Kolkata Court March 1988 Judgments
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Sm. Monorama Saha and anr. Vs. the State
Court: Kolkata
Decided on: Mar-24-1988
Reported in: (1988)2CALLT224(HC),92CWN1010
Padma Khastgir, J.1. This is an application under Sections 397 and 401 of the Code of Criminal procedure taken by Sm. Monorama Saha and Pintu Saha alias Sukhendu Saha, being aggrieved by an Order, dated the 26th May, 1987 passed by the learned Metropolitan Magistrate, 17th Court, Calcutta, dismissing their two applications filed on the question of maintainability of the Prosecution on the ground of limitation in Case No. C/2828 of 1985.2. One Sm. Namita Roy is a piece-rated worker in the firm of M/s. Monorama Hosiery of 68B, Mondal Street, Calcutta-6 in the year 1979. In view of some dispute, the matter was referred to the 4th Industrial Tribunal who held by an order, dated the 30th September, 1981 that the termination of service of Sm. Namita Roy was unjustified. As a result, she was entitled to reinstatement with back wages at the rate of Rs. 300 per month. Apart from contending on merits that the said award was passed ex parte and the petitioners were not aware of the pendency of su...
Sri Jayantanath Mazumdar Vs. State of West Bengal
Court: Kolkata
Decided on: Mar-23-1988
Reported in: (1989)2CALLT170(HC)
Bimal Chandra Basak, J.1. This is an useless appeal against an order passed in an useless writ petition. The writ Court now a days seems to be a place where all kinds of applications are made. The scope of writ jurisdiction is not appreciated. Result is this writ petition and this appeal. In the writ petition the appellant challenged an award of 8th Industrial Tribunal, Calcutta dated 5th August, 1983. The petitioner serving with M/s, Central Inland Water Transport Corporation Limited (A Government of India Undertaking) in its Rajabagan Dockyard. Admittedly the petitioner is a workman within the meaning of Industrial Disputes Act, 1947. In May 1977 the petitioner received show cause notice from the General Manager of the Corporation whereby the petitioner was directed to show cause as to why he should not be treated as medically unfit for duties and his services should not be terminated on medical ground under Regulation 98 of the Employees' State Insurance (General) Regulations 1950. ...
All India Insurance Employees' Association and Ors. Vs. Union of India ...
Court: Kolkata
Decided on: Mar-21-1988
Reported in: [1989]176ITR225(Cal)
Ajit Kumar Sengupta, J. 1. Mr Mihir Bhattacharyya is directed to appear for the Income-tax Department as he has been appearing in all the matters. The Federation of Life Insurance Corporation of India Class-I Officers' Association (Eastern Zone Council) is added as party respondent. The order passed herein shall also apply to the members of the federation and Mr. Ghose appears for the Insurance Company.2. Let the amendment be effected within a week from date, but no reverifi-cation of the petition will be necessary.3. In view of the judgment delivered on March 17, 1988, in Matter No. Nil of 1988 (Syndicate Bank Officers' Association v. Union of India-- : [1989]176ITR223(Cal) ), this application is allowed.4. The insurance company is restrained from deducting any tax on city compensatory allowance or any allowance in the nature of city compensatory allowance. Whatever tax has already been deducted during the financial year 1987-88 from the salaries of the officers and staff of the insur...
S.M.M. Islam Vs. Chief Commissioner of Income-tax (Administration) and ...
Court: Kolkata
Decided on: Mar-21-1988
Reported in: [1988]171ITR612(Cal)
1. Even though the rule under consideration was made ready as regards service and has been directed to be placed on the general list for hearing, nobody appeared for the respondents.2. Before we deal with the application on which the rule under consideration was issued, we think some relevant facts will have to be stated and we must also keep it on record that on the prayers of Md. Badruddoja Mullick, advocate, we allowed him to retire from the case and allowed the applicant, Syed Mohammed Mirhajul Islam, to appear in person.3. The applicant, who at the material time of moving this court, whereon C.O. No. 2851(W) of 1985, was directed to be issued, claimed to be the holder of a Civil Post (Judicial) under the Union of India and it was his case, that he was a member of the Indian 'Revenue Service and was appointed directly as Income-tax Officer, Group 'A', in July, 1951, and, in fact, he joined the post at Calcutta on July 24, 1951. It has been stated by him that on the basis of the res...
Commissioner of Income-tax Vs. Rallis India Ltd.
Court: Kolkata
Decided on: Mar-19-1988
Reported in: (1988)72CTR(Cal)215,[1988]174ITR550(Cal)
AJIT K. SENGUPTA J. - At the instance of the Commissioner of Income-tax, West Bengal IV, Calcutta, the following question of law for the assessment year 1976-77, has been referred to this court under section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that deduction under section 80J of the Income-tax Act, 1961, should not be computed proportionately with reference to the number of days of operation during the relevant accounting year ?'The Income-tax Officer disallowed the claim of the assessee for relief under section 80J(3) in respect of the New Sumithion Unit since there was operation only for three days in the accounting year and the unit showed a loss of Rs. 13,86,807 and unabsorbed development rebate of Rs. 3,26,128. The Income-tax Officer restricted the amount to Rs. 4,368 proportionate to the number of days the unit operated during the accounting year.On appeal by the assessee, the Commi...
