Kolkata Court February 1990 Judgments
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Smt. Shukuntala Gupta and Others Vs. State of West Bengal and Others
Court: Kolkata
Decided on: Feb-19-1990
Reported in: AIR1991Cal104,(1991)1CALLT248(HC)
ORDER1. The writ petitioners state as follows:The writ petitioners purchased in 1973 old and dilapidated structures at premises No. 1/1, 1/2 and 3 and portion of 21/1, Dr. Suresh Sarkar Road subsequently re-numbered as 2, Dr. Suresh Sarkar Road, Calcutta at Rs. 58,999.98 p. with old and existing tenant who were paying at a low rate aggregating to Rs. 508/- per month. The old structure was demolished and a building sanction was granted for a four storied building in respect of which constructions are being made in part.2. The ground floor with a floor area of 3400 sq. ft. was let out to old tenants at the old and agreed rent totalling Rs. 508/- per month to re-habilitate them after completing construction in 1983-84. A Mezzanine floor was also constructed having an area of 1100 sq. ft. for the existing and old tenants for storing purposes. The Mezzanine floor is not a separate floor but a part of the ground floor and the ground floor and mezzanine floor is liable to assessment as such. ...
N.C. Chakraborty Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Feb-19-1990
Reported in: (1992)ILLJ48Cal
G.N. Ray, J.1. This appeal is directed against the order passed by the learned trial Judge in Civil Rule No. 393 (W) of 1983. By the aforesaid judgment the writ petition of the appellant Shri N.C. Chakraborty was dismissed by the learned Trial Judge. The aforesaid writ petition was moved by the appellant Shri Chakraborty challenging the order of termination of service of the appellant by the then Chairman-cum-Managing Director of Bharat Brakes and Valves Limited, a Government of India undertaking on the footing that the appellant had orally tendered his resignation on the 9th November, 1981 and immediately on the said date his oral resignation was accepted and a cheque equivalent to three months' salary was given to him as a gesture of good will of the company. It is the case of the appellant that in November, 1981 the appellant was an employee of the company, Bharat Brakes and Valves Limited. The said company is a government company and is an instrumentality or an agency of the Centra...
Ramlal Dutta Vs. Under Secretary to the Govt. of India and ors.
Court: Kolkata
Decided on: Feb-19-1990
Reported in: (1990)2CALLT7(HC)
Paritosh Kumar Mukherjee, J.1. This writ petition was moved before this Court on behalf of Ramlal Dutta, a freedom fighter, for grant of 'Swatantra Sainik Sanman Pension' with effect from August 1, 1980.2. The short fact stated in the instant writ petition is as follows :- The petitioner filed an application for grant of pension under Swatantra Sainik Sanman Pension Scheme, 1980, on July 24, 1981. In the said application the petitioner had stated that the petitioner had taken active part in the Non-Cooperation Movement started by Gandhiji. The British people wanted to arrest him for his political activities and he had to conceal himself and went underground to avoid police arrest. He was also involved in many political work remaining underground for more than six months from the month of August, 1942 till March, 1943.3. The petitioner filed an affidavit dated July 20, 1981, before the learned Executive Magistrate, Barasat, District 24 Parganas (North) with the statements made in the ap...
Statesman Ltd. Vs. Inspecting Assistant Commissioner.
Court: Kolkata
Decided on: Feb-19-1990
Reported in: [1990]33ITD202(Cal)
ORDERPer Shri Vimal Gandhi, JM - This appeal by the assessee for the assessment year 1984-85 is directed against the order of the Commissioner of Income-tax revising assessment under section 263 of the Income-tax Act, 1961 and directing the Assessing Officer to recompute amount disallowable under section 37(3A) of the Act.2. The assessee-company is owner of well-known Newspaper 'The Statesman'. In its return for the assessment year 1984-85, it claimed deductions of Rs. 1,57,65,878 and Rs. 1,53,88,521 as commission paid to sales agents and advertisement agents respectively. The above deductions were allowed to the assessee by the Assessing Officer in the assessment made by order dated 28-1-1986. The Commissioner on examination of record of proceeding was of the view that above claims were hit by provision of section 37(3A) of the Act and 20% thereof should have been disallowed. He, accordingly, issued a show-cause notice asking the assessee company to explain to why assessment made shou...
Commissioner of Income-tax Vs. Santosh Kumar KanoriA.
Court: Kolkata
Decided on: Feb-16-1990
Reported in: (1992)94CTR(Cal)225,[1992]193ITR655(Cal)
SUHASH CHANDRA SEN J. - 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, and on a correct interpretation of section 64 (1) (iii), the interest credited to the account of the minor children, Master Anshuman and Miss Divita in the books of the firm, Messrs. Balaji Enterprises, in which the said minors are admitted to the benefits of partnership, are includible in the hands of the assessee ?'The facts as narrated by the Tribunal in the statement of case are as under :'The assessee is an individual and the assessment years in question are 1976-77 and 1977-78 The assessee follows the financial year as the accounting year.There is a partnership firm by name Balaji Enterprises. The assessees minor children are admitted to the benefits of partnership in that firm. The profits were being credited every year in the accounts of the minor and interest on the amount ou...
