Kolkata Court August 1988 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Pran Prashad and ors. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Aug-18-1988
Reported in: [1989]72STC172(Cal)
Paritosh Kumar Mukherjee, J.1. A 'short point', which falls for determination in the instant writ petition is that whether Royal Calcutta Turf Club (hereinafter referred to as 'the said club') is carrying on business and. is a 'dealer' within the meaning of Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 and further the transactions involving supply of refreshment and drinks to the members of the said club are really transaction of sale and the sales of old assets of the club are amenable to sales tax.2. Pran Prashad and 4 others, who are all members and stewards of the said club are petitioners before this Court and the subject-matter of challenge is a revisional order passed by the Member, West Bengal Commercial Taxes Tribunal, whereby the said authority has affirmed the finding of the Assistant Commissioner of Commercial Taxes, whereby the said Assistant Commissioner held that the club is a 'dealer' within the meaning of the Act and the sales of assets made by the dealer we...
Commissioner of Income-tax Vs. Ranjit Kumar Mullick
Court: Kolkata
Decided on: Aug-16-1988
Reported in: [1992]198ITR348(Cal)
Ajit K. Sengupta, J.1. At the instance of the Commissioner of Income-tax, West Bengal-XI, the following question of law has been referred to this court under Section 27(1) of the Wealth-tax Act, 1957, for the assessment years 1971-72, 1972-73 and 1973-74 :' Whether, on the facts and in the circumstances of the case, the amounts representing the arrears of wealth-tax and income-tax of the assessee's predecessor in title can be taken into account in computing the net wealth of the assessee '2. The facts are in a narrow compass.3. Under a trust known as ' Beharilal Mullick Trust ', there are three beneficiaries, viz., Uma Charan, Sheo Prakash and Naba Kumar. Each of the beneficiaries has one third interest. Uma Charan died on August 5, 1969, leaving his one third beneficial interest, apart from his other personal properties. He left behind his widow and son, Ranjit Kumar. This reference pertains to the wealth-tax assessments of Ranjit Kumar Mullick. It appears that tax liabilities of Uma ...
Controller of Estate Duty Vs. S.M. Zaki
Court: Kolkata
Decided on: Aug-16-1988
Reported in: [1992]198ITR624(Cal)
Ajit K. Sengupta, J.1. At the instance of the Controller of Estate Duty, West Bengal, the following question of law has been referred to this court under Section 64(1) of the Estate Duty Act, 1953 :' Whether, on the facts and circumstances of the case, the method of valuation prescribed under Rule 1D of the Wealth-tax Rules, 1957, is to be applied for valuation of unquoted shares held by the deceased for the purpose of estate duty ?'2. The facts leading to this reference are that one Sk. Md. Naqui died on or about August 27, 1969. The deceased, at the time of death, held shares of M/s. Detinners Pvt. Ltd., M/s. Metale Products Pvt. Ltd. and M/s. Bengal Cold Storage Pvt. Ltd. These were unquoted shares. The Assistant Controller, while valuating these shares on the break-up method had taken into account the value of the goodwill of these companies though not shown in the balance-sheets of the companies concerned. In this way, he valued the shares of (1) M/s. Detinners Pvt. Ltd. at Rs. 4,...
Ananda Mohan Ghosh and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Aug-16-1988
Reported in: (1989)1CALLT19(HC),93CWN667
Susanta Chatterji, J.1. The present writ petition has been filed by 12 teachers of Santragachi Kedarnath Institution praying inter alia, for issuance of a writ of mandamus commanding the respondents not to give effect and or further effect to the Director General of Posts' Letter No. 65./23/84-SB, dated 19.7.85 (copy of which is annexure 'J' to the writ petition) and to direct the respondents to pay the petitioners the face value as mentioned in the National Savings Certificate receipts on discharge and for other consequential reliefs as fully stated in the writ petition itself. It is stated that the petitioners are the permanent and approved teachers of Santragachi Kedarnath Institution. The National Savings Certificates (NSC) (V. issue) were introduced from 1st January, 1974 and their sale was discontinued with the close of business on 30.4.81. The denominations of the said NSC were Rs. 10, Rs. 50, Rs. 100, Rs. 500 and Rs. 1,000. As per National Savings Certificates (V-issue) Rules, ...
Philips Worker's Union and Anr. Vs. Registrar of Trade Unions and Ors. ...
Court: Kolkata
Decided on: Aug-12-1988
Reported in: (1994)IIILLJ1159Cal
Yusuf, J.1. The appeal and the stay application are directed against the order, dated 2 March, 1988, passed by his Lordship Justice Sri Suhas Chandra Sen dismissing the writ application of the appellants. Briefly the case of the appellants writ petitioners is as under:2. The appellant 1 is a trade union of workers of the company, Philips India, Ltd., (now known as Pieco Electronics and Electricals, Ltd.), at Calcutta, and the said appellant 2 is the president of the factory unit of the said union. The Philips Workers' Union was registered under the Trade Unions Act, 1926, some 33 years back after framing a constitution and rules as required under the said Act, the registered number being 3086. The mode and manner of the election of the members of the central executive committee have been provided under Rule 8 of the constitution as required by Section 6(h) of the Trade Unions Act. There are two branches of the union, namely, factory unit and commercial unit, and for transacting the bus...
Annapurna Mistanna Bhandar Vs. Industrial Tribunal (Viii) and ors.
