Kolkata Court July 1989 Judgments
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i.T.C. Limited Vs. Chief Controller of Imports and Exports
Court: Kolkata
Decided on: Jul-11-1989
Reported in: 1989(44)ELT5(Cal)
Baboo Lall Jain, J.1. The petitioner No. 1,1.T.C. Limited has been an exporter of marine products since 1972. The case of the petitioner is that since 1972 and upto 1987, the petitioner No. 1 exported such marine produce of the value of more than Rs. 50 crores.2. On 26th August, 1986 a letter was received by the writ petitioner M/s. I.T.C. Limited, wherein it was pointed out that one consignment of 300 master cartons of frozen shrimps exported to Japan by M/s. I.T.C. Limited, Calcutta, per vessal 'President Eisen Hower' to M/s. Hanwa Co. Ltd. had been found to be contaminated with Vibrio Cholera germs. By the said letter the Deputy Director (Lab) asked the writ petitioner to take various precautions during the course of manufacture and to ensure the hygienic handling of the products, during the processing and packing operations. The Deputy Director (Lab) also intimated that it had been decided that total sampling and inspection will be taken.3. On 2nd September, 1986 a letter was issue...
Union of India (Uoi) Vs. Mahindra and Mahindra Ltd.
Court: Kolkata
Decided on: Jul-11-1989
Reported in: 1989(43)ELT611(Cal)
C. Mookerjee, C.J.1. The short point in this appeal is whether the learned Single Judge was right in holding that the price charged by the Petitioner-Respondent Company to its sole distributors M/s. Voltas Ltd. represented the wholesale cash price within the meaning of Section 4(a) of the Central Excises and Salt Act, 1944 (as the said provision stood before 1-10-1975) for determination of excise duty on the tractors manufactured by the Petitioner-Respondent Company. Before we deal with the question, we may briefly set out the facts.2. The International Tractor Company of India Ltd. with which the Petitioner Company subsequently had merged during the period from 4th October 1971 to 11th February 1972 and from 14th February 1972 to 12th October 1972 had sold diverse number of tractors of the said Company to M/s. Voltas Ltd. under a distributorship agreement dated 17th March 1970. The said distributor Company in turn had sold the said tractors to various parties. In the event the said sa...
Shashi Kant R. Chadha Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jul-11-1989
Reported in: 1990(49)ELT56(Cal)
Mohitosh Majumdar, J.1. The facts of the case giving rise to the filing of the writ application against the threatened orders of detention under the provisions of Conservation of the Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short COFEPOSA hereafter) do not constitute any warrant for interference of this Court under Article 226(2) of the Constitution of India.2. The basic facts are that the petitioner is a permanent resident of Bombay having residential Flat situated at Jailji Mansion, First Floor, 41, Mery Weather Road, Bombay - 39. The petitioner carries on business in Bombay. The petitioner's wife and children are the residents of Bombay. On July 6, 1987 the Officer attached to Directorate of Revenue Intelligence conducted a search of the petitioner's flat at Bombay in presence of the petitioner. Panchnama was prepared by the Officer and handed over to the petitioner. The petitioner along with his brother Ravi Kant Chadha was taken by the Officers of the...
State of West Bengal and Others Etc. Vs. Nani Gopal Dutta and Others
Court: Kolkata
Decided on: Jul-10-1989
Reported in: AIR1991Cal67
ORDERSudhangshu Sekhar Ganguly,J.1. These are two petitions for staying the operation of the judgment and order dated 23rd March, 1989 passed in Matter No. 1436 of 1988 one filed by the State of West Bengal and two others and the other by Shri Sabyasachi Sengupta and four others, all being officers in different departments of the Government of West Bengal and all belonging to the West Bengal Civil Service.2. The facts relevant for the present purpose may be stated as follows:West Bengal Civil Service (W.B.C.S. henceforward) and the West Bengal Junior Civil Service (W.B.J.C.S. henceforward) were two wings of the State Administrative Service. Half the recruits to the W.B.C.S. were selected through competitive examinations and the other half by promotion from the members of the W.B.J.C.S. vide TheBengal Provincial Services Recruitment Rules, 1930.3. The two wings of the services were unified by the provisions of West Bengal Services (Unification of State Services) Rules, 1974. These Rules...
Commissioner of Income-tax Vs. K.G. Roy Chowdhury
Court: Kolkata
Decided on: Jul-10-1989
Reported in: [1992]195ITR801(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1966-67, 1972-73 to 1974-75, the following common question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in its finding that the income from letting out of the entire commercial assets to Messrs Salkia Jute Pressing Co. (P.) Ltd. was business income and, in that view, upholding the Appellate Assistant Commissioner's order to allow registration to the assessee for the assessment years 1966-67, 1972-73, 1973-74 and 1974-75 ?'2. The assessee-firm was enjoying the benefit of registration from its inception. The firm also took over the running business of a jute pressat Salkia and was utilising the same for the purpose of its business. Thereafter, in view of the closure of the jute processing centres in Bangladesh and also because of some internal trouble, the assessee leased out its commercial ...
