Court : Kolkata
Reported in : 2004(1)CHN363
..... 10,00,000.exemptions(a)assignment of copyright by entry made under the copyright act, 1957, section 18.(b) co-partnership deed,see partnership (no. 46).' 5. subsequent thereto on 31st january, 1994 in exercise of the power conferred by sub-section (2) of section 1 of the indian stamp (west bengal amendment) act, 1990, the governor was pleased to appoint 31st january, 1994 as the ..... date on which the said act shall come into force and published a notification in ..... -section (2) of section 1 of the said amendment act was published, on 17th august, 1992 the indian stamp (west bengal amendment) act, 1992 was published in the calcutta gazette, extraordinary part iii. sections 1 and 3 of the amending act, 1992 are as follows:--'1. short title and commencement.--(1) this act may be called the indian stamp (west bengal amendment) act, 1992.(2) it shall come into force on ..... at the time of hearing, if necessary.4. i humbly submit further that the occasion for printing the said book was due to coming into force of the indian stamp (west bengal amendment) act, 1990, with effect from january 31, 1994, after receiving the assent of the president of india as per notification of the same.a photocopy of the said .....Tag this Judgment!
Court : Kolkata
Reported in : 58STC370(Cal)
..... ] 42 stc 209 where it has been held that in view of the fact that by section 2(b) of the bengal finance (sales tax) (west bengal amendment) act, 1950 'firm' has been excluded from the definition of the word 'dealer' in section 2(c) of the bengal act, a firm cannot be treated as a separate unit for purposes of assessment of sales tax under the ..... partnership firm registered under the indian partnership act, 1932 and which at the material time had the petitioners and one smt. kankan wari baid as partners, carried on the business of selling various articles and luxury goods, apart from dealing with hire-purchase agreement of those articles and were registered dealers both under the bengal finance (sales tax) act, 1941 (hereinafter referred to as the said bengal act ..... up the business or ceased to carry on the business, the transferee would not at all be liable under section 17.18. on a reference to section 42 of the indian partnership act and the terms thereof, mr. ghosh, in the facts and the circumstances of the case, claimed that on the death of smt. kankan wari baid, the ..... baid did not join the erstwhile partnership, there was a separate partnership and in the subsequent rules after civil rules nos. 7660 (w)-7663 (w) of 1975 assessments were not challenged. mr. ghosh further made reference to the provisions of the said bengal act, relating to 'dealer' meaning thereby, any person who carries on business of selling goods in west bengal and includes the government. the .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1977Cal303
..... admitted as partner. we find no ground to hold that the presentcase 19 hit by section 69 of the indian partnership act 15. with regard to the question whether the suit is barred by sub-section (3-a) of section 13 of the west bengal premises tenancy act, the fact is that the plaintiff purchased the suit property in mar., 1963. the suit was filed in ..... decision in b. banerji's case the technical difficulty is overcome after the amendment petition on the ground that 1975 may be taken as the year of institution of the suit for pleadings mentioning grounds under clauses (f) and (ff) of section 13 (1) of the west bengal premises tenancy act. this procedure avoids multiplicity of proceedings and litigative waste without impairing proper justice ..... must rely cannot be allowed to be made use of. the urban land bill of 1976 was introduced in the lok sabha on 28-1-1976. the bill with some amendments was passed on 5-2-1976 and the president gave his assent on 17-2-1976. this objection was not taken in the additional written statement filed before this court ..... plaintiff has any other reasonable and suitable accommodation and disproves the case of the plaintiff. it may be stated that in this appeal the respondent-plaintiff filed an application for amendment of the plaint in view of the decision given in b. banerji's case by the supreme court. additional written statement was put in and additional issues were framed to .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2004SC4335; 2004(3)ARBLR1(SC); 2004(4)AWC3080(SC); 122CompCas145(SC); (2004)4CompLJ370(SC); 2004(5)CTC356; [2005(1)JCR38(SC)]; JT2004(7)SC61; 2004(7)SCALE307; (200
