Kolkata Court May 1990 Judgments
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Commissioner of Income Tax Vs. Birla Cotton Spg. and Wvg. Mills Ltd.
Court: Kolkata
Decided on: May-15-1990
Reported in: (1992)104CTR(Cal)406
ORDERBHAGABATI PRASAD BANERJEE, J. :The following questions of law have been referred to this Court by the Tribunal under s. 256(1) of the IT Act, 1961 :'(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the commission and brokerage amounting to Rs. 31,96,660 should not be considered for the purpose of computation of disallowance under s. 37(3A) of the IT Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that for the purpose of disallowance under s. 40A(5) of the IT Act, 1961, the amount of gratuity should not be considered (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the amount of Rs. 3,26,227 claimed to have been paid as incentive to the employees as per agreement between the employees of the assessee should be allowed, eve...
Commissioner of Income Tax Vs. New India Sugar Mills Ltd.
Court: Kolkata
Decided on: May-15-1990
Reported in: (1992)105CTR(Cal)246
BHAGABATI PRASAD BANERJEE, J. :The Tribunal has referred the following questions of law to this Court under s. 256(1) of the IT Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that expenditure under the head Tea, Tiffin, food, salary to guest house staff and depreciation on guest house was allowable as revenue expenditure ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that contribution to Molasses Storage Reserve Fund Account was an allowable revenue expenditure ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to relief under s. 80G of the IT Act on the donation made to Vishwa Mangal Trust ?4. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to extra shift depreciation on Transfo...
The State Vs. Sunil Biswas and ors.
Court: Kolkata
Decided on: May-14-1990
Reported in: 1990CriLJ2093
Ajit K. Sengupta, J. 1. This appeal has been preferred by the State of West Bengal represented by the Public Prosecutor, High Court, Calcutta under Section 378(1) of the Code of Criminal Procedure against the order dated 20th August, 1985 passed by the learned Additional Sessions Judge, 3rd Court, Howrah acquitting the accused/respondents who are police officials of different ranks of the charge under Section 302/34 Penal Code.2. This case demonstrates the extent of inhuman torture and degrading treatment meted to a prisoner in police lock-up resulting in his illegal or extra-judicial execution.3. The de facto complainant Sailendra Nath Thakur, father of the deceased had filed a revisional application against the order of acquittal. The appeal and the revision have been heard together and this judgment will govern both.4. Briefly stated, the prosecution case was as follows:--At the material time respondent No. 1 Sunil Biswas, Inspector of Police in charge of Golabari Police Station and...
Amrit Prakash Malik Vs. the Chairman-cum-managing Director, Bharat Cok ...
Court: Kolkata
Decided on: May-14-1990
Reported in: (1991)1CALLT149(HC)
Monoranjan Mallick, J.1. The petitioner who is at present working as Additional Chief Mining Engineer Central Coal Fields Ltd., Ranchi has moved this Court under Article 226 of the Constitution being aggrieved by the Memorandum of charge-sheet Annexure 'G' to the writ petition.2. The petitioner alleges that both the two charges are devoid of substance, that as regards the first charge it cannot be levelled against him as he was not working as the Area Manager in Area No. V at the time of the issuance of the two work orders and the petitioner had no responsibility and/or connection with the issuance of the said two work orders and that the first charge has been issued mechanically and without application of mind. It is also contended that the Second charge has also no substance and for that purpose the judgment of the Patna High Court quashing the criminal proceeding initiated against the contractors by the order dated; 31st July, 1987 has been referred to.3. The petitioner therefore su...
Jamal Ara Begum Vs. Deba Prosad Guha and ors.
Court: Kolkata
Decided on: May-14-1990
Reported in: (1991)1CALLT357(HC)
Samir Kumar Mookherjee, J.1. In the present Second Appeal, I have been asked to decide a very short point, viz., whether the lower appellate court was right in affirming the decree granted by the Trial Court, in the suit of the respondents-landlords, for eviction of the appellant, on the ground of reasonable requirement for building and rebuilding.2. The plaintiffs/respondents filed the suit for eviction on different grounds, including the ground, as referred to above. The trial court, having negatived the grounds of subletting and default, granted a decree on the aforesaid ground and the same had been affirmed by the lower appellate court.3. From the submissions made by Mr. Poddar, on behalf of the appellant, and Mr. Ghosh, on behalf of the respondents, I have been invited to decide whether the decree is sustainable in the context of the following :(a) There is no finding as to the condition of the building which is proposed to be rebuilt.(b) The estimate proved on behalf of the plain...