Bharat Petroleum Corpn. Ltd. Vs. the Presiding Officer and ors.
Court: Kolkata
Decided on: Jul-07-1989
Reported in: (1990)2CALLT149(HC),[1989(59)FLR804],(1990)IILLJ326Cal
Manoranjan Mallick, J.1. The petitioner, namely, Bharat Petroleum Corporation Ltd., has filed the writ petition praying for a writ of Mandamus calling upon the respondents and each one of them to forthwith recall, rescind and/or to withdraw the order dated September 9, 1988 passed by the Respondent No. 1 the Presiding Officer, Central Government Industrial Tribunal, Calcutta and to forbear from giving any effect and/or further effect to the said impugned order and/or taking any steps in pursuance of the said impugned order and also for a writ of prohibition calling upon the respondent and each one of them not to give any effect and/or further effect to the impugned order dated 9th September, 1988 and to forbear from taking any steps to the impugned orders and some consequential relief.2. At the time of admitting of the application, the interim order has been passed staying operation of the order dated September 9, 1988 till the disposal of the writ petition.3. The facts which are neces...
In Re: Daily 'Aajkaal'
Court: Kolkata
Decided on: Jul-07-1989
Reported in: 1990CriLJ228
Umesh Chandra Banerjee, J.1. Though judicial hypersensitiveness is not warranted but angelic silence on the part of a Judge is also not expected to sub-serve the ends of justice as regards the maintenance of majesty of law.2. In India Law of Contempt has been codified in order to allow the Law Courts to uphold the dignity of Courts. The Contempt of Courts Act has been engrafted in the Statute Book, inter alia, for the purpose of bringing in a feeling of confidence in the people in general for due and proper administration of justice in the country. It is however, undoubtedly a powerful weapon in the hands of the Courts and as such it must be exercised with proper care and caution and only in cases of larger interest for the due administration of justice.3. In this matter a suo motu Rule of Contempt was issued by this Court during the course of hearing of an application for stay by reason of publication of certain articles in a local Bengali daily newspaper 'AAJKAAL'.4. At this juncture...
Maharaja Shree Umaid Mills Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Jul-07-1989
Reported in: 1992(61)ELT183(Cal)
Susanta Chatterjee, J.1. This Rule was issued on 2-5-1979 on the writ petitioners challenging and/or praying, inter alia, for an appropriate writ of mandamus commanding the respondents to forthwith recall, cancel and withdraw and/or rescind the purported orders demanding any duty in respect of the 457 bales of viscose staple fibre imported by the petitioner No. 1 per vessel M.V. Ayuthia, on the ground that Section 12(1) of the Customs Act, 1962 which is the only charging section provides that duties are levied inter alia on goods imported into India. The taxable event is the import of the goods into India, i.e., bringing into India from a place outside India. The char-geability to duty depends on whether or not there was any duty at the point of the time when the subject goods were imported into India. It is also stated that in the instant case, the import of the goods was complete in any event on December 29,1978 when the vessel carrying the goods arrived at the 'Sandheads' which is a...
Basudeo Prasad Agarwalla Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jul-06-1989
Reported in: [1989]180ITR388(Cal)
Susanta Chatterjee, J.1. The present rule was obtained by a writ petition on April 16, 1979, praying, inter alia, for an appropriate writ commanding the respondents to quash and/or cancel the two draft orders of assessment for the assessment years 1970-71 and 1971-72 made by respondent No. 1, Income-tax Officer, Central Circle-XXX, Calcutta, as forwarded to the petitioner under letter dated February 19, 1979, and the two purported notices both dated March 5, 1979, and March 29, 1979, issued by respondent No. 2, Inspecting Assistant Commissioner of Income-tax, Range-V(c), Calcutta, on the ground that respondent No. 1 exceeded his jurisdiction in making the addition or disallowances inasmuch as neither the order of the Appellate Assistant Commissioner of Income-tax dated September 27, 1974, nor the order of the Tribunal dated May 30, 1975, authorised respondent No. 1 to make the assessment for the assessment year 1970-71 afresh as if the assessment was a regular assessment under Section ...
Madgul Udyog Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-05-1989
Reported in: [1990]184ITR484(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, the following common questions of law arising out of the consolidated order of the Tribunal for the assessment years 1978-79, 1979-80 and 1980-81 have been referred for the opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was the owner of the flats within the meaning of section 22 of the Income-tax Act, 1961, and, as such, the annual value of the said flats should be chargeable to income-tax in the hands of the assessee ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the annual value of those flats should be determined in accordance with Clause (a) of Section 8(1) of the West Bengal Premises Tenancy Act, 1956, and it should not be taken at nil ?'2. The relevant facts are as under :The applicant, Madgul Udyog, is ...
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