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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1952 Page 1 of about 18 results (0.061 seconds)

Mar 26 1952 (HC)

Calcutta Discount Co. Ltd. Vs. Income Tax Officer, Companies District ...

Court : Kolkata

Decided on : Mar-26-1952

Reported in : AIR1952Cal606,[1952]21ITR579(Cal)

..... orderbose, j.1. this is an application under art, 226 of the constitution for appropriate writs, for quashing of certain income-tax assessment proceeding taken against the petitioner under section 34 of the income tax act, 1922 as amended by income tax and business profits tax (amendment) act 1948 (act xlviii (48) of 1948) and for prohibiting the respondents from proceeding with the said assessment cases.2. the petitioner is a ..... 1944-45 as the amendment has no retrospective effect.20. the judicial committee of the privy council had occasion to construe sec. 34 of the income tax act as it was in 1922, in the case of 'commr. of income tax bengal v. mohaliram ramjidas' (1940) 8 i t r 442 , lord normand made the following observation:'the section although it is part of a ..... respondents are prohibited from proceeding with the assessment proceedings taken against the petitioner pursuant to the notices dated 28th march 1951 issued under section 34, income tax act, as amended by act xlviii (48) of 1948. as the question, is not free from difficulty the income tax authorities cannot be blamed for taking steps. under the amended section and so i make no order for costs. ..... made a wrong decision as to the existence of the conditions precedent the remedy is by way of appeal as provided by the income tax act and by stating a case to the high court under sec. 66 of the act.18. this court has no jurisdiction to inter-, fere by writs of prohibition or certiorari.19. the next contention of mr. mitra .....

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May 06 1952 (HC)

Gour Mohan Mullick Vs. Commr. of Agricultural Income-tax, West Bengal

Court : Kolkata

Decided on : May-06-1952

Reported in : AIR1954Cal468,[1952]22ITR131(Cal)

..... my opinion, be in the affirmative.28. in view of the difficulty of the point and the view that has been generally taken under the indian income-tax act, i think the proper order for costs to make is that each party will bear its own costs.bachawat, j.29. the answer to the ..... , to be time-barred, the assessee would have no remedy whatsoever. under the income-tax acts, we are not troubled or embarrassed by the definition of a 'decree'. as the language of section 35 does not altogether exclude the view which i ..... barred by limitation, is not a decree and, therefore, not appealable. still, however, the consequence of taking a similar view in cases under the income-tax acts would be that even if the assistant commissioner were to be perverse or wrongs-headed or ignorant enough to think a petition of appeal, obviously in time ..... assumed and apparently admitted.7. the provisions of law which are relevant to the question referred are sections 34, 35 and 36 of the bengal agricultural income-tax act.section 34(1) provides for an appeal from, 'inter alia', an order of assessment made under section 25 and sub-section (2) of the ..... and the tribunal has referred the following question of law:'whether an order, purporting to have been made under section 34(2) of the bengal agricultural income-tax act, refusing to admit an appeal on the ground that it was not presented within the period of limitation, there being, in the opinion of the .....

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May 07 1952 (HC)

Commissioner of Agricultural Income-tax, West Bengal Vs. Molla Md. Abd ...

Court : Kolkata

Decided on : May-07-1952

Reported in : [1952]22ITR214(Cal)

chakravartti, j. - this is reference under section 63(1) of the bengal agricultural income-tax act by which the agricultural income-tax appellate tribunal, west bengal, has submitted for the opinion of this court at the instance of the commissioner the following question of law :-' ..... by the halsanas. in other words his contention was that the agricultural income which the landlord derived from these 60 acres of land was either 'income derived from the land by agriculture' within the meaning of section 2(1)(b) of the act or rent or revenue derived from the land within the meaning of section ..... 2(1)(a).now it seems to me that whether the alleged income in the present case is considered from the point of view of either section 2 ..... operations actually carried out on the land concerned must therefore be operations carried out by or on behalf of the assessee. in other words the income must be the income directly derived from agricultural operations. i cannot see how if the halsanas were given these lands to be enjoyed by them in lieu of services ..... as is well known it is of the utmost importance to know in what way the remuneration paid to a particular person was made dependent on agricultural income from certain lands if it was made so dependent at all. necessarily it is important to know whether the terms relating to the payment were entirely .....

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May 08 1952 (HC)

Asit Kumar Ghose Vs. Commissioner of Agricultural Income-tax, West Ben ...

