Court : Kolkata
Decided on : Jul-07-2000
Reported in : (2001)1CALLT58(HC)
..... coming from different countries, marriage parties and other functions, etc.' 42. at page 10 of the affidavit-in-opposition although a tabular statement of income and expenditure of different financial years have been stated the same does not reveal in any way as to how any special service is being provided ..... rate of rs.2/- per hundred rupees, proper budgets, estimates, balance-sheets showing the balance of the money in hand and in deposit, the estimated income and expenditure etc. should carefully be prepared in the light of this judgment. it may be, as was submitted before us, that is not imperative either ..... be invalid where capital accumulation may reach a point when levying fee at the same rate ceases to be a fee. 38. a fee or a compensatory tax like toll tax must be levied for certain purpose. see state of u.p & ors. v. devi dayal singh reported in : 1scr1205 . 39. the ..... bound to render services of conservancy, water supply, maintenance of road and building, towards establishment and administration cost of running cmc where for rates and taxes are already levied. 41. the allegations made in the petition to the effect that the mutation fees have been increased in order to meet the ..... counsel, such a provision has been made for the benefit of the corporation as the same enables it to recover rates and taxes from those, whose names are mutated. the said act, the learned counsel urged, provides for penal provision for not applying for mutation and, thus, it must be held to be .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-19-2000
Reported in : 2001ACJ1375,(2000)3CALLT481(HC)
..... be it stated that even though the claimant champa sharma may not be financially dependent on the deceased in view of her independent source of income, she being the window of the deceased is his natural legal heir and there has been a loss of estate to her consequent upon ..... in 1995 acj 1174 held:'giving of service on compassionate ground is again totally an irrelevant consideration while assessing the compensation under the motor vehicles act. in our considered view the fact of starting or earning by any dependant member entitled to compensation is no ground to deprive him of the ..... forms of death.'9. a bare perusal of the aforementioned discussions makes it clear that accidental death within the meaning of the motor vehicles act, 1988, must be kept confined to a death occurred by reason of use of motor vehicle. a pecuniary advantage gained by the heirs ..... obliterate both, all possible conferment of economic security to the callmant by the deceased and the intentions of the legislature. thus, under the present act, whatever pecuniary advantage is received by the claimant, from whatever source, would only mean which comes to the claimant on account of the accidental ..... other forms of death. therefore, the application of the general principle under the common lawof loss and gain for the computation of compensation under this act must correlate to this type of injury or death, viz., accidental death. if the 'pecuniary advantage' resulting from death means pecuniary advantage coming .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Sep-07-2000
Reported in : (2002)80ITD21(Kol.)
..... bengal v. howrah municipality air 1972 sc 749 has held that the department should give sufficient reasons for not filing the appeal within the period stipulated in the act and no circumstances or event which arise after the expiry of limitation can constitute such cause. in view of the facts and circumstances of the present case leading ..... same time no reason at all has been brought on record to justify the delay and the timely action by the ao or as the case may be the cit, who is the authority to direct the filing of appeal and at whose instance 2nd appeal is to be filed. therefore, the decisions of the supreme court ..... condonation was filed by the ao on 10th nov., 1995 giving the following reasons in which the entire delay was attributed to cit's office, which reads as under:-- that the festive season hampered the normal office work for a long days which resulted in submission of appeal scrutiny report ..... by 13 days beyond the statutory fixed time-limit of 60 days from the date of receipt of the order of the cit(a) by the cit. the relevant dates are--date of receipt of cit(a)'s order 29-8-199560 days expired on 27-10-1995appeal filed on 9-11-1995delay 13 days a petition for ..... 5 days as shown in para 1 above are chronologically tabulated as under for the sake of convenience:-- authorisation not received by the ao from the cit, as appeal scrutiny report was prepared and sent by ao to the range d.c. on this day.authorisation not received by the ao from the .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-12-2000
Reported in : 246ITR11(Cal)
..... utilised floor area ratio. however, by the process of correspondence more time has elapsed within the prescribed three months period. in fact, the superintending engineer of the office of the income-tax authority has taken initiative as per the annexure from 18-1-2000, and even thereafter certain clarifications were sought for on 8/11-2-2000. but even after several correspondence ..... in view of the applicability of the deeming provision after the expiry of 90 days from the date of submission of the form being form no. 37-1 under the income tax rules, 1962. in this context, mr. singhvi, learned counsel appearing for the petitioners, cited a judgment dlf universal ltd. v. appropriate authority : 243itr730(sc) in paragraph 20 whereof it ..... department within seven days from the date of putting in requisition for drawing up and completion of the order as well as the certified copy thereof.all parties are to act on a signed copy minutes of the operative portion of this judgment and the order upon usual undertaking and as per the satisfaction of the officer of this court as .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-03-2000
Reported in : AIR2001Cal1
..... and/or their representatives to be present, and to make themselves aware of orders passed. this principle has been clearly enunciated in a decision of the privy council, commissioner of income-tax v. badridas ram rai shop . in other words, the petitioner had no legal right to be served with notices intimating to him about the several adjournments, and even assuming that ..... , that cannot be the subject of a high prerogative writ.' 12. in wazir brothers' case : air1970cal415 cited supra, which arose under the west bengal sales tax act and related to an assessment made by the commercial tax officer after a date for hearing had been fixed and on which date the petitioner in that case filed an application praying for another adjournment on ..... judicial or quasi-judicial proceeding are bound to send notices of adjournment. the said case related to a revision filed against an order of assessment under the bengal finance (sales tax) act, 1941. the revision filed by the petitioner in that case was disposed of by the authority after an adjournment was asked for and communication of adjournment was sent to the ..... time frame stipulated by the court. ms. gangopadhyay also relied upon the judgments in nagendra nath shah v. state of west bengal, reported in : air1957cal463 and wazir brothers v. commercial tax officer, burdwan reported in : air1970cal415 . 7. the short point for consideration is whether the impugned order is one passed in violation of principles of natural justice and on that ground .....Tag this Judgment!
