Court : Kolkata
Decided on : Mar-28-1988
Reported in : 1988(18)ECC180
..... over, there is no inherent invalidity in the fiscal adventure in case other prohibitions exist. this was a case whereby the provisions of punjab municipal corporation act, 1976, levy of tax was made on indian made foreign liquor at flat rate of rupee one per bottle and on the basis ..... the same was possible and permissible and in support of that submission, he referred to the case of avinder singh, etc. v. state of punjab and anr. (supra) where it has been observed that there is nothing in article 265 from which one can spin out the constitutional vice ..... such submissions were sought to be supported and supplemented by mr. bhattacharjee on a reference to the case of avindar singh, etc. v. state of punjab and anr. : 1scr845 , which has laid down that there is nothing in article 265 from which one can spell out the constitutional vice ..... within the definition of the word 'manufacture'. the petitioners challenged the validity of the central excises and salt and additional duties of excise (amendment) act, 1980. the question for determination were: (1) whether processes conducted and carried on by the petitioner in respect of cotton fabrics and woollen ..... after polishing and colouring was involved, it has been held not to be a manufacture under section 2(17) of the bombay sales tax act which indicated that manufacture with all its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating .....Tag this Judgment!
Court : Kolkata
Decided on : May-31-1988
Reported in : (1988)2CALLT115(HC)
..... of the 'rent' agreed to be paid by the tenant, the learned trial court was not justified in directing the petitioner to deposit the arrear municipal taxes. since we have rested our above finding on the decisions of the supreme court we need not detail or discuss the english authorities and decisions ..... even at the first hearing by the rent controller of the application of ejectment presented by the land-lord under section 13 of the east punjab urban rent restriction act iii of 1949. the rent of the premises was rs. 20 per month and was to be paid in advance each month. in ..... recoverable through a distress warrant. the above decision is, therefore, an authority for the proposition that if the agreement between the parties expressly lays down that municipal tax is part of the rent it has to be treated as rent liability.9. that brings us to the case of chotelal (supra) relied upon ..... stove not exceeding 600 watts for heating meals and making tea only, use of life, hot and cold water, the owner and occupier's shares of municipal taxes.'7. relying upon the above clause and some english decisions the supreme court observed that if the stipulations between the land-lord and the tenant ..... the grievance of the defendant, who is the petitioner in the other revisional application, is that the learned judge erred in directing her to pay arrear municipal taxes.2. it is not disputed that the tenancy is governed by a written agreement, dated september 25, 1980. the agreement provides inter alia, that .....Tag this Judgment!
Court : Kolkata
Decided on : May-13-1988
Reported in : AIR1989Cal263,93CWN603
..... calcutta improvement trust for obtaining clearnce/no-objection certificate from the said authorities in accordance with the provisions of the calcutta municipal corporation act, 1980 (hereinafter referred to as the cmc act) and/or calcutta improvement act, 1911 (hereinafter referred to as c.i. act).7. it is alleged that by a letter dated august 17, 1984 the concerned authorities duly granted approval and/or no ..... acquisition authorities and paying the compensation at the rate prevailing say 15 or 20 years back, that the court cannot give necessary relief to the petitioner. as observed by the punjab high court, to which i respectfully agree, the cause of action here springs from the inordinate delay on the part of the state government and this point of delay on ..... time publication of the declaration under section 6. in the present case, declaration under section 49 of the c.i. act corresponding to section 6 of the land acquisition act and the said publication has been made in 1968.61. in the punjab case, , the full bench had observed (at p. 525) :'if it can be established beyond cavil that the real motivation ..... 49 of the act and by not challenging the validity thereof the petitioners should not be allowed to challenge the acquisition proceedings on the ground of delay, if there is any, on the part of the acquisition authorities. in my opinion, there is no substance at all in the aforesaid contention of the respondents. in the words of punjab high court to .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-05-1988
Reported in : AIR1989Cal102
