Kolkata Court January 1988 Judgments
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Ram Krishna Agarwal and anr. Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Jan-20-1988
Reported in: 1990(30)LC261(Calcutta)
Sudhir Ranjan Roy, J.1. These two matters are taken up for analogous hearing and disposal since they involve common questions of fact and law. 2. As a matter of fact, in both the Civil Rules the common question involved is the effect of non-service of notice under Section 110(2) of the Customs Act, 1962; The petitioners in both the Rules are wholesalers in cigarettes. They buy and sell wholesale various brands of cigarettes manufactured by Duncan Agro Industries Ltd. in its Division of National Tobacco Company (in short, the N.T.C.). The petitioners not being manufacturers of cigarettes are not liable for payment of any excise duty. However, the Central Excise authorities sometime in February, 1984 carried out search in the business premises of the petitioners and seized several packets of cigarettes as well as a number of documents under different seizure list. Subsequently, however, the seized goods excepting the documents were released in favour of the petitioners on their executing...
Sitac Pvt. Ltd. Vs. the Statesman Ltd.
Court: Kolkata
Decided on: Jan-18-1988
Reported in: (1988)2CALLT84(HC),92CWN858
Umesh Chandra Banerjee, J.1. Plaintiff's right to the remedy of specific performance as envisaged under the Act of 1963 is dependant upon the basic fact of the contract being concluded. The statute provides that the contract in question must be fair in all parts free from any misrepresentation or fraud and without any undue advantage to the plaintiff not unconscionable and capable of being executed through a decree of Court.2. In a suit for specific performance the plaintiff is required under the law to show that there exists a concluded contract capable of being specifically performed, whereas the defence may be raised that in fact there was never any contract concluded.3. Surrounding circumstances permit the-defence to raise a defence successfully that an agreement relied upon by the plaintiff is not an agreement but a mere proposal and there was in fact no acceptance. A proposal differs from an agreement; whereas, a proposal is an act of one party-the agreement is that of both. Ther...
State of West Bengal Vs. Mohon Ghosh
Court: Kolkata
Decided on: Jan-18-1988
Reported in: 1989CriLJ378
ORDERGobinda Chandra Chatterjee, J.1. This revisional application is directed against the order No. 4 dated 15-9-81 passed by Sri N. N. Bhattacharjee, Judge, Special Court, Burdwan in Special Court case No. 2 of 81. What happened was that the Opposite Party Mohan Ghosh in his capacity as a Public servant was alleged to have committed an offence of criminal breach of trust for which G.R. Case No. 170 of 74 was started in the Court of the learned S.D.J.M., Burdwan. Subsequently, Sri Bhattacharya, the learned Special Court Judge refused to take cognizance of the case on the ground that in the instant case 'no complaint of facts constituting the offence or a police report of facts has been filed before me.... The submission of the learned Public Prosecutor that the Special Court Judge can take cognizance on the basis of an allotment order is highly misconceived, for the allotment of the case by the Government only enables the Judge to assume jurisdiction and has got nothing to do whether c...
ispat Projects Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-15-1988
Reported in: (1988)26ITD354(Kol.)
1. This appeal has been filed by the assessee against the order dated 12-3-1986 of the CIT(A.) relating to the assessment year 1982-83, the previous year of which ended on 30-4-1981.2. The assessee is a limited company deriving income from profession as Consulting Engineers and business as dealers in machineries. The first ground in this appeal states that the expenditure of Rs. 3,15,286 spent for the purpose of setting up a machine building complex should have been allowed as revenue expenditure. The assessee explained that the aforesaid amount was incurred for the purpose of setting up a machine building complex in the Hooghly District for the manufacture of the machineries which were dealt in by the assessee. However, the project was abandoned and the amount was claimed as business loss. The ITO held that the expense related to a new venture inasmuch as the assessee was not manufacturing any machineries. Hence, he disallowed the expense as capital. The assessee contended before the...
Alliance Mills (Lessees) Pvt. Ltd. Vs. India Cements Ltd. and anr.
