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Judgment Search Results Home > Cases Phrase: income tax act Court: kolkata Year: 1988 Page 13 of about 125 results (0.052 seconds)

Mar 16 1988 (HC)

Calcutta State Transport Corporation and ors. Vs. G.K. Bhattacharya an ...

Court : Kolkata

Decided on : Mar-16-1988

Reported in : (1988)2CALLT238(HC)

..... the end of the probationary period is automatically absorbed as a permanent member of the civil service. what happens to such a person is clearly set out in rule 24 cit sup. under the aforesaid rule such a probationer is merely qualified for substantive permanent appointment. reading rs. 23 and 24 together it would appear that where a probationer is not ..... permanent appointment.'8. mr. banerjee further contended that the probationary period of the petitioner/respondent was extended after completion of his first year and by such extension, the appellants had acted in conformity with regulation 17 read with clause 2 of the appointment letter. according to mr. banerjee the petitioner continues as a probationer even after expiry of one year unless ..... , at the end of probationary period, is automatically absorbed as a permanent member of the civil service. what happens to such a person is clearly set out in rule 24 cit sup. under the aforesaid rule such a probationer is merely qualified for substantive permanent appointment. reading rules 23 and 24 together it would appear that where a probationer is not ..... . mitra further contended that before issuing the memo., dated 19th may, 1984 the petitioner ought to have given reasonable opportunity of hearing and by not doing so, the respondents have acted in flagrant violation of the principles of natural justice and the said deconfirmation under memo., dated 19th may, 1984, is unauthorised, illegal and arbitrary. mr. mitra further indicated that .....

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Apr 26 1988 (TRI)

Calcutta Motor Dealers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Apr-26-1988

Reported in : (1989)(22)LC455Tri(Kol.)kata

..... been able to establish that there was mens rea on the part of the appellant. the hon'ble superme court in the case of commissioner of income-tax west bengal v. anwar ah had held that before penalty can be imposed the entirety of the circumstances must reasonably point to the conclusion that the ..... from the fact that the goods had been admittedly imported without a proper licence and were therefore liable to confiscation under section 111 (d) of the customs act.35. as a matter of fact the whole case boils down to the plea of leniency put forth by the appellants.36. technically of course the ..... allegations even in the show cause notice and as well as in the subsequent proceedings and the ultimate orders to be passed by the authorities under the act as to which of the clauses are attracted...". however, in the instant case the notice does not disclose whether section 112a was applicable or 112b or ..... alia, that" the substance of my finding is that mens rea may not be an element in interpretation of sections 30, 111, 112 of the customs act".25a. in view of this position it was his contention that mens rea may or may not be an essential ingredient in all cases and there may ..... thakur, sdr, stated that the case cited by the learned counsel was a case of valuation, whereas the present case is that of violation of import trade control act and admittedly in this case, there was no valid licence to cover the goods. hence, penalty could be imposed, ipso facto, under section 112.20. although .....

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Mar 09 1988 (HC)

Girindra Nath Mukherjee and ors. Vs. Soumen Mukherjee and ors.

Court : Kolkata

Decided on : Mar-09-1988

Reported in : AIR1988Cal375

..... . s. sidheswari, filed a separate written statement. she had also taken a stand in line with the plaintiff. she averred that nanilal had substantial income and had purchased the land of lovelock s treet with his own money and also constructed the house thereon with his own money. she herself had ..... , the claim of sailendra for certain amounts against sidheswari alone on account of sums paid to liquidate the mortgage decrees and to meet the corporation tax cannot be accepted. even if sailendra paid such sums, that would be the liability of the whole estate and not of sidheswari alone. but ..... of the shares of sidheswari some portion was again agreed to be transferred to sailendra in lieu of the expenses incurred for payment of municipal taxes and for liquidating the mortgage decrees. the question of second allotment in favour of sailendra out of the allotment in favour of sidheswari cannot ..... in lieu of the amounts said to be due to sailendra from her on account of i he money paid for the mortgage decrees and municipal taxes. the third parties declared that they had no rights, ownerships and interests in the properties. they further declared that sailendra and sidheswari had each ..... his signing the deeds. the mortgage deeds, executed by the three persons, cannot go to show the intention of nanilal. , - .23. as regards other acts and conducts of nanilal, we find that indeed he indicated the intention' that the properties would remain his properties during his lifetime. ext. 9 series, the .....

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Feb 26 1988 (HC)

Dharamsi Liladhar Vora Vs. Municipal Corporation and ors.

Court : Kolkata

Decided on : Feb-26-1988

Reported in : (1988)2CALLT17(HC)

..... rs. 7,680 and rs. 5,280 respectively are without any specific data and/or basis since there is no increase of the annual income from the tenants nor it was considered that there was no increase of the potential value of the holdings for the purpose of revising annual ..... corporation of rajkot to proceed with the assessment of annual valuation of holdings and steps taken for recovery of the arrear taxes. he has submitted that according to the bombay provincial municipal corporation act, 1949, schedule 'a'-chapter viii, rule no. 15 (2) and 20 (2), a special notice was ..... petitioner is entitled to have an opportunity of placing objection and also of being heard before the appropriate authority as prescribed under bombay provincial municipal corporation act, 1949. the ex parte assessment may be quashed and necessary reliefs as prayed in the writ petition may be granted.9. mr. pradip ..... to be infringed by the respondents. such infringement may take place by causing him legal injury or threat thereof. accordingly, when the impugned act of the respondent takes effect within the territorial jurisdiction of a particular high court the court may entertain the writ petition of the person aggrieved ..... assessment of valuation of holdings.2. on the basis of the purported and pretended assessments made ex parts, steps are being taken to realise taxes arbitrarily while there are old tenants paying meagre rents and there is enmity between the petitioner and the tenants. the assessed valuation of the .....

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Oct 11 1988 (HC)

The Master Stevedores' Association and Anr. Vs. Calcutta Dock Labour B ...

Court : Kolkata

Decided on : Oct-11-1988

Reported in : (1989)1CALLT346(HC)

..... or other securities and, for the purpose of securing any debt or obligation, mortgaging or charging all or any part of the property of the board.(2) the income and property of the board from whatever source derived shall be applied solely towards the objects of the scheme including health, safety, training and welfare measures for dock workers ..... the learned arguments of both sides this court finds that the only problem that is required to be answered in this case is whether the dock workers' (regulation and employment) act, 1948 and calcutta dock workers' (regulation and employment) scheme, 1970 and the calcutta dock clerical and. supervisory workers' (regulation of employment), scheme, 1970 and the calcutta chipping ..... of claim it was held that there was no justification to make vizagapatnam labour board, liable for same. the hon'ble supreme court considered dock workers' (regulation of employment) act, 1948, vizagapatnam dock workers' (regulation of employment) scheme, 1959 and the relationship between vizagapatnam dock labour board, and stevedores' association vis-a-vis dock labour workers. after ..... the learned counsel appearing for the petitioners has mainly argued that the provisions in the three schemes framed in exercise of powers conferred by the dock workers' (regulation of employment) act, 1948, would clearly indicate that the 'board' cannot become a 'registered employer' and the stand taken by the respondents is fallacious. according to him, the 'board' becoming .....

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