..... made an order directing restoration of water supply by electric motor pump. in that decision, following, (1911) 15 cal wn 316, khagendra nath mitter v. bhupendera nath dutta which was also relied by mr. dirghangi, definition of nuisance in section 3, cl 29 of calcutta municipal act was interpreted and it was held that the definition is wider than the common law definition ..... , is one that affects only one person or a certain determinate number of persons and is only amenable to civil law. the bench further held that nuisance, under the calcutta municipal act, is in the nature of a public nuisance but it may affect the lives and property of private individuals or defined bodies of persons in a specified area relying on ..... ultimately affects the rights and privileges of neighbours and members of the public, it should be deemed to be a public nuisance caused by a private citizen whereprovisions of bengal municipal act cannot be allowed to be a nugatory. if an action of a citizen is detrimental to the interest of the members of the public and if a public body, like ..... respondents 2 and 3 may be a subject of consideration of the writ court. respondents 2 and 3 could have taken steps as contemplated in section 453 of the bengal municipal act, 1932 but that steps would have been an idle formality in view of the order passed on 13-8-85 by the learned executive magistrate, barrackpore, in case no. mp .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-09-1988
Reported in : AIR1988Cal275,66CompCas452(Cal),92CWN1017
..... intermediary interests.9. mr. dasgupta has very strongly relied on a full bench decision of the allahabad high court in tulshi ram v. gur dayal, (1911) ilr 33 all 111 at p. 116) where it was held that the tenancy in respect of a cultivatory holding 'is but a limited interest, ..... there being now no such provision preventing such vesting as was in the repealed section 11.8. actually section 11 of the calcutta thika tenancy act and other analogous provisions providing for extinction of the tenancy on the tenant dying intestate without any heir and reversion of the land to the immediate ..... the point appears to have been clinched so far thika tenancy is concerned by the provisions of section 11 (now repealed) of the calcutta thika tenancy act, 1949 which also similarly provided that 'in any case in which under the law of inheritance to which the thika tenant is subject, his other ..... the same. reference may be made to the decision of the supreme court in municipal corporation of greater bombay v. lala pancham, : 1scr542 where it has been held that the tenant has, under the transfer of property act or the rent control legislations, an interest in the demised premises which would squarely ..... of succession but is an attribute of sovereignty. it is true that statutory provisions of private law of succession, e.g., section 29, hindu succession act, 1956, some times expressly recognise right of the state to acquire properties by escheat or as bona vacantia. but that right would have been very .....Tag this Judgment!
Court : Kolkata
Decided on : Oct-12-1988
Reported in : AIR1989Cal283,93CWN306,184ITR604(Cal)
..... affecting substantive rights, can not apply to pending proceedings without express words to that effect, as pointed out by the supreme court in shyabuddinsab v. gadaq-betgeri municipal borough, : 1scr1268 . the view that pending proceedings are not to be affected by any new law so as to affect the substantive rights does not ..... w.t. lamb & sons v. rider, (1948) 2 kb 331]. construing the word 'action' in an insurance policy, a division bench of the punjab high court, relying mainly on halsbury (supra), has also held the word to be of very wide amplitude, much wider than the word 'suit'. in ordinary lexicons e.g ..... into force on 19th may, 1988, i.e., the date of the commencement of the ordinance. we have also noted that the long title of the act also declares its object to 'to prohibit..... the right to recover property held benami' as did the long title of the ordinance. we have hereinbefore referred ..... is only as late as in 1972 that our parliament could show its awarness to this menace by inserting section 281a in 1972 in the income-tax act of 1961, though that measure could not yield the desired result. the law commission in its 57th report in 1973 on benami transactions drew our serious ..... early as in 1883 in charles bradlaugh v. henry clarks (1883) 8 ac 354 at pp 358-361, is 'ageneric term'. in section 31 of the english limitation act of 1939, the term 'action' was clearly defined to include 'any proceeding in a court of law' [see lougher v. donovan, (1948) 2 all er 11; .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-22-1988
Reported in : AIR1989Cal237,(1989)2CALLT31(HC)
..... on record, this court finds that withregard to the executive power it has been considered in details in a case reported in : 2scr225 (ram jawaya kapur v.state of punjab). in that case hon'ble chief justice mukherea was pleased to find thatthe executive function comprised both the determination of the policy as well as carryingit into execution. this evidently ..... in : air1985sc1147 . lastly he has drawn the attention of this court to the decision reported in air 1986 sc 18 (sic) as to the test of the reasonableness of the act complained of.6. mr. somnath chatterjee, learned counsel appearing on behalf of the respondents nos. 3 and 4 has submitted by producing a copy of the memorandum of settlement that ..... and 4 being the government of west bengal and itssecretary, home department, are taking steps contrary to and inconsistent with the spirit of the constitution of india and/or the acts caused to have been done by the said respondents which would result in spreading communal ill-feeling and the word specially used in the proposed agreement, being 'gorkha' should be ..... issuing a writ of mandamus calling upon the respondents and each one of them and their agents to show cause as to why the respondents should not be directed to act in accordance with law and also a writ of certiorari calling upon respondents to certify and to transmit all the records and/or proceedings and papers relating to the proposed .....Tag this Judgment!