Kolkata Court June 1987 Judgments
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Smt. Shanti Hora Vs. Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Jun-15-1987
Reported in: [1988]169ITR446(Cal)
Dipak Kumar Sen, J.1. The case of Smt. Shanti Hora, the appellant, is that she carries on business of discounting of 'purchies' and postdated cheques. The appellant, an assessee under the Income-tax Act, 1961, is regularly assessed to income-tax by the Income-tax Officer, 'G' Ward, Dist. SSC-VIII, Calcutta, respondent No. 6 herein.2. On November 7, 1985, the officers of the. Income-tax Department raided premises No. 52, Surya Nagar, Agra, in the State of U.P., under a search authorisation issued by the Commissioner of Income-tax, Agra, respondent No. 3 herein, and conducted a search under Section 132(1) of the Income-tax Act, 1961. The said premises No. 52, Surya Nagar, Agra, is owned by Ashok Kumar Hora, a son of the appellant.3. At the time of the search, the appellant was residing in the ground floor of the said premises. The officers of the Income-tax Department after the search seized 'purchies' valued at Rs. 8,30,877 and post-dated cheques for Rs. 1,53,254 as recorded in a seizur...
S.V. Singh Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jun-15-1987
Reported in: (1987)0CALLT535(HC),92CWN276
Umesh Chandra Banerjee, J.1. It is now well settled that the Writ Court would not normally interfere with the orders of transfer, since the High Court exercising powers under Article 226 of the Constitution cannot assume the role of an administrative supervisor in regard to the affairs of a concerned organisation. But this cannot have an universal application and it depends upon the facts and circumstances of each case. The managerial function to transfer cannot and ought not to be regarded as a prerogative without any just cause. If the transfer order is tainted with malice or is violative of well-accepted norms or it is penal in nature, the writ Court shall be within its jurisdiction to enquire into the charge of malice and if found substantiated can set right the wrong and to set right of wrong is a plain exercise of judicial powers and there ought not to be any hesitation in that regard.2. The Madras High Court in the case of C. Ramanathan v. Acting Zonal Manager, Food Corporation ...
Ramacast Limited and ors. Vs. Assistant Registrar of Companies
Court: Kolkata
Decided on: Jun-12-1987
Reported in: (1987)1CALLT641(HC),[1988]63CompCas805(Cal)
Monoranjan Mallick, J.1. This revision petition is directed against the conviction and sentence passed by the learned Magistrate against the present petitioners under Section 220(3) of the Companies Act, 1956. The facts are briefly as follows:2. Opposite party, the Assistant Registrar of Companies, filed a petition of complaint under Section 220(3) read with Section 162(1) of the Companies Act, 1956, alleging that M/s. Ramacast Ltd. and the directors who are petitioners Nos. 2 to 4 herein of the company, were under a statutory obligation to file three copies of balance-sheet and profit and loss account placed in the annual general meeting within 30 days, that the annual general meeting of the company should have been held on or before June 30, 1981, and the balance-sheet, etc., were required to be produced in the office of the complainant on or before July 29, 1981, but that the petitioners-accused did not file the balance-sheet and profit and loss account even as on December 31, 1981,...
In Re: Deepak Industries
Court: Kolkata
Decided on: Jun-12-1987
Reported in: [1989(58)FLR64],(1994)IIILLJ1014Cal
ORDERSusanta Chatterji, J. 1. The present writ application has been filed seeking the reliefs to withdraw, revoke, recall and/or cancel the impugned order of reference bearing No. 2797/IR underlying IR/ML 16/84 dt. December 20, 1986 and for other consequential orders in the manner as stated in the writ application. It is alleged that the Respondent No. 3 was appointed in the Production Control Department of the petitioner company. It is further alleged that petitioner company as a unit known as New Allenbery Works appointed the Respondent 3 in the Junior Management Cadre and the terms and conditions of the appointment are contained in the letter dated 23rd December 1980 and 1st July, 1981. By letter dated 15th May, 1982 the service of the Respondent 3 was terminated with effect from May 15, 1982. The respondent 3 instead of accepting his termination complained about the same to the Labour Commissioner (South), Government of West Bengal, Labour Department whereupon a conciliation procee...
Commissioner of Income-tax Vs. Steel Rolling Mills of Bengal Ltd.
Court: Kolkata
Decided on: Jun-11-1987
Reported in: (1987)65CTR(Cal)116,[1988]169ITR430(Cal),[1987]34TAXMAN222(Cal)
Dipak Kumak Sen, J.1. The facts on record which are material and the proceedings leading up to this reference are, shortly, that Steel Roiling Mills of Bengal Ltd., the assessee, was assessed to income-tax for the assessment year 1972-73, the relevant accounting year ending on July 31, 1971. In the said assessment year, the assessee originally filed its return on May 18, 1972. Subsequently, the assessee filed a revised return on September 30, 1974, which was accepted. The assessee claimed deduction on account of a provision made for payment of gratuity to its employees of Rs. 57,643 on the basis of actuarial calculation supported by a certificate of an actuary. During the relevant assessment year, the West Bengal Employees' Payment of Compulsory Gratuity Ordinance, 1971, was promulgated and came into force on June 14, 1971. The said Ordinance was replaced by the West Bengal Employees' Payment of Compulsory Gratuity Act, 1971, which was promulgated some time in August, 1971, with retros...
