Kolkata Court June 1986 Judgments
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Virendra Prosad Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jun-03-1986
Reported in: (1987)ILLJ260Cal
U.C. Banerjee, J.1. This writ petition is directed against the issuance of an order of suspension as also a chargetsheet against Regional Provident Fund Commissioner at Calcutta. The Chargesheet however is pertaining to happenings of 1978-79 when the petitioner was posted at Bombay in the same capacity.2. Apart from the plea of malafides and a perverse action based on non-existing facts, the petitioner contended that being a quasi-judicial authority the act complained of can at best be recorded as an error of judgment and does not constitute a misconduct. The petitioner further contended that in any event, there has been a gross delay in initiating a proceeding against the petitioner and as such, the Writ Court would not permit the continuation of a stale proceedings.3. At this juncture, it would however be convenient to narrate the charges levelled against the petitioner as appears from the Articles of Charge as below:That Shri V. Prosad functioned as Regional Provident Fund Commissio...
income-tax Officer Vs. Kerala Valley Tea Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-02-1986
Reported in: (1986)18ITD480(Kol.)
1. The appeal is by the revenue in which it is contended that the Commissioner (Appeals) erred in holding that both the conditions of section mentioned in Section 79 of the Income-tax Act, 1961 ('the Act') must be cumulatively satisfied before the benefits of set off of losses of the earlier years can be denied to the assessee-company. It is also the appeal by the revenue that the Commissioner (Appeals) erred in holding that Section 79 has no application to the facts of the case.2. The ITO noted that the assessee contended before him that although there was a change in the shareholding for the year under consideration which was necessary, owing to continued losses and depreciation in the tea market and lack of resources, the assessee was entitled to the set off of past years' business losses and that both Clauses (a) and (b) of Section 79 should be considered cumulatively. The ITO in the assessment order reproduced the position of the shareholdings as on 31-12-1975 as well as on 10-1-...
Bright Trading Co. Vs. the Rubber Board and ors.
Court: Kolkata
Decided on: Jun-02-1986
Reported in: AIR1987Cal169
ORDERSuhas Chandra Sen, J. 1. Md. Gulzar Ahmed and Md. Munir Ahmed are partners of a partnership firm, M/s. Bright Trading Company, and were given licence by the Rubber Board in Form No. C to buy or otherwise acquire rubber from any registered estate or any licensed dealer and sell rubber to another licensed dealer or licensed manufacturer subject to the terms and conditions of the licence. The petitioner was carrying on its business as a licensed rubber dealer for a number of years. The licence was issued annually and the last such licence was issued on 14-2-1980 and was valid from 1st April, 1980 to 3lst March 1981. The petitioner's licence was suspended by the Assistant Secretary, Rubber Board, the Respondent No. 2, with effect from 10th Sept. 1980 and was ultimately revoked by an order dated 13th Feb. 1981. By this writ petition the petitioners have challenged the aforesaid order of suspension and revocation of licence. 2. The petitioner as a licensed dealer had to carry on busines...
Commissioner of Income-tax Vs. Bhartiya Steel Industries
Court: Kolkata
Decided on: Jun-02-1986
Reported in: (1986)56CTR(Cal)70,[1987]164ITR388(Cal)
Dipak Kumar Sen, J. 1. M/s. Bhartiya Steel Industries, Calcutta, the assessee, is an association of persons. Under a contract dated January 22, 1966, the assessee was regularly supplying railway sleepers to the Railways including the Eastern and the Central Railways. Under the terms of thecontract, the assessee was entitled to increase the price of the sleepers on the increase in the cost of pig iron, the main raw material required for the manufacture of sleepers. The assessee claimed escalation in price in respect of the sleepers supplied during the assessment years 1966-67 and 1967-68, the accounting years ending on the Ram Navami day of the financial years 1966 and 1967. The claim of the assessee was accepted by the Railways and the escalation in price for the sleepers supplied was fixed for the said two assessment years. The Railway Board asked the assessee to submit supplementary bills in respect of the escalation in price as fixed.2. During the assessment year 1968-69, the releva...
Commissioner of Income-tax Vs. Bengal Assam Steamship Co. Ltd.
Court: Kolkata
Decided on: Jun-02-1986
Reported in: (1986)56CTR(Cal)201,[1986]161ITR576(Cal)
Dipak Kumarsen, J.1. Bengal Assam Steamship Co. Ltd., the assessee, at the material time used to carry on the business of inland transport service between Calcutta and Assam, via, East Pakistan, which is now Bangla Desh. In its said business, the assessee owned a number of steamers, barges, tugs, launches and boats which were in operation in the said transport service.2. During hostilities between India and Pakistan in September, 1965, 18 vessels of the assessee, then in Pakistan, were captured as prize by the Pakistan authorities. The Government of Pakistan thereafter moved the High Court at Dacca in its Admiralty jurisdiction. The Dacca High Court declared the vessels as enemy property and the same were directed to be confiscated by an order dated October 20, 1965.3. Fourteen of the said eighteen vessels had been insured by the assessee for Rs. 31,10,342 with the Government of India under the Emergency Risks Insurance Scheme promulgated under the Emergency Risks (Factories) Insurance...
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