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Judgment Search Results Home > Cases Phrase: patents Court: kolkata Year: 1967 Page 1 of about 16 results (0.008 seconds)

Mar 10 1967 (HC)

Western Engineering Co. Vs. Paul Engineering Co.

Court : Kolkata

Decided on : Mar-10-1967

Reported in : AIR1968Cal109

..... , there is no substance in such contention. it is difficult to say under what circumstances the constituted attorney has verified the affidavit and there is no bar under the indian patents and designs act for a constituted attorney to verify a petition or an affidavit. lastly, mr. tibriwala has argued that the subject-matter involves complicated questions of fact and, as ..... petitioner's design not being novel or original, therefore, cannot be sustained. in this connection, mr. sankar ghosh has drawn my attention to the following passage in blanco white's patents for inventions' (3rd edition) page 263:'the issues in an action for infringement of design normally reduced to the complementary questions of validity and infringement, it should be noted, however ..... exist also very conspicuous points of identity between the two. 7. i may now discuss the relevant law on this point. the material portions of section 51a of the indian patent and designs act, 1911 read as follows :'cancellation of registration -- any person interested may present a petition for the cancellation of the registration of a design- (a) at any time ..... originality was in respect of the shape and configuration of the design of the said locks for cycle as illustrated in the annexure to the certificate of the controller of patents and designs dated may 25, 1965 which are annexed to the petition and collectively marked 'a'. after such registration, the petitioner has been manufacturing commercially the said cycle lock and .....

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Apr 10 1967 (HC)

Murray (inspector of Taxes) Vs. Imperial Chemical Industries Ltd.

Court : Kolkata

Decided on : Apr-10-1967

Reported in : [1969]71ITR661(Cal)

..... the apportionment of consideration.there is no doubt here but that the rights were fixed capital assets. [reference was made to nethersole v. withers.] patent rights are always fixed capital assets unless the owner is dealing in them. it if of course always possible for the owner of a capital asset ..... the correct approach : see inland revenue commissioners v. roll-royce ltd., per viscount simonds, lord reid, and lord radcliffe. one way of exploiting a patent is to manufacture and sell under it : another is to grant licences. the granting of sub-licences was part of the overall business of the fibres ..... articles from the agreement products. . . (e) c.p.a. means the calico printers association limited of manchester, england. (f) the c.p.a. patents in the netherlands, belgium, austria, brazil, czechoslovakia, hungary, poland and spain owned by c.p.a., which are set out in the first schedule hereto all of ..... locally or to grant licences to selected foreign companies enabling them a manufacture equivalents of terylene under the c.p.a. and i.c.i. patents. even if i.c.i. had been itself prepared to face the huge capital expenditure involved in setting up sufficient terylene plants abroad to meet ..... for the development of the invention by others. clause 6 of the agreement expressly empowered . at its discretion to grant licence rights in respect of the patents to third parties.in the course of the next few years, . expended much money and effort in the development of the invention. as a result of .....

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Mar 21 1967 (HC)

Dabur (Dr. S.K. Burman) Pvt. Ltd. Vs. Commercial Tax Officer and ors.

Court : Kolkata

Decided on : Mar-21-1967

Reported in : [1967]19STC447(Cal)

..... that the purchase of 'packing materials' stand out as an independent category. assuming for the time being that paper and ink are not required for 'the manufacture' of the patent medicines etc., it cannot be said that the purchase thereof are not to be deducted even, though they are required for 'packing' the medicines etc., the sale of which ..... the revising authority has assumed, without deciding that paper and ink are used by the petitioner, in whole or in ' part, for packing the finished products sold by it, namely, patent medicines, toilet preparations and the like, which are specified in the certificate (annexure 'a') as the goods which are sold by the petitioner. nevertheless, the revising authority has rejected ..... plant, machinery, spare certified by the purchasing dealer parts, accessories and to be required for use in any consumable stores; process in the manufacture of(3) building or plumbing finished patent and proprietary materials or fixtures medicines, toilet, ayurvedic and required for construction, pharmaceutical preparationsfitting out or repair of any for sale.building.3. the petitioner's case is that on ..... the orders at annexures 'g' and 'h' to the petition, dated 13th july, 1962, and 31st january, 1963, respectively.2. the petitioner-firm carries on the business of manufacturing patent and proprietary medicines, toilet goods etc. for sale and is a registered dealer under the bengal finance (sales tax) act, 1941 (hereinafter referred to as 'the act') and holds the .....

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Dec 21 1967 (HC)

Commissioner of Income-tax, W.B. Ii Vs. Chrestian Mining Co. Ltd., Thr ...

Court : Kolkata

Decided on : Dec-21-1967

Reported in : AIR1968Cal359

..... by the liquidator in the course of trading. the court held that there was no evidence upon which the commissioners could find that the sale of the patent rights constituted the carrying on of a trade by the liquidator or by the company.lawrence, j. whose judgment was later on confirmed by the court ..... commissioners held that the trade of the company included dealing in patent rights and that the proceeds of the sale of the rights in question comprising both the sums of pounds 6,500 and pounds 13,500, were ..... made upon the appellant company in the name of the liquidator, it was contended (a) that the company did not carry on any trade of dealing in patent rights, and (b) alternatively, that the sum of pounds 6,500 only fell to be treated as a trading rc-ceipt of the company. the special ..... sale of shares was cancelled, (2) the appellant company was put into liquidation, and (3) the liquidator sold to the said purchasers part of the foreign patent rights for pounds 20,000, the amount of pounds 13,500, already paid being treated as part of the purchase price.14. on appeal against an assessment ..... liquidation, the decision in wilson box v. brice, (1936) 20 tax cas 736 may be cited. there in july 1933 the appellant company acquired certain foreign patent rights. subsequently the shareholders of the company agreed to sell all the shares to two individuals for pounds 50,000, payable in instalments. the purchasers paid sums .....

