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Judgment Search Results Home > Cases Phrase: medical degrees act 1916 section 2 definitions Court: kolkata Year: 1963 Page 1 of about 21 results (0.100 seconds)

Mar 11 1963 (HC)

Ram Kumar Agarwalla and Brothers Vs. Commissioner of Income-tax, Calcu ...

Court : Kolkata

Decided on : Mar-11-1963

Reported in : [1964]52ITR82(Cal)

..... ,000 out of rs. 6,00,000. it is needless for us to reiterate that the definition of business in section 2(4) of the income-tax act is not an exhaustive definition but it is an inclusive one in the widest possible terms as including 'any trade, commerce or manufacture or any adventure or concern ..... joint venture in consideration of their not competing with the rival group and could not be considered to be casual within the meaning of section 4(3)(vii) of the act.after the remand report the president on a consideration of all the facts came to the conclusion that the receipt was a revenue receipt ..... of rs. 1,75,000 was a non-recurring casual receipt exempt from tax under section 4(3)(vii) of the act or that it was in any way a capital receipt as distinct from a revenue receipt. the assessee appealed to the appellate tribunal. before ..... or the exercise of a profession, vocation or occupation', and was of a 'casual and non-recurring nature' within the meaning of section 4(3)(vii) of the income-tax act.both the income-tax officer as well as the appellate assistant commissioner rejected the claim of the assessee that the receipt of this sum ..... -tax reference under section 66(1) of the income-tax act the following questions have been aske :'1. whether there was any material on record for the president to give a finding to the effect that the contention of the assessee that it intended to buy the mills was without any basis whatsoever?2. was the receipt .....

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Jul 19 1963 (HC)

Patent and Trade Mark Agencies Employees Union Vs. William Frederic De ...

Court : Kolkata

Decided on : Jul-19-1963

Reported in : AIR1964Cal80

..... people of bombay. the supreme court observed that though the words used in the definition clause of section 2(j) of the act were of very wide denotation'a line would have to be ..... . that is why on broad and general considerations which cannot be ignored, a liberal profession like that of an attorney must, we think, be deemed to be outside the definition of industry under section 2(j).' the supreme court incidentally referred to tha view taken with regard to solicitors by learned judges of this court in brij mohan bagaria v. n. c. chatterjee ..... the main question was whether a group of hospitals which served as a clinical training grounds for students of the grant medical college, a government college run and managed by the state of bombay for imparting medical sciences leading to the degrees of bachelor of medicine and bachelor of surgery of the bombay university as well as various post-graduates qualifications of the ..... said university were an industry within the meaning of the act. there was no dispute that the hospitals were managed for providing medical relief and promoting the health of the .....

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Apr 05 1963 (HC)

Commissioner of Income Tax Vs. Jogendra Nath Naskar and anr.

Court : Kolkata

Decided on : Apr-05-1963

Reported in : AIR1965Cal570

..... position regarding tax on hindu deity is not clarified even up to the present day.93. 'assessee' under section 2 of the act means a person. 'person' again is an inclusive definition like clause 3(42) of the general clauses act. there are six categories of assessees (section 3):(a) the individual;(b) the hindu undivided family;(c) the company:(d) the local authority;(e) ..... are generally ex-empted from liability to pay income-tax.' he quotes in that connection section 4(3) of the indian income-tax act, but points out that religious purpose is not defined in that section but charitable purpose is described as including relief of the poor, education, medical relief and the advancement of any other object of public utility. speaking on the ..... (i) or clause (ii) shall operate to exempt from the provisions of this act that part of the income from property held under a trust ..... the income applied or finally set apart for application thereto. there is at the end of this sub-section (3) of section i an attempt to define charitable purpose and it is provided there:'in this sub-section 'charitable purpose includes relief of the poor, education medical relief, and the advancement of any other object of general public utility, but nothing contained in clause .....

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Jul 05 1963 (HC)

Brahmo Samaj Educational Society and ors. Vs. West Bengal College Empl ...

