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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1976 Page 10 of about 98 results (0.059 seconds)

Jun 16 1976 (HC)

Saraswati Debi and ors. Vs. Satya Narayan Gupta

Court : Kolkata

Decided on : Jun-16-1976

Reported in : AIR1977Cal99,80CWN753

..... the question of res judicata should not be allowed to be agitated. he was again wrong in holding that simply because the payment of sale tax and income-tax was admitted, the plaintiff was entitled to get a decree against the defendants. the first appellate court came to its decision without properly considering ..... joint owners. but now, after getting the same for himself the plaintiff cannot say that there was joint liability either for payment of sale tax or income-tax. the plaintiff must be held to be estopped by his conduct from claiming any money from the previous joint owners on the ground of joint ..... and that the period thereafter upto the date of disposal of the suit was kept open, and in that event when the plaintiff paid the income-tax and sale tax dues after the 31st of chaitra 1361 b. s. there would be a fresh cause of action for the plaintiff to claim the money ..... it has been further contended that the plaintiff ought to have been held estopped from claiming any amount due to the alleged payments towards the income tax and sales tax liabilities which were alleged to have been made on account of his not having made any such claim before the final decree in the partition ..... tax dues. in my view, the onus has been wrongly placed upon the defendants in the present case to prove what amount of money was actually received by the plaintiff acting as the karta of the joint family towards the income of the joint properties. when it has been proved that it was the plaintiff who acted .....

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Feb 16 1976 (HC)

Shethia Mining and Manufacturing Corporation Ltd. Vs. Commercial Tax O ...

Court : Kolkata

Decided on : Feb-16-1976

Reported in : [1977]39STC246(Cal)

..... january, 1974. there was a fresh certificate of incorporation in favour of coal india limited on 21st october, 1975. section 17 of the bengal finance (sales tax) act, 1941, provides as follows :17. transfer of business. where the ownership of the business of a registered dealer is transferred absolutely by sale, gift, bequest, ..... accordance with law after giving the petitioner reasonable opportunity. if necessary, the respondent-authority will ensure compliance under section 21a of the bengal finance (sales tax) act, 1941, of such papers and documents that may be in the possession of the coal mines authority.15. with the aforesaid direction the rule is made ..... bengal [1967] 20 s.t.c. 42, it was held by a division bench of this court that section 17 of the bengal finance (sales tax) act, 1941, made the transferee of a business liable for the outstanding liability of the transferor, but did not say that on transfer the liability of the ..... , a division bench of this court construing section 17 observed that the expression 'transferred absolutely' in section 17 of the bengal finance (sales tax) act, 1941, as amended by act no. 19 of 1954 was of wide import and was broad enough to include an absolute transfer on intestate succession. the section applies to all ..... in the cases of raghubar mandal harihar mandal v. state of bihar a.i.r. 1957 s.c. 810, commissioner of income-tax, united and central provinces v. badridas ramrai shop, akola [1937] 5 i.t.r. 170 (p.c.) and balakrishna & sons v. sales .....

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Aug 12 1976 (HC)

Balai Chandra Hazra Vs. Shewdhari Jadav

Court : Kolkata

Decided on : Aug-12-1976

Reported in : AIR1977Cal136

..... in the business has been fully made out before us. he has adduced evidence to show that he pays considerable amount by way of income and sales-taxes. we need not enter into the details of these evidence, but there can be little doubt that the plaintiffs family now consists of self ..... onhis requirement here. it is not difficult to see that a man placed in a predicament as the plaintiff was placed, would probably have acted in more or less similar fashion. we therefore propose to scrutinise the case on the basis of the basic minimum requirement of the plaintiff. ..... calcutta. this accommodation, according to mr. dasgupta, satisfied thetailored requirement of plaintiff in terms of clause (ff) of section 13 (1) of the act, mr.dasgupta accordingly contends that as the plaintiff is already in possession of a reasonably suitable accommodation, he is not entitled to a decree far eviction against ..... the reasonableness of the requirement of the landlord for his occupation has been deleted from clause (f) of section 13 (1) of the 1956 act as it stood before the amendment. consequently, these considerations which were imperative for the court to consider in determining the reasonableness of requirement whether for ..... clause (ff), the suit should have been dismissed on account of the omnibus inhibition on recovery of possession contained in section 13 of the act, but in working out the mechanics of this subsequently imposed ban and in order to give effect to the amendment, the supreme court permitted .....

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Jul 28 1976 (HC)

Universal Trading Co. Vs. Prafulla Kumar Sarkar and anr.