Court : Kolkata
Decided on : May-19-2000
Reported in : (2000)3CALLT539(HC)
..... ) the official trustee shall manage and let out the debutter properties except the said premises no. 224 cornwallis street and relise the rents profits and income thereof and may accept surrenders from and make allowances to any arrangements with tenants and others and do all such things as to him may seem ..... the suit filed by the official trustee has been dismissed for default. the official trustee, in terms of the provision of the official trustee act, has statutory duties to perform. the court, thus, must ensure that the official trustee and all concerned who are involved in management of ..... is not disputed, the questions which would arise for consideration under this head would be; (1) whether section 14(1) of the hindu succession act, 1956 will have any application in the instant case, and (2) whether for the purpose of determining the heirs and legal representatives, succession would ..... on bhuban mohan koley v. narendra nath konwar, reported in 35 cwn 478. in any event, contends mr. sarkar that section 14 of the hindu succession act will have no application in the instant case. reliance has been placed on kothi salyanaryana v. galla sithayya & ors.. reported in : 1scr359 . 17 ..... expedient for the due management of the said debutter properties and after deducting and paying all rates taxes assessments impositions expenses of management insurance his commision and other outgoings. (a) shall accumulate one fifth part of share of the nett rents .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-07-2000
Reported in : I(2002)ACC398,2002ACJ398,(2001)1CALLT305(HC),2001(1)CHN34
..... not seen the accident 5. p.w.3, prasanta kr. gupta is the owner of truck no. w.b.i. 5221 and has only disclosed the income of the deceased bikash gupta.6. except for the driving licence of the deceased, bikash gupta, (exhibit 1), no other document was produced on behalf of the ..... a 5205 ought to have been considered by the learned claims tribunal before proceeding to dismiss the appellant's application under section 166 of the motor vehicles act, 1988.24. even if there is some manner of doubt as to how the accident occurred, by applying the doctrine of the res ipsa loquitur we ..... was for the claimant to implead the driver of the offending vehicle as a necessary party in the application for compensation under section 110a of the motor vehicles act, 1939. not having done so, the onus of producing him could not be shifted to the respondents. 18. mr. bhattacharjee submitted that in the ..... behalf of the driver of truck no. w.g.a.--5205 had not been proved and dismissed the appellant's petition under section 166 of the motor vehicles act. 1988.7. the claimants have preferred this appeal against the judgment and order passed by the learned judge, motor accident claims tribunal, 4th court, burdwan, on ..... taken up for hearing on consent of the parties.2. the appellants herein filed a claim against the respondents/opposite parties under section 166 of the motor vehicles act, 1988, before the motor accident claims tribunal, burdwan, being m.a.c. case no. 85/56 of 1996, on account of the death of one .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-26-2000
Reported in : 244ITR646(Cal)
..... death of the deceased person which burden arises instantaneously with the death of the deceased by virtue of its exigibility to pay tax under section 5 of the act. it is no doubt a statutory liability but the mere fact that the liability is created by the statute will not make ..... been defined by mozley and whitely in law dictionary, sixth edition, at page 173, as meaning--'a charge or mortgage upon real or personal estate'. the act itself defines the expression 'incumbrance' as 'including mortgages and terminable charges', as per section 2(10). in wharton's law lexicon, 'incumbrance' has been defined ..... . faced with this difficulty, counsel for the assessee argued that section 44 must be interpreted independently of the provisions contained in section 74 of the act and that, as provided therein, in determining the value of the estate for the purpose of estate duty, allowance shall be made for debts and ..... estate duty payable on the estate passing on the death of the deceased would not fall within the permissibledeductions within the meaning of section 44 of the act. as observed earlier, this is the view which has prevailed with the karnataka high court in smt. v. pmmila's case : 99itr221( ..... on his death regardless in whom the property may vest only after the debts and incumbrances allowable under part vi (which includes section 44} of the act. two aspects require to be emphasised : (i) that the charge arises only in respect of the immovable property (and not of movable property), .....Tag this Judgment!
Court : Kolkata
Decided on : May-16-2000
Reported in : 2001ACJ1591,(2000)3CALLT369(HC),[2001(88)FLR290],(2000)IILLJ1337Cal
..... the driver thereof.3. the said claim application filed by the applicants/respondents was considered on merit and keeping in view the fact that the monthly income of the deceased was rs. 900/- p.m. only, the learned tribunal below allowed the said application against the appellant herein on contest against ..... entitled to such amount which would have become payable on account of the death of the deceased in terms of the provisions of the workmen compensation act, 1923.for the reasons aforementioned the appeal is allowed in part and the matter is remitted back, with the above observations, to the learned ..... carried in the vehicle. the legislature has also taken care of even the policies which were in force on the date of commencement of the act by specifically providing that any policy of insurance containing any limit regarding the insurer's liability shall continue to be effective for a period of ..... in respect of death or bodily injury of a victim of the accident. it is, therefore, apparent that the limit contained in the old act has been removed and the policy should insure the liability incurred and cover injury to any person including owner of the goods or his authorised representative ..... been filed by the insurance company to show that the policy provides for a different type of stipulation.'13. the decision, however, was rendered under the old act. the fact situation is also different.14. in b.v. nagaraju v. oriental insurance co. ltd., reported in : air1996sc2054 , a question arose as .....Tag this Judgment!