Kolkata Court March 1985 Judgments
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Chemi Colour Agency and anr. Vs. Chief Controller of Imports and Expor ...
Court: Kolkata
Decided on: Mar-21-1985
Reported in: AIR1985Cal358,1986(9)ECC155,1986(6)LC495(Calcutta),1987(30)ELT175(Cal)
ORDERBhagabati Prasad Banerjee, J.1. In this writ application, the petitioners challenged the validity of the order suspending the import licence as well as the action of the respondents 3 and 4 in refusing to clear the goods already imported on the basis of the Import Licence issued in this behalf. The petitioner 1 is a partnership firm and the petitioner 2 is a partner of the petitioner 1. The case of the petitioners is that on or about 24th September, 1984, the petitioners purchased from one M/s. Hindusthan Trading Company of Bombay one R.E.P. Licence No. P/K/3033988 dated 21st June, 1984 of Rs. 4,07,400/-. The said licence was valid for importation of various items mentioned therein and on the basis of an endorsement on the reverse of the said licence valid for import of (a) Cerbaryl, (b) Methyl Pabathion, (c) Phorate, (d) Dephenylumine and (e) Pentaerythritol. The said R.E.P. License was issued to registered exporters under the Import Policy of the Government of India. Some percen...
Commissioner of Asansol Municipality Vs. Kinema Industries Private Ltd ...
Court: Kolkata
Decided on: Mar-20-1985
Reported in: AIR1986Cal158
M.N. Roy, J.1. This appeal is directed against the judgment and order dated 29th November 1965, as made by D. Basu, J., in Civil Rule No. 53(W) of 1966. By his determination as above, the learned Judge had made the Rule, wherein the valuation and assessment in respect of the writ petitioner's holding No. 37, Hospital Road, for the period commencing from April 1964 was challenged, absolute, along with other Rules, being Civil Rules Nos. 54(W) and 55(W) of 1966. This appeal, as indicated hereinbefore, relate to the determinations made in Civil Rule No. 53(W) of 1966 and not against the determinations in the other Rules.2. The Respondent No. 1, Cinema Industries Private Ltd. (hereinafter referred to as the said petitioner), moved and obtained the concerned Civil Rule No. 53(W) of 1966, as mentioned hereinbefore, against preparation and publication of the valuation and assessment lists in respect of their holding No. 37 Hospital Road, Asansol, Burdwan (hereinafter referred to as the said h...
Madhu Jayanti P. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-20-1985
Reported in: (1985)49CTR(Cal)1,[1985]154ITR277(Cal)
Dipak Kumar Sen, J.1. Madhu Jayanti (Pvt.) Ltd., the assessee, carries on business, inter alia, in the manufacture and export of tea. In the assessment year 1975-76, the corresponding previous year being the one ended on December 31, 1974, the assessee in its revised return for income-tax claimed weighted deduction for export markets development allowance under Section 35B of the I.T. Act, 1961, in respect of its export promotion expenses under the following four heads :(a) Air freight on parcels for samples ; (b) Commission paid in foreign countries to agents to obtain orders ; (c) Steamer freight on export consignments ; (d) Premium paid to the Export Credit Guarantee Corporation. 2. The ITO allowed deduction as claimed on the air freight and commission but disallowed the claim for deduction in respect of steamer freight and the premium paid to the Export Credit Guarantee Corporation.3. The assessee preferred an appeal before the AAC against the disallowance of the deduction claimed...
State of West Bengal Vs. S. Bose
Court: Kolkata
Decided on: Mar-18-1985
Reported in: 1985CriLJ1698
ORDERJ.N. Chaudhuri, J.1. One Sanjoy Santra of Haripal, Hooghly, was chargedsheeted as the owner of Truck No. WGA 4289 along with the driver of the said truck in connection with Chhatna P. S. Case No. 12i9)83 under Section 7(1)(a)(ii) of Act X of 1955 (The Essential Commodities Act) but the Prosecution case failed against both of them before the learned Special Judge. Therefore, Sanjoy Santra filed an application for return of the fine of Rs. 3000/ - paid by him in lieu of confiscation of the said truck, as imposed by the learned District Magistrate and Collector. This application for return of the said fine was rejected and the said petitioner filed a Criminal Revisional application before the learned Sessions Judge, Bankura for setting aside the said order. The learned Sessions Judge (Sri S. Bose) therefore on 18-12-84 called for the records of confiscation Case No. 11 of 1983 and Chhatna P.S. Case No. 12(9)83 and directed the revisional application to be put up on 3-1-85 for hearing...
Kanthal India Ltd. Vs. Anant Prasad Bhatia and ors.
Court: Kolkata
Decided on: Mar-15-1985
Reported in: AIR1987Cal24
ORDERC.K. Banerji, J. 1. These are three applications. The two applications are for revocation of leave under Clause 12 of the Letters Patent taken out by the defendants Nos. 1 and 2 respectively. The other is an application for amendment of the plaint taken out by the plaintiff. By consent of the parties all the three applications are taken up and are heard together.2. Mr. Biswaroop Gupta, learned Counsel for the defendant 1 in the application taken out on his behalf for revocation of leave under Clause 12 of the Letters Patent submitted that on the basis of the plaint filed in this suit no cause of action against the defendant 1 arose within the jurisdiction of this Court. Therefore, so far as the said defendant is concerned this Court has no jurisdiction to entertain or try the suit. Mr. Gupta also urged that in any event the plaint does not disclose any cause of action whatsoever against the defendant No. 1. Therefore, no leave could be granted under Clause 12 of the Letters Patent...
