Kolkata Court February 1987 Judgments
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Board of Trustees for the Port of Calcutta Vs. Indian Rayon Corporatio ...
Court: Kolkata
Decided on: Feb-05-1987
Reported in: 1988(15)ECC325,1987(28)ELT334(Cal)
Dipak Kumar Sen, J.1. In 1983, the Indian Rayon Corporation Limited the respondent No. 1 imported a consignment of 166 bales of Polyester Staple Fibre for home consumption which were shipped by the vessel S.S. Kunasbiri. The said goods arrived and were unloaded at the Port of Calcutta on the 12th November, 1983.2. The respondent No. 1 engaged M/s. Chatterjee & Sons, the respondent No. 4 clearing and forwarding agents authorised by the Customs for clearing the goods and a bill of entry for the aforesaid purpose was filed on the. 16th November, 1983.3. The Customs authorities, however, detained the goods for testing the chemical examination.4. The Customs authorities, however, permitted the respondent No. 1 to remove the said goods from the Calcutta Port and warehouse the same under Section 49 of the Customs Act, 1962. The said goods were removed from the Calcutta Port on the 31st January, 1984 when a sum of Rs. 1,98,009.38p. was paid on account of wharf rent against a wharf rent bill is...
Bharat Process and Mechanical Engineers Ltd. Assistants, Apprentices a ...
Court: Kolkata
Decided on: Feb-05-1987
Reported in: (1987)IILLJ404Cal
Umesh Chandra Banerjee, J.1. In terms of the provisions of Bird & Co. Ltd. (Acquisition & Transfer of Undertakings & Other Properties) Act, 1980 (Act No. 67 of 1980), the undertakings of the Bird & Co. and the right, title and interest of the Company in relation to its undertakings stood transferred to and vested in the Central Government on and since 25th October, 1980. In this writ petition, the petitioners challenge the revision and rationalization of pay scales of the Officers of Bharat Process Mechanical Engineers & Waybird India Ltd. (henceforth to be referred to as the 'said Company').2. Section 11(1) of the Act of 1980 noted above provides that every employee of the Company employed in connection with any undertaking owned by it, shall, on and from the appointed day. become an employee of the Central Government and where such undertaking is vested in a Government Company under the Act, become on and from the date of such vesting in such Government Company, an employee thereof a...
Commissioner of Income Tax Vs. Bertrams Scott Limited.
Court: Kolkata
Decided on: Feb-02-1987
Reported in: (1987)62CTR(Cal)11
Dipak Kumar Sen, J. - This is a consolidated reference initiated by the assessee and also the revenue by applications under s. 256(1) of the IT Act, 1961. The following questions have been referred at the instance of the assessee :'(1) Whether, on the facts and in the circumstances of the case the Tribunal was right in holding that the assessee had business connection in India ?(2) If the answer to question number 1 is in the affirmative whether, on the facts and in the circumstances of the case and on a correct interpretation of the agreement dt. 23-12-1960 the Tribunal was justified in holding that part of the income from payments made by the Indian company M/s. Bertrams Scott (India) Limited to the assessee company as is reasonably attributable to the operations carried out in India is assessable to tax under the IT Act, 1961 ?'2. The following question has been raised at the instance of the revenue :'Whether, on the facts and in the circumstances of the case and having held that th...
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