Kolkata Court March 1987 Judgments
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Hindustan Products Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Mar-13-1987
Reported in: 1988(34)ELT13(Cal)
Ajit Kumar Sengupta, J.1. In this application under Article 226 of the Constitution, the petitioner has challenged the refusal of the Customs Authorities to make redetermine the assessable value on the Bill of Entry in respect of 76 Coils of defective C.R.C.A. sheets which arrived in vessel S.S. Viswa Bandhen on the basis of the corrected freight shown by the Shipping Corporation of India. The facts are stated hereinafter.2. The said goods arrived sometime in November, 1986. Upon the arrival of the said goods the Customs Authorities allowed the petitioner to keep the said goods in the Warehouse under Section 59 of the Customs Act, 1962. The Shipping Corporation of India, the carriers of the said goods, issued a freight bill dated 29th October, 1986 in respect of the said goods for Rs. 4,75,350.03p to the petitioner. In view of the said freight bill raised by the Shipping Corporation of India, the petitioner at the time of filing the bill for Warehousing mentioned the freight paid in re...
Superintendent of Central Excies and ors. Vs. R.K. Chemical Industries ...
Court: Kolkata
Decided on: Mar-13-1987
Reported in: 1988(16)ECC125
Manash Nath Roy, J.1. This appeal from original order, at the instance of the central excise authorities, who were respondents in Civil Rule No. 12902(W) of 1981, was directed against the judgment and order dated 5th October, 1983, as made in that Civil Rule by a learned single Judge and whereby the said learned Judge, made the rule absolute and directed the issue of appropriate writ or writs, asking the respondents before him to rescind, recall, cancel and withdraw an order dated 30th March, 1981, passed by the Superintendent of Central Excise concerned and also the order dated 17th November, 1981, passed by the Assistant Collector of Central Excise concerned and consequently, directed the quashing of those records. The said learned Judge also directed that the respondents shall release or refund the amount of Rs. 1,35,185 to the writ petitioner, viz., R.K. Chemical Industries (P) Ltd. who are respondents in the appeal and will hereafter be referred to as the said respondents.2. The s...
Shalimar Chemical Works Private Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-12-1987
Reported in: (1987)65CTR(Cal)218,[1987]167ITR13(Cal)
Dipak Kumar Sen, J. 1. The facts found or admitted in this reference are, inter alia, that under the Employees' State Insurance Act as originally promulgated, only the employees who worked in the factory of an employer came under the purview of the said Act. By Act No. 44 of 1966, the definition of an 'employee' under Section 2(9) of the Employees' State Insurance Act was substituted and other categories of employees, viz., persons employed for wages on any work connected with the administration of the factory or establishment or any part of the department or branch thereof or with the purchase of raw materials for, or the distribution or sale of the products of, the factory or establishment were brought within the purview of the said Act.2. The employers did not accept the extended definition of 'employee' in the substituted section and challenged the validity of the amending legislation in different High Courts. Subsequently, the High Courts of Calcutta and Delhi rejected the content...
New India Assurance Company Ltd. Vs. Sm. Basmati Devi and ors.
Court: Kolkata
Decided on: Mar-11-1987
Reported in: I(1987)ACC510,AIR1988Cal86,91CWN1030
Sukumar Chakravarty, J.1. This appeal is directed against the Award passed on 30th Mar., 1977 by Sri R. C. Ghosh, learned Motor Accidents Claims Tribunal for Calcutta and 24-Parganas in M.A.C. Case No. 177 of 1971 at the instance of the appellant-insurer, New India Assurance Company Limited, which was one of the objectors in the aforesaid claim case filed by the claimant-respondents.2. It was the case of the claimant, in brief, that the deceased Basanta Prosad Yadav, aged about 26 years at the time of the accident on 9th Aug., 1971, was the husband of the claimant-petitioner 1 and son of the claimant-petitioner 2 and that he was an employee in the Citizen's Garage of Sri Bhola Singh, the owner of the Jeep No. WBG 6264, at the monthly salary of Rs. 150/- with other allowances. Basanta Prosad Yadav was being carried in that Jeep along with some other mistries on 9-8-71 to attend another vehicle and the said Jeep collided with the Lorry No. WBK 7993 of the Corporation of Calcutta, at the ...
Simon Carves India Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-09-1987
Reported in: [1988]173ITR660(Cal)
Dipak Kumar Sen, J.1. On the application of Simon Carves India Ltd., the assessee, under Section 256(1) of the Income-tax Act, 1961, the following question has been referred by the Tribunal, as a question of law arising out of its order, for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the assessee's claim that surtax payable was to be deducted in computing the total income of the assessee under the Income-tax Act, 1961 ' 2. The controversy raised in the question is covered by a decision of this court in Molins of India Ltd. v. CIT : [1983]144ITR317(Cal) . Following the said decision, we answer the question in the affirmative and in favour of the Revenue. 3. The learned advocate for the assessee orally prayed for a certificate for appeal to the Supreme Court from this judgment contending that such certificate has been issued by this court in the case of Molins of India Ltd. : [1983]144ITR317(Cal) and...
