Kolkata Court September 1989 Judgments
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In Re: Sankar Das Paul and ors.
Court: Kolkata
Decided on: Sep-22-1989
Reported in: (1989)2CALLT379(HC),94CWN233
Monoranjan Mallick, J.1. The petitioners are the Commissioners of Berhampore Municipality in the district of Murshidabad and they are 19 in number belonging to Congress (I). The total number of seats of Commissioners of Berhampore Municipality is 30 out of which the petitioners are holding 19 seats and the 11 seats belonged to Left Front. The petitioner No. 1 is the Chairman and the petitioner No. 2 is the Vice-Chairman of the office of Board of Commissioners of the Berhampore Municipality (hereinafter referred to as the said Municipality). In the Municipal election held in the year 1986, the petitioners along with the Respondent Nos. 9 to 19 who belonged to Left Front were elected as Commissioners of the said Municipality and they took over the charge of the said Municipality on 17th July 1986. Since then, the petitioners along with the Respondent Nos. 9 to 19 have been continuing as Commissioners of the said Municipality. After taking over the said Municipality the petitioners have u...
Musammat Allarakhi Bibi Vs. Sk. Shahjahan Alias Shajahan
Court: Kolkata
Decided on: Sep-22-1989
Reported in: (1990)2CALLT202(HC)
A.K. Nayak, J.1. The suit out of which the second appeal arises was instituted by the plaintiff-respondent for a partition of her 1/3rd share of the suit property and the short legal question, we are called upon to answer in this second appeal, is whether the alleged possession of a transferee from a co-owner of the whole property is adverse to the other co-owner.2. Admittedly, the disputed property measuring 4.70 acres of land originally belonged to one Mainuddin who died leaving behind a son named Sk. Abdul Mansur and a daughter, the plaintiff Allarakhi Bibi each inheriting 2/3rd and 1/3rd share respectively in such property. According to the plaintiff, while they were in joint possession of such property, her brother Sk. Abdul Mansur sold his 2/3rd share of such property to one Sk. Moula Bux on 9.9.43 by a registered sale deed. Again by another sale deed dated on 6.11.50, the said Moula Bux and Abdul Mansur acting as the guardian of his minor sister, the plaintiff sold the entire in...
West Bengal Power Development Corporation Ltd. and Another Vs. Union o ...
Court: Kolkata
Decided on: Sep-20-1989
Reported in: AIR1990Cal125,94CWN219
ORDER1. A short and a simple question, and a question which is no longer res Integra. The question has been settled almost beyond any doubt for about a decade and a half since the decisions of the Supreme Court in E. P. Royappa, : (1974)ILLJ172SC ; in Erosion Equipments and Chemicals Ltd., : [1975]2SCR674 , in Maneka Gandhi, : [1978]2SCR621 , in International Airport Authority, : (1979)IILLJ217SC ; in Kashturi Lal Laxmi Reddy, : [1980]3SCR1338 and a host of other decisions. Reference may also be made to a very recent decision of the Supreme Court (reported in the September Issue of the All India Reporter) in Dwarkadas Marfatia, : [1989]2SCR751 ,2. The cumulative upshot of all these decisions would unmistakably demonstrate not only the expansion of the frontiers of judicial review of administrative actions, but also the expansion of the concept of administrative or State action itself. No detail-ed reference to these long catena of decisions is at all necessary as the position now appea...
Asiatic Oxygen Limited Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-20-1989
Reported in: [1991]189ITR483(Cal)
Ajit K. Sengupta, J.1. In this reference at the instance of the asses-see, the following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1968-69 and 1969-70 :'Whether the Tribunal was right in holding that interest received by the assessee on unpaid calls from the shareholders was not casual income and, therefore, not exempt from income-tax in terms of Section 10(3) of the Income-tax Act, 1961 ?'2. The facts leading to this reference are that the assessee carries on the business of manufacture of industrial gases. During the said two years, the assessee earned interest on unpaid call money from its shareholders amounting to Rs. 1,48,841 and Rs. 148, respectively. In the previous year relevant to the assessment year 1968-69, the assessee-company had initially offered for taxation the entire sum of Rs. 1,48,841. However, by way of an additional ground sought to be taken in appeal before the Commissioner of Income-...
Gouranga Chandra Rudra Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-19-1989
Reported in: (1990)2CALLT23(HC)
Ajit Kumar Sengupta, J.1. This case demonstrates how the State has indulged in wasteful expenditure by launching a prosecution for alleged minor technical violation of Para 3(2) of West Bengal Declaration of Stocks and Prices of Essential Commodities Order, 1977 and conditions of licence under West Bengal Pulses & Edible Oils (Dealer Licensing) Order, 1978.2. Shortly stated, the facts are that on 9/11/83 at about 10-30 A.M. District Enforcement Officer along with some other police personnel checked the shop-cum-godown of accused Gouranga Chandra Rudra situated at holding No. 37, Ward No. 6, Rathtola, P.S. Ranaghat in presence of public witnesses after getting some information about clandestine deal in respect of Rapeseed oil and sugar. The accused was present during inspection. There was a stock-cum-price board displayed in the shop where different commodities like Ata, Salt, different types of pulses were mentioned besides Rapeseed Oil to the extent of 1135 tins. On a scrutiny of the ...
