Court : Kolkata
Reported in : AIR1951Cal435
..... case of hutchinson v. jauncey, (1950) l all e. r. 165 is clearly distinguishable because of the special language used in section 10, english landlord and tenant rent control act, 1949. there is no such comparable language used in our legislation of 1950 from which the 'necessary intendment' can be deduced. besides the scheme & context of the ..... desperate attempt was made to prove that the premises in suit are used for manufacturing purpose first by producing an agreement with electric supply corporation & then by some correspondence pending suit to show that it is to be regarded as a factory. in my judgment that does prove that the tenancy was taken for manufacturing evidence. ..... conveniently collects the different meanings attributed to those words 'building' & 'rebuilding' in vol. 1, pp. 346-356 under different acts lake settled land acts, metropolitan buildings act, finance act, prescription act, burial act, gasworks act, income-tax act, land clauses consolidation act, london building acts, public health acts etc. in my judgment, these authorities & decisions cannot determine the interpretation of the words 'building' & 'rebuilding' as used in ..... as elaborately as is possible. the advantage that he will get is also a matter which i have discussed as completely as possible. i will now discuss the comparative advantage or disadvantage of the tenant. [after discussing the evidence, his lordship took up issue 2.]23. issue 2. -- the whole amendment was an afterthought. originally .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1951Cal563,55CWN453
..... used in article 15(1) of the constitution 'discriminate against' should, in my view, be understood in the above light. there cannot be any discrimination 'against' without a resulting & corresponding discrimination in favour of some one else which would be commonly known as preference for that some one else. discrimination & preference are, twin & inseparable ideas. etymologically the word 'discriminate' comes ..... again, it must be a discrimination before any question of infringement of the fundamental right under article 15(1) of the constitution can arise. what is discrimination? discrimination is comparative in its connotation. discrimination on the ground of sex alone must mean that one sex is discriminated as against the other. discrimination is double-edged. to discriminate against one sex ..... formerly the law of security for costs against the pltf. was according to the english rules of practice. then gradually came section 380, civil p. c of 1882. thereafter in 1888, the debtors' act was passed being act vi (6) of 1888 by section 5 of which the present provisions of order xxv, rule 1 (3) were introduced for the first time & incidentally ..... the woman pltf. in this suit independently of the provisions of order 25 rule 1 (3) of the code.14. this point raises a substantial question of great importance. section 151, civil p. c. preserves inherent jurisdiction of courts, & provides that nothing in the code limits or otherwise affects such inherent power to make such orders as may be .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1958Cal56
..... ), and manindra chandra nandy v. secretary of state, 18 cal wn 884: (air 1914 cal 198) (m), which construed a similar section (section 557) of the calcutta municipal act, 1899 (act 3 of 1899) and it was contended by; him that the cases cited were authorities in his favour in support of his extreme proposition ..... same. this is almost self-evident as, in all other cases, the residue part would be either more or less than the value of the corresponding interest and the difference would not be negligible. it is eminently fair in such cases to apply the rule of proportion to distribute the difference ..... ,165-8-3 pies in the lessee's 23434/52031 23434/52031 share and the remainder, namely, rs. 1,06,369-14-5 pies which corresponds roughly to the other proportion 28597/52031 28597/52031 in the lessors' share. unless therefore, the respondents' cross-objection succeeds, this appeal will have to ..... it from the total valuation and award the remainder for the other interest; and (2) value both interests. if the total award does not reasonably correspond with the sum total of the two valuations, apply the rule of proportion, or in other words, divide the total compensation money between the two interests ..... doing so, it will, of course, consider the possibility of valuing both the interests and, failing there, it will pay due attention to the comparative degree of certainty of the one or the other of the two valuations and then apply the suitable method of apportionment according to is finding on that .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1959Cal181,63CWN29
