Kolkata Court April 1988 Judgments
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income-tax Officer Vs. Seth Gangajal Jaluram Charity
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-20-1988
Reported in: (1988)27ITD451(Kol.)
1. This is a departmental appeal and the following grounds have been taken: 1. That, on the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals) erred in directing the Income-tax Officer that the amount of Rs. 3,10,000 should be treated as application of income for the purpose of Section 11 of the Income-tax Act; 2. That, on the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals) erred in computing the total income to a minus figure from total income of Rs. 1,53,515; 3. That, the order of the learned Commissioner of Income-tax (Appeals) may be reversed and that of the Income-tax Officer restored.2. The facts are that the assessee, a charitable trust, was having income from: (i) Interest (Rs. 1,61,589), (ii) Dividend (Rs. 51,420), (iii) Profit on sale of Investment (Rs. 2,200). The total income of the assessee for the assessment year 1982-83 was Rs. 2,15,209. The assessee debited the donation account with ...
Indian Duplicator Co. Ltd. Vs. Addl. Collector, Central Excise and ors ...
Court: Kolkata
Decided on: Apr-20-1988
Reported in: 1988(19)LC333(Calcutta)
Sudhir Ranjan Roy, J.1. The petitioner company as well as its predecessor, D. Gestetner (India) Ltd. was granted licence to manufacture inter alia, 'stencils' under Tariff Item No. 68 of the First Schedule to the Central Excises & Salt Act.2. The petitioner disclosed the price of the said product and removed the quantity on self-removal basis.3. The Superintendent of Central Excise issued a notice to the petitioner as to why excite duty should not be recovered for manufacture of coated paper at the intermediate stage prior to the manufacture of duplicating stencils.4. By a letter dated 23.12.1977 the petitioner pointed out that coated paper was never cleared by the petitioner from its factory premises and product of such coated paper was made in the continuous process of manufacturing duplicating stencils and, accordingly, the petitioner was not under any obligation to pay Central Excise duty on such intermediate stage of production.5. The Inspector of Central Excise by a letter dated ...
Jardine Henderson Ltd. Vs. the State Trading Corporation of India Ltd.
Court: Kolkata
Decided on: Apr-18-1988
Reported in: (1988)2CALLT377(HC)
M.R. Mallick, J.1. This is a suit by Jardine Henderson Ltd. for recovery of Rs. 79,071.62 from the defendant.2. The plaintiff's claim arises in the following circumstances. The plaintiff who is a manufacturer of products including B. Twills entered into several contracts with the defendant from the beginning of 1st April, 1969 ending with 31st March, 1970 whereby and whereunder the plaintiff agreed to sell the defendant and the defendant agreed to buy from the plaintiff diverse quantities of ,B. Twills. One of the common terms and/or conditions of the said contracts was that sales tax if applicable would be under the defendant's account. The defendant purchased the said goods covered by the said contract for the purpose of exporting and in fact exported the same out of the territory of India. At all relevant point of time the plaintiff reasonably believed that the sales of the said goods covered by the said contracts took place in, the course of export out of the territory of India wit...
Ratnamala Dasi and Others Vs. Ratan Singh Bawa
Court: Kolkata
Decided on: Apr-15-1988
Reported in: AIR1990Cal26,93CWN35
ORDERA.M. Bhattacharjee, J.1. The suitgiving rise to this first appeal has been filed by the tenant-respondent against the land lords-appellants for several declarations and reliefs consequential thereto. The declarations are -- (a) that he is entitled to fix a collapsible gate at the entrance to his tenanted flat, being the 4th floor of the suit-building, (b) that he is entitled to conversion of D.C. current to A.C. current in the premises, (c) that he has the right of access to the roof of the tenanted premises for the purpose of replacing or repairing the antenna for his Television set and (d) that he is entitled to regular supply of water during the morning hours, and consequential reliefs are appropriate orders of permanent injunctions to ensure the enjoyment of his aforesaid rights to be declared by the Court. The suit having been decreed is favour of the tenant-plaintiff, the aggrieved landlords have filed this appeal.2. This suit by the tenant has been preceded by a suit by the...
Gour Roychowdhury Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-15-1988
Reported in: AIR1989Cal225,(1989)1CALLT120(HC)
ORDERPrabir Kumar Majumdar, J.1. This is an application under Article 226 of the Constitution challenging an order of requisition of first floor flat in premises No. 12, Abdul Hamid Street, Calcutta (formeriy known as British Indian Street) made under West Bengal Premises Requisition and Control (Temporary Provision) Act, 1947. The said first floor flat of the said premises No. 12, Abdul Hamid Street, Calcutta was requisitioned as early as 1961 for the purpose of accommodation of a Government servant employed by the State of West Bengal.2. The petitioner is the Administratorpendente lite in a Testamentary Suit No. 24 of 1980 in respect of estate of one Phulmoni Dasi since deceased. The said estate of said Phulmoni Dasi included, inter alia, the property being the said premises No. 12, Abdui Hamid Street, Calcutta (hereinafter referred to as the said premises). By virtue of the said appointment of the petitioner as Administrator, the petitioner claims to be the custodia legis of the est...