Court : Kolkata

Decided on : Jul-05-1963

Reported in : AIR1964Cal48,67CWN878,[1963(7)FLR357]

..... with the argument that section 2(j) of the industrial disputes act defined the word 'industry' as a word of wide import and it would be necessary to read the word in' its widest denotation. mr. sanyal argued that any attempt at putting any artificial restraint on the word 'industry' would he unjustifiable and would defeat the purpose of the definition. in support of ..... physical, intellectual, moral and emotional development. to speak of this educational process in terms of industry sounds so completely incongruous that one is not surprised that the act has deliberately so defined workmen under section 2(f) as to exclude teachers from its scope.' 28. the work of imparting education is carried on with the assistance and co-operation of teachers. in the ..... a college and f. aclasses were opened in the year 1881 and b.aclasses in the year 1884. thus within a comparatively short period the institution developed intoa full-fledged degree college. the late anandamohan bose, as founder of the institution, madeover the college building to a body of trustees inthe year 1899 and subsequently, in the year 1905,the college ..... of trustees for the college. 10. in matter no. 19 of 1962 the petitioner is asutosh college a society registered under the societies registration act. the college, originally known as south suburban college came into existence in 1916, at the initiative taken by the general committee of south suburban school, which was itself a society, for imparting education to young-men in .....

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Aug 14 1963 (HC)

Bengal Motion Pictures Employees Union, Calcutta Vs. Kohinoor Pictures ...

Court : Kolkata

Decided on : Aug-14-1963

Reported in : AIR1964Cal519,(1965)ILLJ387Cal

..... made to the judgment of the supreme court in : (1961)iillj663sc , where it was pointed out that'the significance of the definition contained in section 2(h) of the act lies in the fact that the rate of wages may be increased but no change can be made in the other terms of the ..... does not include inter alia, the value of any house accommodation, supply of light, water medical attendance or any other amenity or any service excluded by general or special order of the appropriate government under section 2(i) 'employee' means any person who is employed for hire or reward to do any work ..... does not include-(i) the value of-(a) any house-accommodation, supply of light, water, medical attendance, or(b) any other amenity or any service excluded by general or special order of the appropriate) government. section 2(i) defines an- employee as follows:'employee means any person who is employed for hire, reward ..... subsistence of life but for the preservation of the efficiency of the worker, and so it must also provide for some measure of education, medical requirements and amenities' and said 'the concept about the components of the minimum wage thus enunciated by the committee has been generally accepted by industrial ..... fn mofussil towns and other areas. again it is possibla that the necessities of employees working in mofussil areas or in unhealthy localities for medical expenses may be greater than in towns like calcutta or the cost of living in populous town is greater than in mofussil areas or in .....

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Jun 19 1963 (HC)

Siddheswar Paul Vs. Prakash Chandra Dutta

Court : Kolkata

Decided on : Jun-19-1963

Reported in : AIR1964Cal105,68CWN30

..... is le.it of his first submission. this i have explained above but, in my view, the said first submission has, evea apart from that, no substance. 76. under the act (section 2(h)), a 'person continuing in possession after the determination of his tenancy', is a 'tenant' until a decree or order is obtained against him for eviction, and, under ..... (i) that the payment must be made by the 15th of each succeeding month. i am unable to persuade myself that the legislature having in its section 17 laid down definitely that 'payments must be made month by month by the 15th of each succeeding month irrespective of whether there was a contract fixing a date of payment or not would ..... month.' 30. the learned judge said that he was unable to persuade himself that the legislature having laid down a definite period for payment in section 17 would still have contemplated that the payment within a different period as provided for in section 22 would still satisfy its conditions. the result was that an order was made striking out the defence. 31. the ..... . 96. in : air1958cal593 . das gupta, t. did not take the same view as renupada mukherjee, j. and found unable tot persuade himself 'that the legislature having in its section 17 laid down definitely that payments must be made month by month by the 15th of each succeeding month irrespective of whether there was a contract fixing a date of payment or not .....

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Sep 19 1963 (HC)

Commissioners for the Port of Calcutta Vs. General Trading Corporation ...

Court : Kolkata

Decided on : Sep-19-1963

Reported in : AIR1964Cal290,68CWN410

..... him. the learned judges further observed:'it cannot be denied that railway receipt is a document of title as will appear from the definition of the term in sale of goods act, section 2(4) and enables the person mentioned as consignee to give a valid discharge with respect to the goods to which it relates. ..... council in 43 ind app 164 : (air 1916 pc 7), and is, therefore, only this that railway receipt and other documents mentioned in section 2(4) of the sale of goods act are assimilated to bills of lading. for the purpose of sections 103 and 178 of the indian contract act. except for this limited extent these documents ..... many a legal battle in england. but the dusts of controversy seem to have settled long ago and one can now trace the course with a reasonable degree of certainty.57. when goods are sold they are not always in the possession of the vendor; they are often in the possession of a third ..... a judgment of the privy council. i find it utterly impossible to agree with tambe, j. when he says that in 43 ind app 164: (air 1916 pc 7) their lordships of the privy council have 'held that the legislature in india intended to assimilate other documents of title to bills of lading, which ..... no right of stoppage in transitu because the endorsees were entitled to the benefit of section 103 of the contract act against the unpaid vendor. on appeal to the privy council, this decision was upheld in 43 ind app 164 : (air 1916 pc 7). i have already dealt with the judgment of the privy council in .....