Court: Kolkata
Decided on: Jan-15-1988
Reported in: AIR1989Cal59
ORDERBaboo Lal Jain, J.1. This is an application on behalf of Nanalal M. Varma & Co. Ltd the defendant No. 2 in this suit, made under Order 7, Rule 11 of the Code of Civil Procedure, praying that the suit be permanently stayed as against them or alternatively the name of the defendant No. 2 Nanalal M. Varma & Co. Ltd be deleted from the suit and/or the suit register. The case of the petitioner, in substance is that the plaint does not disclose any cause of action against the petitioner. According to the petitioner, it is not the case of the plaintiff, in the plaint, that the contracts, contain any provision enabling the petitioner to enforce the said contracts or to be personally bound by it. According to the petitioner the plaintiff has stated in the plaint, that the petitioner, was acting as agent of the defendant No. 1 and as such, the principal referred to in the plaint has been sued as defendant No. 1. According to the petitioner the suit as against the petitioner, the defendant N...
West End Caterers Private Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-13-1988
Reported in: [1989]74STC270(Cal)
Bhagabati Prasad Banerjee, J.1. In this case, the petitioner runs a hotel and in view of the recent amendment made in the statute, which was followed by the Bengal Finance (Sales Tax) Act, the petitioner is liable to pay sales tax on the sales of food-stuff from the hotels and restaurants. Further there was an amendment made in the Bengal Finance (Sales Tax) Act by incorporating Section 26A wherein it was provided that in case it is established by the dealer and the Commercial Tax Officer is satisfied that for the past period mentioned in the said section, the dealer has not realised any sales tax, in that event the Commercial Tax Officer was authorised to grant appropriate relief in respect of that period.2. In this case, the assessments in question are for the periods from 1978 to 1982 and it appears that the petitioner has filed an application before the Commercial Tax Officer for getting benefit under Sub-section (2) of Section 26A of the said Act, but the Commercial Tax Officer, i...
Anil Ruidas Vs. the State
Court: Kolkata
Decided on: Jan-13-1988
Reported in: 1988CriLJ1610
Jyotirindra Nath Hore, J.1. For committing murder of Sadhan Ruidas appellant Anil Ruidas was convicted by a learned Additional Sessions Judge, Burdwan under Section 302, Indian Penal Code and sentenced to imprisonment for life. The appellant seeks to assail the said order of conviction and sentence in this appeal.2. Briefly stated, the prosecution case is as under:Sadhan (the deceased), his elder brother Abala and younger brother Jatiram (P.W. 9) used to live with their families in the same homestead but in separate mess at village Chotobahar Kuli, P.S. Kalna, Dist. Burdwan. Appellant Anil, native of village Baruipara, P.S. Kalna is the son-in-lawof Jatiram(PW 9), younger brother of the deceased and at the material time he was living with his wife in the house of Jatiram whose wife was then dead.3. On the night of 10-7-1983 between 10.00 P.M. and 11.00 P.M. Sadhan (the deceased), his wife, sons and daughter were sitting in the verandah of their room. Anil had an altercation with his fa...
Swapan Dasgupta Vs. NavIn Chand Suchanti and ors.
Court: Kolkata
Decided on: Jan-12-1988
Reported in: [1988]64CompCas562(Cal)
Dipak Kumar Sen, Actg. C.J.1. The material facts on record and the proceedings leading up to this appeal are, inter alia, that Sinclair Freight and Chartering Consultants P. Ltd. (hereinafter referred to as ' the freight company ') was incorporated under the Companies Act, 1956, on June 20, 1968. Swapan Dasgupta, the appellant, was a subscriber to thememorandum of the freight company and under Article 11 of the articles of association of the freight company, the appellant became and was named as one of its first directors. The appellant was also appointed a managing director of the freight company and continued as such till the time as hereinafter stated.2. On December 2, 1971, Sinclair Hotels P. Ltd. (hereinafter referred to as ' the hotels company ') was incorporated under the Companies Act, 1956. The appellant was also one of the subscribers to the memorandum of the hotels company and under Article 11 of the articles of association of the hotels company, the appellant became and was...
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