Kolkata Court September 1980 Judgments
India Jute Co. Ltd. Vs. Assistant Collector of Central Excise and ors.
Court: Kolkata
Decided on: Sep-29-1980
Reported in: 1988(34)ELT452(Cal)
Padma Khastgir, J.1. The petitioner India Jute Company since 9th of November, 1965 carried on and still carries on business inter alia of manufacturing blended yarn containing 60% and above cotton and the balance of staple fibre of cellulosic origin of 1.5 denier and above. The petitioner's factory is situated at Serampore. The petitioner does not manufacture the staple fibre of celJulosic origin used by the petitioner in the manufacture of blended yarn and the petitioner purchases the same from the market. The staple fibre purchased by the petitioner from the market at all material times was and still are excisable under Item 14 of the first Schedule of the Central Excises and Salt Act, 1944 and at the time such articles were purchased by the petitioner they have already been charged excise duty payable under Item 18 of the First Schedule to the said Act.2. The petitioner has discovered that it has been paying duty under a wrong impression and belief that blended yarn of the kind manu...
Tag this Judgment!Dalhousie Jute Co. Ltd. Vs. Mulchand Lakshmi Chand
Court: Kolkata
Decided on: Sep-26-1980
Reported in: [1983]53CompCas607(Cal)
Dutta, J.1. The main point for determination in this appeal is whether a petition for winding-up could be admitted by the company court on the basis of an unfiled award for money payable to -the award holder by the company. It is contended before us that in order to constitute a ' debt'' within the meaning of Sections 433 and 434 of the Companies Act, 1956, the same must be immediately payable by the company in the sense that the creditor can come and claim the sum and, if refused, can immediately enforce payment thereof. That is not possible in the case of an unfiled award which can be enforced for payment only by the passing of a decree. That leads us to the determination of the question as to what is the effect of an unfiled award. Is the sum involved in the award immediately payable by the company to the award holder even prior to its filing and a decree being passed thereon ?2. In this case after a money award had been passed on December 8, 1975, by the Bengal Chamber of Commerce ...
Tag this Judgment!Debabrata Basu and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-26-1980
Reported in: 85CWN133,[1983]139ITR548(Cal)
Banerjee, J.1. These appeals at the instance of a number of petitioners are against the judgment passed by the Hon'ble Judge discharging the rules obtained by them.2. All of them argued that the Act, being the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, is ultra vires and as suit bad in law. Before dealing with the question it is convenient for us to state the provisions of the Act. We are not going to quote the whole Act, as it is, but we are only mentioning the main provisions of the Act against which the challenge was sought to be made. The preamble of the Act provides 'for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto'. The Act was promulgated, it got the assent of the Governor on March 31, 1979, and it came into force on and from April 1, 1979.3. In so far as we are concerned in these appeals...
Tag this Judgment!Dr. Dhiman Kahali Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-25-1980
Reported in: AIR1981Cal1
ORDERB.C. Ray, J. 1. In this writ application the subject matter of challenge is the refusal on the part of the Respondents toInclude the petitioners name in the list of successful candidates for admission to M.D. Course in Medicine to commence in 1980. The petitioner's grievance, in short, is that he applied for admission in this discipline pursuant to the admission rules framed by the Calcutta University Council inviting applications from qualified candidates who desire to seek admission in various disciplines in M.D. Course, Undoubtedly, the petitioner sat for the written test and obained 41 1/2 marks in the written test. It is not disputed that he secured 9 1/2 marks on assessment of his merit Thus total marks secured by the petitioner are 51. The only grievance of the petitioner is that he secured two medals; one college silver medal in Ophthalmology (1977) standing first among all students of the College which is equivalent college gold medal, This merit, it has been stated, has ...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. Prativa Devi
Court: Kolkata
Decided on: Sep-25-1980
Reported in: [1982]135ITR704(Cal)
Sudhindra Mohan Guha, J. 1. This reference under Section 256(1) of the I.T. Act, 1961, at the instance of the CIT, West Bengal V, Calcutta, relates to the assessment years 1963-64 and 1964-65. The following question was referred by the Tribunal to this court:'Whether, on the facts and in the circumstances of the case and on a correct interpretation of the agreement dated February 24, 1964, between the assessee and M/s. Shreeram Chandanmull, the Tribunal was right in holding that the amount of the capital expenditure incurred by M/s. Shreeram Chandanmull as per Clause 5 of the said agreement did not represent the assessee's income derived from the letting out of the tea gardens and could not be taxed in her hands ?'2. In order to appreciate the controversy, the facts of the case as found by the Tribunal and relevant for our purpose may be stated as follows :The assessee who is a proprietrix of two tea gardens leased out the same to one M/s. Shreeram Chandanmull of Siliguri by a lease ag...
Tag this Judgment!Commissioner of Income-tax, Central Vs. Rohtas Industries Ltd.
