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1955 (6) TMI 15
... ... ... ... ..... is exhibited anywhere by the West Bengal Non-Agricultural Tenancy Act. No such intention is discernible. Neither do I see that there-is any impossibility in reading the definition of 'Calcutta' as given in the West Bengal Non-Agricultural Tenancy Act by reference to the Calcutta Municipal Act of 1923 as a definition, given by reference to the Calcutta Municipal Act of 1951. 22. Section 608 is thus a complete answer to the petitioner's contention. If I have nevertheless referred at length to the position under g....... + More
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1955 (6) TMI 14
... ... ... ... ..... of the Rules framed under the Public Demands Recovery Act. was not discussed before us; nor were any of the vexed questions raised as to what the duties of a custody court were when it was merely a custody court and when it was both such court and the executing court, or such court and the attaching court; nor were we asked to consider when, in the circumstances of this case, the money sent by the Superintending Engineer could be said to have been received and whether any crediting to the Petitioners' suit was required....... + More
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1955 (6) TMI 13
... ... ... ... ..... ver an Income-tax Officer, after having issued a notice of demand in respect of an amount due under his own order or an order of a higher authority, issues a second notice of demand in respect of the same amount due under the same order it will have to be considered whether he is entitled to do so and I have no doubt whatever what the answer will be. But the present case is not of that description. Here, an alteration had been made in the assessee's liability by, first, the Appellate Assistant Commissioner and then by ....... + More
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1955 (6) TMI 12
... ... ... ... ..... Privy Council (Vide pp. 224, 225 (of Ind App) (at p 151 of AIR); vide also in this connection AIR1927Cal725 when they were dealing with question of holding over under Section 116 of the Transfer of Property Act. But they also pointed out that section (Section 116) was subject to an agreement to the contrary'' and, in that case, there was such an agreement (vide p. 225 (of Ind App) (at p. 151 of AIR) and, further, that the facts and circumstances of the case also militated against the creation of a new tenancy. In t....... + More
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1955 (6) TMI 11
... ... ... ... ..... ecide questions of law or fact which may arise in these assessments. The Act provides an elaborate machinery for obtaining redress if errors of law or fact are committed by taxing authorities. In any case this is not the stage at which any such points arising in these cases may be considered. Jurisdiction of this Court under Art.226 may be invoked if necessary when remedies available under the Act have been exhausted. 94. The petitions are dismissed and the Rules are discharged. DEKA, J. - 95. I have had the advantage of r....... + More
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1955 (6) TMI 10
... ... ... ... ..... me other officers and therefore the knowledge about the facts could be acquired by Shri Gahlot after perusing the previous cases and after considering the manner in which the assessments were made. For these reasons, it was said, that the knowledge so gained by Shri Gahlot could be regarded as information. In our opinion whoever may have made assessments in the past, the Income-tax Officer who acts under section 34 must be deemed to have always had before him the fact and the knowledge which the officers making the assessm....... + More
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1955 (6) TMI 9
... ... ... ... ..... gistration is to be verified instead of throwing the entire burden of proof on the assessees. I am also inclined to accept the contention of the petitioners that it is the date of application for a registration certi- ficate which should be taken into account and not the date of issue of the registration certificate, inasmuch as the responsibility for delay lies on the shoulders of the Sales Tax Authorities for which the dealers should not be made to suffer. In view of the facts stated above, the case is remanded to the as....... + More
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1955 (6) TMI 8
... ... ... ... ..... rs Jagatamba Cloth Stores) the Board observed that though the law, viz., sections 4 and 7 of the Act laid down a particular date for the starting of liability to taxation the taxing authorities might certainly exercise their discretion when making assessment and allow some concession for delay in the issue of the registration certificate provided this was not due to the laches on the part of the dealer and that this would be justi- fied by equity and fairness. The above remarks apply equally to the present cases, though qu....... + More
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1955 (6) TMI 7
Winding up – Power of court to assess damages against delinquent directors, etc. ... ... ... ... ..... ssive Acts since 1862 whereas the definition of officer appears for the first time in the Act of 1948. Further, the argument for a distinction between the meaning of manager in the section and in the definition goes when it is realized that director also, appears in both places. What, however, in my judgment, is decisive of the case is that any work of management done by a receiver is not done as manager of the company. The powers of manageme....... + More
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