Court : Kolkata
Reported in : AIR1927Cal345
..... question is within the boundary lines of premises no. 43, bagh bazar street. further, having regard to the procedure which is usually followed by the officers who make these surveys under the calcutta survey act, it cannot be doubted for one moment that if the wall in dispute had really belonged to the owners of no. 48, bagh bazar street, they would have taken ..... the rights of the parties, is not to be presumed from the maps. it is also urged that there was no contested proceeding within the meaning of the calcutta survey act, when the properties were surveyed and that therefore there was no judicial adjudication of the rights of the owners of the two parcels, namely, nos. 42 and 43, bagh bazar street.24. now ..... plan of 1887 and smart's plan of 1909-1910, were produced in evidence. these undoubtedly show that the wall was not in the plaintiffs' possession, and sir provash mitter attacked the admissibility of these plans for the purpose of proving what the boundary was. in my judgment, both of them, having been made as we know, under the calcutta survey act, were admissible ..... in evidence for the present purpose. technically they are admissible as evidence of possession; but, in a matter of this sort, evidence of possession has a great value as regards the question of title. there is to my mind no validity in the contention that all the trouble taken to have these surveys made of calcutta ends in .....Tag this Judgment!
Court : Kolkata
Reported in : (1893)ILR21Cal38
..... settlement of revenue could have been contemplated, because the local area was that of a permanently-settled estate.10. the revenue officer accordingly, under the survey act of 1875, proceeded to measure the lands and called upon those holding lands within that estate to point out the boundaries of their holdings, and also ..... such rules, which i think it could not, it would be bound to publish them before-hand in the calcutta gazette, and hear any objection raised against them. here the rent act is modified by a departmental order issued by the authority of government.43. under rules 16 to 20 of ..... has arisen are as follows:on the 14th january 1887, the lieutenant-governor issued the following notification: under the powers conferred upon him by section 101 of the bengal tenancy act, viii of 1885, the lieutenant-governor is pleased to order that a survey shall be made and a record-of-rights ..... . by a notification of the government of bengal published in the calcutta gazette for 1890 (part i, page 121), all deputy collectors were authorized to discharge the functions of a revenue officer under chapter x of the bengal tenancy act, and were vested with the powers of a settlement officer under ..... a survey to be made and a record-of-rights to be prepared in respect of all lands included within the boundaries of the government estate kamina chuk, bearing towji no. 802 in the district of midnapur. (calcutta gazette, 19th january 1887, part i, page 99.)7. this notification was apparently not .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2004(6)ALD849; 2005(1)ALT463
..... present one. it is further noted that the appellant having godowns situated in the transferred property omitted to mention the door number assigned to these constructions and instead mentioned only survey number of the property against which the value available in the basic register was given by the concerned registering officer. however, had they furnished the existing door number corresponding ..... the petitioner has not suppressed any material facts for the purpose of valuation of the sale deed, and therefore, the provisions of section 41-a of the indian stamp act, 1899 ('stamp act' for brevity) cannot be invoked. by an order dated 2-9-1999 in proceedings no.1458/99/2799 the second respondent rejected the representation of the petitioner determining ..... getting a lower rate applied by furnishing incomplete particulars or factors affecting the chargeability to stamp duty which is prosecutable offence under section 27 and 64 of the indian stamp act, accordingly the appeal merits no consideration.14. consequently, the appeal is dismissed.15. after perusing the orders of the second respondent dated 2-7-1999 as well as the ..... before him; and that in the absence of any suppression or concealment by the petitioner, the respondents could not have invoked the provisions of section 41-a of the stamp act. the respondents grossly erred in applying the valuation mentioned in urban basic register since the property purchased by the petitioner is situated in gram panchayat. the learned counsel also .....Tag this Judgment!
