Court : Kolkata
Decided on : Nov-18-1993
Reported in : (1994)1CALLT466(HC)
..... were expressed and it was observed further that where the court is unable to hold that the exercise of discretion by the commissioner under section 414(3) of the calcutta municipal act, 1951, had been made arbitrarily and without consideration of relevant facts, the court exercising writ jurisdiction, cannot substitute its own views and hold that the said unauthorised constructions ought ..... case of corporation of calcutta v. mulchand agarwal, reported in, : 1956crilj285 , wherein the supreme court had occasion to consider the provisions of sections 363 and 438 of the calcutta municipal act, 1923. while considering the said provisions, the supreme court observed that it was a well-settled principle that when the legislature entrusted to an authority the power to pass an ..... ultra vires,' mr. sircar submitted that such liberal construction was necessary for securing the objects of the statute and for the proper administration of municipal affairs.40. referring to the provisions of section 177(1) of the howrah municipal act, 1980, mr. sircar urged that the same could be divided into two parts. mr. sircar submitted that the second part of sub ..... , must be confined within clearly defined limits.7. mr. banerjee also referred to the decision of the supreme court in the case of devi das gopal krishnan v. state of punjab and ors., reported in : 3scr557 where, inter alia, similar sentiments were expressed.8. mr. banerjee then submitted that the doctrine of fairness in all state action has .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jun-25-1993
Reported in : (1993)46ITD570(Kol.)
..... the covenant the liability is placed upon the tenant. but the primary liability is upon the landlord. therefore, the payment of municipal taxes may be well in the nature of rent, though not the rent, strictly so called.state of punjab v.british india corporation ltd. air 1963 sc 1459 at p. 1463 -observed as under : ...in its wider sense rent means ..... get any assistance in this regard from the relevant provisions of the a forestated two enactments. the term "rent" not having been defined either in the income-tax act or in the wealth-tax act or rules we have to fall upon the dictionary meaning of the word "rent" or the interpretation or definition given by various courts through judicial analysis. the ..... find out the real meaning of the word "rent" which has to be adopted in law. we have gone through the relevant provisions of the income-tax act, 1961 and of the wealth-tax act, 1957 to find any meaning or definition attached to the word "rent" if the same is so used in those two enactments. but we are unable to ..... expression 'rent' occurring in section 105 of the transfer of property act, there is no difficulty in saying that the rent may not necessarily be in the form of cash only. if the rent can be in any other form, say, for example, in the nature of the payment of municipal taxes, there is no reason why the court should not give .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-04-1993
Reported in : AIR1993Cal249
..... said case it was held that section 156 of the calcutta improvement act contains provisions almost similar to section 538 of the calcutta municipal act, 1923, section 535 of the bengal municipal act, 1932 and section 586(1) of the calcutta municipal act, 1951. the division bench held that section 156 of the calcutta improvement act, 1911 was not of universal application and the said provisions applied to ..... embankment.8. at the time of trial, the following issuedwere framed;issues 1) is the suit bad for non-compliance of the provisions of section 156 of the calcutta improvement act, 1911? 2) was the termination of the contract by the defendant wrongful? 3) (a) was the rate of rs. 32/- per cubic meter, as mentioned in the contract, exclusive of ..... certain kind of suits not to all suits against the authorities mentioned in the said provision. it was held that no notice would be necessary when the act ..... contract entered into with him and does not institute the suit against the trustees for the improvement of calcutta in respect of any act purported to be done under the calcutta improvement act, 1911, no , notice under section 156 of the act was necessary. mr. b. n. sen, learned counsel appearing on behalf of the plaintiff submitted that the claim in the instant .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-25-1993
Reported in : AIR1993Cal102
..... the said premises without serving any notice of requisition upon the petitioner. it is the case of the petitioner that the authorities of the calcutta municipal corporation as well, as the government of west bengal acted only at the instance and initiative of the respondent bank. it has also been pointed out that this court intervened in such requisition by the ..... necessary to demolish the existing structureand construct a multi-storeyed building thereon for the use and occupation of the bank. accordingly, a plan was prepared and submitted to the calcutta municipal corporation and the same was duly sanctioned by the corporation of calcutta on the 20th december, 1976. according to the aforesaid sanctioned plan, the bank was permitted to construct ..... of the proceedings and also initiated multifarious proceedings from time to time and as a result the building plan sanctioned on 20-12-76 and renewed thereafter by the calcutta municipal corporation also lapsed. the escalating cost and reduced area available under the amended bye-laws of corporation for --construction have also greatly prejudiced the bank. the bank is ..... dated february 8, 1992 goes in the following terms :--'.....although the provisions of the p.p.(eviction of unauthorised occupants) act, 1971 have been upheld by the supreme court in the case of : 3scr649 ashoka marketing ltd. v. punjab national bank and various other civil petitions, the supreme court had also observed that every activity of the public authority should .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-29-1993
Reported in : (1994)121CTR(Cal)430,209ITR28(Cal)