Court : Kolkata

Decided on : Jul-28-1976

Reported in : AIR1977Cal94

..... . bombay presidency v. bombay trust corporation ltd., (1930) 57 ind app 49 = (air 1930 pc 54) where their lordships of the privy council observed that'when a person is 'deemed to be' something the only meaning possible is that whereas he is not in reality that something an act of ..... act because section 10 (2) of the latter act contains a deeming provision, and it is only the legislature which can make a deeming provision and the court cannot introduce a deeming provision by a construction of the statute. in this connection mr. chakraborty drew our attention to the case of commr. of income-tax ..... in the present case which can be said to bring the disputed transaction within any of these six exceptions mentioned in section 23 of the contract act. we ere, therefore, unable to uphold the contention advanced by mr. chakraborty in this behalf.9. lastly, mr. chakraborty contended that in deciding ..... necessarily implies that the bharatia does not hold his tenancy under the thika tenant or his transferee, as a tenant within the meaning of premises tenancy act. mr. chakraborty strengthened his submission on the basis of certain observations in the case of annapurna seal v. tincowrie dutt. (1962) 66 cal ..... lease being one of lend with the buildings etc. situated thereon the tenancy in question in that suit was not governed by the thika tenancy act. there is, therefore, nothing inthe said decision which can be of any assistance to the appellant in the present case. mr. chakravarty strongly .....

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Mar 24 1976 (HC)

Sudarshan Ghosh Vs. Janakinath Pandit

Court : Kolkata

Decided on : Mar-24-1976

Reported in : AIR1976Cal255,(1976)1CompLJ415(Cal)

..... (1888) 21 qbd 313, queen v. commr. for special purpose of the income-tax which is as follows :--'when an inferior court or tribunal or body which has to exercise the power of deciding facts is first established by act of parliament, the legislature has to consider what powers it will give the tribunal ..... held by the full bench of this hon'ble court that the provisions of section 18 read with section 20 of the bengal agricultural debtors act, 1936 (act vii of 1936) have conferred on the board exclusive power to decide whether a liability is a debt or not and after finding that the ..... from this observation of the learned judge as the learned judge did not notice the provision of section 21 of the west bengal land reforms act which expressly bars jurisdiction of the civil court to entertain a suit which seeks to challenge the order made or proceedings initiated under section 18 of ..... tribunal or authority has been clothed with the exclusive jurisdiction to decide the disputes mentioned in section 18(1) of the west bengal land reforms act. as such any order passed by the officer deciding any such dispute cannot be questioned in civil court even if the said decision appears to ..... facts exists, and, if they exercise the jurisdiction without its existence, what they do may be questioned, and it will be held that they have acted without jurisdiction. but there is another state of things which may exist. the legislature may entrust the tribunal or body with a jurisdiction which includes the .....

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Aug 23 1976 (HC)

Ganesh Chandra Mukherji Vs. Gopal Chandra Hazra

Court : Kolkata

Decided on : Aug-23-1976

Reported in : AIR1976Cal459

..... accounts properly and he did not attend office regularly. it was due to his default in preparation of accounts, the returns before the income-tax and sales tax authorities could be filed with great difficulty in time. the plaintiff's activities always created obstacles in the daily work of the partnership firm ..... fraud or mala fide in the said resolution which willrender it illegal, invalid or in any way unenforceable. under section 33 of the partnership act, 1932 (act 9 of 1932) it has been expressly provided that a partner may be expelled from a firm in the exercise of good faith of ..... the partnership business. hence the partnership which was a partnership at will stood dissolved in accordance with the provisions of section 43 of the partnership act, 1932, by the issuance of notice by the plaintiff to that effect. it is apparent that in spite of the dissolution of the partnership ..... on partnership, i3th edition page 445). in : air1954pat53 , ram narayan v. kashinath jagnarain, it has been observed that section 33 of the partnership act only applies where the power of expulsion has been reserved in the articles of partnership and where the power has been exercised in good faith by all ..... all the partners present to the effect that the plaintiff be compelled to retire 33 a partner of the firm 'pearl filter enterprises' as his acts amounted to misconduct. the said resolution was, however, cancelled and on 14-6-1971 another resolution was passed unanimously retiring the plaintiff as partner .....

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May 28 1976 (HC)

Siemens (India) Ltd. Vs. Assistant Commissioner of Commercial Taxes

Court : Kolkata

Decided on : May-28-1976

Reported in : [1976]38STC480(Cal)

..... order. it is well to remember in this connection the observations of the supreme court (sic) in the case of v. ramaswamy lyengar v. commissioner of income-tax, madras [1960] 40 i.t.r. 377 at 393., where the supreme court (sic) observed that:it is a fundamental principle that no litigant ..... petitioner and the rejection of the claims made by the petitioner under section 27(l)(a)(ii) of the bengal finance (sales tax) act, 1941. the assistant commissioner of commercial taxes by an order dated 24th december, 1969, allowed the claims to the extent of rs. 49,06,158.61 holding, inter alia ..... , etc. the petitioner is a dealer within the meaning of section 2(c) of the bengal finance (sales tax) act, 1941. the petitioner has also a registration certificate under the central sales tax act, 1956.2. it is the case of the petitioner that the petitioner entered into contracts with several parties including the ..... 425 (s.c.), the supreme court had occasion to consider generally the scope of the revisional power under the bengal finance (sales tax) act, 1941. there at page 429 of the reports the supreme court observed that the commissioner could revise any assessment made or order passed under the ..... jurisdiction of revision and, secondly, on the construction of the order he passed on the revisional application before him. section 20 of the bengal finance (sales tax) act, 1941, deals with appeal, revision and review. sub-section (1) of section 20 states that a dealer may, in the prescribed manner, appeal to .....

