Kolkata Court April 1987 Judgments
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Commissioner of Income-tax Vs. India Capacitors Ltd.
Court: Kolkata
Decided on: Apr-23-1987
Reported in: [1989]180ITR641(Cal)
Shyamal Kumar Sen, J. 1. This is an application for condonation of delay in making a reference application under Section 256(2) of the Income-tax Act, 1961, within time which expired on January 10, 1987. The case made out by the petitioner is that although the reference application was made ready within time, i.e., by January 8, as the Commissioner had to leave Calcutta for urgent official business on the 8th and the 9th January, 1987, and as he returned to Calcutta on January 10, 1987, the application could not be signed and filed in time as January 11, 1987, was a holiday. It is also stated that there is no other person who is authorised to sign the said application on behalf of the said Commissioner. The said reference application was also noted as made on January 12, 1987. It is the case of the petitioner that as soon as the Commissioner returned to Calcutta on January 12, 1987, the said reference application was made ready, engrossed, affirmed and signed by the Commissioner and th...
Kanknarrah Company Limited Vs. Customs, Excise and Gold (Control) Appe ...
Court: Kolkata
Decided on: Apr-23-1987
Reported in: 1987(30)ELT906(Cal)
Bhagabati Prasad Banerjee, J.1. In this particular case, the petitioner imported certain goods and cleared the goods without payment of duty by furnishing bond on condition of re-exporting as provided under Item No. 22A of the First Schedule to the Central Excises and Salt Act, 1944 for export under A.R. 4. Thereafter a show cause notice was issued to the Petitioner alleging that 5 years had passed but the Petitioner could not produce any document showing that the goods had been exported and as a result thereof, the petitioner was liable to pay the duty for the goods, which were imported duty free and as such liable for penalty also. The petitioner showed cause and the Additional Collector of Central Excise, Calcutta held that the petitioner failed to establish that the petitioner had been able to export 240 bales and accordingly, it was held that the petitioner was liable to pay the duty on the basis of the valuation of the goods-in-question.2. It may be mentioned that the relevant pr...
Naveen Enterprise and ors. Vs. Commissioner of Commercial Taxes
Court: Kolkata
Decided on: Apr-23-1987
Reported in: [1988]70STC307(Cal)
Suhas Chandra Sen, J.1. The petitioners set up a small-scale industry for manufacturing electrical stampings and lamination cores. On 30th May, 1981 the petitioners made an application under Rule 3(66) of the Bengal Sales Tax Rules, 1941 for exemption of sales tax on goods manufactured arid sold by the petitioners and an eligibility certificate was duly granted by the Assistant Commissioner of Commercial Taxes, Burrabazar Circle, the respondent No. 3, for the period 1st April, 1981 to 31st March, 1982, by an order dated 18th November, 1981.2. Thereafter, on 23rd December, 1982 the petitioner made an application for renewal of the eligibility certificate for the period 1st April, 1982 to 31st March, 1983. On 29th April, 1983 the petitioners also applied for the renewal of the eligibility certificate for the period 1st April, 1983 to 31st March, 1984.3. On 1st March, 1985 the petitioners' application for grant of eligibility certificate for the period 1st April, 1982 to 31st March, 1983 ...
Budge Budge Company Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Apr-23-1987
Reported in: 1989(42)ELT370(Cal)
Bhagabati Prasad Banerjee, J.1. This Writ Application was moved against the order dated 16th February 1987 passed by Shri G. Sarengi, Collector of Customs, Calcutta whereby two complete systems of second hand jute frames valued at Rs. 5,76,054/- was confiscated under Section 111(d) of the Customs Act, 1962 - alleging that the same was imported unauthorisedly. But keeping in view of the fact that the machines were meant for 100% export-oriented unit and specially the fact that the Ministry of Industry decided to waive the condition of import to old machineries. The said Shri G. Sarengi: it is stated - allegedly took a lenient view and gave the Petitioner option to redeem the goods on payment of fine of Rs. 60,000/- plus payment of usual customs duty thereon. This case has a cheduered carrier.2. On July 2,1981 the petitioner received from the Ministry of Industry, Government of India, a letter of Indent (Intent ?) for the purpose of manufacture and export of 3353 metric tonnes of jute he...
State of West Bengal Vs. Nitai Mohan Saha
Court: Kolkata
Decided on: Apr-22-1987
Reported in: AIR1989Cal23,[1989]74STC221(Cal)
Bimal Chandra Basak, J.1. This appeal is directed against a judgment and order passed by the learned trial Court whereby the writ petition filed by the respondent was allowed and the Rule was made absolute. This is one of a series of writ petitions filed by several traders.2. The petitioner in the main writ petition challenged certain orders of assessment under the West Bengal Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 as amended by the Act of 1979. (hereinafter referred to as the said Act).3. The sole question before us is whether the Assessing Authority who taxed the goods under the heading 'spices' was justified in d.oing so or not. There was no entry tax on spices till 19th April, 1979. By an amendment to the said Act, the schedule prescribed under the Act was amended and in the said schedule at serial No. 10(a) 'spices and powders thereof were added in addition to other items. According to the petitioner he is a dealer in turmeric, black pepper, chilli, cinn...
