Kolkata Court June 1987 Judgments
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S.B. Cold Storage Industries P. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-23-1987
Reported in: (1987)59CTR(Cal)235,[1989]175ITR364(Cal)
Dipak Kumar Sen, j.1. S.B. Cold Storage Industries Pvt. Ltd., the applicant, seeks a certificate from us that substantial questions of law of public importance arise from the judgment of this court dated August 26,1986 (see : [1987]166ITR646(Cal) ), delivered in the above income-tax reference and that this is a fit case for appeal to the Supreme Court. Such questions of law are stated to be as follows :'1. What should be the true scope and ambit of the expression 'production of any one or more of the articles', appearing in Section 32A(2)(b)(ii) of the Income-tax Act, 1961 ? 2. Whether the processing which is involved in the preservation of potatoes in the cold storage plant amounts to production of an article for the purposes of Section 32A(2)(b)(ii) of the Income-tax Act, 1961, and as such the assesses is entitled to the investment allowance in terms of the said section ? 3. Where admittedly, as in the present case, the goods or articles are subjected to processing when they are kept...
Paritosh Chowdhury Vs. Sm. Sipra Banerjee and ors.
Court: Kolkata
Decided on: Jun-23-1987
Reported in: 1988CriLJ1299
ORDERMonoranjan Mallick, J.1. This revisional application is directed against an order dt. 9th Feb., 1987 passed by the learned Additional Sessions Judge, 12th Court, Alipore, on a revisional application directed against the order of discharge under Section 239 Cr. P.C.2. The facts stated in the order of the learned Additional Sessions Judge against which the present revisional application has been filed have not been disputed in the present revisional application before me:3. The opposite party No. 1 filed a complaint before the learned Sub-Divisional Judicial Magistrate on 17-7-85. The learned Magistrate sent it to the Officer-in-Charge Lake P.S. for investigation under Section 156(3) Cr. P.C. on the basis of that complaint a formal F.I.R. was drawn up on 21-7-85 and a police case was started. The complainant, the present opposite party No. 1 who lives with her husband is a tenant under the opposite party No. 3 in respect of some rooms of the premises No. 152/B, Rash Behari Avenue, C...
Commissioner of Income-tax Vs. Orient Paper Mills Ltd.
Court: Kolkata
Decided on: Jun-22-1987
Reported in: (1987)63CTR(Cal)125,[1988]171ITR181(Cal)
Dipak Kumar Sen, J. 1. Orient Paper Mills Ltd., the assessee, was assessed to income-tax in the assessment year 1971-72; the relevant accounting year ending on March 31, 1971. In its return and in the assessment, the assessee claimed deduction of Rs. 46,798 incurred on tea, tiffin and refreshments at a conference of the salesmen and distributing agents of the assessee at its mill. The Income-tax Officer held that 75 per cent. of the said expenditure was in the nature of entertainment and disallowed an amount of Rs. 34,100 out of the said Rs. 46,798 under Section 37(2) of the Income-tax Act, 1961 ('the Act'), which was included in the total income of the assessee.2. In the said assessment year, the assessee at its mill premises provided boarding and lodging facilities to its employees and visitors who were charged for such facilities. In respect of the aforesaid, the assessee incurred an expenditure of Rs. 1,59,407 in the said assessment year and also recovered charges in respect thereo...
Kishorilal Chowdhury Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Jun-22-1987
Reported in: [1990]79STC273(Cal)
Bhagabati Prasad Banerjee, J.1. This writ petition is directed against an action of the Commercial Tax Officer for withholding the issue of declaration forms and permits required for the purpose of importing the goods under the provisions of the Bengal Finance (Sales Tax) Act, 1941. By the order dated June 1, 1987, the Commercial Tax Officer was directed to dispose of the application of the petitioner for issuance of the declaration forms as well as the permits in accordance with law and it was directed that the Commercial Tax Officer shall give the petitioner an opportunity of being heard and pass a speaking order. It appears that in terms of the order passed by this Court the Commercial Tax Officer by the order dated June 10, 1987, considered the matter and rejected the application for declaration forms holding on the ground that :'The dealer imported goods from outside the State of West Bengal for the purpose of resale of those imported goods in West Bengal, for which the permits we...
Apex Corrugators Vs. Universal Paper Mills
Court: Kolkata
Decided on: Jun-22-1987
Reported in: (1987)0CALLT682(HC)
Sudhansu Sekhar Ganguly, J.1. This is an application Under Section 115 of the Code of Civil Procedure preferred by the defendant/petitioner against order No. 30 dated 3.12.86 passed by Shri S. K. Ghosal, Judge, 5th Bench, City Civil Court, Calcutta in Commercial Suit No. 200 of 1985.2. Admittedly in terms of a contract entered through M/s Noble Corporation of 1-A, Vansittarat Row, Calcutta the plaintiff-opposite party, a company having its registered office at 75-C, Park Street, Calcutta, supplied goods to the defendant-petitioner, a firm carrying on business at Shikohabad within the district of Manipuri, U.P. The agreed terms-amongst others-were that in default of payment within thirty days of delivery, the petitioner would be liable to pay interest @ 20% per annum and that in default of furnishing Central Sales Tax 'C' Form in respect of the bills, the petitioner would be liable to pay the amount of Sales Tax. It appears that by five bills prepared by the said Noble Corporation the p...
Balai Chandra Nandy Vs. Durga Charan Banerjee and anr.