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Jul 06 1976 (HC)

State of West Bengal and ors. Vs. A.S. Narayana

Court : Kolkata

Decided on : Jul-06-1976

Reported in : [1977]40STC404(Cal)

..... duly assessed up to 1966, while the company was also granted registration under the said act.24. the firm had made a voluntary disclosure before the income-tax authorities under the finance act, 1965 and, under section 68 of the act, such declaration was to be confidential not to be disclosed by any public servant or ..... or record except to any officer employed in the execution of any of the acts mentioned in sub-section (5) or to any officer appointed by the comptroller and auditor-general of india or the board to audit income-tax receipts or refunds.42. in agreement with the learned judge, we are also ..... , calcutta, the 18th december, exercise of the power conferred by sub-section (1) of section 3 of the bengal finance (sales tax) act, 1941 (ben. act vi of 1941), the governor is pleased hereby to specify the whole of the state of west bengal as the area over which shri tarak nath ..... notification, calcutta, the 23rd my, exercise of the power conferred by sub-section (1) of section 3 of the bengal finance (sales tax) act, 1941 (ben. act vi of 1941), the governor is pleased hereby to specify the whole of the state of west bengal as the area over which shri sanjib bhusan ..... of the opinion that the embargo is upon the public officers or to whom the declaration is made. it does not prevent the authorities under other acts to call for requisite particulars from .....

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Aug 18 1976 (HC)

Kamal Krishna De Vs. State and anr.

Court : Kolkata

Decided on : Aug-18-1976

Reported in : 1977CriLJ1492

..... same. (state of west bengal v. subodh gopal, reported in : [1954]1scr587 ranganathan v. govt. of madras, reported in : [1955]2scr374 ; commr. of income tax v. s. s. devi, reported in : [1957]32itr615(sc) ). clause 214 (section 209).preliminary inquiries by magistrate in cases exclusively triable by the court of session ..... the complaint by the magistrate under the existing section 202 will serve the purpose of a preliminary scrutiny.17. from the scheme of the new act, from the numerous important departures made from the old procedure and other considerations mentioned herein the aforesaid view seems to be supported. it is ..... conducting his defence. the magistrate certainly should try to furnish to the accused the necessary statements and other documents without delay as envisaged by the act itself. while we hold that non-compliance will not vitiate the trial, at the same time we insist, as has already been indicated earlier, ..... at the enquiry or trial. construing the provisions of section 173(4) and section 207-a (3) of the old criminal procedure code as amended by the act of 1955 the supreme court in the case of narayan rao v. state of andhra pradesh, : 1957crilj1320 , held that non-compliance with those ..... special procedure has been provided in section 202 cr. p. c. which serves the purpose of preliminary inquiry as was contemplated by the old act. the examination of the witnesses as contemplated by the proviso to section 202(2) must be done before process is issued. in the petition of .....

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Jun 08 1976 (HC)

Murarka Paint and Varnish Work Ltd. and anr. Vs. Union of India and or ...

Court : Kolkata

Decided on : Jun-08-1976

Reported in : (1977)ILLJ40Cal

..... before i conclude i must note that on behalf of the respondents reliance was placed on the decisions in the case of lord krishna sugar mills ltd v. income-tax officer, ambala 0043/1953 , in the case of mayor & co. of westminster london & north western railway company [1905] a.c. 426, in the ..... stipulated payments within the stipulated time. failure to make the payments within the time stipulated results in default of payment of contribution as enjoined by the act. there is nothing in the language used in the section, in my opinion, which cuts down the meaning of the expression 'default in payment' ..... order in question was passed by p.s. dhotrekar, the regional provident fund commissioner. section 14b of the employees' provident funds & family pension fund act, 1952, as it stood at the relevant time provided as follows:14b. power to recover damages.- where an employer makes default in the payment of any ..... and employment-notification no. s o. 548 (e) dated the 16th october, 1973 read with section 14b of the employees' provident funds/family pension fund act, 1952 and after carefully considering the submissions made before me on 1st august, 25th august by sri b.l. murarka, the director in relation to m ..... dated the 4th february, 1969, was received by the petitioner no. 1 inter alia, threatening the petitioner with damages under section 14b of the act for belated payment. it was also mentioned in the report that if the amounts were paid off immediately, it might not be necessary for the .....

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