..... out that in the event it is found by the high court that the learned civil judge was wrong in rejecting the application for amendment of the plaint and in fact the respondent-firm was registered under the indian partnership act, the question of throwing out the said suit on that ground would not arise. there cannot, however, be any doubt whatsoever that the ..... alia, on the ground that the same was not maintainable in view of section 69 of the indian partnership act, as the plaintiff-firm was not a registered one. the said finding was arrived at despite the fact that the respondent herein had filed an application for amendment of the said petition. as it appears from the judgment of the learned civil judge, that ..... vs. amritlal chatterjee 2003 (supp.1) sc 308 held that in respect of the arbitral proceedings commenced before coming into force the 1996 act, the provisions of the 1940 act shall apply.12. in view of the aforementioned pronouncements of this court, the impugned judgment cannot ..... this act.'11. this court in milkfood ltd. vs . m/s gmc ice cream (p) ltd. : (2004)7scc288 , relying on or on the basis of shetty's constructions co. pvt. ltd. vs . konkan railway construction and another : air1999sc1535 , thyssen stahlunion gmbh vs . steel authority of india ltd. : air1999sc3923 , fuerst day lawson ltd. vs . jindal exports ltd. : 3scr479 and state of west bengal .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1966Cal573,69CWN929
..... manickchand on which this extraordinary step was taken by the registrar of firms is in these following terms;'to the registrar of firms. west bengal. calcutta. notice is hereby given pursuant to sub-section (1) of section 63 of the indian partnership act 1932, that the firm ramballabh rameswar, 19, nurmal lohia lane, calcutta was dissolved on april 11, 1954. (number of the firm on ..... necessary for the registrar to appear and help the court in this proceeding having regard to section 65 of the indian partnership act which expressly provides:'a court deciding any matter relating to a registered firm may direct that the registrar shall make any amendment in the entry of the register of firms relating to such firm which is consequential upon its decision; and ..... . also referred to the petitioners' own statement that the firm had been dissolved and which statement was made in that suit. on that point also there is an application for amendment of the plaint by the petitioners which is also before us. the reason for which banerjee, j. dismissed the appellants' petition under article 226 of the constitution may be stated ..... the registrar shall amend the entry accordingly.for these reasons, the rule must be made absolute in terms of prayer (a) of the .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2006(4)ALT305
..... as to arrest leakage of stamp duty in the guise of release of co-ownership in the property or dissolutions of partnerships by means of explanations under the definition of conveyance on the lines of amendments carried out by the states of west bengal and gujarat. 7. now the question is whether the statement of objects and reasons can be used in interpreting the ..... g.p. singh, it is observedin other case (cit, mp. v. sodra devi : 32itr615(sc) ), bhagwati, j., while dealing with section 16(3) of the indian income-tax act, 1922, as introduced by the amending act iv of 1937, and in construing the words 'any individual' and 'such individual' occurring therein, restricted their meaning to 'males' on a consideration that the statement of ..... objects and reasons appended to the bill of the amending act made it clear that the evil which was sought to be remedied was the one resulting from the widespread practice of husbands entering into nominal partnerships with their wives and fathers admitting their minor children to the benefits of the ..... ) in view thereof, i am of the considered opinion that, statement of objects and reasons can be taken into consideration for construing section 2(10) of the stamp act, as amended by a.p. act 8 of 1998. since the intention of the legislature was to arrest leakage of stamp duty on transfer of immovable properties by parties obtaining decrees from civil courts .....Tag this Judgment!
