Kolkata Court June 1990 Judgments
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Best Liquifiable Gases Ltd. Vs. Collector of Customs (Appeals)
Court: Kolkata
Decided on: Jun-06-1990
Reported in: 1991LC436(Calcutta),1991(51)ELT321(Cal)
Susanta Chatterji, J.1. The present writ petition has been filed challenging the orders dated 29-7-1987 and 24-11-1987 confirming the demand of the bond and rejecting the appeal being Annexures 'D' and 'E' respectively and for other consequential reliefs on the ground that the respondent No. 2 Assistant Collector of Customs by rejecting and/or refusing registration of Project Import Contract inspite of payment of proper import duty under Heading No. 84.66 of the Customs Tariff Act of 1975 has failed to act in accordance with the provisions of Project Imports (Registration of Contract) Regulations, 1965 read with the Customs Tariff Act of 1975. It is stated that the respondent No. 2 committed an error by fixing the amount arbitrarily at a highly inflated figure of Rs. 81,710.94 even after realisation of proper Import Duty of Rs. 40,855.47P. for the imported con-2. The petitioner alleges that against the order of adjudication passed by the respondent No. 2 the petitioner preferred an app...
Durgapur Projects Sramik Union and ors. Vs. State of West Bengal and o ...
Court: Kolkata
Decided on: Jun-05-1990
Reported in: 94CWN1055,[1991(62)FLR610],(1995)IIILLJ84Cal
Kalyanmoy Ganguli, J.1. The subject matter of challenge in this application under Article 226 of the Constitution of India is an order passed by the Assistant Secretary, Government of West Bengal, Labour Department dated January 11, 1990 communicating to the petitioners the inadvisability of referring the dispute to an Industrial Tribunal.2. No one appears to oppose this application, nor is there any affidavit-in-opposition on record. The short case of the petitioners is that they have raised certain disputes with the appropriate Conciliation Officer regarding the reversion of a particular workman to the lower post of Sramik for three years.3. It is stated in para 10 of the writ petition that the Conciliation Officer being the respondent No. 6 investigated into the matter and tried to bring about a settlement of the dispute, but no settlement could be arrived at by him. As a result the conciliation failed and a Failure Report under Sub-section (4) of Section 12 of the Industrial Disput...
Dewasharif Cold Storage (P.) Ltd. Vs. Income-tax Appellate Tribunal, ' ...
Court: Kolkata
Decided on: Jun-05-1990
Reported in: [1990]186ITR140(Cal)
Susanta Chatterji, J.1. The present writ petition has been filed by the petitioner-company being an income-tax assessee for the issuance of a writ of mandamus commanding respondent No. 1, Income-tax Appellate Tribunal 'C' Bench. Calcutta, to cancel and/or rescind the order dated October 31, 1989, and all proceedings relating thereto and to draw up a statement of the case and refer it through its president direct to the Hon'ble Supreme Court of India for the assessment years 1981-82, 1982-83 and 1983-84 as provided under Section 257 of the Income-tax Act, 1961, and other consequential reliefs on the ground that, according, to the terms of Section 257 of the Income-tax Act, respondent No. 1, the Tribunal was bound to draw up a statement of the case and refer it through its president direct to the Hon'ble Supreme Court inasmuch there is a conflict in the decisions of the two High Courts in respect of the particular question of law involved in the present case,2. Having heard counsel for t...
Commissioner of Income-tax Vs. Atreya Trust.
Court: Kolkata
Decided on: Jun-01-1990
Reported in: (1992)107CTR(Cal)185,[1992]193ITR716(Cal),[1992]55TAXMAN489(Cal)
BHAGABATI PRASAD BANERJEE J. - 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 is justified in holding that the income of the trust is specifically receivable for the benefit of the individuals who are determinate and known and, as such, section 164 (1) of the Income-tax Act, 1961, is not attracted ?'The assessment year involved is 1981-82 for which the relevant accounting period is financial year ended on March 31, 1981.The facts of this case relevant for the purpose as evidenced from the statement of the case are as follows :'The year of assessment involved is 1981-82. One Sri Surendra Mohan Lakhotia created a trust by a deed 13th June, 1980, for the benefit of a minor, Sri Atreya Lakhotia, s/o. Shri R. M. Lakhotia, with the terms and conditions that five per cent. of the income of the trust shall be set apart every year and sh...
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