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Jul 18 1967 (HC)

Chandi Charan Lala Vs. Tax Recovery Officer, 24 Parganas and ors.

Court : Kolkata

Decided on : Jul-18-1967

Reported in : AIR1968Cal257,1968CriLJ732,[1968]68ITR721(Cal)

..... and then appoint him as an additional district magistrate, as is required by the code. the technical vegaries of the departments, due to carelessness, indifference or otherwise, cannot efface this patent fact, and i cannot declare the appointment dated the 28th march, 1960 to be invalid.4. this finding, however, carries us up-to the 28th february, 1961 only. we have ..... peculiar defect of the first notification was that it was only an order of re-employment as an additional district magistrate without conferring any power as a first class magistrate patently this was not a compliance with the terms of section 10 (2) because it is only magistrate of the first class who can be appointed as a first class magistrate ..... that the two stop-gap letters issued by the deputy secretary could have no legal validity to continue the appointment as it was not made by the governor. it is patent that the governor's name was not used in the letters and it was not formally couched in the form of an order of the governor ..... . patently, therefore, it cannot be claimed to be an order expressly to be taken in the name of the governor within the meaning of article 166(1) of the constitution; but, .....

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Dec 21 1967 (HC)

Commissioner of Income-tax, West Bengal Ii Vs. Chrestian Mining Co. Lt ...

Court : Kolkata

Decided on : Dec-21-1967

Reported in : [1968]70ITR371(Cal)

..... of the company included dealing in patent rights and that the proceeds of the sale of the rights in question, comprising both the sums of pounds 6,500 and pounds 13,500, were trading receipts received by ..... -35 for the sum of pounds 20,000, made upon the appellant-company did not carry on any trade of dealing in patented rights, and (b) alternatively, that the sum of pounds 6,500 only fell to be tread as a trading receipt of the company. the special commissioners held that the trade ..... ) the agreement for the sale of shares was cancelled, (2) the appellant company was put into liquidation, and (3) the liquidator sold to the said purchased part of the foreign patent rights for pounds 20,000, the amount of pounds 13,500, already paid being treated as part of the purchase price.on appeal against an assessment for the year 1934 ..... carry on business after liquidation, the decision in wilson box (foreign rights) ltd. (in liquidation) v. brice may be cited. there in july, 1933, the appellant-company acquired certain foreign patent rights. subsequently, the shareholders of the company agreed to sell all shares to two individual for pounds 50,000, payable in instalment. the purchasers paid sums amounting to pounds 13 .....

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Jul 17 1967 (HC)

Jogesh Chandra Roy Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Jul-17-1967

Reported in : AIR1968Cal528

..... only for a period of one year with an option to the government to renew at the end of the period looking through the papers on record, however it is patent that the authorities concerned did not place much importance to this statutory provision in the announcement by which applications for licence were invited: nor in any of the orders of ..... a mandamus upon the collector can at this stage be issued by this court. nevertheless if the magistrate's order by quashed and the rule made absolute it is quite patent in view of the nature of the order dated 5th october, 1966 upon which the renewal in favour of opposite party no. 6 has been granted, that such renewal must .....

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Jan 25 1967 (HC)

Taraprasanna Choudhry Vs. Agricultural Income-tax Officer

Court : Kolkata

Decided on : Jan-25-1967

Reported in : AIR1967Cal532

..... of cases that the plea of alternative remedies or non-exhaustion of statutory remedies is of no avail in cases where there is a complete lack of jurisdiction, which is patent, as has happened in the instant case: venkateshwaran v. ramchand, : 1983ecr2151d(sc) : bhopal sugar industries ltd. v d.p. dube : [1964]1scr481 , : [1961]41itr191(sc) . the case of thansingh v ..... (sc) (ibid); collector of monghyr v keshav, : [1963]1scr98 , i.t.o v. short bros. : [1965]57itr349(sc) (sic) in the case before me, the absence of jurisdiction is so patent in view of the provisions of section 38(1) of the act upon which the officer assumed jurisdiction, that the court should not, in its discretion, refuse relief.44. in .....

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Mar 16 1967 (HC)

Ramendra Nath Ghosh Vs. Commissioner of Income-tax and Others.

Court : Kolkata

Decided on : Mar-16-1967

Reported in : [1967]66ITR414(Cal)

..... cases - and the instant case is in point - where the error, irregularity or illegality touching jurisdiction or procedure committed by an inferior court or tribunal of first instance is so patent and loudly obtrusive that it leaves on its decision an indelible stamp of infirmity or vice which cannot be obliterated or cured on appeal or revision. if an inferior court ..... or tribunal of first instance acts wholly without jurisdiction or patently in excess of jurisdiction or manifestly conducts the proceedings before it in a manner which is contrary to the rules of natural justice and all a accepted rules of procedure .....

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May 17 1967 (HC)

Panchu Gopal Das Vs. the State

Court : Kolkata

Decided on : May-17-1967

Reported in : AIR1968Cal38,1968CriLJ40

..... expert witness was examined without any previous notice to defence counsel to enable him to test the opinion given by the witness instantly in the witness box as also the patent improbability of the posture suggested, leads us to reject the opinion in support of the theory to establish which prosecution examined dr. roy. we prefer to accept the opinion of .....

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