Court : Kolkata
Decided on : Apr-01-1986
Reported in : 1986(9)ECC131,1986(24)ELT469(Cal)
..... high court upon the decision of this court in the central india spinning and weaving and . v. municipal committee, wardha- : 1scr1102 . that was a case which arose under the c.p. and berar municipal act and the question was whether the power to impose a terminal tax on goods or animals imported into or ..... exported from the limits of a municipality, included the right to levy tax on the goods which were neither loaded nor unloaded ..... federal court in the province of madras v. boddu padanna, 1942 f.c.r. 90 and again by the supreme court in empress mills, nagpur v. municipal committee, wardha. so, we derive no benefit from this case'. in view of this decision of the supreme court, the view expressed by different high ..... on the point between the different high courts in india. the matter came up for consideration in a different way before the supreme court in state of punjab v. gian chand, 1985 e.c.r. 2222 (decided on april 2, 1968). it was held by the supreme court that the process of ..... 12, 1978 the assistant collector of customs passed an order imposing a penalty of rs. 42,525 upon the petitioner under section 116 of the customs act and the said order was communicated to the petitioner on november 17, 1980. thereafter, communications followed between the petitioner and the customs authorities and the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-10-1986
Reported in : (1986)18ITD532(Kol.)
..... bardhan air 1959 cal. 219. at page 221 of the said report, which was dealing with an order of dismissal of an employee under the calcutta municipal act, 1951, it was held that an order may be taken to be made on the day it comes into existence, if the nature of the order ..... out that the aforesaid case of mahabir prosad poddar (supra) also relied on the supreme court decision in the case of bacchittar singh v. state of punjab air 1963 sc 395. in this case, the hon'ble supreme court was considering as to when the order made in consequence of a departmental enquiry ..... , the assessment should have been completed on or before 31-3-1983 as per the provisions of section 153(1)(iii) of the income-tax act, 1961 ('the act'). the assessment was actually completed on 18-8-1983 so that there was a delay of 140 days reckoned from 31-3-1983. explanation 1( ..... ) of the aforesaid explanation does not mean 'issues' or 'received'. it is clear that the legislature has used the words 'issue' and 'receive' elsewhere in the act whenever it wanted to do so. in sub-clause (iv), the legislature has deliberately used the word 'forward' in contradistinction to the word 'issue' or 'receive'. ..... the commissioner (appeals) considered this conten- tion but rejected the same. according to the commissioner (appeals), forwarding is not the same thing as receipt and the act deliberately uses the word 'forward' and does not use either of the words 'issued' or 'received' even though the latter words are used at other places. .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-03-1986
Reported in : 17ITD510(Cal)
..... income from house property. subsequently, the ito reopened the assessments under section 147(a) of the income-tax act, 1961 (the act), on the ground that the assessee had paid a smaller amount of municipal tax than claimed by her at the time of original assessments. in course of the assessment proceedings, the assessee ..... in the eye of law because the assessee had not failed to disclose fully and truly all the materials necessary for completing her assessments. the municipal taxes provided for in the accounts in accordance with the demands raised at the relevant time together with the resultant loss computed under the income from ..... given. the a. r. to give his contention on 2-5-1983'.the ito proceeded to make the reassessments by withdrawing a portion of the municipal tax allowed in the original assessments on the ground that the assessee subsequently paid smaller amounts than those which were allowed in the original assessments. he ..... :'as per the a. r.s version and verification of the records, it is found that all material facts have been disclosed regarding provision of municipal taxes and the actual amount paid. so the reopening under section 147(a) was wrongly made. and for limitation of time, the case could not ..... under section 147(b) as under excess relief of tax given. but it is found in the decision of two high courts. a. p. and punjab high court that once the reopening has been made under section 147(a) as well items under section 147(b) can be taken as included validly.decision .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-05-1986
Reported in : 1987CriLJ729
