Court : Kolkata
Decided on : Nov-23-1971
Reported in : 42CompCas588(Cal),76CWN99
..... a case of the patna high court and a case of the nagpur high court. the patna case is the case of mt. bas kuar v. gaya municipality, a.i.r. 1939 pat. 138.. the patna high court has held that a purchaser of the property from a claimant after an order has been ..... claim proceedings under order 21, rule 58, and, therefore, a notice under section 80 is not necessary for a suit under order 21, rule 63, the punjab high court reached the same conclusion in ram sundri v. collector, ludhiana, a.i.r. 1959 punj. 413. the supreme court had to consider this question ..... that the differences between the words used in the plaint in the case before it and the words used in the relevant article of the court-fees act, was merely verbal. in the plaint, the plaintiff had 'categorically asked from the court the several decrees which she had asked from the subordinate judge, ..... liquidator and the receiver do not stand on the same footing. this court is of the view that owing to the express provisions made in the companies act, 1956, including the provisions contained in section 446, there cannot be any question of exercising any inherent power or jurisdiction by court and the principle of ..... petitioner filed a suit under order 21, rule 63. the suit was instituted without obtaining leave of court as contemplated by section 171 of the indian companies act, 1913. the first subordinate judge by his aforesaid order has directed the petitioner to obtain the leave by february 27, 1971, and has stayed all proceedings .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-16-1971
Reported in : 43CompCas68(Cal)
..... come to a decision ignoring the delegation altogether in favour of the board. mr. deb sought support for this contention, firstly, on the decision of the supreme court in bombay municipal corporation v. dhondu narayan chowdhary, : 2scr929 in that case the statute had authorised delegation of the functions of the commissioner subject to the commissioner's control and subject ..... of discrimination or lack of classification among different classes or groups of persons likely to be affected by a statute. in that case the question was whether the punjab forward contract tax act, 1951, was ultra vires the powers conferred upon the state legislature. this decision was relied on for the proposition that in a writ petition a declaration may ..... itself the power to decide the question involved in the reference one way or the other. reliance was next placed on another decision of the supreme court in state of punjab v. hari kishan sharma, : 2scr982 . in that case the supreme court considered the question whether the state government could deal with the applications for licence without having ..... appellant that the powers have been conferred upon the central government which arediscriminatory in nature, because in selecting persons against whom proceedings are to be taken, the central government might act arbitrarily, and pick and choose between one person and another at its sweet will cannot be accepted. circumstances which call for action, and conditions which are required to be .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-18-1971
Reported in : 89ITR281(Cal)
..... of the constitution. counsel for the petitioner also drew my attention to the decision of the supreme court in the case of smt. gunwant kaur v. municipal committee, bhatinda, : air1970sc802 .6. it has, however, been held by a special bench of this court in the case of sheo nath singh ..... 's contention is that the petitioner did not have reasonable opportunity, the petitioner should have made an application under section 146 of the income-tax act, 1961. the petitioner did not make such an application. the petitioner has not stated any reason for not making such application. the petitioner moved ..... to proceed with the alternative remedy. indeed, the petitioner cannot abandon the alternative remedy resorted to because under the scheme of the income-tax act an appeal against assessment once preferred by an assessee cannot be withdrawn. in that view of the matter in order to avoid the possible ..... the books and documents had been seized and were in the custody of the income-tax department, but under section 132(9) of the said act the petitioner could have obtained copies of the same. the petitioner did not make any application for such copies. furthermore, the petitioner appeared on the ..... the proposition that the assessment under section 23(4) ofthe old act corresponding to section 144 of the income-tax act, 1961, was aserious thing and the assessee should be given reasonable opportunity. my attention was also drawn to the decision of the punjab high court in the case of m. mohd. ishaq v. .....Tag this Judgment!