Kolkata Court April 1989 Judgments
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Calcutta Electric Supply Corporation Ltd. Vs. Commissioner of Income-t ...
Court: Kolkata
Decided on: Apr-18-1989
Reported in: [1989]179ITR580(Cal)
Ajit K. Sengupta, J. 1. At the instance of the assessee, the following common questions of law have been referred to this court for the assessment years 1968-69 and 1969-70 :'(i) Whether, on the facts and in the circumstances of the case and having regard to the fact that the assessee is a sterling company maintaining accounts in pound sterling, the Tribunal was right in holding that for the purpose of computation of the admissible amounts of depreciation under Section 32(l)(iii) and/or development rebate and profit under Section 41(2) of the Act for the assessment years 1968-69 and 1969-70, the written down value of the fixed assets should be determined, not in pound sterling, but in equivalent amount of rupees ? (ii) Whether, on the facts and in the circumstances of the case, a revision of the written down value of the assets comprising service lines acquired prior to April 1, 1961, which written down value had been correctly arrived at under the Indian Income-tax Act, 1922, was requ...
JatIn Chakraborty Vs. B.K. Chakraborty and anr.
Court: Kolkata
Decided on: Apr-18-1989
Reported in: 1989CriLJ1802
ORDERA.K. Chatterjee, J.1. The petitioner, at all material times a Minister in the Council of Ministers of this State, is sought to be prosecuted on a complaint filed by the present opposite party No. 1, before the learned Chief Metropolitan Magistrate, Calcutta, who after taking cognizance and examination of witnesses found that a prima facie case was made out against the petitioner under Sections 323/352/504/355, IPC and summons was issued accordingly. The substance of allegation made by the said opposite party was that on the 2nd February, 1987, at about 12-30 P.M. he, as the Secretary General of Federation of Association of Engineers & Technical Officers, West Bengal, along with some other representatives of the said association called on the Chief Engineer, P.W.D., Government of West Bengal in his chamber for making certain representation when the petitioner stormed into the chamber of the Chief Engineer and abused the said opposite party and his companions in filthy language and ...
i.T.C. Ltd. Vs. Board of Trustees for the Port of Calcutta
Court: Kolkata
Decided on: Apr-17-1989
Reported in: AIR1990Cal129,1991(34)ECC40,1992(61)ELT607(Cal)
ORDERPadma Khastgir, J.1. The present appeal filed by the I.T.C. Ltd. arises out of the judgment delivered by Pratibha Bonnerjea, J. (as she then was). The l.T.C. Ltd. filed a suit against the Board of the Trustees for the Port of Calcutta being suit No. 930 of 1967 under the following facts and circumstances :--2. On 9th Sept., 1966 Reliegh Investment Company Ltd. shipped the cigarette manufacturing machine from the Port of Liverpool for carriage to the Port of Calcutta by M.V. 'Vishva Kalyan' belonging to the Shipping Corporation of India Limited, the carrier. On 18th Nov., 1966 the goods landed at the Port of Calcutta as recorded in the tally sheet issued by the Port Trust authorities.3. it was the case of the plaintiff that byvarious letters dt.6th Dec. 1966, 8th Dec. 1966 and 16th Dec. 1966 the plaintiff requested not only the Port Trust authorities but also the stevedores to search for the goods as the same were not traceable in the transit stage. Thereafter again on Dec. 16, 196...
Commissioner of Income-tax Vs. Tinnevelly TuticorIn Tea Investment Co. ...
Court: Kolkata
Decided on: Apr-17-1989
Reported in: [1989]179ITR550(Cal)
Ajit K. Sengupta, J.1. This reference at the instance of the Revenue under Section 256(1) of the Income-tax Act, 1961, relates to the assessment years 1972-73 and 1.973-74. The common question of law referred to this court is as follows :'Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 33(6) of the Income-tax Act, 1961, development rebate is allowable in respect of meters installed in the residential premises and office premises of the consumers ?'2. The facts leading to this reference are that the assessee is an electric supply undertaking. It supplies electricity to its customers. For the purpose of measuring the quantity of electricity consumed, meters belonging to the assessee are fixed at the office premises and residential accommodation of the consumers. Accordingly, in the course of the assessment proceedings, the assessee claimed development rebate in respect of such meters and the Income-tax Officer allowed the same. The C...
P.K. Mondal Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-17-1989
Reported in: 93CWN663,(1990)ILLJ117Cal
Kalyanmoy Ganguli, J.1. This application under Article 226 of the Constitution of India is directed against an order passed on 5th October, 1982 by the Respondent No.2 rejecting the appeal of the petitioner against the impugned order of dismissal from service being memo. No. V-15014/68/80-A/6 (52) 3956 dated 9th May, 1982.2. The case of the petitioner in short is that a charge sheet, which is Annexure 'A' to the writ petition, was issued in respect of certain wrongful acts alleged to have been committed by the petitioner.3. An enquiry ensued in which the petitioner was found guilty of the charges levelled against him. The report of the enquiry has been annexed to the writ petition marked with the letter 'F'.4. On the basis of the enquiry, an order of removal from service was passed against the petitioner. The order of punishment has been annexed to the writ petition marked with the letter 'G'.5. Against the order of punishment, the petitioner preferred an appeal which was rejected by t...