Radheshyam Tulsian Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Mar-06-1987
Reported in: 1988(19)LC218(Calcutta),1987(31)ELT58(Cal)
Ajit Kumar Sengupta, J.1. In this application under Article 226 of the Constitution the petitioner has asked for a mandamus directing the respondents to pay a sum of Rs. 2,21,910.30p with interest (9 18% per annum on compound basis. The facts leading to this application are stated hereinafter.2. The petitioner carries on business of import under the name and style of Calcutta Hardware Stores.3. The petitioner imported 36 coils of stainless steel sheet in 1980. In respect of the said consignment the bill of entry for home consumption was submitted and the custom duty was paid on 5th November, 1980 when the said goods were with the Customs Authorities in the Dock. The petitioner applied for examination of the goods by the Customs Authorities for determining the damaged or deterioration in the said goods.4. On 7th November, 1980 the said goods were examined by the Examining Officer, the said Appraiser and Assistant Collector of Customs (Dock) for the purpose of ascertaining the extent of ...
State of West Bengal and ors. Vs. Shri Madanlal Shroff and ors.
Court: Kolkata
Decided on: Mar-06-1987
Reported in: [1989]72STC56(Cal)
Chittatosh Mookerjee, C.J.1. These appeals are at the instance of the State of West Bengal and others and they are directed against the judgment and order dated 13th November, 1979 of his Lordship the Honourable Mr. Justice D. K. Sen, inter alia, declaring that the impugned notification amending Rule 3(28) of the Bengal Sales Tax Rules, 1941 is ultra vires and also commanding the State not to give effect or further effect to the said amended Rule 3(28) and not to withdraw exemption allowed under Sections 14 and 15 of the Central Sales Tax Act, 1956 in respect of carpets.2. Under Clause (x) of Section 14 of the Central Sales Tax Act, 1956, woollen fabrics as defined in item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 are 'goods of special importance' in inter-State trade or commerce. Under Section 15 of the Central Sales Tax Act, 1956 every sales tax law of a State imposing or authorising the imposition of a tax on the sale or purchase of declared goods is sub...
State of West Bengal and ors. Vs. Madanlal Shroff and ors.
Court: Kolkata
Decided on: Mar-06-1987
Reported in: 1989(20)ECC105
Chittatosh Mookerjee, C.J.1. These appeals are at the instance of the State of West Bengal and others and they are directed against the judgment and order dated 13th November, 1979 of his Lordship the Honourable Mr. Justice D.K. Sen inter alia declaring that the impugned notification amending Rule 3(28) of the Bengal Sales Tax Rules, 1941 is ultra vires and also commanding the State not to give effect or further effect to the said amended Rule 3(28) and not to withdraw exemption allowed under Sections 14 and 15 of the Central Sales Tax Act, 1956 in respect of carpets.2. Under Clause (x) of Section 14 of the Central Sales Tax Act, 1956, woollen fabrics as defined in item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 are 'goods of special importance' in inter-State trade or commerce. Under Section 15 of the Central Sales Tax Act, 1956 every sales tax law of a State imposing or authorising the imposition of a tax on the sale or purchase of declared goods is subjec...
Sm. Muktakesi Dawn and ors. Vs. Haripada Mazumdar and anr.
Court: Kolkata
Decided on: Mar-04-1987
Reported in: AIR1988Cal25,91CWN1094
A.M. Bhattacharjee, J.1. The impugned order of ad interim ex parte injunction has been assailed by Mr. Roy Chowdhury, the learned counsel for the appellants, on more grounds than one, but none appears to be of that substance to warrant our intervention in this appeal.2. Mr. Roy Chowdhury has firstly submitted that under the provisions of Rule 3 of Order 39 of the Civil P. C. as amended by the Amendment Act of 1976, the Court can grant an injunction ex parte before serving notice on the opposite party only when it is satisfied that the object of granting injunction would be defeated by the delay in serving such notice and, while granting such injunction ex parte, the court, 'shall record the reasons for its' opinion' that the object of granting injunction would be defeated by such delay. Mr. Roy Chowdhury has accordingly urged that the impugned order of ex parte injunction is bad as no such opinion or any reason therefor has been recorded by the trial Judge. It is true that the relevant...
Jadunath Saha and anr. Vs. Commissioner of Commercial Taxes
Court: Kolkata
Decided on: Mar-03-1987
Reported in: [1988]70STC273(Cal)
Suhas Chandra Sen, J.1. The petitioners, Jadunath Saha and Shyamendralal Saha, carry on Business in partnership under the name and style of M/s. Nityananda Bhandar. The petitioners are registered dealers under the West Bengal Sales Tax Act, 1954, the Bengal Finance (Sales Tax) Act, 1941 and also under the Central Sales Tax Act, 1956. There is no dispute that the petitioners are dealers in various notified commodities, like flour, suji, atta, soap, sugar, detergent powder, turmeric, fertiliser, etc., for which the petitioners are liable to pay sales tax. The petitioners also carry on business of purchase and sale of various commodities like kerosene oil, high speed diesel oil, mobil oil and vegetable oil which are not liable to be included in the 'taxable turnover' of the petitioners for the purpose of computation of sales tax liability. The dispute, in the case, is about the includibility of the transactions relating to kerosene oil, high speed diesel oil, mobil oil and vegetable oil i...
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