Kolkata Court July 1983 Judgments
Sulekha Works Limited Vs. Baren Das
Court: Kolkata
Decided on: Jul-28-1983
Reported in: (1983)IILLJ501Cal
Amitabha Dutta, J.1. The appellant's application for taking additional ground is allowed.2. This is an appeal by the defendant against a decree of affirmance passed by the learned Additional District Judge 8th Court, Alipore in a suit for declaration and injunction and recovery of money illegally and wrongfully deducted from the wages of the plaintiff.3. The plaintiff has been an employee of the defendant company Sulekha Works Limited and apart from his duty as a driver he was entrusted with the work of purchasing urgently needed materials for the defendant company within a limit of Rs. 500/- under instructions from the purchase department. For such purchases, the plaintiff used to receive moneys, signing vouchers or slips and submit accounts and cash memos etc. to the purchase department. The plaintiffs case is that in the first part of 1969 he came to know from the purchase department that he was being charged for not rendering the daily accounts of purchase properly and that a sum o...
Tag this Judgment!income-tax Officer Vs. Kanorta Chemicals and Industries
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-23-1983
Reported in: (1983)6ITD456(Kol.)
1. This is an application praying for correction of a mistake said to be apparent from the record. The question in dispute was the allowability of depreciation and development rebate in respect of additional liability incurred due to exchange rate differences. The Commissioner (Appeals) had directed the ITO to allow the depreciation on additional liability of Rs. 3,70,998 for the expenditure incurred on account of devaluation during this year. The Tribunal further appears to have accepted the assessee's contention that the claim for depreciation and development rebate should have been allowed on a sum of Rs. 23,61,713 because as a result of difference in the exchange rate, the assessee's liability had increased to this extent. It has now been contended by the revenue that this was an entirely new position and was contested by the representative of the department at the time of hearing. The actual increase in the liability whether on account of mercantile system of accounts or otherwis...
Tag this Judgment!Indian Rayon Corporation Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jul-22-1983
Reported in: 1994LC258(Calcutta),1992(58)ELT178(Cal)
Chittatosh Mukerjee, J.1. The petitioner No. 1 at the material time had been manufacturing various kinds of insulators which, according to them, consisted of both porcelain and metal parts. The petitioner No. 1 under self-removal procedure prescribed under the Central Excise Rules, used to remove the said articles during the period April, 1970 upto the date of issue of this Rule, the respondents had assessed excise duty upon insulators manufactured by the petitioner No. 1 at the rate specified under Item No. 23B of the First Schedule of the Central Excises and Salt Act, 1944. The said Item No. 23B which was inserted by Finance Act, 1961, imposed duty upon Chinaware and Porcelainware of all sorts. Until the time mentioned hereinafter, the Central Excise Authorities were of the view that electrical insulators were porcelainware and, therefore, were liable to excise duty under Item No. 23B of the First Schedule of the Central Excises and Salt Act, 1944.2. By two notifications respectively...
Tag this Judgment!Calcutta Metropolitan Development Authority Vs. S.K. Bose and ors.
Court: Kolkata
Decided on: Jul-22-1983
Reported in: 1983CriLJ1661
Monoj Kumar Mukherjee, J.1. These two appeals arise out of the judgment and, order dated May 24, 1982 passed by a learned Judge of this Court in Civil Rule No. 15161 (W) of 1981, whereby the learned Judge allowed the writ application of Sri S. K. Basu and quashed the investigation of Section 'K' Case No. 126 dated March 5, 1981 instituted against Sri Basu and others under Sections 420 and 420/120B of the I P.C. Of the two appeals, one has been preferred by the Calcutta Metropolitan Development Authority ('CMDA' for short) and the other by the State of West Bengal and its officers.2. The case made out by Sri S. K. Basu (hereinafter referred to as the petitioner) in his writ application is as under:-On or about Dec. 1. 1979 the petitioner along with one Sudhir Kumar Basu constituted a partnership firm under the name and style of 'Central Group' (hereinafter referred to as the 'firm) to carry on the business of Management Consultants and Project Engineers and other allied business, with t...
Tag this Judgment!William Jacks and Co. (India) Ltd. Vs. Sm. Sumitra Sen
Court: Kolkata
Decided on: Jul-21-1983
Reported in: AIR1984Cal12,87CWN1016
Anil K. Sen, J. 1. This is a revisional application at the instance of the defendant-appellant whose application under Section 5 of the Limitation Act for condoning the delay in preferring an appeal against an ex parte decree before the lower appellate court has been dismissed by the said court. The order impugned is one dt. May 11, 1983, passed by the learned District Judge, 24-Parganas in Title Appeal No. 275 of 1982. A short point which arises for our consideration on the present revisional application is as to whether the time spent by the appellant-petitioner in unsuccessfully prosecuting an application under Order 9, Rule 13 of the Civil p. C. against the very decree under appeal which failed on its merits can be excluded for computing the period of limitation for the appeal subsequently filed against the said decree. 2. Relevant facts are not in dispute. An ex parte decree was passed against the petitioner on May 24, 1979, in Ejectment Suit No. 87 of 1978 though the petitioner a...
Tag this Judgment!State Bank of India Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-20-1983
Reported in: (1983)6ITD225(Kol.)