A Tosh and Sons Pvt. Ltd. Vs. Assistant Collector, Central Excise
Court: Kolkata
Decided on: May-14-1990
Reported in: 1992(60)ELT220(Cal)
Shyamal Kumar Sen, J.1. The facts leading to this writ petition inter alia are that the petitioner at the material time exported 18 consignments of tea falling under Tariff Item No. 3(1) of the First Schedule to the Central Excises and Salt Act, 1944 after due payment of Central Excise duty. The petitioner claimed that out of the said 18 consignments the petitioner is entitled to claim rebate in respect of 10 consignments for Rs. 2,19,205.42p. in terms of the notification dated 17th October, 1981. The particulars of the said 10 consignments have been set out in paragraph 5 of the petition,2. Rule 12 of the Central Excise Rules, 1944 provides, inter alia, that the Central Government may from time to time, by notification in the official gazette grant rebate of duty paid on excisable goods, if exported outside India, to such extent, and subject to such safeguards, conditions and limitations as regards the class of goods, destination, mode of transport and other allied matters as may be s...
Calorex India Ltd. Vs. Tara Properties Pvt. Ltd.
Court: Kolkata
Decided on: May-11-1990
Reported in: [1991]72CompCas429(Cal)
Umesh Chandra Banerjee, J.1. Roscoe Pound in one of his lectures stated that law is governed by a principle, starting point for reasoned decision, found by application of reason to experience and corrected by the experience as the process of development of the society goes on. He lays stress upon the social purpose since law subserves the social purpose.2. Roscoe Pound stated 'legal order must be flexible as well as stable. It must be overhauled continually and refitted continually to the changes in the social life which it is to govern. If we seek principles, we must seek principles of change, no less than principles of stability.'3. The Draconian concept of law can no longer be said to be the guiding factor in the modern set up. It has changed in the past, it is changing now and will continue to change in the future. It is an experience developed by reason. It is a product of civilisation of the people. It must keep on changing from time to time, otherwise law will not be able to cop...
Subrata Kumar Sarkar and anr. Vs. the University of Calcutta and ors.
Court: Kolkata
Decided on: May-11-1990
Reported in: (1991)1CALLT109(HC)
Susanta Chatterji, J.1. It is a tale of a twin brothers. The providence is presenting them similarities in appearance, and identical events in their respective life. The writ petitioners who appeared in the B.A. (Part-I) Examination with Honours in English held in the year 1989 by the University of Calcutta, have challenged the notice of charges and the order of punishment being Annexures 'F' & 'G' to the writ petition. It is stated in details that the petitioners are alleged to be good students and they obtained Scholarships at various stages of the School and College career. As regular students from Bangabasi College, Calcutta, they appeared in the B.A. (Part-I) Examination and the Examination Centre was at Moulana Abul Kalam Azad College at Calcutta. They were, however, surprised not to find their Roll Numbers while result of the aforesaid examination was published. Subsequently, they received notices dated 4th of September, 1989 from the Secretary, Board of Discipline along with a ...
General Electric Co. of India Ltd. Vs. Fifth Industrial Tribunal and o ...
Court: Kolkata
Decided on: May-10-1990
Reported in: [1990(60)FLR874],(1994)IIILLJ423Cal
M.K. Mukherjee, J.1. Pijus Kanti Ghosh, the respondent No. 4 (hereinafter referred to as the 'workman') was an employee of the General Electric Company of India Limited ('company for short), the petitioner No. 1 herein. The company dismissed him from its services on October 26, 1981. The respondent No. 3 thereafter raised an industrial dispute in respect of his dismissal and ultimately the Government of West Bengal by its order dated December 27, 1983 referred the following issue to the Fifth Industrial Tribunal, West Bengal, for adjudication:'Whether the dismissal of Sri Pijus Kanti Ghosh with effect from 26.10.1981 is justified? What relief, if any, is he entitled to?'2. Before the Tribunal the respondent No. 3 filed an application under Section 15(2)(b) of the West Bengal Industrial Disputes (Second Amendment) Act, 1980 ('Act' for short) praying for grant of interim relief to the workman which was opposed by the company. After hearing the parties, the learned Tribunal, by his order ...
Commissioner of Income Tax Vs. General Fibre Doalers Ltd.
Court: Kolkata
Decided on: May-10-1990
Reported in: (1992)103CTR(Cal)411
ORDERBHAGABATI PRASAD BANERJEE, J. :The Tribunal has referred the following question of law to this Court under s. 256(1) of the IT Act, 1961 :'Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing the expenditure of Rs. 78,000 incurred for conversion of oil firing equipment to coal firing one as revenue expenditure ?'The assessment year involved is 1976-77 for which the relevant year of account for the financial year ending on 31st March, 1976.2. The facts of this case in short are as follows :The assessee is limited company. The assessment year involved in the case in 1976-77.In course of the examination of the accounts of the assessee the ITO found that a total sum of Rs. 78,000 was spent in converting the stoves (driers) from oil firing to coal firing system. The assessee claimed the same as business expenditure. The ITO held that the said expenditure was not in the nature of current repairs but represented expenditure of capital n...
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