Kolkata Court October 1983 Judgments
Indian Jute Mills Association Vs. Wealth-tax Officer.
Court: Kolkata
Decided on: Oct-21-1983
Reported in: [1984]8ITD757(Cal)
ORDERPer Shri B. C. Mitra, Accountant Member - The assessee, Indian Jute Mils Association, having its registered office at 6, Netaji Subhas Road, Calcutta, has been stated to be an association established to protect, forward and defend the trade of the members of the association. The said association has been registered under the Indian Trade Unions Act - XVI, 1926.2. The WTO initiated wealth-tax proceedings by the issue of notices under section 17 of the Wealth-tax Act, 1957 (the Act) for the assessment year 1968-69, 1970-71 and 1971-72 and in response thereto, the assessee being an AOP was not an entity which could be charged to tax in terms of section 3 of the Act. In was claimed that the assets of the association being held under a legal obligation for public charities as enumerated in the rules and regulations of the association, the same could not be brought to tax in view of section 5(1) (i) of the Act. The WTO negatived both the contentions of the assessee by observing that the...
Tag this Judgment!R.K. Chemical Industries Private Ltd. Vs. Superintendent of Central Ex ...
Court: Kolkata
Decided on: Oct-05-1983
Reported in: 1984(2)ECC341,1984(15)ELT411(Cal)
Ashamukul Pal, J.1. This is an application made by R.K. Chemical Industries Pvt. Ltd. under Article 226 of the Constitution for issuance of a Writ against the Superintendent of Central Excise and the Assistant Collector of Central Excise both of Calcutta-Ill Division fully described in the petition itself for quashing the order dated 30-3-81 No. 20/R./111/3/81/67 and also order dated 17-11-81 No. C no. V (30) 23-78/3902B mainly on the ground that the same was contrary to the scope of the notification issued from time to time to enlarge the scope of exemption to those who manufacture more than one 'excisable goods' falling under more than one items of goods mentioned in the Tariff of the 1st schedule of the notification dated 19-6-80 and also notification dated 1-3-1981 in the ground IV (page 14 of the petition).2. The petitioner's case is that it is a company incorporated under the Companies Act, 1956, having its registered office at Radhabazar Street, Calcutta. The company manufacture...
Tag this Judgment!Oriental Fire and General Insurance Co. Ltd. Vs. Ashoke Ranjan Chakrab ...
Court: Kolkata
Decided on: Oct-04-1983
Reported in: [1986]59CompCas868(Cal)
Sen, J.1. This is a revisional application at the instance of the Oriental Fire and General Insurance Co., one of the respondents in a Motor Accidents Claims Case No. 306 of 1974 of the Tribunal at Alipore. The order impugned is one dated October 4, 1980, dismissing an application under Order 9, Rule 13 of the Code of Civil Procedure filed by the petitioner which was registered as Miscellaneous Case No. 13 of 1980.2. Opposite party No. 1 instituted the said claim case against opposite party No. 2, owner of a taxi, which ran over him and caused injury on May 16, 1974, resulting in the claim. In that proceeding, the present petitioner was made a party respondent on an allegation that they were the insurers. That claim was allowed ex parte on December 17, 1979. In filing the application under Order 9, Rule 13, the present petitioner made out a case that they came to know of the said ex parte award on May 9, 1980, and, as such, filed the said application on May 12, 1980. The application ha...
Tag this Judgment!Kishan Jadav and ors. Vs. the State
Court: Kolkata
Decided on: Oct-04-1983
Reported in: 1984CriLJ1466
Jitendra Nath Chaudhuri, J.1. Criminal Appeal No. 339 of 1981 and Criminal Appeal No. 340 of 1981 both arise out of the same sessions trial No. 6(11) 80 held by the 10th Court of the Additional Sessions Judge at Alipore resulting in the convictions of all the 14 appellants Under Sections 148 IPC, 307/149 IPC and 302/149 IPC. They were each sentenced to one year R.I. Under Section 148 IPC, 7 years R.I. Under Section 307 IPC and to imprisonment for life Under Section 302/149 IPC, the sentences to run concurrently. Both these appeals involve 14 appellants in all, in Criminal Appeal No. 340 of 1981, Lakhraji Devi and her three sons viz., Ram Murad Prosad, Ram Samaj Prosad and Ram Surat Prosad alias Lotan being the appellant, while Criminal Appeal No. 339/81 is on behalf of the remaining 10 appellants. These two Criminal Appeals since they arise out of the same joint trial have been heard together and this judgment will govern both.2. The 14 appellants are (1) Lakhraji Devi, (2) Ram Murad P...
Tag this Judgment!Dr. Sanat Kumar Basu Vs. State of West Bengal
Court: Kolkata
Decided on: Oct-04-1983
Reported in: 1984CriLJ931
B.C. Chakrabarti, J.1. This is an appeal against an order of conviction under Section 18(c) read with Section 27(a)(ii) of the Drugs and Cosmetics Act, 1940. The appellant having been found guilty has been sentenced to simple imprisonment for 3 months with a fine of Rs. 300/- in default simple imprisonment for 15 days.2. Upon perusal of the monthly statement of sessions cases indicating that there has been a sentence of simple imprisonment for 3 months and a fine of Rs. 300/- for an offence under the Drugs and Cosmetics Act, there was an order calling for the records of the case. There was however, no order issuing any Rule to show cause why the sentence should not be enhanced.3. The appellant is a registered medical practitioner. The prosecution case in brief is as follows :-Pursuant to a secret information obtained by S.I.B. Raha (PW 9) of the Enforcement Branch of the Calcutta Police, he along with constable A. Biswas (PW 4) and another constable Mukul Dey (not examined) 'kept waiti...
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