Kolkata Court July 1987 Judgments
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Bhupesh Metals and Chemicals (P.) Ltd. Vs. the Indian Iron and Steel C ...
Court: Kolkata
Decided on: Jul-31-1987
Reported in: AIR1989Cal108
1. Bhupesh Metals and Chemicals (P) Ltd. have instituted this suit against The Indian Iron and Steel Co. Ltd. claiming a sum of Rs. 97,000/- as damages for non-delivery of 20 M. Tons of Zinc Dross which was sold to them in an auction sale held on 24-2-83, and also claiming interest on the sum of Rs. 2,21,260/- for 18 weeks @ Re. 1/- per cent per week amounting toRs. 39,826.80 p. and further interest on the earnest money of Rs. 47,000/- from May 17, 1983 to Nov. 1, 1983 at the aforesaid rate amounting to Rs. 11,750/- and for costs.2. The plaintiff's case is that he participated in an auction sale held, on 24-2-83 at Hotel New Kenilworth, in Calcutta and his highest bids in respect of 3 lots of zinc dross of 10 tons were accepted and he duly paid the earnest money in respect thereof immediately on such acceptance.3. The conditions of sale as advertised by the Government auctioneers provided inter alia as follows : 'On the fall of hammer the purchaser shall have to pay the earnest money a...
In Re: Garg Glass Tubes (P.) Ltd.
Court: Kolkata
Decided on: Jul-31-1987
Reported in: 92CWN345,[1989]175ITR422(Cal),[1988]69STC347(Cal)
Nirendra Krishna Mitra, J.1. A preliminary objection was raised at the time of hearing of the revision application by Mr. Bose regarding themaintainability of the application under Article 227 of the Constitution of India on the ground that the Additional Commissioner, Commercial Taxes, West Bengal, is not a Tribunal within the meaning of Article 227 of the Constitution of India. Mr. Bose based his argument mainly on the interpretation of Sections 3, 3A and 3B of the Bengal Finance (Sales Tax) Act, 1941, and also on the decision of the Supreme Court in the case of Jagannath Prasad v. State of Uttar Pradesh [1963] 14 STC 536. Since the preliminary objection so raised was of some importance, I requested Mr. Sakthinath Mukherjee, a senior counsel of this court, to act as amicus curiae in the matter. Before I deal with the points at issue in the present case, I record my sincerest appreciation of the very valuable assistance rendered by Mr. Mukherjee as amicus curiae.2. Article 227(1) of t...
Darshan Lal Vohra Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jul-30-1987
Reported in: 1988(37)ELT176(Cal)
1. The detenu Vinod Kumar Vohra, a permanent resident of New Delhi, stated to be engaged in road transport business, arrived at Calcutta Airport on 16th of February, 1987 from Hongkong via Bangkok through Thai International Airliner, when he was arrested by the Customs Authorities on the ground that gold bars were found from his possession, i.e. secreted in his rectum. He was produced on the very next day before the Chief Judicial Magistrate, Barasat, and was remanded to jail custody. On 27th February, 1987 a bail application was moved on his behalf before the Chief Judicial Magistrate which was rejected. Being aggrieved by such order on 27th of February, 1987 an application was moved before the High Court which was rejected. Again on 4th of March, 1987 an application was moved before the Chief Judicial Magistrate for bail, which was rejected. Again being dissatisfied with such order dated 4th March, 1987 an application under Section 439 of the Code of Criminal Procedure was moved befo...
Peeco Hydraulic Private Ltd. Vs. East Anglia Plastics (India) Ltd.
Court: Kolkata
Decided on: Jul-29-1987
Reported in: (1987)0CALLT551(HC),92CWN453
Sankari Prasad Das Ghosh, J.1. The defendant is the appellant in this appeal arising out of a suit brought by the plaintiff-respondent for recovery of money advanced for purchase of one price of Peeco Branch Oil Hydraulic 4 Piller Type Multi-Daylight Hot-plate Press from the appellant.2. On 12.6.71, the appellant made an offer to the plaintiff for sale of the Press on certain terms and conditions. The time for delivery was stated as 7 to 8 months from the date of receipt of Order. According to this offer, 30% of the value of the Press to the tune of Rs. 60,000 was to be paid as advance alongwith the Order and the balance was to be paid after satisfactory test-run at the Works of the appellant but before effecting delivery. The offer was accepted by the respondent on 9.7.71, when formal Order No. 101 dated 9.7.71 was placed for supply of the Press as per the description and specification given in that order. The specification was changed regarding the size of the Plate in that Order. Th...
Life Insurance Corporation of India Vs. Kumar Purnendu Nath Tagore and ...
Court: Kolkata
Decided on: Jul-28-1987
Reported in: AIR1988Cal311
Bimal Chandra Basak, J. 1. This appeal is directed against an order and preliminary decree passed in a mortgage suit filed by the plaintiff appellant herein. The only grievance of the appellant is that the learned Judge has not granted any interest from the date of filing of the suit. It is submitted that so far as the question of interest between the date of the institution of the suit and the date of the decree is concerned, the learned Judge has to grant interest. He has only the discretion so far as the rate of interest is concerned. In this context reliance is placed on a Division Bench decision of this Court in the case of West Bengal Financial Corpn. v. Bertram Scott (I) Ltd. (in liquidation) reported in : AIR1983Cal381 which has been followed in another Division Bench decision of this Court in the case of State Bank of India v. B. Gupta (Tea) Pvt. Ltd. reported in : AIR1987Cal64 . So far as the rate is concerned it is submitted that the contractual rate was 7 1/2% and it should...