Commissioner of Income Tax Vs. Bharat General and Textile Industries L ...
Court: Kolkata
Decided on: Feb-16-1990
Reported in: (1992)108CTR(Cal)54
BHAGABATI PRASAD BANERJEE, J. :The Tribunal has referred the following questions of law under s. 256(1) of the IT Act, 1961 to this Court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions for gratuity relating to earlier year written back to the profit and account was not assessable as profit under s. 41(1) of the Act ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the AAC directing the ITO to recompute the capital of the new industrial undertaking, viz., Malkapur Oil Mills in accordance with the decision of the Calcutta High Court in the case of Century Enka Ltd. vs . ITO : [1977]107ITR123(Cal) as applied by the Income-tax Appellate Tribunal, Bombay Bench in the case of Amar Dye Chem. Ltd. ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that on the ratio of the Supreme Court judgment in Metal...
Workmen of Baikuntha Nath Debasthan Trust Vs. State of West Bengal and ...
Court: Kolkata
Decided on: Feb-15-1990
Reported in: (1990)2CALLT42(HC),94CWN855,(1991)ILLJ145Cal
J. Kalyanmay Ganguli, J.1. In this application under Article 226 of the Constitution of India, the petitioner, inter alia, prays for a writ in the nature of mandamus commanding the respondents to rescind, recall, cancel and withdraw an award dated December 8, 1987 passed in Case No. VIII-149/84 by the respondent No. 3 pursuant to an order of reference made by the Government of West Bengal, Labour Department, by order No. 1134/IR/IR-IIL-292/83 dated April 26, 1984.2. The petitioner is a Trade Union registered under the Trade Unions Act and represents the employees of respondent No. 2, It is stated in the petition that the petitioner raised a charter of demands before the respondent No. 2 and the respondent No. 2, as a consequence thereof, terminated the services of seven workmen without any charge-sheet and/or enquiry and without assigning any reason for such termination and without paying any compensation at the time of termination.3.'The petitioner raised an industrial dispute before ...
Jorwar Singh Baid Vs. Assistant Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Feb-15-1990
Reported in: [1990]183ITR664(Cal)
Susanta Chatterji, J.1. Having heard Mr. Bhattacharya, for the petitioner, and Mr. Som, for the income-tax authorities, at length, it appears that the petitioner had filed the present writ petition for a writ of mandamus commanding the respondents to release the books of account and documents seized in terms of the seizure list being annexure-A to the petition. This case has a chequered background indeed. The petitioner filed a writ petition previously and obtained an interim order which was ultimately modified by Monoj Kumar Mookherjee J. on July 26, 1989, directing, inter alia, that any proceeding initiated pursuant to the impugned search and seizure may continue and final orders may be passed therein but the same should not be given effect to without the leave of this court. The petitioner may deposit any amount in the account referred to in the annexure-J to the said writ petition but the petitioner should not operate this account.2. Being aggrieved, the present petitioner went up ...
Sanatan Ghosh and ors. Vs. Regional Provident Funds Commissioner and o ...
Court: Kolkata
Decided on: Feb-15-1990
Reported in: 95CWN115,[1991(62)FLR97],(1991)IILLJ466Cal
Kalyanmoy Ganguli, J.1. In this application under Article 226 of the Constitution of India, the petitioners, inter alia pray for quashing of the cases being Cases Nos. 2152-2181 and 2197-2205, all of 1987, pending in the Court of the learned Chief Metropolitan Magistrate, Calcutta, under Section 14(IA) read with Section 14A(1) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952.2. In spite of service no one appears to oppose this application. The statements and allegations made in the writ petition go unchallenged and have to be accepted on their face value on the basis of the doctrine of non-traverse.3. The short case of the petitioner is that one of the petitioners is the Managing Director of Mechanical Engineering Company (Private) Ltd., and the other two petitioners are Directors of the Company. It is the uncontroverted case of the petitioner that all provident fund dues relating to all the employees of the Company have been paid in full and nothing is due and p...
Sm. Mukti Mukherjee and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-15-1990
Reported in: (1990)2CALLT196(HC)
Ajit Kumar Nayak, J.1. Important legal question that has been raised and this Court is called upon to answer in this second appeal is whether the Bar of jurisdiction of Civil Courts as contemplated in 14X of West Bengal Land Reforms Act, puts a blanket prohibition to decide questions of title in a suit by an aggrieved person who was neither a party to a proceeding under Chapter II-B of the said Act, nor whose rights were determined in such proceeding by the authorities specified therein.2. To have a proper appraisal of the point of law, it is necessary to narrate the case of the plaintiff-appellants in brief as follows : According to the plaintiffs, the property in suit as described in Schedule 'A' of the plaint, was wrongly and illegally declared to have vested in the State Government on the basis of a proceeding No. '74/171 of 1977' under Section 14T of the West Bengal Land Reforms Act, (hereinafter to be referred to as the Act) against Saila Bala Chatterjee, widow of late Taranath C...
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