1. The assessee is the State Bank of India which is established under the State Bank of India Act, 1955. These appeals are taken together and are disposed of by a common order. The assessment for the assessment year 1972-73 was completed on 25-7-1974. A notice under Section 148 of the Income-tax Act, 1961 ('the Act') was issued upon the assessee on 7-3-1977 indicating that the ITO had reason to believe, in consequence of information in his possession, that income chargeable to tax has escaped assessment for the assessment year 1972-73. The notice issued under Section 148 for initiating proceedings under Section 147(b) of the Act was served upon the assessee on 10-3-1977. The assessee filed its return showing an income of Rs. 14,18,69,048. Further, the assessee, in a covering letter, stated that according to the knowledge of the assessee no income has escaped assessment for the year 1972-73.The ITO found that the assessee was allowed incorrect relief under Section 80M of the Act which ...
Tag this Judgment!Bina Ganguli Vs. Rash Behari Ganguli
Court: Kolkata
Decided on: Jul-20-1983
Reported in: 1983CriLJ1672
ORDERN.G. Chaudhuri, J.1. This revisional application under Section 397 of the Cr. P.C. at the instance of the wife in a proceeding under Section 125 of the Code is directed against order dated 13-2-1982 passed in Misc. Case 1126 of 1980 by the Judicial Magistrate 1st Class, Howrah. By the order impugned the learned Magistrate has set aside the ex parte order for maintenance, passed in favour of the wife on the application of the opposite party-husband under Section 126 of the Code.2. Alleging that marriage between her and opposite party had taken place on 18-9-1979 under the Special Marriage Act and the couple lived in the rented premises of the opposite party 7/1 Girish Banerjee Lane, P. S. Sibpur for sometime, the petitioner wife filed an application under Section 125, Cr. P.C. in the Court of S. D. J. M. Howrah on 23-9-1980. Further she alleged that on 9-2-1980 the husband had left her alone in the above noted matrimonial home without making any arrangement for her maintenance and ...
Tag this Judgment!inder Sengupta Vs. Sm. Prova Rani Chakraborty and anr.
Court: Kolkata
Decided on: Jul-19-1983
Reported in: AIR1985Cal218,88CWN379
Banerjee, J.1. This appeal by the defendant arises out of a suit for recovery of Khas possession. The plaintiffs are the owners by purchase of premises No. 139A, Rash Behari Avenue by a deed of conveyance dated 5th June, 1973. The defendant, it is alleged, is a tenant under the plaintiffs in respect of a flat on the second floor of the suit premises described in Schedule 'A' to the plaint at a rental of Rs. 675/- per month. It is further alleged that the defendant did not pay rents from February, 1975 onwards and he is guilty of committing nuisance and annoyance by using abusive languages and of threatening the plaintiffs and the family members. It is stated further that the flat was let out to the defendant for residential purposes but he has sub-let a portion to Kunjalal Mahabir Prasad for carrying on business in the suit flat. The defendant, it is alleged, forcibly occupied one garage on the western side of the suit premises, one small mezzanine room and open terrace on the second f...
Tag this Judgment!Milan Kumar Mukherjee Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jul-19-1983
Reported in: [1984]149ITR730(Cal)
Jyotirmoyee Nag, J.1. The facts relating to this second appeal are as follows :A certificate proceeding under the Public Demands Recovery Act was started for recovery of arrears of income-tax due, against the father of the plaintiff and another by the Certificate Officer of 24-Parganas, who signed the certificate initiating the proceedings. The plaintiff on behalf of his father and others admitted the liability and prayed for monthly instalments which was granted. The entire dues were liquidated. But the father of the plaintiff was again called upon by the Certificate Officer by a letter dated January 15, 1957, to pay a sum of about Rs. 1,500 by way of interest on the arrears of income-tax which was assessed against him. The appellant put in his objection which was disallowed and a distress warrant was issued against him for recovery of the said dues by the Certificate Officer. The objection that was raised was that this amount was an illegal demand after the payment of the dues by ins...
Tag this Judgment!Raj Ballav Das and ors. Vs. Haripada Das and ors.
Court: Kolkata
Decided on: Jul-18-1983
Reported in: AIR1985Cal2
Padma Khastgir, J.1. The plaintiffs Raj Ballav Das, Nani Gopal Das and Krishna Mohan Das all residing at No. 14 Buddhu Ostagar Lane, Calcutta filed this suit against Haripada Das, Smt. Renubala Das, Dilip Kumar Das, Sabita Rani Das, Pratima Rani Das, Chhabi Rani Das, Arati Das and Sulkkha Das for a declaration that each of the plaintiffs has 1/5th share in the premises No. 14, Buddhu Ostagar Lane, Calcutta and the allotment in severally of their respective shares, also for a declaration that the plaintiffs 1 and 2 and the defendant No. 1 Byomkesh Chandra Das the predecessor of the defendant 2 acted as a benamdar of plaintiff 3 and one Sajan Bala Dassi in respect of their respective shares in acquiring the premises No. 14, Buddhu Ostagar Lane, Calcutta and for other consequential reliefs.2. According to the plaintiffs the plaintiffs and the defendants are the joint owners in possession as permanent lessees of the premises. One Rebati Mohan Das had two sons Radha Ballav Das and Pran Ball...
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