Court : Kolkata
Decided on : Apr-08-1986
Reported in : (1987)ILLJ175Cal
..... to annexure 'b' to the affidavit-in-reply dated april 3, 1984, at page 23. the said annexure relates to the appointment of certain allopathic medical officers by the state on ad-hoc basis (vide paragraphs 3 and 7 of the annexure). it show's that the said officers we given a ..... controverted this stand of the respondents on different grounds.11. his first contention was that it was discriminatory since it is not only other ad-hoc medical officers who have been given regular scales; such scales have also been given to employees much inferior in rank and status.12. the second contention of ..... a well-settled principle and is implicit in article 14 of the constitution. and since the petitioners are rendering service of identical value as the regularised homoeopathic medical officers, who have been given a scale of pay, at least the said scale cannot be denied to the petitioners.6. mr. mukherjee, the learned ..... on fixed emoluments.7. coming now to the rival contentions of the parties, it is not disputed that the petitioners nos. 2 to 14 who are qualified homoeopaths, joined as homoeopathic medical officers in the department of health and family welfare, government of west bengal on ad-hoc basis as far back in ..... drivers belonged to different departments and that the principle of 'equal pay for equal work' is not a principle which the courts may recognize and act upon, the supreme court held that there was no reason for giving the drivers of the delhi police force a lower scale of pay than others .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-19-1986
Reported in : 67STC93(Cal)
..... , government of india forms stores, being a department of the government of india, be regarded as a 'person' within the meaning of the definition clause of the term 'dealer' under section 2(b) of the central sales tax act ?q. 2. can the transactions of supply of forms by the assessee to the various departments and undertakings of the government during the material period on ..... it was carrying on business as a dealer in the state. learned advocate submitted that this fact distinguished the present case from the case before the supreme court in government medical store depot air 1985 sc 1748.19. learned advocate submitted further that in the instant case the tax authorities had sufficiently investigated the matter and had called upon the assessee ..... . learned advocate referred to an official publication, named 'introduction to indian government accounts and audits'.14. learned advocate next submitted that the decision of the assam high court in government medical store depot (civil rule no. 460 of 1969 decided on 26th june, 1973-gauhati high court) on the basis of which the tribunal passed its order had been since reversed ..... intended to make some amount of profit or gain out of the transactions. the tribunal came to this conclusion following a decision of the assam (gauhati) high court in government medical store depot v. superintendent of taxes, gauhati (civil rule no. 460 of 1969 decided on 26th june, 1973-gauhati high court), where the facts were almost identical. the tribunal also .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-19-1986
Reported in : (1987)0CALLT29(HC)
..... state, : 1973crilj1783 it must be held, therefore, that no prejudice was caused to the appellant even though, the medical evidence was not specifically brought to his notice during his examination under section 313 cr.p.c.it is also urged by the learned advocate that had the appellant intended to kill his wife he ..... situation where 'sufficient to cause death'. we do not see any reasons, therefore, to alter the conviction in this case to one under section 304 part ii of the penal code as suggested by the learned advocate for the appellant.the learned advocate also points out that the opinion of the doctor ..... apparao v. orissa, 1983, crl.l.j. 953 the learned advocate argues that at worst the appellant could be convicted under section 304, part-ii of the indian penal code and never under section 302 of the said code.we do not find any great merit in this argument also. it appears from the evidence of s ..... a culpable homicide a murder if death has actually been caused and intention to cause such injury or injuries is to be presumed from the act or acts resulting in the injury or injuries. in the present case injuries caused by the appellant were sufficient to cause death and his intention to cause ..... the materials on record also do not raise any doubt as regards any of the ingredients of the offence. the statement of lakshmi (p.w.2) under section 364 cr.p.c. cannot be treated as substantive evidence for reasons given by the learned sessions judge. insanity also cannot be presumed from only .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-09-1986
