Kolkata Court January 1990 Judgments
Orient Paper and Indus. Ltd. Vs. Addl. Secy. G.O.i., Min. of Finance
Court: Kolkata
Decided on: Jan-26-1990
Reported in: 1991(53)ELT545(Cal)
Susanta Chatterji, J.1. The writ petitioner an existing Company, obtained a Rule challenging the order dated March 12, 1980 passed by the Respondent No. 1, the Additional Secretary, Government of India, Ministry of Finance, Department of Revenue as well as the order dated February 23, 1977 passed by the respondent No. 3 the Appellate Collector of Central Excise, Calcutta arising out of the orders dated January 8, 1975 made by the Respondent No. 4 the Assistant Collector of Central Excise, Sambbalpur along with 6 (six) notices as described in Annexure 'D' series to the writ petition and all proceedings relating thereto and to refund the sum of Rs. 33,l00.39P. and other consequential reliefs as fully indicated in the writ petition. It is stated in detail that the petitioner carries on business of the manufacturing paper and paperboard at its factory situated at Brojorajnagar, Sambbalpur in the State of Orissa under the name and style 'Orient Paper Mills'. In the said factory, various qua...
Tag this Judgment!Grindlays Bank Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jan-25-1990
Reported in: [1990]183ITR62(Cal)
Susanta Chatterji, J.1. The present rule was issued on September 18, 1979, at the instance of the writ, petitioner-bank praying, inter alia, for a writ, of mandamus commanding the respondents to cancel, rescind and/or withdraw the impugned notices and the letters dated July 16, 1979, August 10, 1979, August 21, 1979, and September 10, 1979, and to cancel and/or rescind all proceedings taken under the said letters and/or notices and other consequential reliefs on the ground that in view of the fact that no proceeding under Section 201 or Section 201(1A) or Section 231 or Section 221 of the Income-tax Act is pending against the petitioner in respect of any of the payments made of furlough pay to the expatriate staff of the petitioner for any of the financial years 1968-69 to 1975-76, the respondents have no competence, jurisdiction and/or authority to issue the notice under Section 133(6) of the Income-tax Act and/or to take any requisition under the aforesaid provisions of the Act in th...
Tag this Judgment!Dr. Ajoy Kumar Basu Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jan-25-1990
Reported in: (1990)1CALLT319(HC)
S.K. Mookherjee, J.1. The present writ application is at the instance of a Medical Practitioner with prayers for issuance of a writ of Mandamus directing the Central Bureau of Investigation to take up the charge of investigation into the death of the petitioner's son Dr. Amitava Basu. It appears that the substance of the prayer made on behalf of the petitioner is for reopening cases wherein final reports have been substituted upon finding that the death of the petitioner's son was due to accidents drowning From the materials on record it appears that the applications for reopening of the cases are pending before the Magistracies of West Bengal as also of Orissa (vide Annexures 'A' and 'B' to A/O. of K. Kanjilal dated 28.11.88). Mr. A. P. Chatterjee, appearing in support of the writ application, has strongly banked upon the provisions of Section 173 of the Code of Criminal Procedure and has also draw the attention of this Court to various types of factual inconsistencies and anomalies w...
Tag this Judgment!Dipak Basu Vs. Loch Lomond Lodge (P) Ltd.
Court: Kolkata
Decided on: Jan-25-1990
Reported in: (1991)1CALLT269(HC)
Monoranjan Mallick, J.1. The plaintiff who has been appointed Receiver by the High Court Calcutta in Suit No. 1683 of 1964 (Sitaram Dhelia v. Basdeo Dhelia and Ors.) has brought this suit for eviction against the defendant.2. He states as follows :He has been appointed Receiver, inter alia, of the premises No, 26, Tarachand Dtitta Street now re-numbered as premises No. 13, Pretoria Street, Calcutta.The defendant was a monthly tenant of the said premises under the plaintiff as Receiver at a rent of Rs. 885.50 p. per month payable according to English Calender month.The plaintiff in or about 2nd September 1967 came to know that the defendant without the knowledge and consent of the plaintiff had wrongfully and illegally made material and substantial structural additions and alterations to the said premises particulars whereof are set out below :Particulars of additions and alterations.(1) Construction of a two rooms cottage with bathroom and privies in the Lawn on the Northern Side of th...
Tag this Judgment!Mahalakshmi Fibres and Industries Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jan-25-1990
Reported in: 1990(48)ELT161(Cal)
ORDERSushanta Chatterji, J.1. The present Rule was issued on 23-12-80 at the instance of the writ petitioners challenging the Notification dated November 1, 1980 and the Notification dated June 19,1980 and the proceedings relating to demand of basic duty of custom and countervailing in excess of Rs. 2.37 P. per kg. on the 597 bales of Viscose Staple Fibre imported by the petitioner No. 1 per RSS 'Link Harmony' and seeking other consequential reliefs on the ground that the Notifications dated January 5, 1979 as amended by Notification dated October 30, 1979, it was clearly mentioned that exemption granted thereunder would remain in force upto and inclusive of December 31, 1980. The said representations were made by the Government of India fully knowing that the importers of Viscose Staple Fibre would be acting thereupon. It is alleged that the petitioner No. 1, in fact, acted on the basis of representation made by the respondent No. 1 in the said Notifications, and entered into a contra...
