Kolkata Court July 1984 Judgments
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Apeejay Structural Works (P.) Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-04-1984
Reported in: (1984)10ITD542(Kol.)
1. In these three appeals-two by Apeejay Structural Works (P.) Ltd. for the assessment years 1977-78 and 1978-79 and one by Asian Signal Industry (P.) Ltd. for the assessment year 1978-79-against the order of the Commissioner of even date 8-1-1982 under Section 263 of the Income-tax Act, 1961 ('the Act'), common issues are involved and, therefore, they are disposed of by this common order.2. Assessments of income of Apeejay Structural Works (P.) Ltd. for both the years were framed by the IAC on 31-1-1980 and that of Asian Signal Industry (P.) Ltd. for the year 1978-79 was also framed by the same officer on 30-1-1980. Thereafter, the Finance (No. 2) Act, 1980 came into force and by that Act Section 80AA of the Act was inserted in the Act with retrospective effect from 1-4-1968. According to Section 80AA, net amount and not the gross amount of the dividends is allowed to be deducted under Section 80M of the Act. Since there was no such provision at the time of framing the assessments in...
Mangla Brothers Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Jul-04-1984
Reported in: AIR1985Cal122,1984(3)ECC227
ORDERAjit Kumar Sengupta, J. 1. In this application under Article 226 of the Constitution the petitioner has challenged the refusal of the respondents to release the goods imported for home consumption under a valid licence without assigning any reason therefor. The facts of the case as appearing from the writ petition are stated hereinafter. The petitioner carries on business of importing and dealing in various types of chemicals, drugs etc. On December 7, 1982 the petitioner imported 1,500 kgs. of AMOXYCILLIN TRIHYDRATE (hereinafter referred to as the said goods) from Spain by air flight. The said import was made under Import Licence No. 2826352 dt. 14-3-80. It has been alleged that the said goods have been imported by the petitioner for Flemming (India) who are actual users thereof. After arrival of the said goods the Bill of Entry for home consumption in the prescribed form was submitted before the Assistant Collector of Customs, Air Cargo Complex (Import), the respondent No. 3. Pe...
Kaju and anr. Vs. the State
Court: Kolkata
Decided on: Jul-04-1984
Reported in: 1985CriLJ367
B.C. Chakrabarti, J.1. These two appeals - Criminal Appeal No. 301 of 1982 at the instance of Kaju alias Kajimuddin and Lalu alias Lulu alias Lola Sk. and Criminal Appeal No. 328 of 1982 at the instance of Najibar Sk. arise out of the order of conviction and sentence passed by the learned Sessions Judge. Birbhum in Sessions Case No. 22 of 1982. These two appeals have been heard together and this judgment shall govern both of them.2. The three appellants along with one Nuru alias Nurul Sk. faced trial jointly before the Sessions Judge on charges under Sections 302/34, 364/34 and 201/34 I.P.C. Nuru alias Nurul Sk. has been acquitted of all the charges. The appellants of Criminal Appeal No. 301 of 1962, viz., Kaju and Lalu have been found guilty under Section 364/34 I.P.C while the appellant Najibar Sk. (Cr. Appeal No.328 of 1982) has been found guilty under Section 364/34 and Section 201 I.P.C. Each of the appellants has been sentenced to suffer rigorous imprisonment for eight years unde...
Ashoke Kumar Daw and anr. Vs. Gobinda Chandra Dev and ors.
Court: Kolkata
Decided on: Jul-02-1984
Reported in: AIR1984Cal337
M.N. Roy, J.1. The Respondents in this proceeding, are the members of Mohan Bagan Athletic Club and the office-bearers of the same. They convened a Special General Meeting of the club. for amending the Rules for the purpose of increasing the subscription. The appellants, who are also the members of the club, filed Title Suit No. 551 of 1082. before the learned 8th Bench of the City Civil Court at Calcutta, for the following prayers;--(a) A decree of declaration that the defendants have no right to convene any meeting for the amendment of the Club Rules of Mohan Bagan Athletic Club or Snecial General Meeting to be held as published in the Amrita Bazar Patrika on 22-3-1982. as their right to remain in office expired in 1980.(b) A decree' of declaration that the defendants' occupation as office-bearers and the members of Executive Committee of the Club on the expiry of Dec. 1979 and/or expiry of April 22. 1980 are illegal and they have no right under the Rules of the said Club to function...
National Alloy and Metal Works (Pvt.) Ltd. Vs. Commercial Tax Officer, ...
Court: Kolkata
Decided on: Jul-02-1984
Reported in: [1985]58STC107(Cal)
Ajit Kumar Sengupta, J.1. The petitioner is a private limited company. The petitioner is manufacturer of hand signal lamps, buffer lamps, tail lamps, side lamps, slide doors, wall protectors (aluminium) and other railway carnage fittings and also of tin containers. The said manufactured goods are sold to the railway authorities as per their specification as Well as also other customers. The petitioner is the manufacturer of the said goods since its inception in 1949. It has also been stated that the raw materials which were and are required for use directly in the manufacture of the said goods are, amongst others, as follows :Metal sheets, hollow wares, enamel wares, brass, copper, lead, zinc and bronze materials.2. In compliance with the provisions of Section 4 of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act), the petitioner made an application under Section 7 of the said Act for registration of the goods for manufacturing purpose in order to get b...
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