Abed Ali Jamadar Vs. State
Court: Kolkata
Decided on: Apr-22-1987
Reported in: 1988CriLJ354
Sankar Bhattacharyya, J.1. The subject-matter of challenge in this appeal is the judgment and order dt. 30-11-83 passed by a learned Additional Sessions Judge, Howrah convicting the appellant under Section 302, Penal Code and sentencing him to imprisonment for life.2. Shorn of details, the prosecution case was as under:3. Manwara Bibi, deceased was married I to the appellant Abed Ali Jamadar round about the year 1976. For about a year and a half she lived in her matrimonial home in village Rajkhola within police station Panchla. Thereafter, following an estrangement between them, she left her matrimonial home and started living with her mother in the village.4. Towards the latter part of Aug. 1979 there was village salish at the instance of the appellant to settle the controversy between him and his wife and it was decided in the salish that Manwara's mother would send her back to the appellant's house on condition that she would not be asked to do any work of Jari (lace) but would sim...
Lalu Chaudhury Vs. State
Court: Kolkata
Decided on: Apr-21-1987
Reported in: 1988CriLJ1301
Sankar Bhattacharyya, J.1. For committing murder of one Sfayamali Mazumder, the appellant Lalu Chaudhury has been convicted by a learned Additional Sessions Judge, Alipore under Section 302, Indian Penal Code and sentenced to imprisonment for life. This appeal seeks to assail the above order of conviction and sentence.2. Shorn of details, the case for the prosecution was under:Keshab Mazumder (P.W. 15) was a tenant in respect of the ground floor of Premises No. 5A, Jadunath Mukherjee Street, Ariadhaha, where he used to live with his wife Shyamali (deceased) and two sons, the eldest being Basudeb (P.W. 2). Their Youngest son used to live at Belgharia in the house of Arun Banerjee, (P.W. 9) younger brother of Shyamali.3. Keshab carried on business in chemicals and had to visit different places in connection with his business. On 17-5-81 he went to Darjeeling and returned to Calcutta on 28-5-81 after visiting Siliguri, Kalimpong and Gangtok.4. Appellant Lalu Chaudhury was a friend of Kesh...
Commercial Tax Officer, Commercial Tax Department, Government of Andhr ...
Court: Kolkata
Decided on: Apr-13-1987
Reported in: [1987]66STC243(Cal)
Manash Nath Roy, J.1. This appeal from original order, is directed against the judgment and order dated 10th April, 1979, passed in C.R. No. 897(W) of 1973, by a learned Judge of this Court.2. Before we deal with the submissions as made on behalf of the appellants, we must keep it on record that though the appeal was made ready as regards service, on 10th February, 1984 and on the same date it was placed in the general list, nobody appeared for the writ petitioner-respondents, to oppose the appeal.3. The subject-matter of challenge in the concerned writ application was at the instance of M/s. Mangilal Rungta, a firm registered under the Indian Partnership Act, 1932 and which carried on the business as mentioned in the petition at 16, Kalakar Street, Calcutta and such challenge was directed against an order of assessment dated 26th March, 1973 and consequent issue of the notice of demand by the Commercial Tax Officer, Bobbili, Government of Andhra Pradesh. It should be noted further, th...
Nepal Food Corporation Vs. U.P.T. Import and Export Ltd. (Part) and an ...
Court: Kolkata
Decided on: Apr-10-1987
Reported in: AIR1988Cal283,1988(16)ECC29
Baboo Lall Jain, J. 1. This suit has been instituted by Nepal Food Corporation against U.P.T. Imports and Exports Ltd. (Part) and M/s. Shaw Wallace & Co. Ltd., for recoveryof a sum of Rs. 1,26,38,951.06P. On account of loss and/or damages suffered by them due to the alleged wrongful acts of the defendants and for interim and further interest thereon. U.P.T. Imports and Exports Ltd. (Part), are alleged to be the owners of motor vessel 'Pichit Samut' and M/s. Shaw Wallace & Co. Ltd., acted as the agents of the said owners in respect of the said M. V. 'Pichit Samut', for her visit during November/December, 1978 to the port of Calcutta for taking a load of a cargo of Nepal rice. The plaintiff loaded a total quantity of 4446.794 M.T. of Nepal rice valued at Rs. 1,05,459.22P. on Board the said vessel for carriage to the port of Penang, Malayasia. It so happened that after completion of the shipment on Dec. 4, 1978 the Mate's receipts were duly issued and the ship left Calcutta Port. Though t...
S.K. Saha and anr. Vs. Gokul Chandra Dhara
Court: Kolkata
Decided on: Apr-10-1987
Reported in: 1988CriLJ21
Monoj Kumar Mukherjee, J.1. This appeal under Section 19(1) of the Contempt of Courts Act, 1971 ('Act' for short) is directed against the judgment and order dt. Mar., 28, 1978 passed by a learned single Judge of this Court holding the two appellants guilty of civil contempt. The facts and circumstances leading to this appeal are as under.2. Gokul Chandra Dhara, the respondent herein was, at all material times, an employee in the Post and Telegraph Department. He was confirmed in the post of an Inspector in the Railway Mail Service (R.M.S.) by an order dt. Sept. 18, 1972 passed by the Director of Postal Services (R.M.S.) West Bengal Circle, Calcutta; and thereafter by an order dt. July 18, 1974 he was promoted, on a temporary basis, to the post of an Assistant Superintendent of R.M.S. On or about Mar. 17,1975 the respondents, while on leave, was served with a memorandum dt. Mar. 14,1975 issued by Sri S. K. Sana, Senior Superintendent of the Calcutta R.M.S. Division (the appellant 1 here...
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