..... .' 18. the main test of mutuality is complete identity of the contributors with the recipients. the crucial test of mutuality was laid down by lord macmillan in municipal mutual ins. ltd. v. hills  16 tc 430, 448 (hl), in the following terms : 'the cardinal requirement is that all the contributors ..... be not includible as income chargeable to tax in the hands of the association. 14. in cit v. northern india motion pictures' association , the punjab and haryana high court considered clause 7 of the memorandum of association of that assessee which provided that upon winding up or dissolution of the association, the ..... assessment years in the status of an association of persons. it has not been shown if the assessee-association has been registered under the societies registration act. 4. the assessee appealed to the commissioner of income-tax (appeals) for all the three years under consideration. it was contended on behalf of ..... show that for that assessment year the assessee claimed that it was a charitable institution within the meaning of section 2(15) of the income-tax act, 1961, as its object was to promote trade and commerce. this contention was rejected by the income-tax officer and for that assessment year ..... the income derived by the assessee as and when and by way of subscription and admission fees is not liable to be taxed under the income-tax act, 1961 ?' 2. this reference relates to the assessment years 1975-76, 1978-79 and 1981-82. the assessee is a trade association. the .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-05-1993
Reported in : 1993CriLJ3754
..... such a prosecution. in support of his submission he has attracted my attention to the decision of the supreme court in dhian singh v. saharanpur municipality : 1970crilj492 . that was a case in which section 20, pfa act fell for consideration as it stood at the relevant time before the said section was amended to its present form. at that time under section 20 ..... that the facts warrant a prosecution and a prima facie exists against the alleged offender (see state of bombay v. parshottam kanaiyalal : 1scr458 , a. k. roy v. state of punjab, 1986 (3) fac 66 : (1986 cri lj 2037) (sc); also see, lachman singh v. state, 1979 faj 23 : (1979 cri lj noc 1 (all)). there is therefore no scope ..... new fact about the nature of adulteration as indicated in the certificate of the director without obtaining necessary consent from the appropriate authority.21. i therefore direct that the learned municipal magistrate, before proceeding further, will give the prosecution an opportunity to place the certificate of the director, central food laboratory before the appropriate authority for consideration of consent for ..... continuance of the prosecution and in the event no such consent of the appropriate authority is obtained and produced before the learned municipal magistrate within a reasonable time not exceeding two months as may be allowed by the learned magistrate for the purpose, the learned magistrate shall discharge the accused and drop .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-12-1993
Reported in : (1994)2CALLT432(HC)
..... p. chatterjee, the learned advocate for the opposite party nos. 1, 2 and 3 attracted my attention to the decision of the supreme court in delhi municipality v. ram kishan, : 1983crilj159 where it has been observed thus in paragraph-19 thereof :'in these circumstances, therefore, if the prosecution can at any ..... a prima facie or superficial case against the person sought to be arraigned as an accused under section 319. in jaginder singh v. state of punjab, : 1979crilj333 the supreme court in paragraph-6 observed thus :'a plain reading of section 319(1), which occurs in chap. xxiv dealing with ..... of evidence as contained in the said section 3 of the evidence act because the makers of such recorded statements are expected to make such statements while examined in court. such proposed or possible evidence however can ..... of charge and for other purposes and therefore these recorded statements answer the description of documentary evidence as contained in section 3 of the evidence act. such statements recorded under section 161 cr. p.c. can also be viewed as proposed or possible oral evidence coming within the definition ..... whether the said term also includes in that context the statements recorded under section 161 cr. p.c. in section 3 of the indian evidence act, 1872 the word 'evidence' has been defined thus :'evidence means and includes-(1) all statements which the court permits or requires to be made .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-22-1993
Reported in : 97CWN977,(1994)IILLJ287Cal
..... could not or did not arise.30. it may be mentioned that in n.p. sehgal (supra) the decisions of the supreme court in state of punjab v. dewan chuni lal reported in : 3scr694 and d. ramaswami v. state of tamil nadu reported in (1982-i-llj-349) were not considered ..... to respondent no. 1 from scale ii to scale iii on july 17, 1984 could not be regarded in law as the condonation of the earlier acts of misconduct committed by the respondent no. 1. there the supreme court considered the relevant rule and observed as follows (at p. 572)'in ..... bank, a government of india undertaking. on april 2, 1982 a show cause notice was served on respondent 1 in respect of several irregularities, lapses, acts of omissions and commissions. on may 4, 1982 respondent 1 submitted his reply to the said show cause notice denying the charges made against him and ..... with which he was having official dealings as chief accounts officer, calcutta dock labour board, during 1976-78. shri subal chandra saha by his above acts exhibited lack of integrity and highly irresponsible conduct of committing administrative impropriety of serious nature which is unbecoming of an officer of calcutta dock labour board. ..... board, as a consideration of the employment of his son, shri subhas chandra saha, in the syndicate bank. shri subal chandra saha by his above acts exhibited lack of integrity and conduct unbecoming of an officer of calcutta dock labour board. article-ii shri subal chandra saha did neither obtain approval from .....Tag this Judgment!