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Kolkata Court September 1989 Judgments

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Sep 15 1989

Md. Joynal AbedIn Vs. State of West Bengal and Others

Court: Kolkata

Decided on: Sep-15-1989

Reported in: AIR1990Cal193,(1991)1CALLT94(HC)

ORDER1. The writ petitioner, who is the Secretary to the Board of Trustees, Magrahat Muslim Anglo-Oriental Institution and Madrasah, has challenged the Memo dated 27th March, 1984 issued by the Deputy Secretary (General), West Bengal Board of Secondary Education and a Memo dated 16th Aug., 1985 issued by the Secretary, West Bengal Board of Secondary Education. The fact of the case, in short, is that the Magrahat Muslim Anglo-Oriental Institution and Madrasah was created in 1850 and was fortified with a set of Special Rules and Regulations duly registered under the Societies Registration Act, 1860. The Board of Trustees acquired funds and landed proper-ties around 6 lakhs of rupees and established the school on a plot of land of 45 bighas with more than one building big and small. It was established and developed by the subscription of Muslims for promoting secular and religious education of the Muslim comminity and/or training the character of the students to meet the special education...


Sep 14 1989

State of West Bengal and Others Vs. Haripada Santra Overruled

Court: Kolkata

Decided on: Sep-14-1989

Reported in: AIR1990Cal83

ORDERShamsuddin Ahmed, J.1. Theshort question that crops up for determination in this revisional application is if in terms of clause 13 approval in West Bengal Form No. 2908, Department of Public Works, Tender for supply of materials, reading as 'in the event of a dispute the decision of the Superintending Engineer of the Circle shall be final' constituted an arbitration agreement.2. The parties herein entered into an agreement for supply of materials and the said agreement is embodied in the form referred to above. The opposite parties supplied the materials in question as directed and as an amount of Rs. 2,50,000/- was not paid, they invoked clause 13 of the said agreement and asked the Superintending Engineer to enter into an arbitration. As it was refused they filed Judicial Misc. Case No. 37 of 86 in the court of the Assistant Dist. Judge, Alipore for referring the dispute to arbitration by Mr. H. B. Lahiri, a retired Superintending Engineer, Construction Board, Directorate of Pu...


Sep 13 1989

Madan Lal Sarma Vs. the State

Court: Kolkata

Decided on: Sep-13-1989

Reported in: 1990CriLJ215

Ajit Kumar Sengupta, J.1. This appeal is directed against the judgment and order dt. June 17, 1982 passed by the learned Sessions Judge, Howrah under Sections 489B and 489C of the Penal Code, convicting and sentencing the appellant to suffer rigorous imprisonment for two years for each of the said charges, which would run concurrently.2. The prosecution case, in short, is that at about 11 a.m. on 27th May, 1980, Madan Lal Sarma, an employee of Shri Jagadamba Cloth Stores came to the Howrah branch of Bank of Baroda. One Basudeo Ram was receiving the cash at the cash counter of the said bank on that day. The accused handed over a bundle of notes. In that bundle there were one hundred 100-rupee notes, a 10-rupee note and a 5-rupee note. The amount was tendered by the accused in order to get a draft for Rs. 10,000/-.3. The said Basudeo Ram (PW 2) began counting the notes and at that time found a defective 100-rupee note. He asked the accused to change the defective note. The note, was chan...


Sep 12 1989

Paltu Dutta Vs. S.M. Nibedita Roy

Court: Kolkata

Decided on: Sep-12-1989

Reported in: AIR1990Cal262,94CWN1

ORDER1. This revision has been preferred against the judgment and order dt. 26-7-89 passed by Additional District Judge, 6th Court, Alipore and order Nos.81 and 82 dated 23-6-89 passed in Title Execution Case No. 11 of 1981 by the 1st Additional Court of Munsif, Alipore.2. The petitioner filed a petition under O.1 R. 10 C.P.C. for addition as a party judgment debtor in Title Execution Case No. 11 of 1981 pending before the Munsif and filed another petition of objection against the execution of the decree under. S. 47 C.P.C. The executing court rejected the petition under S. 47 C.P.C. It further held that thepetition under S. 47 C.P.C. and the prayer for staying the execution petition can no more survive the rejection of the petition under O. 1 R. 10 C.P.C.3. The petitioner moved in revision under S. 115A C.P.C. which has been incorporated in the body of the Code by West Bengal Act XV of 1988: The Additional District Judge in revision upheld the decision of the Munsif that the petition ...


Sep 12 1989

Hariday Chaitanya Biswas and anr. Vs. State Bank of India and ors.