..... allowing of such prayer would delay further trial of the case.9. there can be no doubt that the case is a very old one. the supreme court in delhi municipality v. ram kishan, reported in : 1983crilj159 has clearly cautioned that the provisions of section 319, cr. p.c. should be used very sparingly. therefore, if the learned additional sessions judge ..... interfere with the impugned order on that ground. moreover, the expression used in sub-section (1) of section 319, cr. p.c. is 'evidence'. there are two decisions, one of punjab high court and the other of gujarat high court which have taken the view that examination-in-chief of a witness alone without his cross-examination cannot be said to ..... be such evidence upon which the court can act under section 319, cr. p.c. because such evidence in examination-in-chief is nothing but incomplete statement of a witness. the decisions referred to above are r. j. lakhia ..... v. state of gujarat, 1982 cri lj 1687 (guj) and amarjit singh v. state of punjab, 1983 cri lj noc 98. the reasons given in the decision are sound and i approve of the views expressed in those two decisions. therefore when the learned judge refused .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-10-1986
Reported in : (1987)0CALLT179(HC)
..... municipal council of its power to hear tax appears, it has been observed that the council does not denude itself of those powers during subsistance of ..... the governor and then to the case of appeal committee anakapalli municipality, represented by its convenor, v.n. sagar v. commissioner, anakapalli municipality and anr. : air1964ap357 , which was also a judgment of a learned single judge of the andhra pradesh high court, where section 23 of the madras district municipalities act was considered and on the question as to whether delegation by ..... singh raghuvanehi (supra) ramana dayaram shetty v. international airport authority of india, : (1979)iillj217sc , ajay hasia v. khalid majib sehravardi (supra), rai sahib ram jawava kapur v. state of punjab (supra), som prakash rekhi v. union of india (supra), b.s. minhas v. indian statistical institute (supra), mabmhan singh jaitla v. commissioner, union territory of chandigarh (supra) and a. ..... have any legal effect because that which is valid can be confirmed and not that which is void, secondly, mr. banerjee placed reference in the case of the state of punjab v. jagdip singh, : (1966)illj749sc and a specific reference was made by him to paragraph of the report wherein it has been observed that where a government has no .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Nov-26-1986
Reported in : (1987)(13)LC717Tri(Kol.)kata
..... 149). the judicial committee pointed out in that case that the provisions of land acquisition act, 1894 having been incorporated in the calcutta improvement trust act, 1911 and become an integral part of it, the subsequent amendment of the land acquisition act, 1894, by the additional of sub-section (2) in s.26 had no ..... t.c. order stands amended by subsequent amendment of import policy by public notice. in support of his contention shri ghosh has relied upon the punjab and haryana high court's decision in oswal woollen mills 'case reported in (supra) we have already distinguished the said case from the present case ..... by import control authorities, which is not the issue in the present cases nor in the case of kaptan's enterprises. moreover, the judgment of punjab & haryana high court in oswal's case has been stayed by the supreme court. in the circumstances, the said judgment does not affect the ..... observe that there are certain basic differences between the two cases. the cases are clearly distinguishable. it is stated in paragraph 5 of the punjab and haryana high court's judgment that a combined reading of paragraphs 174 and 176 of the import policy would show that the export houses were ..... . this judgment is binding on this tribunal. this tribunal held earlier that high court's judgment is binding on the tribunal. (vi) the judgment of punjab and haryana high court in oswal woollen mills' case [1984 (18) elt 694] is not applicable to the present cases as the facts are distinguishabale .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-04-1986
Reported in : AIR1987Cal157,68CompCas272(Cal)
..... equitable mortgage was for securing loan not only of the plaintiff bank but also those other banks i.e. allahabad bank, united industrial bank ltd. and punjab & sind bank ltd. which had, along with the first respondent proposed to grant a consortium loan of rs. 70,00,000/-including the said proposed ..... 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 such as we have in this mortgage, that if the debt be not paid off by the sale of ..... negligence appearing from lack of supervision undertaken in the contract, the surety would be discharged under the combined operation of sections 139 and 141 of the act.16. this case is distinguishable on facts. in that case the bank was prevented from taking recourse against the surety because the bank had in ..... 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 liable to pay ..... a cheque or other independent engagement completely dissociated from the mortgage, then he is not within the meaning of section 68(1)(a), t. p. act as i construe it nor within the principle that security should be called up first before personal liability is enforced. the reason is that by engaging into .....Tag this Judgment!