Tag this Judgment!Goodwill Tea and Industries Limited and anr. Vs. Union of India (Uoi) ...
Court: Kolkata
Decided on: Jan-25-1990
Reported in: 1990(27)ECC240
Susanta Chatterji, J.1. This present Rule is heard alongwith C.R. No. 503(W) of 1981. It appears that by order dated 20.7.89 Civil Rule No. 503 (W) of 1981 was discharged. However, upon mentioning, the learned lawyers of the respective parties were allowed to make their submissions on the merit of the case and practically order dated 20.7.89 was recalled and again both the matters have been heard on merit.2. It appears from the present writ petition filed by Messrs.Goodwill Tea and Industries Limited that on 30th September, 1978, duty-paid green tea leaves in bulk wherein 6,000 Kgs. packed in 162 bags were loaded at the tea garden at Bhandiguri Tea Estate on a public carrier for transportation and delivery at Amritsar. The said bags of green tea leaves were seized by the Assistant Collector of Customs, North Bengal Division, Siliguri from public carrier being Truck No. USC 5345 which was reported to be carrying some articles alleged to have been smuggled and contraband in nature. Since...
Tag this Judgment!Himmatsingka Motor Works Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-24-1990
Reported in: [1993]200ITR749(Cal)
Suhas Chandra 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 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer was entitled to drop the proceedings initiated by him under Section 147 on ascertaining that there was no escapement of income, and that the Income-tax Officer was not obliged to determine the loss on the basis of the said returns on the ground that the returns in question had been filed within the time available to the assessee for filing the return in terms of subSection (4) of Section 139 ?'2. The assessment years involved in this reference are the assessment years 1973-74 and 1974-75, for which the relevant accounting period were the years ending on October 31, 1972, and October 31, 1973, respectively.3. The facts of the case as narrated by the Tribunal in the statement of case are as under :'The assessee is a limit...
Tag this Judgment!Commissioner of Gift-tax Vs. Pratyush BhartiA.
Court: Kolkata
Decided on: Jan-22-1990
Reported in: (1992)107CTR(Cal)304,[1992]193ITR586(Cal),[1992]53TAXMAN107(Cal)
S. C. SEN J. - The Tribunal has referred the following questions of law to this court under section 256(1) of the Income-tax Act, 1961, read with section 26(1) of the Gift-tax Act, 1958 :'1. Whether, on the facts and in the circumstances of the case and having regard to the fact that as per clause (3) of the articles of association of East India Commercial Co. (P.) Ltd., no intimation can be issued to the public to subscribe for any share of the aforesaid company, the Tribunal was justified in law in holding that the shares of the said company were freely transferable and in that view in directing that in terms of the provisions of rule 10 (2) of the Gift-tax Rules, 1958, the value of shares of the aforesaid company should not be computed by reference to the value of the total assets of the company, i.e., the break-up value method ?2. Whether, on the facts and in the circumstances of the case and on a correct, interpretation of clause (3) of the articles of association of East India Co...
Tag this Judgment!Maula Bux and Etc. Vs. State of West Bengal and Others Etc.
Court: Kolkata
Decided on: Jan-19-1990
Reported in: AIR1990Cal318,(1990)1CALLT174(HC),1990(1)CHN233,94CWN650
ORDER1. This bunch of 21 writ applications is taken up for hearing analogously as they deal with two important questions : whether sub-section (S) of S.400 of the Calcutta Municipal Corporation Act, 1980 is ultra vires the Constitution of India and particularly violative of Arts. 14, 21 and 300A of the Constitution? And whether S. 400(8) of the Act is violative of Ss. 29 and 33 of the said Act2. Mr. Bankim Dutt, the learned Counsel appearing for some of the petitioners, has advanced strenuous arguments to bring home his contention that Sec. 400(8) of the Calcutta Municipal Corporation Act is ultra vires of Constituion as well as of Certain sections of the Calcutta Municipal Corporation Act, 1980. He took the Court through various Sections of the Calcutta Municipal Corporation Act, 1980 beginning with S. 2(5) which defines 'building'. The building was defined in Sec. 3(7) of the Calcutta Municipal Act, 1923 and according to the submission of Mr. Dutt the definition of building is substa...
Tag this Judgment!United Liner Agencies of India (P.) Ltd. Vs. Commissioner of Income-ta ...
Court: Kolkata
Decided on: Jan-19-1990
Reported in: [1993]201ITR704(Cal)
Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the income from fixed deposits was rightly ordered to be assessed as the assessee's income under the head ' Income from other sources' ?'2. The assessment year involved is 1977-78 for which the relevant year of account is the year ending December 31, 1976.3. The facts as set out in the statement of case are as follows :The dispute relates to the head of income under which the interest received by the assessee from some fixed deposits was to be assessed. A sum of Rs. 1,25,815 was received by the assessee on account of interest on fixed deposits and investment which the Income-tax Officer assessed under the head ' Income from other sources'.4. On appeal before the Commissioner (Appeals), it was argued that the deposits were maintained by the assessee for meeting specific liabil...
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