Court : Kolkata
Decided on : Oct-07-1966
Reported in : AIR1967Cal423
..... bengal municipal act. a decision as this goes heavily against mr. chittatosb mookerjee's contention noticed above. in short, there the contention about estoppel is ..... . the decision in dr. h. s. rikhy v. new delhi municipal committee, : 3scr604 , which mr. chittatosh mookerjee seeks to distinguish, in anticipation of mr. harinarayan mukherjee citing it (as indeed he cites in fact), turns on the construction of section 47 of the punjab municipal act, 3 of 1911, the language of which bears striking similarity with section 103 of the ..... effective signature.'so, commissioner md. osmanali's signature as a witness to the impugned agreement cannot be an effective signature within section 103, sub-section (2), of the bengal municipal act. i hold accordingly therefore, the fourth point of mr. chittatosh mookerjee fails as well.37. the fifth and last point now remains. the reasons given by the learned munsiff ..... a year failing, a monthly tenancy would not be created by delivery of possession and payment of rent, because infraction of section 103, sub-section (2), of the bengal municipal act, would come full-circle back, preventing thereby the creation of even a monthly lease. b. the impugned agreement being invalid ab initio, and not being bad for lack of .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-27-1966
Reported in : AIR1967Cal231
..... legislature of the union and a state, though in a limited way, inasmuch as a local authority, such as a municipality, exercises governmental powers within a local area and also legislative powers, though of a subordinate nature, within the limits imposed by the statute which ..... and legislature of the union or a state or a local authority, such as a municipality and like bodies which come within the definition of the expression 'local authority' in section 3(31) of the general clauses act, 1897, which has been imported to interprete the expression 'local authority' in article ..... creates the municipality.13. the residuary expression other authorities' comes after 'local authorities'. it is to be noted that the word 'authority' is common ..... publications to appreciate the change in the legal position which has come into existence after the formation of the company registered under the companies act and the transference of the business from the government department to that company. in fact, the very object of the government in constituting ..... 12 (cf. sarangapani v. madras port trust, : air1961mad234 ; kishan singh v. state of punjab, (3) (fb)). though there has been some controversy as to whether .....Tag this Judgment!
Court : Kolkata
Decided on : May-11-1966
Reported in : AIR1968Cal345,65ITR95(Cal)
..... crimes and misdemeanour, but all suits in favour of the state for the recovery of pecuniary penalties for any violation of statutes for the protection of its revenue or other municipal laws, and all judgments for such penalties.'22. the foregoing proposition has been ensured in india by adopting the definition of an 'offence' in section 3(38) of the ..... customs authorities and they must bring home the guilt to the person alleged to have committed a particular offence under the said acts by adducing satisfactory evidence...' 32. similar observations are to be found in gian chand v. state of punjab : 1983(13)elt1365(sc) .33. once it is held that a proceeding is penal or quasi-criminal in character, the following ..... decisions cited in support of the rival contentions establish that the assessment proceedings are not binding on the income-tax authorities in proceedings under section 28 of the income-tax act it is true that materials disclosed in assessment proceedings can be taken into consideration but such materials do not constitute res judicata. the bombay, gujarat and patna decisions are ..... justified in treating the amount as the assessee's income from undisclosed source.3. thereafter the income-tax officer started proceedings under section 28(1)(c) of the income-tax act for imposition of penalty for concealing income and deliberately furnishing inaccurate particulars thereof. the income-tax officer imposed a penalty of rs. 66,000. the appellate assistant commissioner on appeal .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-23-1966
Reported in : AIR1968Cal174,71CWN700
..... the judgment in : air1964sc1451 was not a judgment directly on section 167(8) and section 182 of the sea customs act.57. there is one other aspect of this matter. in municipal council, khurai v. kamal kumar : 2scr653 , it has been observed that the high court would not ordinarily ..... v. fernando, 1960 (1) wlr 223; russell v. duke of norfolk, (1949) 1 all er 109 at p. 118; board of education v. rice, 1911 ac 179 at p. 182; local govt. board v. arlidge, 1915 ac '20 at pp. 132, 133; byrne v. kinematograph renters society ltd.. (1958 ..... j.) held that the customs authorities in levying additional duly and imposing fine for misdescription of roods under the provisions of the sea customs act, 1878, act in a judicial or quasi judicial capacity. the appellate court said that the customs authorities were required to follow the elementary rules of natural ..... it was held that in holding his proceedings under the sea customs act. the collector acts judicially, vide : 1983ecr1667d(sc) and leo roy frey v. supdt. district jail, amritsar : 1958crilj260 . similarly, in thomas dana v. state of punjab : 1959crilj392 this court has observed that the collector and other officers ..... in the hierarchy mentioned by the sea customs act may have to act judicially in the sense of having to consider evidence and hear arguments in an informal way .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-18-1966