Guest Keen Williams Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-10-1987
Reported in: (1987)0CALLT469(HC)
Susanta Chatterjee, J.1. The present writ application at the instance of Guest Keen Williams Ltd., (Sankey Pressing Division) is directed against the Order No. 13, dated 16.8.1986 passed by the 3rd Industrial Tribunal. By the impugned Order, the Tribunal has found that the enquiry held by the Management was neither fair nor proper and called upon the management to prove its case before the Tribunal by examining its witnesses.2. It has been alleged that the Tribunal cannot disregard the pleadings of the parties and sit an appeal over the finding of the domestic enquiry. The Tribunal can interfere with the finding of domestic enquiry only if the enquiry is vitiated for non-compliance of the principles of natural justice or it is perverse and not on the basis of appreciation of evidences. The finding of the tribunal is that the enquiry was vitiated as the Company was represented by an officer who was a law graduate whereas no opportunity was given to the workmen to be represented by a per...
Neeraj Newspapers Association (P) Ltd. Vs. Assistant Collector of Cust ...
Court: Kolkata
Decided on: Jun-09-1987
Reported in: 1988(15)ECC343,1987(13)LC229(Calcutta),1988(33)ELT89(Cal)
A.K. Sengupta, J.1. This application under Article 226 of the Constitution is directed against the failure on the part of the respondents to give effect to the order dated 15th May, 1985 passed by the Collector of Customs (Appeals) and consequent withholding of the refund amounting to Rs. 6,04,733.47 P. The petitioner has also claimed interest as the said sum was not refunded by the respondents.2. The facts are in a narrow compass. The petitioner carries on business, inter alia, as Publishers and Printers. The petitioner publishes the daily news paper 'The Pataliputra Times' from Patna. It owns a Press. Under the Import Policy of the Government of India for the year 1983-84, printing machinery including Photo-Composing/Type-setting Machines and Systems and ancillaries thereof such as Key Boards are importable under the Open General Licence Scheme under Appendix 2 of the said import policy.3. Customs duty was leviable on such Photo-Composing/Type-Setting Machines and ancillaries thereof...
income-tax Officer Vs. Mrs. Bilas Razdan
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-05-1987
Reported in: (1987)22ITD567(Kol.)
1. These two appeals by the department are heard together and are being disposed of by this common order for the sake of convenience.2. The assessee is an individual. The assessee purchased a flat being No. 12G in Everest Building, 46C, Chowringhee Road, Calcutta from M/s.Western Building Corporation. This flat was leased out to M/s. C. Itch & Co. Ltd. The gross rent received by the assessee amounted to Rs. 88,124 and Rs. 71,052 during the two years under appeal. The assessee pleaded before the Income-tax Officer that the flat was not registered in her name and, therefore, she was not the owner of the flat within the meaning of Section 22 of the Income-tax Act, 1961 and hence it was not assessable in her hands as income from house property. This plea of the assessee was not accepted. Therefore, the ITO, after deducting the municipal taxes and maintenance expenses took the income from the flat at Rs. 71,052 and Rs. 71,276 respectively for the years under appeal.3. The assessee came...
Commissioner of Income-tax Vs. Calcutta Investment Co. Ltd.
Court: Kolkata
Decided on: Jun-04-1987
Reported in: [1988]169ITR422(Cal)
Dipak Kumar Sen, J. 1. The material facts in, and the proceedings leading up to, this reference are, inter alia, that Calcutta Investment Co. Ltd., the assessee, was assessed to income-tax in the assessment year 1961-62, the relevant accounting year ending on December 31, 1960. In the said assessment year, the income of the assessee was derived from the following sources : (a) Benianshipcommission .5,763 (b) Dividends .3,67,808 (c) Income fromshareholding .1,37,242 (d) Other commission 98,582 (e) Interest on loans .2,40,444 (f) Other interest .2,054 (g) Speculation profit .1,953 (h) Rent .57,900 2. The assessee was assessed to income-tax on a total income of Rs. 11,17,685 and the tax which was found payable thereon was Rs. 5,02,958. In the said assessment year, the assessee had paid municipal tax aggregating to Rs. 11,738, 50% whereof being Rs. 5,869 was not allowed in the computation of the total income of the assessee. 3. On the basis of the aforesaid, the Income-tax Officer found th...
Md. Yusuf T. Attarwalla Vs. Mrs. Jamena Yusuf T.i. Attarwalla
Court: Kolkata
Decided on: Jun-04-1987
Reported in: (1987)0CALLT639(HC)
Monoranjan Mullick, J.1. This revision petition is directed against the order dated 19.12.86 passed in Case No. M-18 of 1985 under Section 125 of the Criminal Procedure Code by the Metropolitan Magistrate, 11th Court, Calcutta by which the Metropolitan Magistrate restored the opposite party-wife's application for maintenance Under Section 125 Criminal Procedure Code to its original file which was dismissed for default on 29.9.86.2. On behalf of the petitioner husband it is submitted that the order of the Learned Magistrate setting aside the order dismissing the application for default and restoring such application to its original file is an illegal order and cannot be sustained and therefore, such an order is liable to be set aside.3. The revision is resisted by the opposite party-wife.4. On persuing the order passed by the Learned Magistrate, dated 19.12.86 I am of the view that by that order the Learned Magistrate appears to have reviewed his earlier order setting aside the order, d...
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