Court : Kolkata Appellate
..... were based on this point by honble apex court. those reasonable regulations are;(i) to maintain the educational character and standard of such institution, e.g., to lay down qualifications or conditions of service to secure appointment of good teachers, to ensure interests of students; to maintain a fair standard of teaching;(ii ..... inter alia that the suit was not maintainable and the suit was barred under the relevant provisions of specific relief act and also under article 30 of the indian constitution and section 80 of c. p. c. the service of plaintiff was controlled by an agreement and that the service of ..... on the other hand, has submitted that aforesaid judgment of this court passed in s.a. no.663 of 1993 was the reported judgment vide 1997 (ii) calcutta high court notes page 613 and that though appellant school moved honble apex court against said judgment but the same was not entertained. ..... affirming the judgment and decree passed by the learned trial judge by totally overlooking the provisions contained in order xli rule 31 of the code.10. mr. asok kumar chakraborty, learned advocate for the appellant/school, has submitted at the very outset that both the learned courts below committed ..... october, 2005 respectively passed by learned additional district judge, 1st court, howrah in title appeal no.222 of 2002 confirming the judgment and decree dated 10.09.2002 passed by learned civil judge (senior division), 1st court, howrah in title suit no.43 of 2002.2. this second appeal has .....Tag this Judgment!
Court : Kolkata Appellate
..... (ext.b) vide the postal receipts of registration (ext.c). ext. b could have been admitted in evidence in terms of sub-section 3 of section 63 of the evidence act in the circumstances of the case treating the notice of seven days as valid only if ext.b was copy made and compared with the ..... of b-form by the intermediaries still the state cannot straightway vest the lands without giving a further opportunity to the concerned persons for hearing under section 6(5) of said act. in this connection he has referred a case law reported in (2004) cal lt 445 (hc) (sm. kamala rani mitra and ors. v ..... pleader at one point of time did not say at any point of time that ext.b was a copy of the original return under section 6(1) of the act or compared with the original. ext.b also did not contain signatures of ex-landlords though return must bear signatures of ex-landlords. as ..... of w.b. v. sanjeevani projects (p) ltd.) wherein it was held that there was no ceiling in tank fishery area in the west bengal estate acquisition act.10. mr. roy chowdhury, learned advocate, has also referred a case law reported in air 1936 calcutta page 456 (kiran chandra v. tarak nath) to impress upon ..... chakraborty and kamalapati chakraborty being ex-landlords filed written statement in said suit supporting plaintiffs claim. their further case was that in return submitted on 30.10.1954 they showed the suit lands as settled with umarani devi with effect from 1357 b.s. and that they had no possession over the same since .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1997)61ITD196(Kol.)
..... of the assessee as private religious trusts, under section 164 of the income-tax act.5. the assessees appealed and contended that they should be assessed in the status of individual, that the provisions of section 2(24)(iia) did not authorise the assessment of the corpus gifts and further that it was not necessary for a valid religious endowment under the hindu law that the deities ..... and hon'ble justice stephen, hon'ble justice asutosh mukherjee, hon'ble justice coxe and hon'ble justice chatterjee in the decision reported as bhupatinath smriti thirtha v. ramlal moitra 10 cal. law journal - 355 have held that the general rule which requires that for the validity of a gift, the relinquishment must be in favour of a sentient being does ..... law of income-tax, 9th edn. in which the inter-relation between section 12 and section 2(24)(iia) has been brought out. gifts made with clear directions that they shall form part of the corpus of the religious endowment can never be considered as income. in the case of r.b. shreeram religious & charitable trust v.cit  172 itr 373/39 taxman 28 it ..... , both of which were introduced from the said date by the finance act, 1972. section 12 makes it clear by the words appearing in parenthesis that contributions made with a specific direction that they shall form part of the corpus of the trust or institution shall not be considered as income of the trust. the board's circular no. 108 dated 20-3 .....Tag this Judgment!