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Jun 19 1963 (HC)

Surya Properties Private Ltd. and ors. Vs. Bimalendu Nath Sarkar and o ...

Court : Kolkata

Decided on : Jun-19-1963

..... section 13 or section 34 (4) of the act. the contract of tenancy can be put an end to by ..... not abrogated altogether. there is nothing in the act which nullifies section in of the transfer of property act. consequently when a lease of immovable property determines under that section the erstwhile lessee is protected by the act and continues to be a tenant for the purposes of the act by virtue of the definition in section 2 (h) thereof and can only be evicted as laid down in ..... to give protection to tenants which is not available under the transfer of property act.81. the act does not lay down how a tenancy may be created for which we have to refer to the transfer of property act. the definition of 'tenant' given in clause (h) of section 2 is an inclusive one and brings within its umbrage 'any person continuing in possession after ..... or unsubstantial nature such work of construction falls within the mischief of the clause. it is a mixed question of fact and law in each case whether the extent or degree of construction or erection is such as to make it partake of the character of permanent structure or not.'his lordship went on to add that whether a construction was .....

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Feb 05 1963 (HC)

Commissioner of Income-tax, Calcutta Vs. Associated Clothiers Ltd., Ca ...

Court : Kolkata

Decided on : Feb-05-1963

Reported in : AIR1963Cal629

..... of the profits or gains of any business or profession carried on by him and then it is followed by sub-section (2) dealing with computation of such profits and gains after making allowances mentioned there. section 10(2)(vii) of the income-tax act represents one such allowance namely in respect, inter alia, of a sale of building, the amount by which its written ..... of case-law are discernible in this respect. the first line of cases is represented by the observation of the master of the rolls in re yenidje tobacco co. ltd., (1916) 2 ch 426 where it is said that the court would look behind the fact of incorporation if the incorporation was in reality the incorporation of a partnership and would treat ..... such as in the well known case of daimler co. ltd. v. continental tyre and rubber co., (great britain) ltd., (1916) 2 ac 307. the third line of cases is supplied by special acts and special jurisdictions such as in applying the rent restriction acts the court has always looked to the reality of the transaction and would not allow the purpose of the ..... be defeated by the use of the companies acts, as for instance, in samrose properties ltd. v. gibbard, (1958) 1 wlr 235. a similar approach was made in the prize court e.g. in the tommi and the rothersand, (1914) p. 251 and the st. tudno, (1916) p. 291., but these instances are really not departures from the principle that a limited .....

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Feb 20 1963 (HC)

Farbenfebriken Bayer Aktiengesellschaft Vs. Joint Controller of Patent ...

Court : Kolkata

Decided on : Feb-20-1963

Reported in : AIR1963Cal433,67CWN743

..... the evidence before him and the submissions made the controller was satisfied that the grounds specified in clauses (a), (b) and (c) of sub-section (2) of section 22 with respect to patent no. 43679 had been made out. he then proceeded to consider the objection of the patentee, viz., that the applicants ..... at the patent office under section 3 of the act. the procedure upon such an application is laid down in section 5. the application has to be advertised under section 6. the right of opposition to the grant of a patent is given by section 9. under sub-section (2) of section 9 the controller after hearing ..... judicial action is invoked.'in budhi nath jha v. manilal jadav : air1960pat361 (fb), a full bench of the patna high court relied on the definition of a civil proceeding given in stroud's judicial dictionary as a 'process for the recovery of individual right or redress of individual wrong: inclusive ..... the secy. of state for india v. chelikani rama rao, 43 ind app 192: (air 1916 pc 21) where some provisions of the madras forest act v of 1882 had to be considered. the act laid down that the governor in council might constitute any land at the disposal of the government ..... section 109(c) but granted under section 110 the judicial committee upheld the preliminary objection as to the maintainability of the appeal and referring to the judgments in salaman v. warner, (1891) 1 qb 734, bozson v. altrincham urban district council, (1903) 1 kb 547 and issacs and sons v. salbstein, (1916) 2 .....

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