Indian Aluminium Co. Ltd. Vs. Third Industrial Tribunal and ors.
Court: Kolkata
Decided on: Apr-15-1988
Reported in: 93CWN825,(1994)IIILLJ1167Cal
Prabir Kumar Majumdar, J. 1. The respondent No. 2 Animesh Chandra Sen is an employee of the petitioner Indian Aluminium Company Ltd. He was initially employed as an Assistant Geologist on a temporary basis at petitioner's Lohardaga Mines near Ranchi in the State of Bihar with effect from 1st November, 1963 at a salary of Rs. 500/- per month. He was appointed on a permanent basis with effect from 1st June, 1965 in the said post at an increased salary of Rs. 550/- per month, later his salary was further increased to Rs. 988/- per month.2. The respondent No. 2 has been promoted to the post of Geologist with effect from 25th September, 1969 and he was assigned technical, personnel and public relations activities, and there was further increment in his salary.3. On or about 5th December, 1970 the respondent No. 2 along with two other officers of Chandgad Mines, namely, Mr. T.K. Dey, and Mr. A.K. Mandal met with serious accident on the highway while travelling in a taxi hired for the purpose...
Ananda Bazar Patrika Ltd. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-15-1988
Reported in: 92CWN1157,(1993)IIILLJ595Cal
Prabir Kumar Majumdar, J.1. By this writ application the petitioners have challenged two Notifications issued by the Government of India, one SO No. 312(E) dated 30th May, 1986 and the other being SO No. 313(E) also dated 30th May, 1986. By the notification No. 312(E) dated 30th May, 1986 issued in exercise of powers conferred by Sub-section (1) of Section 13-A of the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955) (hereinafter referred to as the said Act) the Central Government after consultation with the Wage Board has fixed the interim rates of wages in respect of working journalists at the rate of 15% of the existing basic wages subject to a minimum of Rs. 90/- per month. The said interim rates of wages shall be effective from 1st June, 1986.2. By another similar notification being SO No. 313(E) dated 30th May, 1986 the Central Government has fixed the interim rates of wages in respect of Non-Journalists ...
In Re: Mohit Sengupta and ors.
Court: Kolkata
Decided on: Apr-15-1988
Reported in: (1988)2CALLT185(HC),92CWN1220
Nirendra Krishna Mitra, J.1. The petitioners who are some of the elected Commissioners of Raigunj Municipality, District-West Dinajpur, moved the present Writ application against the resolution, dated 10th March, 1988 adopted by the Board of Commissioners of the said Municipality electing Shri Hari Narayan Roy as Chairman of the Municipality during the absence of the original Chairman, Shri Mukul Bikash Sen.2. It is submitted by Mr. Basu, learned Advocate appearing on behalf of the petitioners that Mukul Bikash Sen was duly elected as Chairman of the said Municipality by the Commissioners of the said Municipality as per the provisions of Section 45 of the Bengal Municipal Act, 1932 and the Vice-Chairman of the said Municipality was also duly elected by the Commissioners in terms of Section 48 of the said Act and the tenure of the offices of the Chairman and 'Fice-Chairman will be for 4 years from the date of their respective election as per the provisions of Section 56 of the said Act....
Pradip Kumar Hazra Vs. the Managing Director, Durgapur State Transport ...
Court: Kolkata
Decided on: Apr-15-1988
Reported in: (1988)2CALLT359(HC)
Mahitosh Majumdar, J.1. This writ application is directed against the charge-sheet, as contained in page 34 of the Writ application, which was issued to this effect that while the petitioner was performing his duties in the Vehicle on the Durgapur-Puri Route, the vehicle was checked by the Flying. Checking Squad at Baleswar Bus Stand and it was detected that the petitioner had allowed seven passengers of different states to travel in the said bus without tickets till the time of checking and the amount realised from these passengers against the tickets issued subsequently under the Order of the Checking Squad was Rs. 107.35. After receipt of the charge-sheet the petitioner made his reply thereto. Thereafter, the enquiry proceeding was commenced, continued and concluded and the petitioner was found guilty. The petitioner came up before this Court against the Order of suspension and also the second Show Cause Notice. On September 12, 1986 this Court disposed of the writ petition by setti...
Special Secretary, Land and Land and Revenue and Reforms and Land and ...
Court: Kolkata
Decided on: Apr-12-1988
Reported in: AIR1989Cal40
Bimalchandra Basak, J. 1. This appeal is directed against a judgment and order passed by the learned single Judge of this Court whereby the writ petition filed by the State Bank of India that is the Respondent herein, was allowed and the rule was made absolute.FACTS:2. The facts of this case are as follows:--One David Plait Dunderdale executed a Will whereby he appointed writ petitioner the State Bank of India (hereinafter referred to as State Bank) as executor and trustee. Dunderdale died on 7th October, 1964 and the State Bank of India applied for and obtained probate of the said Will from this Court on 6th August, 1965. The subject-matter of this writ petition is premises No. 350, Netaji Subhas Chandra Bose Road, Tollygunge, Calcutta According to the petitioner, it is a two storeyed building with out-houses which are also dwelling units and have total land area to the extent of, 4208.04 square metres. The covered area of the building and out-houses are to the extent of 392.14 square...
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