Kolkata Court March 1988 Judgments
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Dayapara Tea Co. Ltd. Vs. Assistant Collector of Central Excise and or ...
Court: Kolkata
Decided on: Mar-04-1988
Reported in: 1988(16)ECC114,1988(35)ELT292(Cal)
Sudhir Ranjan Roy, J.1. These two Rules arising out of two different Writ petitions filed by the same petitioner, namely, Dayapara Tea Company Ltd. are taken up for analogous hearing and disposal since they involve common question of fact and law and this common judgment will govern both the Rules. For convenience it may be sufficient to lay down the facts only of C.R. No.4167(W) of 1979.2. The petitioner which is a company registered under the Indian Companies Act, is a manufacturer of Vanaspati and Soap, both excisable commodities.3. By Notification No. 144/68-C.E. dated 13-7-1968, as amended by Notification No. 27/73 dated 1-7-1973, the Central Govt. exempted from whole of excise duty the first fifty tonnes of household and laundry soap and first twentyfive tonnes of toilet, monopola or textile soap, cleared for home consumption on or after the first day of April in any financial year by any manufacturer whose total production of soap in the preceding financial year did not exceed 5...
Darjeeling Dooars Plantations Ltd. Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: Mar-04-1988
Reported in: (1988)71CTR(Cal)10,[1988]174ITR37(Cal),[1988]40TAXMAN197(Cal)
DIPAK KUMAR SEN, ACTG. C.J. - The material facts on record and the proceedings leading up to this reference are, inter alia, that Darjeeling Dooars Plantations Ltd., the assessee, carries on the business of cultivation and manufacture of tea. At the material time, it owned and ran a tea estate known as Zurrantee Tea Estate.On March 19, 1975, an agreement in writing was entered into between the assessee, the United Bank of India and one Ramjhora Tea Company Ltd., whereby the said Ramjhora Tea Company Ltd. agreed to sell to the assessee a tea estate known as Bundapani Tea Estate (hereafter referred to as the said 'tea estate') owned by the said Ramjhora Tea Company Ltd. at a price of Rs. 25 lakhs on, inter alia, the following terms and conditions :(a) The sale would be effective as from January 1, 1975.(b) It was recorded that at the date of the execution of the agreement, the United Bank of India had received from the assessee a sum of Rs. 4 lakhs on behalf of Ramjhora Tea Company Ltd. ...
Md. Jalil Khan Vs. G.K.W. Ltd. and ors.
Court: Kolkata
Decided on: Mar-02-1988
Reported in: AIR1988Cal257
ORDERSusanta Chatterji, J.1. The petitioner/plaintiff has filed the present revisional application challenging judgment of the order dated 4-11-1987 passed by the learned Additional District Judge, 1st court, at Howrah in Misc. Appeal No. 52 of 1987 reversing the order No. 15 dated 25-3-1987 passed by the Ld. Munsif, 2nd Court at Howrah in Title Suit No. 66 of 1987. It appears that the plaintiff has filed the aforementioned title suit No. 66 of 1987, praying inter alia, for declaration that the actual date of birth as recorded by the defendant No. 1 employer is wrong and as such it is liable to be rectified as 1-7-1939 instead of 1-1-1929 and for other consequential reliefs including injunction. In the said suit the plaintiff/petitioner filed an application for temporary injunction under Order 39, Rules 1 and 2 with Section 151 of the Code of Civil Procedure for granting temporary injunction restraining the opposite parties defendants from giving effect to the date of retirement from t...
income-tax Officer Vs. Savitri Devi Seva Trust
Court: Kolkata
Decided on: Mar-02-1988
Reported in: [1989]176ITR138(Cal)
Dipak Kumar Sen, Actg. C.J.1. The material facts on record and proceedings leading up to this appeal are, inter alia, that by deed dated July 15, 1983, executed by Girdharilal Jagatramka, respondent No. 2, a public charitable trust, named, Savitri Devi Seva Trust, respondent No. 1, was created. On or about January 4, 1984, the Commissioner of Income-tax, West Bengal-VII, issued certificates respectively under Sections 12A and 80G of the Income-tax Act, 1961, certifying, inter alia, that respondent No. 1 had been duly registered and that it was an institution established in India for the prescribed charitable purposes.2. On or about June 9, 1986, an agreement was entered into by and between the owners of premises No. 58/6, Prince Anwar Shah Road, Calcutta, hereinafter referred to as 'the said property' and the six trustees of respondent No. 1 whereby the former agreed to sell to the latter, the said property consisting of land measuring 4 cottahs 13 chittacks and 18 sq. ft. and unfinish...
Manak Chand Rampuria Vs. State of West Bengal
Court: Kolkata
Decided on: Mar-02-1988
Reported in: (1988)2CALLT73(HC)
J.N. Hore, J.1. This is an application under Section 397/401 read with Section 482 of the Code of Criminal Procedure 1973 for quashing the proceeding in case No. C/206/81 under Section 304A/114 of the Indian Penal Code pending before the learned Metropolitan Magistrate, 16th Court, Calcutta.2. Pradeep Kr. Rampuria, the only son of opposite party No. 1 Shri Manak Chand Rampuria, who was suffering from toothache was admitted into Bellevue Clinic on 15-5-77 for a minor operation. Some time after operation Pradeep unfortunately died due to cardiac arrest as a result of tracheal aspiration. On October 15, 1977 about 5 months after the occurrence, opposite party No. 1 Manak Chand Rampuria filed a petition of complaint under Section 304A/114, Indian Penal Code against the petitioners alleging that on May 15, 1977 the petitioners caused the death of Pradeep Kumar Rampuria by rash and negligent act in the operation theatre of Bellevue Clinic and aided and abetted each other in the commission of...