The Chairman, Calcutta Port Trust and anr. Vs. Somenath Bhattacharyya ...
Court: Kolkata
Decided on: Apr-17-1989
Reported in: (1990)2CALLT271(HC)
P.D. Desai, C.J.1. This appeal is directed against the following judgment and order rendered by the Trial Court on January 31, 1989.'This Writ application is directed against the order of suspension being Annexure 'A' to the writ application. On a careful scrutiny of the order of suspension, it appears that the petitioners were placed under suspension with retrospective effect which is not permissible under law. That being the position, the order of suspension with retrospective effect cannot be sustained and is set aside. Respondents will be at liberty to pass appropriate orders with effect from the date of the order of passing the order of suspension in accordance with law. The petitioners shall be paid the service benefits for the period they have not been paid.This application is thus dispossed of without any order as to costs'.2. The facts, briefly stated, are that on December 17, 1988, respondents No. 1 to 7, hereinafter called the Writ petitioners, were arrested in Criminal Case...
Hemendra Nath Chakraborty Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-13-1989
Reported in: (1989)2CALLT93(HC)
B.P. Banerjee, J.1. This writ petition was filed by the petitioner for quashing the First Information Report which was filed against the petitioner alleging offence Under Section 419/468/471 of the Indian Penal Code on the basis of which a criminal case has been started.2. The case of the petitioner is that the petitioner passed Matriculation Examination from the District of Moimansing under Dacca Board now in Bangladesh in the year 1948 and came to India as refugee after partition in the year 1947 and got himself admitted in Intermediate Science Class, in Charu Chandra College, Calcutta. It is stated that at the time of his entry in the college, the petitioner did not get his original Matriculation Certificate from Dacca Board but on production of the school leaving certificate issued by the Director of the Schools, the petitioner was allowed to be admitted in College. While the petitioner was a student of Second year of Intermediate Science Class, the petitioner applied for the recru...
Sajjan Kumar Kayan Vs. Tax Recovery Officer, Xxxi and ors.
Court: Kolkata
Decided on: Apr-13-1989
Reported in: (1990)1CALLT43(HC)
Monoranjan Mallick, J.1. The petitioner who is one of the trustees of the Trust Estate of Kayan Trust has filed this writ petition challenging the sale of the trust properties by auction by the Respondent Tax Recovery Officer in connection with the certificate Case Nos. 148 to 173/TC/81-82 and others for which a purported notice has been published in the 'Statesman', dated 9.2.1987 and praying for prohibiting the respondents from proceeding further with the said certificate cases and for cancelling, rescinding and setting aside the order purporting to sell by auction the premises No. 103, Park Street and 156, Maharaja Nanda Kumar Road as published in the Statesman, dated 9.2.1987 or otherwise and for some consequential relief.2. Bhagabati Prasad Banerjee, J. by the interim order directed, the auction sale to be held on the date fixed but only restrained the completion of the said sale till the disposal of this writ petition. Pursuant to the said order of B. P. Banerjee, J. the above tw...
Rameswar Singh Vs. Life Insurance Corporation of India and Others
Court: Kolkata
Decided on: Apr-12-1989
Reported in: 1991ACJ813,AIR1991Cal55,[1991]72CompCas195(Cal)
ORDER1. The facts leading to this writ petition inter alia are that on or about 28th March, 1978 Smt. Radha Rani Singh since deceased, the wife of the writ petitioner took out two policies of Life Insurance bearing Nos. 33456592 and 33456593 each for Rs. 50,000/- from the defendant No. 1 and the petitioner was appointed the nominee under S. 39 of the Insurance Act in both the policies. The said policies were issued by the respondents after full and proper medical examination of the insured lady. In or about the last week of the month of Jan., 1984. The said Smt. Radha Rani Singh suddenly fell ill and on 28th Jan., 1984 she was admitted to the Calcutta Medical research Institute at 7/2, Diamond Harbour Road, Calcutta for treatment and on 29th Jan., 1984 she expired at the said Hospital. The said insured during her life-time had duly paid all insurance premiums which were payable up to the time of her death and by letter dt. 3rd Feb., 1984 the petitioner lodged his claim to the sums insu...
Pratima Paul and Others Vs. Competent Authority and Others
Court: Kolkata
Decided on: Apr-12-1989
Reported in: AIR1990Cal185,93CWN1146
ORDERA.M. Bhattacharjee, J. 1. I have had the advantage of going through the Judgement prepared by my learned brother, A. K. Nandi, J. and I agree that for the reasons stated by him we must make the Rule absolute and quash the impugned order passed by the Competent Authority and affirmed by the Appellate Authority under the Urban Land (Ceiling and Regulation) Act, 1976 (for short 'the Act'). But in view of the importance of the two questions involved herein, I have thought it fit to add a few words, my concurrence with the view of my Lord Nandi, J. notwithstanding.2. The first question arises thus. What vests under the Act is Urban vacant land and the expressions 'Urban Land' as in S. 2(o) and the expression 'Vacant Land' as in S. 2(q) have been expressly defined not 'to include any land which is mainly used for the purpose of agriculture'. The Explanation (B) to S. 2(o), however, goes to show that a land, notwithstanding its actual user mainly for agricultural purposes, 'shall not be ...
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