Commissioner of Income-tax Vs. United Commercial Bank Ltd.
Court: Kolkata
Decided on: Mar-19-1988
Reported in: (1988)72CTR(Cal)205,[1988]174ITR557(Cal)
Rule was issued on the following question :Whether, on the fact and in the circumstances of the case and in view of sections 36 and 37 of the Income-tax Act, 1961, the Tribunal was justified in holding that a sum of Rs. 16,36,398 representing provision for bad and doubtful debts, provision for supervision charges, provision for gratuity, provision for bonus and provision for additional interest accrued during the relevant year was allowable in the computation of income of the assessee for the assessment year 1971-72 and in that view was justified in not confirming the order of the Commissioner of Income-tax ?'The facts relating to this application are that the assessee, the United Commercial Bank Ltd. (in Members Voluntary Liquidation), was doing banking business being incorporated under the Companies Act, as a public limited company in India as well as outside India. It had three branches in Malaysia. The assessee-company was nationalised and its business was taken over by the Governm...
Shri Nishikanta Roy Chowdhury Vs. Sm. Bharati Paul
Court: Kolkata
Decided on: Mar-18-1988
Reported in: (1988)2CALLT80(HC)
S.K. Mookherjee, J.1. The Present appeal, directed against an order of remand passed by the learned Subordinate Judge, 5th Court, Alipore on 5-9-1979 in Title Appeal No. 1001 of 1978, raises a short but interesting question of law. The tenant-defendant is the appellant in the present appeal.2. The landlord-plaintiff, who is the respondent here, instituted a suit for eviction, inter alia, on the grounds of default and reasonable requirement for own use and occupation. The ground of default ultimately became ineffective in view of provisions of Section 17(4) of the West Bengal Premises Tenancy Act. As far as the case of reasonable requirement is concerned, the plaintiff pleaded that as her husband's retirement was imminent, the quarter provided by his employer was to be vacated. Her children had to carry on their studies by residing in the premises of her relations. In evidence, it transpired that retirement of the plaintiff's husband had occurred, two daughters got married and the son g...
H.N. Bhattacharjee Vs. P.B. Venkata Subramanium and ors.
Court: Kolkata
Decided on: Mar-18-1988
Reported in: 1988CriLJ1901
ORDERS.P. Das Ghosh, J.1. This revisional application under Section 482 of the Code of Criminal Procedure, which has been assigned by Hon'ble the Chief Justice, is for recalling an order passed by B.C. Chakraborty, J., on 22-12-82 in Criminal Appeal No. 176 of 1976 of this Court. The facts leading to the filing of the revisional application, may be stated as follows:2. The office of M/s. S.N. Bhattacharjee and Company, of which Sri H.N. Bhattacharjee, is one of the partners, was searched by the officers of the Enforcement Directorate in December, 1965. On 20-3-79, an adjudication order was passed by Sri M G. Wagh for contravention of Sections 4(1), 4(3) and 5(l)(a) of the Foreign Exchange Regulation Act, 1947. By that order, a penalty of Rs. 50,000/- was imposed on each of the three partners of the firm, M/s. S.N. Bhattacharjee and Company under Section 23(l)(a) of the Foreign Exchange Regulation Act, 1947 (hereinafter referred to as the 'Old Act' for the sake of convenience). No penal...
Commissioner of Income-tax Vs. Assam Co. (India) Ltd.
Court: Kolkata
Decided on: Mar-18-1988
Reported in: (1988)72CTR(Cal)195,[1988]174ITR544(Cal),[1988]41TAXMAN145(Cal)
Two questions of law have been sought to be referred to this court under section 256(2) of the Income-tax Act, 1961, on which rule was issued. The questions are as follows :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no penalty is leviable under section 271(1)(a) of the Income-tax Act, 1961 ?2. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that there is reasonable cause for delay in filing the returns was perverse and in that view whether the Tribunal was justified in cancelling the penalty levied under section 271(1)(a) of the Income-tax Act, 1961 ?'The Tribunal held as follows :'A perusal of the order of the Commissioner of Income-tax (Appeals) goes to show that he has not disputed the fact that the accounts of the assessee-company under section 594 of the Companies Act, 1956, were ready by the end of September 1977. It must, therefore, be held that up to the end of September 1977...
Syndicate Bank Officers' Association and Anr. Vs. Union of India (UOi) ...
Court: Kolkata
Decided on: Mar-17-1988
Reported in: [1989]176ITR223(Cal)
Ajit Kumar Sengupta, J. 1. The short question involved in this case is whether any tax is liable to be paid on the city compensatory allowance received by the officers and staff of the bank. Since the question involved is purely a question of law, Mr. Bhattacharyya, learned counsel appearing for the respondents, has submitted that the Income-tax Department has notused any affidavit-in-opposition. He has not, however, admitted the allegations contained in the petition which are contrary to the records. He has submitted that it is true that the point in issue is now fully concluded by the judgment of the Division Bench of this court in the case of CIT v. R, R. Bajoria : [1988]169ITR162(Cal) . He has, however, submitted on the basis of the written instructions that the Department has not accepted the said judgment of this court and that steps have been taken to prefer an appeal before the Supreme Court Mr. Bhattacharyya has further submitted that if the court is inclined to follow the afo...
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