Reported in : AIR1988Cal228,1987(13)ECC83,1987(27)ELT626(Cal)
..... advanced on behalf of the petitioners, it was contended by mr. roy chowdhury, the learned counsel representing the respondents, that since in view of the definition of 'imported goods' as given in section 2(25) of the customs act, goods brought into india from a place outside india continue to be imported goods till their clearance for home consumption, it would be wrong to ..... refers to levy of duty on goods imported without any reservation and without in any way trying to restrict or limit the scope of the definition of imported goods as given in section 2(25) of the customs act.28. there appears to be no warrant for the proposition that the situation relating to levy of duty prevailing at the time of the importation ..... . in my judgment, this contention of mr. roy choudhury, has sufficient force in it. it is true that in view of the definition of 'india' as given in section 2(27) of the customs act, importation takes place as soon as the goods enter the indian territorial waters, but though the importation is complete at' that point of time, the imported goods in view ..... in the month of january, 1980 either actually or under the deeming provision of the proviso to section 15(1) of the customs act.24. the above contention was sought to be supported by the bombay decisions and particularly by the decision in all india medical corporation v. a, r. almeida, 1981 elt 929 (bom), where contrary to the full bench decision of .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-10-1986
Reported in : (1987)0CALLT179(HC)
..... judge failed to appreciate that the said institute, on the face of the records, was a statutory body within the meaning of section 2(f) of the said act and section 39(2)(a) confer powers on the council of the same to provide for regulations relating to the terms of office, its powers, duties ..... taking into account the actual facts, which established that the writ petitioner was an employee of the statutory body within the meaning of section 2(f) of the said act there was certainly a statutory relationship which could have been established by taking recourse to a writ proceedings. he further contended that the ..... the said institute or the council of the same had the authority to review, even though the said power of review has not been indicated definitely in the provisions of the statute and the regulations as mentioned hereinbefore.42. in reply and while on the question of delegation on the validity ..... 1964, after successful completion of the necessary course. the appellant has also given the particulars as to how and when he got his ph.d. degree in management from delhi university in 1965 and has stated that before joining the services of the said institute, he held important position as a ..... for the year 1975-76, in recognition of his distinguished career as an accounting scholar. he has also stated to have received his m.a. degree in commerce from the university of calcutta in 1952 and thereafter, he got himself associated as a research officer to the special committee for commerce .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-18-1986
Reported in : 42CompCas466(Cal)
..... discharging was undoubtedly secretarial function. section 2(45) of the companies act, 1956, defines the expression ' secretary ' as follows :''secretary' means any individual possessing the prescribed qualifications appointed to perform the duties which may be performed by a secretary under this act and any other ministerial or administrative duties.'34. the notification read with the definition of 'secretary' makes it ..... here, the recommendation was the only qualification.5. m. n. parasuraman, sslc (matriculation standard) retd. secretary : it is not known how he could be admitted having no requisite degree.6. mr. r. balaganghadharan--retd. secretary (retired on march 31, 1968) : institute's own records show that mr. balagangadharan senta telegram to mr. subbaraman, secretary of the institute ..... is the confidence reposed by the employer on the skill of the concerned employee who could discharge the responsibilities entrusted upon him that really mattered and not the degrees or diplomas. such confidence is evident in this case from the letters written by the company to the institute.40. having regard to the facts and circumstances ..... a member. firstly, the applicant must possess one of the qualifications mentioned in the said notification. one of such qualifications is a degree in law or postgraduate degree or diploma in management science or post-graduate degree in commerce ; secondly, the applicant for membership must be working as a secretary of a public limited company as on august .....Tag this Judgment!
