Kolkata Court May 1985 Judgments
Om Prakash Modi Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-31-1985
Reported in: 1986(7)ECC113,1986(6)LC479(Calcutta)
Monoj Kumar Mukherjee, J.1. Om Prakash Modi, the petitioner in this petition for a writ of habeas corpus under Article 226 of the Constitution of India, is detained by an order dated September 19, 1984 passed by a Joint Secretary to the Government of India, Ministry of Finance (Department of Revenue). The order was passed in exercise of the powers conferred on him by Sub-section (1) of Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA for short) with a view to preventing the petitioner from smuggling goods, abetting the smuggling of goods and engaging in the transporting of smuggled goods. The sum and substance of the grounds of detention communicated to the petitioner, which run through 30 pages, are as under.2. On the basis of a secret information the Customs Officers of the Diamond Harbour Preventive Unit intercepted one jeep and one white Ambassador car at Kulpimore, 65 kms. south of Calcutta, on March 29, 1984. The vehicle...
Tag this Judgment!Om Prokash Modi Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-31-1985
Reported in: 1986CriLJ119
Monoj Kumar Mukherjee, J.1. Om Prokash Modi, the petitioner in this petition for a Writ of Habeas Corpus under Article 226 of the Constitution, is detained by an order dt. Sept. 19,1984 passed by a Joint Secretary to the Government of India, Ministry of Finance (Department of Revenue). The order was passed in exercise of the powers conferred on him by Sub-section (1) of Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 ('COFEPOSA' for short) with a view to preventing the petitioner from smuggling goods, abetting the smuggling of goods and engaging in transporting smuggled goods. The sum and substance of the grounds of detention communicated to the petitioner, which run through 39 pages, are as under:On the basis of a secret information the Customs Officers of the Diamond Harbour Preventive Unit intercepted one jeep and one white Ambassador car at Kulpimore, 65 Kms. south of Calcutta, on Mar. 29, 1984. The vehicles were coming from Kakdwi...
Tag this Judgment!Manbhum Coal Syndicate (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-28-1985
Reported in: (1986)15ITD119(Kol.)
1. This appeal has been filed by the assessee against the order dated 12-11-1982 of the Commissioner relating to the assessment year 1979-80.2. The assessee is a company which was formerly doing business in coal mining. This business was stopped as it was nationalised with effect from 1-5-1972. During the year under consideration, the assessee was receiving interest on the compensation amount receivable by it. On the other hand, it was paying interest on the overdraft amounts. The resultant figure was being shown as income or loss from 'other sources'. During the year under consideration, the assessee had a net loss of Rs. 17,593 under the head 'Income from other sources'. At the same time, it had an income of Rs. 37,505 under Section 41(1) of the Income-tax Act, 1961 ('the Act'). The ITO set off the income of Rs. 37,505 assessable under Section 41(1) under the head 'Profits and gains of business or profession' against loss of Rs. 17,593 arrived at under the head 'Income from other so...
Tag this Judgment!Surendra Prasad Misra Vs. Oil and Natural Gas Commission
Court: Kolkata
Decided on: May-28-1985
Reported in: AIR1987Cal1,90CWN449
ORDERUmesh Chandra Banerjee, J. 1. The jurisdiction of the writ Courts in regard to the enforcement of an equity is the principal issue for consideration in this writ petition. 2. The petitioner being a Transport Contractor responded to a tender notice by the Oil & Natural Gas Commission for transportation and handling of drilling equipments. By a letter dt. 25th Jan. 1977 the Commission intimated the petitioner about the acceptance of this tender subject of course to a formal agreement being executed. The Commission, however, even prior to this execution of the formal agreement issued divers Work Orders and directed the petitioner to carry out the same and the petitioner in turn also carried out the work in accordance therewith. On 25th Feb. 1977 the formal agreement was executed being effective from 25th Feb. 1977 to 24th Jan. 1978 subject to further extension. The petitioner contended that in terms of Clause 14 of the agreement, the petitioner was entitled to charge on the basis of ...
Tag this Judgment!Shri Shiv Kumar Bajaj Vs. Additional Commissioner of Commercial Taxes ...
Court: Kolkata
Decided on: May-28-1985
Reported in: [1986]63STC354(Cal)
Umesh Chandra Banerjee, J.1. A short but important point centering round the concept of new industrial undertaking has been raised in this application. The Government of West Bengal in its bid to create an interest amongst the small entrepreneures to set up small industries in West Bengal has declared exemption from payment of sales tax upon fulfilment of certain conditions by a notification being No. 1809-F.T. dated 1st April, 1976. Subsequently, however, the concept of eligibility was introduced by the Notification No. 1658-F.T. dated 1st April, 1980.2. The Notification No. 1658-F.T. dated 1st April, 1980, contains that the dealer claiming the benefit would be so eligible if he possesses a certificate of eligibility in the form prescribed and to be granted by the Assistant Commissioner for such period as mentioned in the certificate. The notification further provides that the certificate of eligibility shall be granted on an application and shall be valid for a period not exceeding 1...
Tag this Judgment!General Electric Coy. of India Vs. Fifth Industrial Tribunal of West B ...
