Court : Kolkata
Decided on : Sep-19-1963
Reported in : AIR1964Cal290,68CWN410
..... to the carrier, but on delivery of the railway receipt against payment, see commissioner of income-tax v. bhopal textiles ltd., : 41itr72(sc) , sections 23(2) and 25(1) of the indian sale of goods act, 1930. the delivery of the railway receipt to the consignee does not transfer the property ..... a document of title and also what are the effects of placing a railway receipt in that category.49. section 103 of the indian contract act (act ix of 1872) in dealing with the seller's right to stop goods while they are in transit to the buyer used the expression 'instrument ..... to which the goods were delivered by the consignor or against the-administration on whose railway the loss occurred. by section 72 of the act the responsibility of a railway administration for the loss, destruction or deterioration of the goods delivered to the administration to be carried by railway is ..... terms and conditions of the contract of carriage. the consignor and the receiving railway administration are parties to this contract. by section74-e of the act, where the goods are booked through over the railways of two or more railway administrations, the consignor is deemed to have contracted with each one ..... moni dassi, : air1919cal919 . mallick, j. after considering all these authorities held in favour of the plaintiffs that section 15(2) of the limitation act would apply to this case and the plaintiffs would be entitled to compute the period of limitation by excluding the period of notice under section 80 of .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-03-1963
Reported in : AIR1963Cal364
..... preferred from an award made by the rangoon high court on a reference from the collector of rangoon under the provisions of the land acquisition act of 1894. in delhi cloth and general mills co. ltd. v. income-tax commissioner, delhi, 54 ind app 421 (pc) the judicial committee pointed out that the petitioners before his majesty in council for special leave ..... down by the supreme court, no certificate ought tobe granted. 14. with regard to the life insurance corporation, the position is that under section 25 of the life insurance corporation act of 1956 -- 'the accounts of the corporation-shall be audited by auditors duly qualified ***** and the auditors shall be appointed by the corporation with the previous approval of the ..... in m. s. krishnaswami v. council of the institute of chartered accountants of india, : air1953mad79 where the court held that the jurisdiction conferred by section 21 of the chartered accountants act was in the nature of disciplinary jurisdiction and a proceeding thereunder was not a civil proceeding.11. our attention was drawn to the judgment of the supreme court in hanskumar ..... evidence taken on affidavit and issuing commissions for the examination of witnesses. after the conclusioon of the trial the tribunal has to make an order under section 98 of the act dismissing the election petition or declaring the election to be void and granting other reliefs.sections 108 to 116 contain provisions for withdrawal and abatement of election petitions. under section .....Tag this Judgment!
Court : Kolkata
Decided on : May-01-1963
Reported in : AIR1965Cal312,1965CriLJ679
..... not satisfy what is the 'existing legal right' of a foreigner, in the instant case, as discussed by the supreme court in the case of basheshar nath v. commissioner of income-tax, delhi and rajasthan, : 35itr190(sc) . in my view, the right of the appellant is like a mere chance or prospect of having an interest in an undertaking, ..... that of mr. b. das for the state government, and to consider the relevant provisions of the police act, in the background of the bombay police act, 1951, the citizenship act, 1955, the foreigners act, 1946, the extradition act, 1870, the preventive detention act, 1950, the passport act, 1920 and the rules framed thereunder, and the relevant articles of constitution of india and to appreciate the ..... thereof, the surrounding circumstances and conditions, the mischief intended to be suppressed, the remedy proposed by the legislature and the true reason for the remedy.53. when the police act was passed in 1866, the eating houses were connected mainly with intoxicating liquors. when the liquors are taken in excess, the injuries are confined to the party offending. the ..... other individual foreigner or class or description of foreigner.27. there was foreigners exemption order, 1957 issued in exercise of the powers conferred by section 3(a) of the foreigners act, 1946. while this foreigners exemption order 1957 specifies (i) united kingdom, (ii) canada, (iii) commonwealth of australia, (iv) new zealand, (v) ceylon, (vi) federation of rhodasia and nayesaland .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-09-1963
Reported in : AIR1964Cal347,1964CriLJ151
..... . we are not however directly concerned with the same. section 23(1) only relates to certain specified' contraventions and does not apply to all contraventions under the foreign exchange hegnlation act. section 23(1 a) shows that the contravention of any rule, direction or order madethereunder, other than those referred to in subsection (i) of section 23 and section 19 ..... confiscation, and every person concerned in any such offence shall be liable to a penalty not exceeding one thousand rupees. 11. under section 8 (i) of the foreign exchange regulation act the central government may, by notification in the official gazette, order that, subject to such exemptions, if any, as may be contained in the notification no person shall except ..... . 876 of 1959 pending to the court of the presidency magistrate, calcutta, should not be stayed.2. the appellants are agarwal trading corporation, a firm registered under the indian partnership act carrying on business at no. 191, mahatma gandhi road, calcutta and its partners girdharilal gupta and puranmal jain. the respondents are (i) the assistant collector of customs and superintendent, ..... that he has been subjected to such a penalty by the taxing authorities, may not avail him against a criminal prosecution for the offence of having submitted a return containing false state-ments to his knowledge.' it was argued, however, that under section 23(1) of the foreign exchange regulations act the imposition of a penalty not exceeding three times the value .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-07-1963
Reported in : AIR1963Cal483,67CWN662,[1962(4)FLR121]