Court : Kolkata

Decided on : May-08-1952

Reported in : [1952]22ITR177(Cal)

..... a person in certain cases can be continued after his death against his representative. it is to be observed that section 24(b) of the indian income-tax act was enacted in september 1933. before this section was enacted it was held in the case of ellis c. reid, administrator in indian of the ..... what he must have meant was that he was the sole residuary beneficiary. he gave the same description of himself in the case under the indian income-tax act which went up to privy council, but that description did nut present their lords ships from referring to the terms of the will and pointing ..... cannot, in my view, possibly be said that the estate of akshoy kumar ghose is a person within the meaning of the bengal agricultural income-tax act, so that that income can properly be assessed in hands of the manager of he estate, whoever such manager may be, in the capacity of either an executor ..... that section could be thought to have any application to the facts of the case. like sections 40 and 41 of the indian income-tax act, section 13(b) of the bengal act does not mention executors at all and that for the obvious reason that it is concerned with the assessment of persons like guardians, ..... a deed is a nontestamentary instrument and speaks from the date of its execution. the corresponding section 41 of the indian income-tax act was amended by section 22 of the amending act xxiii of 1941 so as to make it applicable to trustees 'appointed under a trust declared by duly executed instrument in .....

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Feb 19 1952 (HC)

Assistant Collector of Customs for Appraisement and anr. Vs. Soorajmul ...

Court : Kolkata

Decided on : Feb-19-1952

Reported in : AIR1952Cal656,56CWN453

..... adjudicate upon matters involving civil consequences to individuals.'see also 'russel v. norfolk' (duke) (1949) 1 all er 109 .89. now, take two illustrations from the income tax cases. though there is nothing in the income-tax act which imposes a duty on an income-tax officer who makes an assessment under section 23 (3) to disclose to the assessee the material on which he proposes to ..... act, natural justice requires that he should draw the assessee's attention to it and give him an opportunity to show that the officer's information is wrong ..... . 'gunda subbayya v. commr. of income-tax. madras 1939 itr 21 .90. in 'gurmukh singh v. commr. of income-tax, lahore , in which my lord the chief justice ..... authorities protection act, 1893 does not extend to certiorari. our attention has been directed to a number of cases in which observations have been made upon this point and particularly to 'rex v. port of london authority; ex parte kynoch limited' (1919) 1 kb 176; 'rex v. marshland smeeth and fen district commrs.' (1920) 1 kb 155; 'rex v. kensington income tax commrs .....

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Jan 11 1952 (HC)

Puran Chand Burman and anr. Vs. Md. Latiff and anr.

Court : Kolkata

Decided on : Jan-11-1952

Reported in : AIR1953Cal566

..... district of romsey in respect of profits from foreign securities. singer applied for writ of prohibition on inter alia the ground that under s. 108, income-tax act, 1842, the only commissioners having jurisdiction to assess him in respect of such profits were the commissioners for bristol, that being the nearest of the ..... construction is concerned the court of appeal had affirmed the decision of the lower court. the decision of the court of appeal is reported in -- 'rex v. southampton income tax commrs., ex parte singer, (1917) 1 k, b. 259 (b). in the case of -- '(1916) 2 k. b. 249 (a), the facts ..... of the high court in respect of such proceedings.10. learned counsel appearing for the plaintiff drew my attention to a decision reported in -- 'rex v. southampton income tax commrs, ex parte singer', (1916) 2 k. b., 249, at p. 258 (a), bottom to p. 259, where the principles of interpretation as ..... person ordinarily resided and if such person had been charged before the commencement of this act the charge wouldnot be deemed invalid by reason of that ..... during the pendency of the proceeding the finance act 1915 (5 & 6 geo. 5. ch. 89) was passed on 23-12-1915 by section 32 whereof it was provided that a person might be charged to income-tax in respect of foreign possessions by commissioners acting for any parish or place in which that .....

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Aug 05 1952 (HC)

Shew Pujan Rai Indrasan Rai Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Decided on : Aug-05-1952

Reported in : AIR1952Cal789

..... shall be confiscated.(2) no court shall take cognisance of any offence-punishable under this section or under section 54, income-tax act, 1922, as applied by section 19 of this act, except upon complaint in writing made by a person authorised in this behalf by the central government or the reserve-bank ..... ejusdem generis.42. it is an elementary cannon of interpretation that a construction which facilitates evasion of a statute should be avoided, and acts like penal acts are not to be so construed as to furnish a chance of escape and a means of evasion. it appears to me that an ..... . if there are two reasonable constructions we must give the more lenient one.'41. these observations were applied in construing section 43, customs consolidation act 1876 which provided that 'the importation of arms, ammunitions, gunpowder or any other goods may be prohibited by proclamation or order in council', and ..... importation of gold. it is only when an individual is sought to be proceeded against for any offence of contravention of foreign exchange regulation act that section 182 must be deemed to have been abrogated, but when contraband goods themselves are proceeded against and the smuggler cannot be found ..... 167 is :'if any goods, the importation or exportation of which is for the time being prohibited or restricted by or under chap. 4 of this act, be imported into or exported from india contrary to such prohibition or restriction' etc. . .7. smuggling is nothing but importation or exportation of .....