Court: Kolkata
Decided on: May-28-1985
Reported in: (1986)IILLJ27Cal
Umesh Chandra Banerjee, J.1. This writ petition is directed against an order dated 4th July, 1984 passed by the 5th Industrial Tribunal wherein the Tribunal held that findings of the 7th Industrial Tribunal in a proceeding under Section 33(2)(b) of the Industrial Disputes Act, cannot in any way stand as a bar in deciding the issue afresh.2. Before adverting to the rival contentions a brief reference to facts is necessary.3. The concerned workman being Respondent No. 3, herein was employed by the petitioner as Stores Clerk in the Paharpur Works of thepetitioner's factory. By reason of certain acts on the part of the Respondent No. 3, the petitioner, by a notice dated 14th February, 1981, read with its corrigendum dated 16th February, 1981, required the concerned Respondent to show cause as to why disciplinary proceedings should not be initiated. The Respondent in turn showed cause by his letter dated 19th February, 1981 and since the cause shown by the Respondent No. 3 was found not sat...
Tag this Judgment!Sankar Bhattacharjee Vs. Manabendra Nath Dey and ors.
Court: Kolkata
Decided on: May-28-1985
Reported in: 1985CriLJ1957
N.G. Chaudhuri, J.1. The petitioner before us, an Inspector under the Employees' State Insurance Corporation, has come up in appeal under Section 378(4) of the Cr. P.C. aggrieved with an order of acquittal recorded by the learned Metropolitan Magistrate, 11th Court, Calcutta in case No. C-498 of 1982. The said case arose out of a complaint filed under Section 406 I.P.C. It was alleged by the petitioner before us as complainant in the said case that the two respondents are Directors of M/s. Eastern Type Foundry & Oriental Printing Works (Private) Limited, 18, Brindaban Basak Street, Calcutta-6, which is a factory and to which code No. 41-2215 was allotted by the E.S.I. Corporation. It was further alleged that the respondents were Principal Employers of the factory. The most material allegation is that the Insurance Inspector of E.S.I. Corporation inspected the records of the factory and on inspecting wages, salary register, stamp books and other relevant records of the factory found tha...
Tag this Judgment!Ajanta Metal Mart Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: May-27-1985
Reported in: [1987]64STC291(Cal)
Suhas Chandra Sen, J.1. The petitioner is a partnership firm and is a registered dealer under the provisions of the Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act. On 24th March, 1983 the authorised officials of the sales tax department entered the office premises of the petitioner at No. 123/2, Acharya Prafulla Chandra Road, Calcutta-6. One Sri Mahendra Prosad Jaiswal, an employee of the petitioner was present at that time and he was requested to produce the books and documents relating to the business of the petitioner-firm. Sri Jaiswal produced only a book which appeared to be a rough sales register for the period 11th August, 1982 to 11th November, 1982. The cash book, ledger, bill register and other books of the business could not be produced. Sri Jaiswal was requested to produce the related books and documents. The request was not complied with. Thereupon the officials of the sales tax department searched the premises and found 178 account slips containing var...
Tag this Judgment!Chandanmal Chopra and anr. Vs. State of West Bengal
Court: Kolkata
Decided on: May-17-1985
Reported in: AIR1986Cal104
ORDERBimal Chandra Basak, J. 1. I have heard and disposed of this application on the 13th of May 1985 when I indicated that I shall give my reasons later. Facts : 2. This is an application under Article 226 of the Constitution of India praying for a Writ of Mandamus directing the State of West Bengal to declare each copy of the Koran, whether in the original Arabic or in its translation in any of the languages, as forfeited to the Government. 3. This application was first moved before Khastgir, J. The learned Judge entertained the application, gave directions for notice and for affidavits. Thereafter for some reason or other the learned Judge chose not to proceed in this matter any further and released this matter from her list. Such reason cannot be found out from the records of this case though the learned Judge had chosen to take an unprecedented step by giving an interview to the Press regarding the same of which I cannot and do not take any notice. The Chief Justice thereafter ass...
Tag this Judgment!Amar Krishna Mukherjee Vs. Sm. Asha Rani Ghosh and ors.
Court: Kolkata
Decided on: May-17-1985
Reported in: AIR1985Cal398
B.C. Ray, J.1. This appeal is directed against the judgment and decree passed in Title Suit No. 532 of 1960 by Sri S. C. Roy, Chief Judge, First Bench of the City Civil Court at Calcutta, dismissing the suit on contest with costs against the contesting Defendants 1, 2 and 7 and ex parte against the rests.2. The salient facts of the case as appear from the pleadings are as follows : --The Plaintiff/Appellant is the owner of more or less 5 Kathas of land with buildings comprising municipal premises No. 107-A, Karaya Road, within the Police Station Ballygunge, Calcutta. This property was inherited by the Plaintiff/Appellant from his father and on partition with his brothers the plaintiff became the exclusive owner of the said property. The Plaintiff has been residing in the pucca one storied building and he has let out to the tenants certain structures in the said premises. It has been stated that the Plaintiff came to be acquainted with the Defendant 3, Sri Makhenswer Mazumder, who is a ...
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