Court: Kolkata
Decided on: Aug-12-1988
Reported in: [1990(60)FLR198],(1990)IILLJ162Cal
S.K. Sen, J.1. The facts and circumstances leading to this writ petition as alleged in the petition are inter alia that prior to the dissolution of the partnership firm of M/s. Annapurna Mistanna Bhandar and closure of the said business, an industrial dispute arose between the partners of the said firm and the respondent No. 4 representing the workmen of the said firm on the issue of 'lock-out' under the notice of then management dated 16th August, 1973. The said dispute was settled with the intervention of the conciliation officer on 24th October, 1973 and a tripartite settlement was entered into by the parties. After the said tripartite settlement dated 24th October, 1973 the business of the said firm was being carried on by the partners of the said firm at the said place. Thereafter dispute and differences arose amongst the partners of the said business with regard to their joint properties including the sweet-meat business and the said firm was dissolved and 'closure' was declared ...
Amiya Bhusan Deb Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-12-1988
Reported in: (1989)1CALLT333(HC)
Monoranjan Mallick, J.1. The writ petitioner has prayed for a writ of certiorari to certify and send up to the Court the record relating to the complaint case upon the purported complaint and the purported summons issued by the 5th Metropolitan Magistrate, Calcutta Annexure 'C', for a Writ of Prohibition prohibiting the respondents from giving any effect or further effect to the said purported complaint and the purported summons including Annexure 'C and from taking any further steps in terms thereof and from taking any further steps in the Criminal case pending before the 5th Metropolitan Magistrate, Calcutta and for a Writ of Mandamus to withdraw, recall and cancel the purported complaint and the said purported summons and forbear from taking steps pursuant thereto or acting in terms thereof and therefor other consequential reliefs.2. The allegations made in the ptition may be briefly stated as follows :The petitioner was appointed by the Respondent No. 3 as Assistant Engineer on 21s...
Assistant Collector of Customs Vs. Rasiklal Chimanlal Shah
Court: Kolkata
Decided on: Aug-11-1988
Reported in: 1995(77)ELT835(Cal)
Amal Kumar Chatterjee, J.1. In this appeal by an Assistant Collector of Customs by special leave against an appellate order of acquittal of the respondent, who was convicted by a learned Magistrate under Section 135(1)(b)(ii) of the Customs Act, the relevant facts as alleged by the prosecution are as follows.2. On the 18th February, 1964 at 4.55 p.m., the respondent arrived at Dum Dum Airport by air from Imphal and he was led to the customs enclosure by a Preventive Officer, Calcutta Customs, L.M. Mazumdar (P.W. 1) where he was asked to make a baggage declaration in the prescribed form. He did so and on search of his person by the said preventive officer in presence of two witnesses including P.K. Mukherjee (P.W. 27), 11 pieces of diamonds and some other articles were found which were seized under a search list Ext. 2 as it was reasonably believed to be smuggled goods. His statement Ext. 3 under Section 107 of the Customs Act was recorded and he was taken to the Customs House where M.L...
Panchanan Samanta Vs. Smt. Lakshmi Mondal and ors.
Court: Kolkata
Decided on: Aug-10-1988
Reported in: AIR1989Cal242
Bhagabati Prasad Banerjee, J. 1. This appeal at the instance of the plaintiff-appellant arises out of the judgment and decree dt. 12th May, i 1979 passed by the learned Subordinate Judge, 2nd Court, Hooghly, in Title Appeal No. 272 of 1978 reversing the judgment and decree dated 18th Aug. 1978 passed by the learned Munsif, 1st Court of Serampore in Title Suit No. 12 of 1976. 2. The plaintiff-appellant filed a suit for declaration of title and for possession stating , that the suit property originally belonged to the father of the plaintiff, Hiralal Samanta, since deceased, who during his life time executed a deed of settlement in favour of his second wife, Nadhubala on 9th March, 1934. The plaintiff s case was that he is the only son of Hiralal Samanta begotten by the first wife of Hiralal and after the death of Hiralal in Chaitira 1343 B.S. he became the only heir of Hiralal. The defence case was that by virtue of a deed of gift Nadhubala had become absolute owner of the suit property...
Ashoka Industries Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Aug-10-1988
Reported in: 1988(38)ELT3(Cal)
Baboo Lall Jain, J.1. The Petitioner, Ashoka Industries, imported 15 consignments of 'Stainless Steel Strips and sheet Cuttings in length mixed sizes and thickness, 18/8 quality non-Magnetic Clean New Arising 4' to 15' wide mixed 3' to 8' long 14 to 30 SWG Mixed'. These consignments were assessed to duty under and at the rate prescribed in Item No. 73.15(2) of the First Schedule to the Customs Tariff Act, 1975. The case of the petitioner is that the petitioner under mistake, paid the duty in respect of the said stainless steel sheet cuttings under Tariff Item No. 73.15(2), whereas in fact, the duty was leviable under Tariff Item No. 73.15(1). As there was lot of difference in duty, between the said two items viz., 73(15)(1) and 73.15(2), the case of the petitioner is that if a correct duty would have been charged as per the classification, as alleged by the petitioner, there would have been a difference of Rs. 3,08,679.81 p. In other words, the petitioner alleges that it has paid the a...
- ‹ Prev
- 1
- 3
- 4
- Next ›
- Last »