Court : Kolkata
Reported in : 143CompCas44(Cal),96SCL233(Cal)
..... the plaintiff is an act within the meaning of section 25 of the indian partnership act, 1932, read along with section 2(a) thereof which reads as follows:2. in this act, unless there is anything repugnant in the subject or context,-(a) an 'act of a firm' means any act or omission by all ..... the excise authorities in favour of the widow of the erstwhile proprietor. the widow also obtained registration in her name from the commercial tax officer, west bengal and registration under the provisions of the central sales tax (registration and turnover) rules, 1957. it is stated that the deceased proprietor had ..... not maintainable. upon such objection being taken, the hearing of the suit was adjourned for a fortnight during which the plaintiff applied for amendment. the amendment was allowed with some reservation but it was recorded in such order that the plaintiff would only be entitled to such relief as ..... were heard for admission. in one of the matters, the concerned company preferred the appeal which was dismissed with the observation that the amendment was permitted subject to the concerned company being permitted to carry all objections to the hearing stage.4. at the outset, the company ..... the proprietorship concern was non-existent upon the death of erach medhora and that the petitions were not maintainable. applications were made for amending the cause titles relating to the three petitions. the companies opposed the applications on the ground that the claim being the subject-matter of .....Tag this Judgment!
Court : Kolkata
Reported in : AIR2004Cal13,(2003)3CALLT539(HC)
..... 1) of the indian stamp act which is as follows:'conveyance-- 'conveyance' includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by schedule. the learned counsel for the appellant also submits that to, this clause 10 by way of west bengal amendment the following explanation has ..... been added:--explanation:- an instrument-- (i) where by a co-owner of a property having defined share therein transfer such share or part thereto to another co-owner of the property or divides such property among co-owners or--(ii) where by a partnership transfers is share in the property ..... of the partnership business to another partner or to other partners, whether separately or together with transfer of other business, assets on retirement or dissolution, or whereby he ..... contributes to the capital partnership firm of transferring his right and title to or interest in, any property, is for the purpose of this clause, an instrument by which property is transferred. the .....Tag this Judgment!
Court : Kolkata
Reported in : AIR2008Cal1,2008(2)CHN18
..... or sub-lease, as contended by the learned advocate for the respondent, is out of the way.13. sub-sections (1) & (2) of section 47a of the act which was introduced by the west bengal amendment act, 1990, effective from 31-1-94 and deals with the procedure of valuation of instrument of conveyance etc. undervalued run as follows:47a--instruments of conveyance, etc., undervalued ..... west bengal reported in 2002 (2) chn 160, relying upon which the judgment was passed by the learned single judge, was delivered on 19-5-2000 which is long before the west bengal amendment act, 1998 amending article 63 of schedule ia and some other provisions, coming into force from 15-3 ..... advocate for me state, on referring to articles 63 and 23 of schedule ia, definition of 'market value' as embodied in section 2(16b) of the indian stamp act, 1899, as amended and rule 3(2) of the west bengal stamp (prevention of undervaluation of instruments) rules, 2001 assailed the impugned judgment and order contending that the case of sunil kumar dey v. state of ..... areas within the jurisdiction of any municipal corporation or exemptions municipality or a no- (a) assignment of copyright by entry tilled area; made under the copyright act, 1957 (14 of 1957), section 18, (b) co-partnership deed. see partner- (b) five per centum of ship (no. 46) the market value when the property is situated in the areas other than those in .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1965Cal294,69CWN57
..... and i see no reason why this should not be the central subject. there is no amended act of west bengal so far as the insurance act is concerned and there is no rule for the insurance act for the state of west bengal. it is a central act and a central subject out and out and calcutta regional council is a part of the all ..... kind of insurance namely, general insurance. section 2(8) of the said act defines an 'insurance company', as any insurer, being a company, association or partnership which may be wound up under the indian companies act, 1913, or to which the indian partnership act, 1932, applies. section 2(9) of the said act defines an 'insurer'. briefly speaking, it means any individual or unincorporated body ..... of individuals or body corporate, carrying on insurance business in india or having its principal place of business in india and also includes certain individuals having standing contracts with underwriters. section 84a of the said act ..... the catering rights of providing mineral waters on the east indian railway system. by the contract, (he government had a right to fix maximum prices and to control to some extent the work of the appellants. an industrial dispute occurred between the appellants and their workmen, and the government of west bengal, by its order dated december 28, 1948 referred .....Tag this Judgment!