Court: Kolkata

Decided on: Sep-12-1989

Reported in: (1990)1CALLT439(HC),94CWN732,(1992)ILLJ183Cal,1990(4)SLR774

Prabir Kumar Majumdar, J. 1. This writ application is directed against a communication No. 31/PD/988/RNM dated August 30, 1985 whereby petitioner No. 1 was informed that an extension in service was granted to the petitioner No. 1 upto December 6, 1986 by an order dated July 19, 1985 subject to petitioner's continued physical fitness and satisfactory service and after reviewing the performance of the petitioner No. 1 by the controlling authority, the respondent No. 1, the State Bank of India has decided to retire the petitioner No. 1 from the bank's service at the close of business on November 30, 1985.2. The petitioner No. 1, Hariday Chaitanya Biswas was an Officer of the State Bank of India in the Senior Management Grade Scale IVA, and working in the Personal Banking Division in the Calcutta Main Branch of the State Bank of India, the respondent No. 1. The petitioner No. 1 joined the Imperial Bank of India on June 12, 1944 which is renamed State Bank of India.3. The petitioner No. 1 a...


Sep 11 1989

Indian Oxygen Ltd. Vs. National Oxygen Ltd. and anr.

Court: Kolkata

Decided on: Sep-11-1989

Reported in: (1990)1CALLT275(HC),[1991]72CompCas378(Cal)

Shyamal Kumar Sen, J. 1. There are two applications, the first application by the plaintiff under Section 20 of the Arbitration Act, 1940, and the other by the defendant for taking the petition off the file on the ground that this court has no jurisdiction to entertain the application under Section 20 of the Arbitration Act. The facts, inter alia, leading to the said applications are that on or about July 8, 1985, pursuant to an invitation for quotation for supply and installation of one number 1553 HR liquid gaseous oxygen plant with high purity nitrogen production facility by the defendant company, National Oxygen Ltd., the plaintiff submitted a detailed proposal for the said supply and erection of liquid gaseous oxygen plant under quotation No. PD/DMM/ P836/802, dated July 8, 1985, to defendant No. 1 giving the terms, conditions, prices, period of delivery, terms of payment, technical details, etc., with furtherterms about supply of requisite materials in certain cases by the defend...


Sep 11 1989

Grindlays Bank Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Sep-11-1989

Reported in: [1993]200ITR441(Cal)

Suhas Chandra Sen, J.1. The Tribunal has referred the following questions of law to this court at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961 :'(1) Whether, on the true and proper interpretation of Section 195 of the Income-tax Act, 1961, the assessee was itself liable to pay any income-tax in respect of interest to be paid to its customers as an agent and whether, on the facts and in the circumstances of the case, the assesseewas liable to deduct income-tax on such interest under Section 195 of the Income-tax Act, 1961? (2) Whether, on the facts and in the circumstances of the case and on a true and correct interpretation of Section 201(1A) of the Act, the assessee bank was liable to pay any interest under Section 201(1A) when, admittedly, the amount of interest in respect of which the tax is to be deducted in the year in which the credit was given to the non-resident had become time-barred ? (3) Whether, on the facts and in the circumstances of the c...


Sep 11 1989

investors Corporation Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Sep-11-1989

Reported in: [1993]201ITR378(Cal)

Suhas Chandka Sen, J.1. The following question of law has been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961 ('the Act') :' Whether, on the interpretation of Section 41(1) of the Income-tax Act, 1961, the Tribunal was right in holding that the whole of the amount of Rs. 75,500 received from the insurance company was taxable for the assessment year 1969-70 ?'2. The assessment year involved in this reference is the assessment year 1969-70, for which the relevant period of account is 1375 B.S.3. The facts found by the Tribunal, as stated in the statement of case, are as follows :4. The assessee was a partnership firm deriving income from business in cloth. In this appeal, we are concerned with the assessment year 1969-70, the year ended on April 13, 1969, being the relevant previous year. The head office of the assessee was at Calcutta and it had a branch at Gauhati. On January 26, 1969, the premises of the Gauhati branch were burnt during a riot....


Sep 11 1989

Indian Aluminium Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Sep-11-1989

Reported in: [1992]198ITR202(Cal)

Suhas Chandra Sen, J.1. The following question of law has been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961 ('the Act').'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure of Rs. 20,00,598 could not be allowed as a revenue expenditure as it represented an expenditure of capital nature?'2. The assessment year involved in this reference is the assessment year 1972-73, for which the corresponding period of account is the year ending on December 31, 1971.3. The facts found by the Tribunal as stated in the statement of case are as under :Before the Income-tax Officer, the assessee claimed deduction of Rs. 20,00,598 which had been incurred in the construction of a road by the assessee. The Income-tax Officer mentioned in his order that the road was 10 kms. long in the district of Kolhapur, Maharashtra. This road connected the main road with the company's mining area situated in a villag...


Sep 11 1989

Sutna Stone and Lime Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Sep-11-1989

Reported in: [1991]192ITR478(Cal)

S.C. Sen, J. 1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 ('the Act') :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entire sum of Rs. 2,06,953 being the interest, maintenance charge and depreciation payable to the Central Railway was not an admissible deduction in computing the total income for the assessment year 1976-77 ?'2. The assessment year involved is 1976-77 for which the year of account is the year ending on December 31, 1975.3. The facts found by the Tribunal are as under :The assessee is a resident company carrying on business of raising limestone and manufacturing lime from the mines in the State of M. P. The assessment year is 1976-77 for which the accounting year ended on December 31, 1975. In the assessment year, the assessee claimed deduction of Rs. 2,06,953 on account of liability towards maintenance of railway siding relevant to the p...


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