Sk. Yusuf Vs. the State
Court: Kolkata
Decided on: Mar-02-1988
Reported in: (1988)2CALLT221(HC)
Jitendra Nath Chaudhuri, J.1. This appeal arises out of the Sections Trial Case No. XIX of January 1978 held by the learned Sessions Judge, Midnapore. In the said Trial the present appellant Sk. Yusuf was charged alone under Section 368 I.P.C. as well as under Section 366/34 I.P.C. along with four other accused. All the other accused persons were acquitted at the trial and the present appellant was also acquitted of the charge under Section 368 I.P.C. but was convicted alone of the lesser offence under Section 363 I.P.C. on the charge under Section 366/34 I.P.C. and was sentenced to 3 years rigorous imprisonment.2. The prosecution case in short was that on or about 8.4.1977 the appellant along with the other accused persons kidnapped a minor girl Parvinnessa from the lawful guardianship of her father Abdul Rahaman-P.W. 1 from his residence at Calcutta. The prosecution examined 8 witnesses of whom P.Ws. 1 and 4 are the father and brother respectively of Parvinnessa. P.Ws. 2 and 3 are th...
JaIn Exporters Pvt. Ltd. and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-02-1988
Reported in: 1989(22)ECC100,1989(25)LC549(Calcutta),1988(35)ELT322(Cal)
Paritosh Mukherjee, J.1. The present writ petition is directed against the 'show 'show cause notice' dated December 23, 1981, issued by the Assistant Collector of Customs, Air Cargo Complex (Import), Calcutta Airport ,Dum Dum (which is Annexure 'F' to the writ petition), 'the adjudication order' dated January 19/20, 1982, passed by the Collector of Customs, Calcutta (which is Annexure 'H' to the writ petition) and also the 'appellate order' dated March 22, 1982, passed by Member, Central Board of Excise, Customs (which is Annexure 'J' to the writ petition) for issue of appropriate writ for quashing the said notice and the orders, on the ground stated in the writ petition, details of which is stated hereinbelow.2. The petitioner No. 1, M/s. Jain Exports Private Limited is an existing company within the meaning of the Companies Act, 1956, and is a recognised 'export house', dealing with export and import of merchandise goods, including 'portable generators'. The petitioner No. 2 is a sha...
Gopal Chandra Karar Vs. Smt. Sadhana Karar and anr.
Court: Kolkata
Decided on: Mar-02-1988
Reported in: 1988CriLJ1868
ORDERGobinda Chandra Chatterjee, J.1.This revisional application is directed against the order dt. Dec. 12, 1984, passed by the Judicial Magistrate, Howrah in Misc. Case No. 1147 of 1980 whereby the learned Magistrate was pleased to allow an application under Section 125, Cr.P.C. preferred by Sadhana Karar as against her husband Gopal Chandra Karar.2. Sadhana's case was that she was being ill-treated and assaulted by her husband Gopal and by Gopal's mother, that sometimes she used to be denied food at nights and that a climax arose when at last she was driven out from the house with the warning not to come back again. Her further case was that her husband has since married another woman named Abha. The case of the O.P. husband was that she was never assaulted and tortured in the way as alleged, that she has left his house on her own accord on the simple ground that her parents wanted the husband 'to go domesticated'.3. Before the learned Magistrate as many as 12 P.Ws. were examined on ...
Sashi Sekhar Bhowmick Vs. Smt. Susama Bose and ors.
Court: Kolkata
Decided on: Mar-01-1988
Reported in: AIR1988Cal426
L.M. Ghosh, J. 1. Ejectment Suit No. 515 of 1973 was filed by Late Nripendra Nath Bose. the plaintiff, against the defendant, Shri Sashi Sekhar Bhowmick for ejectment in respect of the suit premises being 1st floor flat at No. 9/4/B, Jagadish Nath Roy Lane, on the grounds of default, reasonable requirement, causing annoyance etc. A notice to quit was said to have been served upon the defendant on 16-8-72, by which the defendant was required to vacate the suit premises on the expiry of the last day of September, 1972. As regards the ground of reasonable requirement, the plaintiff stated that he had a big family, consisting of himself, his wife, three unmarried daughters, two sons and an unmarried brother. In the plaint, the plaintiff claimed that he required one room for himself and his wife, one room for the two sons. Besides, one room was required for the combined purpose of reading and of parlour. Then again it was set out that some accommodation was needed for the married daughter w...
The Calcutta Dock Labour Board and ors. Vs. Saroj Kumar Dutta and ors.
Court: Kolkata
Decided on: Mar-01-1988
Reported in: (1988)2CALLT204(HC),92CWN963
G.N. Ray, J.1. This appeal is directed against the judgment passed by the learned trial Judge on 14th January, 1988 in a writ proceeding initiated on the basis of the application made by the writ petitioner respondent.2. It appears that against a departmental proceeding initiated against the said writ petition or by the Calcutta Dock Labour Board, the aforesaid writ petition was moved and various points were taken inter alia challenging the initiation of the disciplinary proceeding by issuing a charge-sheet and conduction of such disciplinary proceeding. It was contended by the writ petitioner in the said writ petition that the charge-sheet was issued with a closed mind and the disciplinary proceeding was initiated illegally and in contravention of fairplay and natural justice.3. The learned trial Judge disposed of the writ petition, inter alia, to the effect that the respondents to the writ petition, namely, the appellants herein will supply all the documents as demanded by the writ p...
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