..... of its process, to discharge the rule nisi and refuse to proceed further with the examination of the merits. in this case the income tax commissioners made an additional assassment upon the applicant for profits arising from foreign possessions. the applicant obtained a rule nisi directed to the commissioners ..... 1961. this decision was communicated to the chief justice as the administrative head of this court. when he gave effect to it he acted in his administrativa capacity. the decision was the decision of the administrative department of the government of india in regard to the high court ..... have refused such facilities. but the chief justice of this court has certain administrative functions to perform. when he sits in court, he acts judicially but apart from his judicial functions he has certain administrative functions. the government of india took a decision that the appellant was to ..... therefore, the letter of the 16th of may, 1951contains a mere suggestion of the home ministry the argument that the respondent should not have acted on thisletter and refused to assign judicial work to the appellant cannot in my view be ignored without proper consideration or investigation. 74. fourthly ..... concluding lines of their lordships' judgment, where their lordships expressly say:'the fate of these cases must depend on the sole question whether the act is constitutionally valid or not', and in the significant context that, here too, there is no reference to the second kochunni case, decided .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-19-1963
Reported in : AIR1963Cal647
..... shebaitsconvened by the committee by request inwriting. amount to be spent for thepoojah has been fixed in the schedule annexed andmarked x 'but if the income decreases or increasesthen with the consent and approval of the majorityof shebaits, which shall be ascretained at a generalmeeting of the shebaits to be called ..... of the committee who granted the leases to the naskars but on their predecessors, who finished the debutter estate by granting long leases of all income yielding and most valuable properties to sankarsen ltd. sankarsen ltd., according to dr. das, was aided and abetted by the shebaits who are now ..... option to the lessee for another 30 years. the selami is rs. 10,000/-. the lessees are to pay both the owners and occupiers share of taxes and pay other outgoings. the lessees will have the that to erect a building on the demised land and (sic) up the tank. in case ..... jogendra is an employee of tata iron and steel co. holding a responsible office in the sales department. witness ajoy hriday mitter is a commercial tax officer of the west bengal government. anil kumar mitra is a medical practitioner, amulya joarder is a retired chief inspector of factories prabhat kumar sarkar ..... income of the debutter estate justified.38. it may be argued, as has been argued by mr. hazra, that when a debutter is working under a scheme the persons responsible for administering the debutter are not entitled to incur expenses contrary to and inconsistent with that scheme and, therefore, such act .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-22-1963
Reported in : AIR1964Cal247,68CWN302
..... the whole amount of such item shall be stated, with the addition of the reasons why only a portion of such expenditure is charged against the income of the year. 193. every such balance-sheet shall be accompanied by a report of the directors as to the state and conditions of the ..... establishment, salaries and other like matters. every item of expenditure fairly chargeable against the year's income shall be brought into account, so that a just balance of profit and loss may be laid before the meeting, and, in case where any ..... profit and loss account shall in addition to the matters referred to in sub-section (3) of section 132 of the act, show, arranged under the most convenient heads, the amount of gross income, distinguishing the several sources from which it has been derived, and the amount of gross-expenditure distinguishing the expenses of the ..... dividends for the year ending 31st march 1961, at rs. 10/- per share subject to deduction of tax and for the year ending 31st march, 1962, at rs. 80/- per share subject to deduction of tax was bad, illegal and ultra-vires the powers of the company. the grounds of which the notice ..... is assailed are set oat in paragraph 15 of the plaint. the grounds are first that by reason of the provisions of the companies act and particularly sections 166, 186, .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-18-1963
Reported in : AIR1964Cal160,68CWN152,52ITR1(Cal)
..... property representing it. in other words, the 'first limb' of the condition may be infringed if the donor occupies ok enjoys the property or its income, even though he has no right to do so which he could legally enforce against the donee. it is not entirely easy to reconcile this view with ..... him by contract or otherwise.41. the expression 'to the extent' introduced into the indian statute is a departure from the provisions in the british and australian acts. so far as this aspect of the question is, therefore, concerned no assistance can be derived from decisions in other countries. mr. balai pal, learned ..... then the section is not attracted.20. learned counsel then urged that, in order that duty may be levied the burden of proof is upon the taxing authority who must bring the subject within the charge i.e., establish that there was not an entire exclusion of the donor or of any benefit ..... raised in this reference. these authorities lead me to the following conclusions:(a) in order to avoid the mischief of section 10 of the estate duty act, 1953, it must be established that the donee not only assumed bona fide possession and enjoyment of the property taken under the gift but also ..... of the accountable persons. the first contention was that no part of the property could be deemed to pass under section 10 of the estate duty act. the alternative contention was that only the upper portion of the house could be deemed to pass. the assistant controller rejected both the contentions. he .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-14-1963
Reported in : (1963)IILLJ147Cal
..... made in the profit and loss account. apart from the certificate of the auditor, the accountant stated that the company could prove each item of income and expenditure with reference to the books of accounts.the union in giving the calculation as to available surplus has reconstructed the profit and loss account ..... bills rendered in advance and bills during the year on account of sales and service should both be added and therefrom should be subtracted items of income derived from service and sales bills, etc., nine in number, as indicated before the tribunal. the argument in the form made before the tribunal ..... the heads of ' bills rendered in advance' and those bills during the year both on account of sales and services and deduct from the same items of income derived under several beads as service. bales, bills, etc (nine in number, marked by me with alphabet 'a' and 'i' in the profit and ..... 17,0001958 gross profit ... 1,29,775 deduct notional normal deprec- iation ... 28,567 _______ 1,01,208 deduct incometax 55,622 45,586 deduct wealth tax ... 7,770 37,816 deduct return on capital. 50,250 total deficit ... 12,4349. on the basis of the above calculation and taking into account ..... included ?the company in reply stated that the questions put are premature, perplexing, vexatious and unnecessary.under section 11(3), industrial disputes act the tribunal is vested with the same powers as are vested in a court under civil procedure code in respect to compelling production of documents and .....Tag this Judgment!