description of the goods specified in entry 22A(1). This was at the time when the said entry was brought into effect for the first ... such products must be considered to "be hessian coming under entry '^2A(1) and not entry (2) thereof. The petitioner did accept
Golden Edge Engineering Private ... vs Bharat Heavy Electricals Limited on 18 June, 2020
Equivalent citations
affected by revision of the entry or entries concerned. The expression "persons interested" under Section 44(2a) clearly mean those whose interests would ... exercising his powers under Section 44(2a) . We have already stated that the power under Section 44(2a) of the West Bengal Estates Acquisition
petitioner contended that the power under Section 44(2a) is to revise an entry or entries relating to the finally published record-of-rights. Such ... finally published settlement khatian. Under Sub-section (2a) of Section 44 a party aggrieved by an entry in the finally published settlement khatian may file
deduction had been allowed had ceased to exist, and under Section 10(2A) , the amount in question should be deemed to be income ... trading liability within the meaning of Section 10(2A) . A mere entry of credit in the accounts in respect of the amount would also
State Government to revise an entry in the record of rights finally published. Sub-section (2a) as it stands at present is to the following ... position after vesting. The
revision of an entry in the record of fight under Section 44(2a) was permissible only to correct an existing error
require my attention at present. I mean Exts. 2a, Fl and F2. In all these entries I find clumsy alterations and scorings out of writings ... book The entry at page 127 Is Ext. Fl. The date namely the 30th August, 1944 is an altered date. The entry reads thus
that every entry in the record of rights finally published under Sub-section (2), including an entry revised under Sub-section (2a), made under Section ... those provisions and the concerned Khatians, Mr, Roy Chowdhury contended, that the entries as made therein, were thus not authorised. While agreeing with the observations
proceeding under Section 44(2a) , the subsequent Revenue Officer purported to reopen the said adjudication made under Section 44(2a) since modified and/or upheld ... petitioner contended that the power under Section 44(2a) is to revise an entry or entries relating to the finally published record of rights. Such
case No. 36 of 1970 under Section 44(2a) of the West Bengal Estates Acquisition Act, 1953 passed ... case cited above, the authority under the revising entries under Section 44(2a) are not entitled to look into the motive of transaction except within