Court : Guwahati
..... reliance on a division bench decision of this court in assam co-operative apex bank ltd. v. cit reported in and a division bench decision of the calcutta high court in ito v. r. l. rajghoria reported in : 119itr872(cal) .5. mr. bhuyan, learned standing counsel appearing on behalf of ..... of the learned tribunal while dealing with the appeal is in the widest possible terms and the word 'thereon', occurring in section 254 of the act restricts the jurisdiction of the learned tribunal to the subject-matter of the appeal only. the learned tribunal has therefore jurisdiction to go into every ..... in deleting the said amount from the income of the assessee and therefore the learned tribunal, in view of the provision contained in section 254 of the act read with rule 11 of the income-tax (appellate tribunal) rules, 1963 (in short 'the rules'), has rightly interfered with the decision of the commissioner ..... exceeded its jurisdiction in interfering with the decision of the learned commissioner of income-tax (appeals) in that regard as under section 254 of the act the learned tribunal has to confine itself to the grounds urged in the appeal. the learned senior counsel in support of his contention has placed ..... of the revenue.4 dr. saraf, learned senior counsel, appearing on behalf of the assessee, referring to the provision of section 43b of the act has submitted that as the assessee did not claim any deduction in the profit and loss account of the relevant assessment year in respect of the .....Tag this Judgment!
Court : Kolkata
Reported in : 155ITR344(Cal)
..... , the petitioner received the purported order dated november 15, 1978, passed by respondent no. 1 under section 127(1) of the i.t. act purporting to transfer the petitioner's case from the ito, district v(i), survey ward, calcutta, to the ito, dist. iii(18), new delhi. it was alleged in the said purported order that the transfer was effected in the ..... violation of the principles of natural justice and/or the provisions of section 127 of the i.t. act and in contravention of articles 14 and 19 of the constitution.3. respondents nos. 1 to 4 being the cbdt, ito, district v(1), survey ward, calcutta, under secretary, cbdt, and union of india, respectively, have in their return opposed the writ petition stating ..... . the petitioner's case may be briefly stated. the petitioner is regularly assessed under the provisions of the i.t. act at calcutta and all the relevant books of account in connection with the business of the petitioner ..... , 1978, passed under section 127(1) of the i.t. act, 1961, a copy of which is annexure-c to the writ petition by which the central board of direct taxes ('cbdt' for short) transferred the case of the petitioner from the income-tax officer ('ito' for short), district v(1), survey ward, calcutta, to the ito, district iii(18), new delhi.2 .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1961Cal398,65CWN259
..... accommodation in a hotel or lodging house or a stall in a municipal market as defined in clause (44) of section 3 of the calcutta municipal act, 1923 (beng. act iii of 1923), or in any other market maintained by orbelonging to a local authority or a stall let at variable rents at different seasons ..... so far as the sheds and stalls are concerned, they must be capable of being called huts. the word 'hut' is not defined in the act. in the calcutta municipal act 1951 (section 5 (38)) it has been defined to mean any building, no substantial part of which, excluding the walls up to a height of ..... one, and enumerates the headings under which the 'premises' must fall. in other words, the definition was linked with the user thereof.17. the calcutta rent act 1920 was amended several times and the period of operation was extended from time to time, until it died a naturaldeath in 1927. after the outbreak ..... and gardens, irrespective of the user to which they might be put. in order to decide this a historical survey will be necessary.16. so far as bengal is concerned, we start with the calcutta rent act 1920 (bengal act no. iii of 1920} which came into force on the 5th may, 1920 and, only applies to ..... and gardens, irrespective of the user to which they might be put. in order to decide this a historical survey will be necessary,14. so far as bengal is concerned, we start with the calcutta rent act 1920 (bengal act; no. iii of 1920) which came into force on the 5th may, 1920, and only applied to .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1977Cal482,81CWN1101
..... under or out of re-sale under clauses nos. 6 and 24 hereof shall unless amicably settled be referred to the survey or arbitration of two merchants resident of calcutta, one to be named by purchasers and one by the company. the surveyors or arbitrators shall appoint an umpire before ..... , and annexed as annexure 'a' of its petition under section 20 are in relevant excerpts as follows:--'the industrial gases ltd., post box 853, calcutta-1. andits subsidiaries and associates.' general terms and conditions applying to agreements, orders/indents/quotations/ offers for sale cf plants, machines and equipments. ( ..... bharat chamber of commerce.it is further expressly agreed that any survey or arbitration under this clause shall take place at calcutta and any arbitration shall except as modified by this clause be under the provisions of the indian arbitration act that may be in force at the time. all disputes ..... under the contract are subject to jurisdiction of calcutta high court alone.'17. the main point for consideration is whether there was any agreement ..... case is also applicable to proceeding under section 20 of the act, it does not appear to us that there is any insurmountable difficulty for the appellant to take necessary steps for its participation in the arbitration proceeding in calcutta. in the context of the attending circumstances, there is no .....Tag this Judgment!