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Jun 18 1952 (HC)

Nalini Ranjan Guha Vs. Union of India (Uoi)

Court : Kolkata

Decided on : Jun-18-1952

Reported in : AIR1954Cal462

..... raised in this case. the general rule and the first exception were recognised in -- 'commr. of agricultural income-tax, west bengal v. keshab chandra' : [1950]18itr569(sc) (a). in my view section 8, arbitration act does not either expressly or by necessary implication and intendment exclude the general common law rule. under the section ..... is not denied in the affidavits. i hold that the notice was duly served.6. in my view, all the conditions of section 8, arbitration act have been satisfied. i should therefore-appoint an arbitrator under that section.7. the learned standing counsel appearing on behalf of the union of india strenuously ..... : (a) where the transaction is required by statute to be evidenced by the signature of the principal himself.(b) where the competency to do the act, arises by virtue of the holding of some public office or by virtue of some power, authority, or duty of a personal nature and requiring skill ..... agree to this suggestion and hence this application,3. it is contended on behalf of the union of india that the notice under section 8, arbitration act must be signed and served by the party himself and that a notice signed and served by the attorney of the party is invalid. in my ..... such vacancy and that the condition laid down in sub-section (1) (b) of section 8 is fulfilled. the appointed arbitrator is incapable of acting and the arbitration agreement does not show that it was intended that the vacancy should not be supplied.2. before a party can apply under this .....

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May 09 1952 (HC)

Belait Sheikh and ors. Vs. State of West Bengal and anr.

Court : Kolkata

Decided on : May-09-1952

Reported in : AIR1952Cal753

..... the issue of a writ of mandamus was in the exercise of original jurisdiction was held by the madras high court in chief commr. of income-tax v. north anantpur gold mines, ltd., 44 mad. 718 the question whether the exercise of the power to issue a writ of certiorari was ..... notification for our present purpose runs thus :'in exercise of the power conferred by clause (2) of proviso to 8. 16, bengal municipal act, 1932 (bengal act xv [15] of 1932), the governor is pleased to appoint the following persona to be the commissioners of the municipality of rampurhat in the ..... as prescribed under article 151 of the constitution, must prevail.11. the present appeal was admittedly filed beyond the period prescribed by the limitation act. i have no hesitation in holding however that the rules framed by the court misled the appellant in ascertaining the prescribed period of limitation, and ..... exercise of powers under article 226 of the constitution. they have for this purpose challenged the very constitution of bampurhat municipality as a mala fide act of the west bengal government, carried out in contravention of the statute, and have also challenged as invalid the appointment of persons, as the ..... of police station bampurhat in the district of birbhum. the entire village was formerly included in the bampurhat union under the village self government act. a portion of the brahmanigram has however been included in the municipality of bampurhat that has been constituted by the government of west bengal .....

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Jul 25 1952 (HC)

Tulsidas Jewraj and ors. Vs. State of West Bengal and anr.

Court : Kolkata

Decided on : Jul-25-1952

Reported in : AIR1952Cal912

..... the case falls within the second part of the formula enunciated by lord esher in the case reported in reg. v. commr. for special purposes of the income tax, (1888) 21 q. b. d. 313 at p. 319 (bot.)-320, and even if the government has made an erroneous decision on the question of ..... further the government was of opinion that preparation of development scheme was likely to delay the matter. so recourse was had to section 7 of the act. the possession of the lands was taken by the government on 11-9-1950, that is, about five weeks after the declaration was published. this ..... there was urgency for the acquisition. further, there might have been other materials which prompted the government to have recourse to section 7 of the act.19. even assuming that the question of urgency is justiciable it is clear that the legislature has committed to the provincial government the power or jurisdiction ..... enter into the judicial verdict. it is urged that tested in the light of the observations afore said of the supreme court, section 7 of act 21 of 1948 which provides for expropriation of private property without affording opportunity to the owner to be heard, oversteps the bounds of reasonableness and so ..... gupta the declaration is complete without its publication and the publication is not an essential ingredient of the making of the declaration under section 6 of the act.4. it appears to mo that this contention of mr. gupta cannot bo accepted as sound. it is true that the wordings employed for making .....

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