Sm. Lichubala Biswas and Others Vs. Jindar Mondal and Others
Court: Kolkata
Decided on: Sep-18-1989
Reported in: AIR1990Cal151
ORDER1. The facts of this case may be started with the following genealogical table :--Mohar AliIman Ali = Sundari4 annas pro-dfdt. 4RahimaMaijjuddinSabera8 annas = Amena4 annasP. 6P. 5JindarJalisNilmaniJahuraP.1P.2P.3P.4It appears that Mohar All and Iman Ali were the sixteen annas owners of the disputed properties. Mohar Ali died a bachelor and Iman died leaving his widow Sundari, but no child. Eventually Iman's heirs became the owners of the disputed properties as per shares mentioned below :--1.Sundari=0 -- 4 annas2.Sabera=0 -- 4 annas3.Amena, Jindar, Jalil, Nilmani & Jahura=0 -- 8 annas 1 -- 0 -- 0Admittedly during the communal disturbances of 1950, all the aboveentioned heirs of Iman Ali left the village and went away to the other side of the border. Sundari, so it appears, sold her interest in the disputed lands to pro-dfdt. Nos. 5 to 8 and delivered possession to them. The facts up to this stage are admitted by both the sides more or less. The aforementioned heirs of Iman Ali in...
Commissioner of Income-tax Vs. P.R.S. Oberoi
Court: Kolkata
Decided on: Sep-18-1989
Reported in: (1990)84CTR(Cal)191,[1990]183ITR103(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the following 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 deleting Rs. 53,119 and Rs. 80,942 from the total income of the assessee in respect of the assessment years 1973-74 and 1974-75, respectively, on the ground that the provisions of Section 2(24)(iv) of the Income-tax Act, 1961, were not attracted ?'The facts stated by the Tribunal are as under.2. The assessee is a director of Messrs. Oberoi Hotels (I.) Pvt. Ltd. He maintained a running account with the said company for a pretty long time. During the assessment years 1973-74 and 1974-75 under consideration, the Income-tax Officer found that the assessee overdrew Rs. 6,62,139 as at the end of the first year under consideration and Rs. 7,47,598 as at the end of the second year under consideration from the said ac...
Asian Industries Vs. Inspecting Assistant Commissioner of Income-tax a ...
Court: Kolkata
Decided on: Sep-18-1989
Reported in: (1990)1CALLT258(HC),[1990]182ITR370(Cal)
Susanta Chatterjee, J.1. The present rule was issued on October 7, 1977, at the instance of the writ petitioner, Asian Industries, a registered firm praying, inter alia, for issuance of a writ of mandamus commanding the respondents to cancel, withdraw and/or rescind the notices dated June 6, 1977, September 20, 1977, and September 30, 1977, issued by respondent No. 1, Inspecting Assistant Commissioner, Range-XX, Calcutta, and all proceedings under Section 144B of the Act relating to the assessment year 1975-76 and for other consequential reliefs on the ground that Section 144B of the Act in so far as it authorises the Inspecting Assistant Commissioner to give directions in matters of assessments which are binding upon the Income-tax Officer, is violative of Articles 14 and 19(1)(f) and (g) of the Constitution of India and as such is ultra vires. It is asserted that Section 144B of the Income-tax Act, in so far as it confers power upon the Inspecting Assistant Commissioner to give direc...
Abn Food and Beverage Pvt. Ltd. Vs. Assistant Commissioner of Commerci ...
Court: Kolkata
Decided on: Sep-18-1989
Reported in: [1990]77STC339(Cal)
Prabir Kumar Majumdar, J.1. By this writ application the petitioner-company is asking for a direction upon the respondent No. 1 to allow the benefit of exemption of tax holiday as contemplated in the Notification being No. 1177-F.T. dated 31st March, 1983, issued under Section 4AA of the West Bengal Sales Tax Act, 1954 (hereinafter referred to as 'the said Act') from 16th November, 1985, instead of 4th February, 1986. By this application the petitioner has also challenged the imposition or demand of 'turnover tax' during the period of tax holiday and also refusal or withholding of declaration forms by the commercial tax authorities for non-payment of 'turnover tax' during the relevant period of tax holiday. The petitioner is also asking for refund of the turnover tax collected by the authorities during the period of tax holiday.2. The petitioner has set up a small-scale industrial unit (hereinafter referred to as 'the said unit') at Mangalbari in the district of Maldah, West Bengal, fo...
indo-solex Limited and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Sep-18-1989
Reported in: (1990)1CALLT355(HC),1990(25)ECC422,1990(47)ELT511(Cal)
Susanta Chatterji, J.1. The present Rule was issued on 22.5.81 at the instance of the petitioner Indo-Solex Limited, a Company and by a shareholder being petitioner No. 2 prayed inter alia for a Writ of Mandamus commanding and directing the Respondent Nos. 1, 2 and 3 not to demand and/or realize customs duty on the edible oils to be imported by the petitioner Company under the contract referred to in paragraph 4 of the writ petition on the ground that there were no materials before the Central Government on which it could have been satisfied that it was necessary in the public interest to grant the exemption for payment of custom duty by the said impugned notifications only in case of imports into India of edible oils by the National Dairy Development Board. It is alleged that in or about February 1981, the petitioner No. 1 Company entered into a contract with Messrs Edible Products Limited of Singapore for purchase and import of 500 Metric Tons of Cordon Oil Crude on the terms and con...
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