Howrah District Central Co-operative Bank Ltd. and ors. Vs. Sanat Kuma ...
Court: Kolkata
Decided on: Mar-15-1985
Reported in: AIR1985Cal259,89CWN744
M.M. Dutt, J. 1. The appellants, the Howrah District Co-operative Bank Ltd., hereinafter referred to as the 'said Bank' and its Executive Officer have preferred the appeal against the judgment and order dt. Nov. 13, 1984 of B. C. Basak J. 2. The Bagnan Thana Agricultural Primary Co-operative Society Ltd., hereinafter referred to as 'the said Society', is a Society registered in accordance with the provisions of the West Bengal Co-operative Societies Act, 1973, hereinafter referred to as 'the Act'. The said Society is a marketing Society within the meaning of Rule 2(3)(iv) of the West Bengal Co-operative Societies Rules, 1974, hereinafter referred to as 'the Rules'. 3. The said Society is affiliated to the said Bank as a member and shareholder thereof. The said Bank is a registered Co-operative Society and is also a Central Co-operative Bank within the meaning of Section 2(f) of the Act. It may be stated here that a Government Officer has been appointed the Executive Officer of the said...
Sunity Chandra Bose Vs. Nil Ratan Sinha
Court: Kolkata
Decided on: Mar-15-1985
Reported in: AIR1985Cal282,89CWN909
Sankari Prasad Das Ghosh, J.1. The suit, out of which this appeal arises, was for specific performance of a contract for sale of one brick-built one-storeyed house at premises No. 38/J/4 Maharaja Road, Dhakuria, now P.S. Jadavpur along with prayers for recovery of khas possession of the property and some other prayers. On 11-4-1973, there was an agreement between the plaintiff-respondent and the defendant-appellant for release of the suit-property by the plaintiff, within two months from the date of the execution of the agreement, from the State of West Bengal, to which the property was mortgaged. The terms of the agreement were that if the defendant-appellant had the property released from the State of West Bengal and had made over true copies of the relevant documents including the deed of release and had allowed inspection of the original documents to the plaintiff-respondent, when demanded, to show the marketable title of the defendant to the property, the deed of sale in respect o...
Mrs. Leela Nath Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-13-1985
Reported in: [1987]164ITR216(Cal)
Ajit K. Sengupta, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, for the assessment year 1959-60.2. During the accounting year relevant to the assessment year 1959-60, the assessee had sold 1,000 shares of M/s. Electrical Manufacturing Company Limited to a trust created by her. However, the assessee had not shown the capital gains on the sale of the shares in her return of income originally filed with the Income-tax Officer. The Income-tax Officer completed the assessment on January 27, 1962, on the basis of the return filed by the assessee. Subsequently, it was noticed by the Income-tax Officer that even though the assessee had sold shares of M/s. Electrical Manufacturing Company Limited on January 13, 1959, and even though she had capital gains on the sale of these shares, she had failed to furnish the necessary particulars in her return of income originally filed by her. Thereafter, on January 20, 1968, the Income-tax Offi...
New Horizons Private Ltd. and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-12-1985
Reported in: AIR1986Cal303
ORDERUmesh Chandra Banerjee, J.1. This application is for setting aside of the show cause notice being annexure 'F' to the writ petition issued by the Assistant Collector of Customs appraising Group I Customs House, Calcutta, dated 6-11-1984.2. The petitioner No. 1 holds a valid licence bearing No. P/W/290082/XX/80/C/81 dated 5th September 1981 for importation of paraguat Diechloride worth Rs. 1,25,282.17 p. The petitioner No. 2 carries on business in cultivation, growing, manufacturing and sale of tea and for the said purpose the company has its tea gardens situated in the District of Sibsagar, Assam. The definite case of the petitioner made out in the petition is that for the purpose of growing tea in the said tea gardens, insecticides/weedicides are required as a necessary ingredient to protect the tea plant and to kill harmful weeds and fungus that grow in the gardens around the tea plants. The petitioners' further case is one such insecticide/weedicide is known as 'Paraguat' Diech...
Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.
Court: Kolkata
Decided on: Mar-11-1985
Reported in: (1985)49CTR(Cal)23,[1985]155ITR26(Cal)
Ajit K. Sengupta, J.1. At the instance of the Commissioner of Income-tax, the following questions of law have been referred to this court under Section 256(1) of the I.T. Act, 19.61, for the assessment years 1969-70, 1970-71 and 1971-72.'(1) Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 80B(5), Section 80A(2) and other relevant provisions of the Income-tax Act, 1961, the Tribunal was correct in holding that setting off of the current year's losses and carried forward losses of the earlier years against the current year's income under Sections 71 and 72 of the said Act was not part of the computation of total income and deductions under Sections 80L and 80M should be allowed even if the net result after such setting off was a negative figure ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in annulling the orders of the Income-tax Officer under Section 154 of the Income-tax Act, 1961, in t...
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