..... which the liquidator can sell only with the sanction of the court, thus contemplating prior sanction, while, in the english act (companies (consolidation) act, 1908 which was considered in (1921) 2 ch 164), the corresponding section 151 (2), even when read with section 151 (3), does not seem to require at least prior sanction of court in case of the liquidator's sale ..... . he has placed the above facts before the court and giving them a dispassionate find anxious consideration, we have reached the conclusion that, subject to the test of comparative advantage and disadvantage, as laid down in the explanation and subject also to the proviso--the disputed proviso,--appearing thereafter, if the same be eventually found applicable, the plaintiff ..... , insistence on this property for that purpose would not affect the genuineness or the reasonableness of that requirement. this, of course, must be subject to the test of comparative advantages and disadvantages of the contending parlies, which we shall consider immediately hereafter. mr. gupta also pointed out that the plaintiffs story of disturbance of rest by the meetings ..... * * (m) that the premises are reasonably required by the landlord for demolition or reconstruction......' 55. sub-section (2) of section 24 left a discretion to the court to refuse ejectment on consideration of comparative hardship of the parties and 'all other relevant matters.'' 56. section 25 enabled the landlord, if he had given the tenant a year's notice to quit, to get .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1959Cal78
..... .11. in the above connection mr. bagchi pointed out that for the purpose of ascertaining the nature and character of smyth's survey the lower appellate court entered into a correspondence with the director of land records and accepted the opinion given by the latter. mr. bagchi submitted that this practically amounted to reception of additional evidence, which was merely the ..... and that of holding no. 87 of mr. smart's survey showing therein particularly the boundary of lands covered by holdings nos. 103, 104, 105 of mr. smyth's survey corresponding to mr. smart's survey holdings nos. 140, 87, 88 and 121. (5) to report whether the land covered by holding no. 87 of smart's survey is wrongly shown ..... other directions :'(1) to go to locale. (2) to measure the surrounding lands i.e., the lands covered by holdings nos. 103, 104 and 105 of mr. smyth's plan corresponding to holdings nos. 140, 87, 88 and 121 of mr. smart's plan. (3) to relay thereon mr. smyth's plan, mr. smart's plan, mr. billon's plan and ..... is incorrect is upon the party challenging it. this presumption as well as the presumption under section 103-b of the bengal tenancy act relating to the correctness of the entries in the record-of-rights is a rebuttable one and to say that a comparatively recent record-of-rights would under all circumstances prevail over the old record would be begging the .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1960Cal190
..... and(3) determining the quantity of work done under the different items on the basis of the measurement books, exhibit 'c' series, and the correspondence which the plaintiff addressed to the authorities, the referee being given liberty to rectify 'arithmetical and other manifest mistakes.' and ordered payment of interest at ..... charges, provided such increase was proved; thirdly it was urged that the learned judge was wrong in directing the referee to take into consideration correspondence addressed by the plaintiff to the authorities in ascertaining the quantity of work done. objection was also taken to the judge's directions about interest ..... course of the plaintiff's evidence that government had not given the plaintiff credit for quantities of materials taken away by them. this is a comparatively simple matter and can be dealt with in the reference upon both sides adducing evidence as to what are called 'recoveries'. the value of ..... fc 77) the federal court had again to consider the meaning of the expressions 'judgment' and 'final order' as occurring in section 205(1) of the government of india act, 1935, but no additional light is thrown on the point.47. the principal test which has been applied in determining whether a ..... authorities pointing out that the quantum of certain other work was not entered in the measurement books. i have already referred to the chart which the plaintiff put in about this extra quantity of work. the parties are at liberty to point out and the referee is .....Tag this Judgment!
