent taken with the fact that the defendant and his predecessors were content with the lease taken from the other touzi holders, justifies the conclusion that they had no intention of possessing these lands as tenants of touzi no. 6. ..... reading mahabharat's evidence and exhibit a together it is dear that the defendant paid this rent for a tenancy right under the putnidars of some of the other touzis. ..... 6 took no steps of demanding rent from him cannot be held to amount to an acquiescence on the part of the proprietor of touzi no. ..... exhibit a is the rent receipt granted by one mahabharat. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC320; 1953(1)BLJR399; [1953]4SCR720
..... point namely, that the appellant company in that appeal owns estates which are situate in purnea in the district bihar and in malda in the district of west bengal but it has to pay a single government revenue at purnea. ..... high court it is a simple case of apportionment of the revenue and also apportionment of the rent. ..... the purpose of the acquisition contemplated by the impugned act therefore is to do away with the concentration of big blocks of land and means of production in the hands of a few individuals and to so distribute the ownership and control of the material resources which come in the hands of the state as to subserve the common good ..... appeals filed by the state of bihar against the order of the special bench declaring the act to be void came up for hearing before this court and this court upheld the validity of the act, except as to a few provisions mentioned in the majority judgment which were held to ..... that the appellant companies do not come within the terms 'proprietor' or 'tenure holder' as defined by the act and consequently no part of their estates were intended to be vested or did in fact vest in the state. ..... in other words, shortly put, the purpose behind the act is to bring about a reform in the land distribution system of bihar for the general benefit of the community ..... on the 30th december, 1949, a bill entitled the bihar land reforms bill was passed by the bihar legislature and having been reserved for the consideration of the president received his assent on .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC562; (SCSuppl)2006(1)CHN105; 2005(9)SCALE350; (2006)1SCC175
..... (1) the monthly and other periodical tenancies of bharatias in respect of structures occupied by them on payment of rents to thika tenants shall, with effect from the date of coming into force of this act, be governed by the provisions of the west bengal premises tenancy act, 1956, in all matters coming within the purview of the said act and, for the said purpose, the owners of the structures shall be deemed to be landlords and the bharatias shall be deemed to be tenants under the said act. ..... as legislature of the state of west bengal was contemplating legislation providing therein for the acquisition of interest of landlords in respect of lands comprised in thika tenancy and certain other tenancies, pending its enactment, a further legislation was enacted which was named the calcutta thika tenancy stay of proceedings (temporary provisions) act, 1978 (hereinafter referred to as 'the 1978 act') which came into force on 19th july, 1978 and continued to remain in force for a period of three years and six months from the ..... by virtue of section 6 of the 1981 act, in spite of vesting, the thika tenant was entitled to continue in occupation of the said land, on such terms and conditions as may be prescribed, directly under the state as if the state had been the landlord in respect of that land and he would be liable to pay land revenue directly to the state. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1987Cal326,(1987)1CALLT371(HC),92CWN72
..... it also appears to us that the provisions of the west bengal land holding revenue act, 1979 will be incongruous with the rent liability of a thika tenant whose interest will vest under section 5 of the impugned act particularly in view of declaration of some of the provisions of the said act (section 2(c)) as ultra vires by this court. ..... (2) subject to the provisions of section 26 of this act, every thika tenant and other tenants occupying land directly under the state under sub-section (i) shall be liable to pay to the state an amount of revenue determined in accordance with the provisions of the west bengal land holding revenue act, 1979 (west beng. ..... under section 6(2), every thika tenant and other tenants occupying land directly under the state under sub-section (1) of section 6 is liable to pay to the state an amount of revenue determined in accordance with the provisions of the west bengal land holding revenue act, 1979 and for this purpose such tenant shall be deemed to be a raiyat under the act. ..... latif has contended that the thika tenancy (acquisition and regulation) rules 1982 has been framed in exercise of the power conferred by section 20 of the 1981 act but clauses (f), (i), (j), (k), (1), (m) and (n) of rule 3 of the said rules are unjust unreasonable and/or unconstitutional inasmuch as a thika tenant has been made liable to pay all cases (cesses? .....
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