Court : Andhra Pradesh
..... papers calling for applications from the educational agencies desirous of establishing educational institutions. the duty cast on aicte under section 10(1)(a) of the aicte act is to undertake survey in the various fields of technical educational, collect data on all related matters and make forecast of the needed growth and development in technical education relating to ..... may think fit for ensuring co-coordinated and integrated development of technical education and maintenance of standards and for the purposes of performing its functions under the act may, -- (a) undertake survey in the various fields of technical education, collect data on all related matters and make forecast of the needed growth and development in technical education; (b ..... when there is proliferation of institutions .16. sri ramakanth reddy, learned standing counsel for aicte reiterating the contentions urged in the counter-affidavit submitted that the survey contemplated under aicte act is not mandatory, but, based on the statistics and study, it was found that there is acute shortage of skill level and supervisory level persons in ..... grant approval for starting new technical institutions and for introduction of new courses or programmes in consultation with the agencies concerned. therefore, section 10 of the act empowers the aicte to undertake survey in various fields of technical education, collect data on all related matters and make forecast of the needed growth and development in technical education. it is .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(88)ECC615
..... of shaherb cosmetics.it is also not in dispute that shahnaz ayurvedics sells approximately 97% of its goods to shaherb cosmetics. it has been held by the supreme court in calcutta chromotype ltd. v. commissioner of central excise, 1998 (60) ecc 1 (sc); 1998 (99) elt 202 (sc) that ".....onceit is found that persons behind the manufacturer and the buyer ..... submissions of the appellants that the following products are ayurvedic medicines for pet- for example product no. (i) above is to provide proper nutrients to pet's hair and acts also as a protectant against skin infections; regular use prevents skin infestations and infections.13.8 the learned advocate has contended that in respect of the following products, the department ..... confirmed the classification of the product comprising of several ingredients and manufactured according to the formula prescribed in the book included in the first schedule to the drugs and cosmetics act, under heading no. 33.06 and not under heading 30.03 of the central excise tariff.13.7 the learned advocate has mentioned that products, namely, "shaeyes", "shadrink" and ..... products. all the active ingredients, which are herbal, find a mention in the authoritative books of ayurveda which have been notified under the first schedule to the drugs and cosmetics act. all these active ingredients have therapeutic and prophylactic values. the excipients, which have been termed as chemicals by the department, are inert and do not have any therapeutic or prophylactic .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1955Cal1,1955CriLJ36,59CWN28
..... tlie case and, never intended, so it seems to me, to be a pronouncement on the applicability or otherwise of section 504 or even of section 144 (3), calcutta municipal act to demolition proceedings before the municipal magistrate. the judgment no doubt proceeded on the footing that this latter section was applicable but, in view of the, ultimate finding, that ..... was not impossible but still no attempt had been made to effect such service 41. in : air1944cal159 , the real question was, whether, in spite of section 144 (3), calcutta municipal act, an 'unregistered occupier' could insist upon service of, at least, a general notice, addressed not to any individual but to owners and occupiers in general. this question was answered ..... not seem to me that the learned judges, in the case cited, were making any pronouncement on the applicability or otherwise of section 504 or section 144 (3), calcutta municipal act to demolition proceedings before the municipal magistrate. they were only making general observations on the question of service of notice and were stressing the need of personal service wherever thatwas ..... been erected in the side space to the west. both were two-storeyed structures with corrugated iron roofs and both were unauthorised.thereafter, proceedings were commenced under section 363, calcutta municipal act and after hearing abdul hamid, the corporation made an order on 28-3-1951, that an application be made to the municipal magistrate for a demolition order. actually, the .....Tag this Judgment!