Court : Kolkata
Reported in : 75ITR781(Cal)
..... the corresponding provisions of the repealed act.14. in my view, this contention of dr. pal must be accepted. as is ..... clear from a comparative study of the two sections of the repealed act and the act with regard to the imposition of ..... not in pari materia with the corresponding provisions of section 271 of the act, the principles enunciated in the above decision of the supreme court have no application to the present case. he pointed out by a comparative analysis of section 28(1) of the repealed act and section 271 of the act that the provisions of section 271 of the act were much more onerous and burdensome than ..... it was pointed out, by a comparison of various provisions of the repealed act with the corresponding provisions of the new act, that the provisions for imposition of penalty under the act were more onerous and burdensome than those under the repealed act. hence, it was contended that the provisions of section 297(2)(g) should be struck down as infringing article 14 of the .....Tag this Judgment!
Court : Kolkata
Reported in : 93ITR385(Cal)
..... v. walchand and co. (p.) ltd., : 65itr381(sc) where the supreme court has stated at page 385 :' the rule that increased remuneration can only be justified if there be corresponding increase in the profits of the employer is, in our judgment, erroneous.'11. he has also added that a subjective standard of reasonableness should not be applied by taxing authorities ..... demand for increased remuneration.8. the appellate assistant commissioner in dismissing the assessee's appeal has supported the conclusion of the income-tax officer but also added another fact that, compared to 1947, the profits of the assessee-company declined to some extent during the relevant accounting years. the tribunal after considering the arguments of the parties set aside the orders ..... ,0005,30,0001953-544,40,0009,24,5004,84,5003. the income-tax officer by the assessment order rejected the said increased remuneration as an allowable deduction under section 10(2xxv) of the act, and held that the total remuneration paid to the directors under 1947 agreement, i.e., rs. 4,40,000, was adequate and that the additional remuneration of rs ..... years 1952-53 and 1953-54, the income-tax officer noticed a rise in the remuneration paid to the directors in comparison with such remuneration paid in earlier years. the comparative position of the remuneration paid to the directors was as follows :assessment yearremuneration payable in 1947remuneration paid in the assessment yearsamount of increase rs.rs.rs.1952-334,40,0009 .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1977Cal451
..... belongs, was an unregistered partnership firm and the plaintiff was merely a partner thereof. my attention was drawn to certain bills and vouchers and correspondence with bank wherein the plaintiff and his son have signed describing themselves as partners of the firm. this again is disputed by the plaintiff. ..... , undoubtedly, it is in the state of west bengal. according to the defendant, the said office was only for the purpose of making formal correspondence and licence. the cause of action wholly arose at bhubaneswar and all the dealings and transactions referred to in the plaint took place at bhubaneswar. ..... the question, whether the suit should be stayed in this court, will have to be determined. as mentioned hereinbefore, the true test is not the comparative convenience or inconvenience for the trial at a particular place. the balance of convenience is not sufficient ground for depriving the plaintiff of his choice of ..... the case of jokai assam tea co. ltd. v. v. s. barg, : air1976cal18 , wherein it was stated that the court had power under section 151 of the code to stay an otherwise competent suit. this power, however, had to be exercised sparingly and only for the ends of justiceor to ..... could be kept at the relevant branch office and in fact, were kept there.my attention was drawn to the relevant provisions of the companies act, 1956 which, according to the defendant, permitted such books of accounts, documents and papers being kept at places outside the registered office in the .....Tag this Judgment!
Court : Kolkata
Reported in : 115ITR356(Cal)
deb, j.1. the following questions are involved in this reference under section 66(2) of the indian income-tax act, 1922, and/or under section 256(2) of the income-tax act, 1961:'1. whether, on the facts and in the circumstances of the case, the tribunal, while following its order for the earlier year, i.e., for the assessment year 1954- ..... computed the value of the shortage of oil at the rate of rs. 61 per maund at rs. 1,44,169. after taking into consideration the said shortage and the corresponding reduction of 2,361 maunds in the manufacture of oilcakes of the value of rs. 19,331, he added rs. 1,24,838 to the income of the assessee.3 ..... . in appeal, the aac went into the comparative statements of production of past years and the year under consideration and estimated the yield at 36% and determined the shortage at 919 maunds and its value at rs. 56 .....Tag this Judgment!