Court: Kolkata
Decided on: Sep-25-1980
Reported in: [1981]130ITR292(Cal)
Sabyasachi Mukharji, J.1. In this reference, under Section 256(1) of the LT. Act, 1961, the following question has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of rebate recoverable from the foreign suppliers should not be deducted in determining the actual cost of the machinery within the meaning of Section 43(1) of the Income-tax Act, 1961?'2. It is necessary to appreciate this question to refer to certain facts. It appears that in the regular assessment, the ITO had allowed depreciation amounting to Rs. 64,57,633. This reference relates to the assessment for the assessment year 1962-63 for which the previous year ended on 31st March, 1962. Under Section 154 of the I.T. Act, 1961, the ITO had rectified the assessment order and reduced the depreciation to Rs. 62,02,200. Thus, he withdrew the depreciation allowable to the extent of Rs. 2,55,433. The details are in the order of the Appellate T...
Tag this Judgment!Smt. Muniya Debi Kanoria, Proprietor Sree Mahabir Oil and Flour Mills ...
Court: Kolkata
Decided on: Sep-25-1980
Reported in: 1981(8)ELT363(Cal)
Pradyot Kumar Banerjee, J.1. This appeal arises out of judgment and order passed by the Hon'ble Single Judge discharging the Rule. The appellant, petitioner in the main rule was paying cess at the rate of 17 paise per quintal under Section 3 of the Oil Seeds Committee Act, 1946. On 1-4-66 the Act ceased to have effect. The Produce Cess Act came into force on 21st of May, 1966 when President's assent was received. In May 1967 the petitioner appellant was asked to pay the differential cess as under the Produce Cess Act and that cess has been raised from 17 paise per quintal to 60 paise per quintal. Therefore, the petitioner was asked to pay certain amount as differential cess as the cess was revised from 21-5-1966 when the Act came into force. But it appears that the demand of the differential cess was calculated with effect from 1-4-1966. On the face of it this calculation is patently wrong. The Produce Cess Act came into force on 21-5-66, when the assent of the President was obtained. ...
Tag this Judgment!Commissioner of Income-tax Vs. West Chusick Coal Co. Ltd.
Court: Kolkata
Decided on: Sep-24-1980
Reported in: (1981)20CTR(Cal)269,85CWN304,[1981]129ITR62(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred to this court:' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the royalty amounting to Rs. 23,330 was admissible as a business expenditure for the assessment year 1965-66?' 2. In order to appreciate the question, it is necessary to refer to certain facts. We are concerned in this reference with the assessment year 1965-66, for which the previous year ended on March 31, 1965. The assessee is engaged in raising of coal from coal mines. It claimed royalty of Rs. 28,725 as payable to the Govt. of West Bengal. The ITO disallowed the claim on the ground that it related to the earlier years. Aggrieved by the said order of the ITO, the assessee preferred an appeal to the AAC. It appears that the Government had raised royalty to 21/2 per cent. with retrospective effect which the assessee was required to pay. That...
Tag this Judgment!Tapan Kumar Jana Vs. Calcutta Telephones and ors.
Court: Kolkata
Decided on: Sep-24-1980
Reported in: (1981)IILLJ382Cal
Murari Mohan Dutt, J.1. In this appeal, the appellant Tapan Kumar Jana has challenged the propriety of the judgment of a learned single Judge of this Court discharging the rule nisi obtained by the appellant on his application under Article 226 of the Constitution.2. The case of the appellant was that he was appointed a casual employee of the Calcutta Telephones by the respondent No. 2, the Sub-Divisional Officer of Phones (South), Russa External, on December 6, 1976 and he continued in service till March 31, 1917. Thereafter, he was again employed after a break in service of seven days on April 8, 1977 and continued in uninterrupted service, without any break whatsoever for about 15 months, when his service was verbally terminated on July 1, 1978 by the order of the respondent No. 2. His terms of engagement were not on 'no work, no pay' basis, but he was paid his wages on the 5th day of every month for the work rendered by him in the preceding month; the amount was calculated at a dai...
Tag this Judgment!Azizar Rahman Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-23-1980
Reported in: AIR1981Cal269
ORDER1. Against an adjudication made by an authority empowered under Sub-section (1) of Section 18 of the West Bengal Land Reforms Act in Case No. 15/B.C./1980 which is Annexure 'C' to the writ petition, the instant writ petition has been moved by the petitioner Azizar Rahaman. The writ petition having been moved with a notice to the State and also to the respondent No. 3, Ahed Box, in whose favour the adjudication was made, the learned counsel for the said respondents have also appeared at the hearing.2. It appears that the respondent No. 3, Ahed Box made an application to the officer under Section 18(2) of the West Bengal Land Reforms Act contending that the applicant was a Bhagchasi and in the body of the petition it was also stated that as the landowner had been taking steps to transfer the said land and to evict the said applicant from the disputed land, he had to make the said application for the purpose of recording himself as a bargadar. In the prayer portion it was, however, s...
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