Court : Kolkata
Decided on : May-02-1986
Reported in : AIR1987Cal181,1986(10)ECC220,1987(11)LC193(Calcutta),1986(25)ELT516(Cal)
..... in issuing the said impugned notification the learned advocate for the appellant drew our attention to section 3(8) of the general clauses act 1897 the material part whereof is as follows :'3. definitions -- in this act, and in all general acts and regulations made after the commencement of this act, unless there isanything repugnant in the subject or context,-- (8) 'central government' shall - (b) in ..... . this decision does not appear to be of any particular relevance to the instant case. 23. learned advocate also cited smith v. hughes reported in (1960) 2 all er 859. section 1 of the street offences act of 1959 of england laid down that it would be an offence for a common prostitute to loiter or solicit in a street or public place ..... have effect in respect of such prohibition. learned advocate drew our attention to section 11 of the customs act, 1962 the relevant portion of which reads as follows : --'(1) if the central government is satisfied that it is necessary so to do for any of the purposes specified in sub-section (2), it may, by notification in the official gazette, prohibit either absolutely or ..... the case of orders and other instruments inserted, namely, relating to the office of the chief controller of imports & exports, by the chief controller of imports & exports, this is rule 2(ii) (aa) of the authentication rules of 1958, as amended. therefore, it is clear that the chief controller of imports and exports has been authorised to authenticate orders passed in the .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-04-1986
Reported in : AIR1987Cal157,68CompCas272(Cal)
..... court was more concerned with the exercise of the discretion by the learned judge in refusing to stay the suit under section 68(2) of the said act but the court impliedly accepted the contention that section 68(1)(a) had no application on the facts of that case. the court observed in paragraph 16 (at ..... the negligence of the bank itself. because of the negligence of the bank which resulted in the loss of property it was held that section 141 of the contract act came into operation. these are not the facts in the instant case before us. there is no such allegation that security has been ..... was lost on account of the negligence of the bank. on the aforesaid facts the supreme court held that in the circumstance aforesaid section 141 of the contract act 1872 would be attracted. supreme court held that even if the surety of personal guarantee is not aware of any other security offered ..... that condition was fulfilled. neither the principal debtor nor the surety discharged the admitted liability of the principal debtor in spile of demands. under section 128 of the contract act, save as provided in the contract, the liability of the surety is coextensive with that of the principal debtor. the surety became thus ..... interest, but the nature and terms of the security may negative any personal liability on the part of the borrower; ram narayan singh v. adhindra nath air 1916 pc 119' . 'and as held in the case of benoy krishna deb v. debendra kishore nandy (1911) 9 ind cas 660 (cal) a stipulation .....Tag this Judgment!
Court : Kolkata
Decided on : May-02-1986
Reported in : AIR1987Cal248
..... against other interested members.30. sub-section (4) of section 44 of the west bengal estates acquisition act, 19-53 postulates that every entry in the record of rights finally published under sub-section (2), including an entry revised under sub-section (2a), made under section 42a or corrected under section 45a shall, subject to any modification ..... conferred the finality and suits in respect of such disputes shall either be not maintainable or in cases of pending proceedings those shall abate. sub-section (2)(a) makes a similar provision in respect of any suit if it relates to alteration of any entry made in the record of rights finally ..... on merits. to this, mr. roy chowdhury pointed out that as would appear from the pleadings, that the parties went to the trial with the definite knowledge of each others case so there would not be any occasion for a remand as claimed by mr. banerjee and that too in the facts ..... styled then the suit will not be barred and the civil court will have jurisdiction to proceed with the suit in spite of section 57b(2) of the act. the legislature has powers to take away the jurisdiction of civil courts in respect of any matter coming within the mischief of ..... and exclusion and ouster following thereon forthe statutory period. there can be no question of ouster, if there is participation in the profits to any degree. it should be remembered thatin the connected suit before the concerned appeal before the supreme court, the suit was one for partition and the facts .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-27-1986
Reported in : 165ITR115(Cal)
..... which could apply to all cases and in all conceivable circumstances. the question is largely one of degree and will have to be decided after consideration of the facts of each particular case.'5 ..... income-tax officer inspected the factory (relating to the assessment year 1962-63) and after duly satisfying himself allowed the claim for relief under section 84 for miniature prefocus lamp being a new undertaking for that year. 6. it cannot be said that these factors are irrelevant or extraneous ..... industrial undertakings involving the installation of a few machineries and could not be called ' newly established industrial under-takings ' within the meaning of section 84 in respect of glass bulb blowing unit, gaseous lamp unit and miniature prefocus lamp unit.3. we are concerned in this reference with ..... tribunal was right in holding that the assessee was entitled to relief under section 84 of the income-tax act, 1961, in respect of the assessment years 1963-64, 1965-66, 1966-67 and 1967-68? 2. whether the tribunal was right in holding that the sum of rs. 3 ..... act, 1922, which corresponds to section 84 of the income-tax act, 1961, in which it has clarified, inter alia:' in order to be entitled to the concession, it is not necessary that a separate company should be formed to operate the new undertaking. at the same time, it is very difficult to give in general terms a precise and exhaustive definition .....Tag this Judgment!