Sailendra Nath Banerjee Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jul-28-1987
Reported in: AIR1988Cal333
Sukumarchakravartv, J.1. This appeal has arisen out of the judgment and order passed by Sri S. R. Roy, learned Claims Commissioner, Burdwan, in Misc. Case No. 137 of 1976. Sri Sailendra Banerjee filed a petition for compensation Under Section 82 of the Railways Act. The said application was registered as the aforesaid Misc. Case.2. The case of the petitioner, in brief, was as follows :On 4-11-75 the petitioner, Sailendranath Banerjee, was travelling by a local train from Burdwan Railway Station to Baruipara. The Train left the station at 8-10 A.M. and shortly after it left Saktigarh Railway Station it had a head-on collision with a train coming from the opposite direction. As a result of this accident, the petitioner sustained injuries and became unconscious. He was admitted to the Burdwan B. C. Hospital on the same date. He sustained the fractural injury in his right legand some bleeding injuries on his forehead and back. The petitioner, Sailendranath Banerjee, was discharged from the...
East India Transformers and Switchgear (P) Ltd. and anr. Vs. Collector ...
Court: Kolkata
Decided on: Jul-28-1987
Reported in: 1992(40)ECC409,1988(35)ELT317(Cal)
Hagabati Prasad Banerjee, J.1. The facts of the case, in short, are that the petitioner company carried on the business of, inter alia, of manufacturing transformers meant for distribution of electricity. The petitioner company sells such transformers to. the various State Electricity Boards in the country against orders received from them. The State Electricity Boards use the said transformers in, inter alia, projects aided by the International Bank for Reconstruction and Development (hereinafter referred to as IBRD) and/or International Development Association (hereinafter referred to as IDA). Supplies to such IBRD/IDA aided projects are treated as 'deemed exports' and enjoy all benefits available in respect of actual exports. The petitioners state that in respect of such 'deemed exports' duty-free imports of raw materials are allowed under the 'Duty Exemption Scheme'. The said Scheme, as it appears, was framed by the Central Government which provides for, inter alia, duty-free impor...
Daga Films Vs. Lotus Productions and ors.
Court: Kolkata
Decided on: Jul-27-1987
Reported in: AIR1988Cal280
Basak, J. 1. This appeal is directed against a judgment and decree dated 4th of July 1977 whereby the learned Judge dismissed the claim of the plaintiff and passed decree in favour of the defendant No. 2 on the basis of the counter-claim of the defendant.2. The short facts of this case, which are relevant for the purpose of this appeal herein, are as follows : --3. There was a distributorship agreement between the Plaintiff and the defendant No. 1 on 18th Mar. 1964 pursuant to which a sum of Rs. 1,30,000/- as minimum guarantee was to be paid by way of certain instalments by the plaintiff to the defendant No. 1. The plaintiff was also to spend Rs. 40,000/- on publicity. The plaintiff paid to the defendant No. 1 four instalments aggregating Rs. 60,000/-. there were some modifications of the agreement thereafter. On 17th Oct. 1969 there was a letter from the defendant No. 1 to the plaintiff recording an agreement to pay Rs. 1,95,000/-instead of Rs. 1,30,000/- and the balance of Rs. 1,35,0...
income-tax Officer Vs. Park Hotel (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-24-1987
Reported in: (1988)24ITD22(Kol.)
1. The ITO while giving effect to the order dated 3-10-1985 of the Tribunal charged interest under Section 217(1A) of the Income-tax Act, 1961 in the sum of Rs. 2,69,769 which on appeal by the assessee has been deleted by the CIT(A) on the reasoning that interest under Section 217(1A) could not be charged while giving effect to the order of the Tribunal. The revenue is, therefore, in appeal.2. It is patent from the plain reading of Section 217(1A) that interest can be charged during making the regular assessment and not afterwards.However, learned departmental representative has attempted to persuade us to hold that making of an assessment in compliance with the appeal order is nonetheless the regular assessment. In support he placed reliance upon Ramswarup Bhawsinka v. CIT [1975] 101 ITR 827 (Ori.), Chloride India Ltd. v. CIT [1977] 106 ITR 38 (Cal.) and Addl. CIT v.Saraya Distillery [1978] 115 ITR 34 (AIL). None of these decisions is in point. The case of Ramswarup Bhawsinka (supra)...
Commissioner of Income-tax Vs. R.R. Bajoria
Court: Kolkata
Decided on: Jul-24-1987
Reported in: (1988)67CTR(Cal)21,[1988]169ITR162(Cal)
Shyamal Kumar Sen, J.1. The facts found and proceedings culminating in the instant reference are, inter alia, that R.R. Bajoria, the assessee, is a member of the Indian Revenue Service. According to the terms and conditions of his service, he is liable to be transferred and posted in any city or town within the Union of India. In respect of the assessment years 1970-71, 1971-72 and 1972-73, the corresponding accounting years ending on the 31st March, 1970, 1971 and 1972, the assessee claimed that the amounts received by him as city compensatory allowance were not to be included in the total income of the assessee. The Income-tax Officer, Central Salary Circle, rejected the claim of the assessee.2. The assessee preferred an appeal before the Appellate Assistant Commissioner and reiterated that the amount received by him by way of city compensatory allowance was not taxable. The Appellate Assistant Commissioner, following an earlier decision of the Tribunal in Income-tax Appeal No. 3074 ...
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