Reported in : AIR1967Cal450
..... 1 all er 112 (116, 120, 122) ga; guruswami v. state of mysore, : 1scr305 ; srinivasa v. state of mysore, : 2scr130 ; state of punjab v. hari krishna (1965) sc (ca) 763 of 1963 da 9-12-1965 (unreported) (now reported in : 2scr982 .36. secondly, it has been urged that the ..... statutory authority cannot adopt a procedure other than that provided by the rules for the situation before the authority vide gandhara transport co. v. state of punjab, : air1964sc1245 .19. ii. the next question for my determination is whether the state government has jurisdiction, under the law, to make the impugned ..... according to law, if it is established that it has not been determined according to the provisions laid down in these rules or the act. r. v. metropolitan police commr., (1911) 2 kb 1131 (c. a.); prescott v. birmingham corporation, (1954) 3 all er 698 (707-8) c. a.9. ..... consider an application or the relevant statutory provisions are contravened in the exercise of his discretionary power, mandamus will issue to command that authority to proceed according to law; (1911) 2 kb 1131 (1138, 1140); r. v. bowman , (1898) 1 qb 663 (666; 668); r. v. gotham, (1898) 1 qb 802 ( ..... and the orders of the provincial government, the collectors are charged with the collection of the abkari revenue, and with the carrying out of the provisions of this act. . . .'section 14(1) then provides :--'save as hereinafter otherwise provided (a) no intoxicant shall be manufactured.. . . . except under the authority .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-04-1966
Reported in : AIR1966Cal480
..... by the appellant in an application under article 226 of the constitution was discharged.2. the appellant runs a soorki mill, saw mill etc. at municipal holding no. 16, chatubabu's ghat lane, measuring more or less 212 1/4 acre, in the district of howrah. a notice under section 4 ..... of the notification under section 4 of the act. mr. dutt next relied upon a decision of the supreme court in sm. hira devi v. district board, shahjanpur : 1scr1122 . the ..... of the intention to contribute out of the public funds was in fact made before publication of the declaration under section 6(1) of the act. this decision is no authority for the proposition that the decision to contribute out of the public funds must be taken and expressed before publication ..... publication of the notification under section 4, which, therefore, must be struck down. mr. dutt further argued that the declaration under section 6 of the act could not be assailed, as a decision to pay part of the expenses out of public funds was taken before publication of the declaration. but, he ..... referred to the decision of the supreme court in smt. somawanti v. state of punjab : 2scr774 and contended that in that case the notification under section 4 of the act was dated august 25, 1961 and the government of punjab sanctioned a sum of rs. 100 for the expenses of acquisition on september 29, .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-15-1966
Reported in : AIR1966Cal411,1966CriLJ883,70CWN579
..... *the residents of calcutta will now be in aposition to secure larger quantities of milk thanbefore from the owners of cows and buffaloes.people living in other municipal areas will now be able to get more milk than before from themilkmen of their respective areas.* * * *the government have considered the question of a ..... in those areas. in fact the whole or west bengal suffers from acute scarcity of milk. where as the daily per capita supply of milk in the punjab is 17 ounces, in u. p. 7 ounces (and) in behar 4 ounces, in west bengal it is even less than 3 ounces per capita ..... punish for contempt is something inherent in every court of record.' the supreme court, thereafter, discussed the continuance of this power under the different constitution acts and the constitution itself and observed: 'in any case, so far as contempt of a high court itself is concerned, as distinct from one ..... the public abstain from imputing improper motives to those taking part in administration of justice, and are genuinely exercising a right of criticism, and not acting in malice or attempting to impair the administration of justice, they are immune. justice is not a cloistered virtue she must be allowed to ..... forces in the country and the anti-social activities of certain persons and their professed methods to destroy the very fabric of society by committing acts which undoubtedly were offences. the agitation of the dravida kazhagham of which the petitioner is the leader and the insult offered to the national .....Tag this Judgment!