Court: Kolkata
Decided on: Jun-22-1987
Reported in: 1988CriLJ710
A.C. Sengupta, J.1. This appeal is directed against an order of acquittal passed in Criminal Appeal No. 24 of 1979 by the learned Additional Sessions Judge, 13th Court, Alipore. That appeal was preferred by the accused Durga Charan against the order of conviction and sentence passed against him by the Judicial Magistrate under Sections 454 and 427 I.P.C. The learned Additional Sessions Judge upholding the findings of the learned Magistrate that the accused committed mischief by breaking open the door and throwing out the articles from the room in the possession of the complainant after entering therein, convicted the accused under Section 426 I.P.C. instead of Section 427 I.P.C. as done by the learned Magistrate, because he held that there was no evidence as to the extent of loss suffered by the complainant.2. With regard to the charge under Section 454 I.P.C., the learned Additional Sessions Judge acquitted the accused on two grounds:(1) that the prosecution failed to prove that the i...
Whiffens (India) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-19-1987
Reported in: (1987)23ITD157(Kol.)
1. By this appeal the assessee challanges the disallowance of interest Under Section. 244(1A) of the Income-tax Act, 1961. It is opposed by the department.2. For the assessment year 1981-82 the ITO assessed the total income of the assessee at Rs. 22,72,530. On this amount the ITO calculated the tax payable as follows :IT @ 60% ... 13,63,518SC @ 71/2% ... 1,02,264 ---------Less : (i) Tax paid in advance 11,50,000 (ii) Tax paid Under Section. 140A on 6-7-81 1,93,480 ---------Add : Interest Under Section. 216 17,850 --------- This assessment order was passed on 21-1-84. The assessee preferred an appeal against this assessment order. The first ground in the appeal was "against the disallowance of a claim by the company as the company in which public was substantially interested by the ITO and thereby taxing the same at higher rate by him." During hearing of the arguments before the CIT(A) the assessee produced certain certificates. The OIT(A) dealt with the matter in the following manner ...
Nikhil Chandra Dey and ors. Vs. Steel Authority of India Ltd. and ors.
Court: Kolkata
Decided on: Jun-19-1987
Reported in: (1988)IILLJ419Cal
Umesh Chandra Banerjee, J.1. This writ petition is directed against the order of transfer issued as regards tour drivers of Steel Authority of India., Central Marketing Organization, Calcutta-from Calcutta to Dharmanagar, Rourkela, Bhilai and Gauhati. The impugned order dated 2nd August 1986 provided that the above employees will stand released with effect from the afternoon of 2nd August 1986 and that they will be entitled to normal transfer benefits. In addition, they will also be entitled to an individual grant of Rs. 500/-.2. Whereas the petitioners contended that the order of transfer is wholly malafide and an after-math of the wrath and vengence of the respondent-authority, having failed to gain the desired objective in the matter of introduction of shifting duty from February 1986 onwards, the respondent-authority contended that question of any after-math or any wrath or vengenance does not arise, on the contrary by reason of the exigencies of circumstances, the transfer order b...
Smt. Kalyani Bhattacharjee and anr. Vs. Sri Monoranjan Roy
Court: Kolkata
Decided on: Jun-18-1987
Reported in: (1987)0CALLT486(HC),92CWN440
Sankari Prasad Das Ghosh, J.1. This appeal relates to the dismissal of a suit for eviction under the West Bengal Premises Tenancy Act, 1956 on the grounds of default in payment of rent, sub-letting and reasonable requirement of the suit-premises for own use and occupation. The suit-premises mean two rooms and a kitchen at the ground floor of premises No. 286A, Chittaranjan Avenue, P. S. Jorasanko, Calcutta, as well as one bath-room and one privy on the open land in an adjacent premises, being premises No. 284 Chittaranjan Avenue, Calcutta.2. The plaintiffs-appellants filed the suit for eviction on the aforesaid grounds. In the suit, there was also a prayer for permanent injunction for restraining the defendant-respondent from making any addition, alteration and/or construction and from changing the character of the tenancy described in Schedules 'A' and 'B' to the plaint. There was a further prayer for recovery of khas possession of the remaining vacant land in premises No. 284, Chitta...
Union of India (Uoi) Vs. Ratan Lall Adukia and ors.
Court: Kolkata
Decided on: Jun-17-1987
Reported in: AIR1987Cal311,(1987)1CALLT354(HC),92CWN166
Mookerjee, C.J.1. By an order dated 18th May, 1983, the Hon'ble Mr. JusticeAnil Kumar Sen and the Hon'ble Mr, Justice S. N. Sanyal, JJ. (as their Lordships then were) referred to the Full Bench a group of Revisional Applications under S- 115 of the Code of Civil Procedure, 1908, for resolving the conflict in judicial views on the question whether or not the forum for a suit contemplated by the present Section 80 of the Indian Railways Act, 1890 (Which, with effect from 1st January, 1962, was substituted by Indian Railways (Amendment) Act, 1961) should be determined in terms of the said section and whether Section 20 of the Civil Procedure Code, 1908 should be deemed to be no longer applicable to such suits under Section 80 of the Indian Railways Act, 1890. The learned referring Judges had pointed out that the two decisions of this Court respectively in the cases of Oghadmal Choudhury v. Union of India, 1974 Cal LJ 420 and in the unreported case of Jagannath Chetram v. Union of India di...
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