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Kolkata Court August 1990 Judgments

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Aug 08 1990

Commissioner of Income-tax Vs. National Company Ltd.

Court: Kolkata

Decided on: Aug-08-1990

Reported in: [1993]199ITR445(Cal)

Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1963-64 at the instance of the Commissioner, the following question of law has been referred to this court ;' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the action of the Appellate Assistant Commissioner in making enhancement of the assessment by addition of Rs. 3,13,675 for the assessment year 1963-64 is not tenable 'Shortly stated, the facts are that the assessee is engaged in the manufacture and sale of jute goods and derived income therefrom. The Income-tax Officer made the assessment on May 26, 1963, under Section 143(3). Besides making some disallowance of the expenses, he added a sum of Rs. 10,85,820 in the computation of the total income on the ground that there was a change in the method of valuation of the closing stock. It was contested by the assessee in appeal before the Appellate Assistant Commissioner. ...


Aug 08 1990

East India Clinic Ltd. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Aug-08-1990

Reported in: (1991)1CALLT281(HC),1991(1)CHN350,95CWN706,[1991(62)FLR751],(1992)ILLJ693Cal

Anandamoy Bhattacharjee, J.1. The only question involved in this writ petition is whether the Nursing Home run by the petitioner Company is an 'institution for treatment or care of the sick, infirm, destitute or mentally unfit' within the meaning of Section 4(1)(c) of the West Bengal Shops and Establishments Act, 1963, to go out of the provisions of that Act. It is not disputed, as it obviously cannot be, that if the Nursing Home is such an institution as aforesaid, then, under the provisions of Section 4(1) of the Act, 'this Act shall not apply to the institution'.2. Some of the employees of this Nursing Home, being the Respondents No.3, No.4, No.5 and No.6, made applications to the Referee, the Respondent No.2, being an officer or authority appointed under Section 14(2) of the Act, for the recovery of their wages alleged to have been unlawfully deducted by the petitioner and the Referee, by the impugned order dated April 2, 1990, has held the Nursing Home to be 'simply a Commercial E...


Aug 08 1990

Amalendu Roy Chowdhury Vs. Life Insurance Corporation of India

Court: Kolkata

Decided on: Aug-08-1990

Reported in: (1992)1CALLT384(HC)

Monoranjan Mallick, J.1. This is a suit Under Section 20 of the Indian Arbitration Act for filing the Agreement and for passing some consequential order in terms of Clause 39 of the Agreement which, according to the plaintiff, is the Arbitration Clause.2. On behalf of the defendant, Life Insurance Corporation of India, a preliminary objection has been raised and an application has also been filed to that effect. An affidavit-in-opposition has also been filed raising preliminary objection against the maintainability of the petition.3. My attention has been drawn to Clause 39 of the Agreement and it is submitted that the present plaintiff has sought to file the Arbitration Agreement and also sought for reference to the Arbitrator as disputes have arisen on the following two points, namely,(1) Termination of Agreement; and(2) Demand of about Rs. 7,00,000/- from the defendant, Life Insurance Corporation of India.4. It is submitited that the termination order is an excepted matter, not refe...


Aug 07 1990

Subodh Kumar Das Vs. Sub-divisional Officer and ors.

Court: Kolkata

Decided on: Aug-07-1990

Reported in: (1990)2CALLT418(HC)

Paritosh Kumar Mukherjee, J.1. This writ petition was moved on behalf of Subodh Kumar Das, a Tahasildar, challenging an order of reinstatement dated September, 8, 1987, which is Annexure 'A' to the writ petition.2. By the said order, in terms of the judgment and decision of S. R. Roy, J, of this Court, dated January 19, 1987, in C. R. 10977(W) of 1978, the writ petitioner, an ex-Tahasildar of Bhangore II L. R. Circle, was reinstated in service with effect from February 19, 1987, and posted at Baruipur L. R. Circle.3. Mr. Tapankumar Mukherjee (III), learned Advocate appearing at the final hearing of the writ petition has placed the following facts for consideration of this court.4. The petitioner was appointed as a Tahasildar by the Sub-Divisional Officer, Alipore Sadar, by order dated January 13, 1961. Thereafter, a departmental proceeding was initiated in respect of the petitioner and the petitioner was placed under an order of suspension by order dated December 28, 1977, and ultimate...


Aug 07 1990

Smt. Suva Mondal Vs. Smt. Amalabala and ors.

Court: Kolkata

Decided on: Aug-07-1990

Reported in: (1991)1CALLT25(HC)

Amal Kumar Chatterjee, J.1. The present opposite party No. 1, Amala Bala, made an application under Section 145, Cr. P.C. against one Sudhir Mondal, since deceased, who was the predecessor of the present petitioners, before a competent Executive Magistrate alleging, inter alia, that she was the owner in possession of a certain plot of land which formerly belonged to her father Harihar and the learned Magistrate' directed the Officer-in-Chargc of the concerned police station to make an enquiry and report. Subsequently on perusal of the report, the learned Magistrate drew up a proceeding under Section 145, Cr. P.C. and directed the parties to put in written statement in support of their respective claim. Ultimately on the 25th March, 1988 the learned Magistrate found that Amala Bala was in actual possession of the disputed land when the proceeding was drawn up and also directed the local Junior Land Reforms Officer, who was appointed a Receiver in the mean time, to deliver possession' of...


Aug 03 1990

Kalyan Mukherjee Vs. M/S. Rahut Syndicate

Court: Kolkata

Decided on: Aug-03-1990

Reported in: AIR1992Cal1

ORDER1. This application under Section 115 of the Code of Civil Procedure is against an order dated November 11, 1989, passed by the Lower Appellate Court affirming the order passed by the trial Court on September 26, 1989.2. The revisionist had instituted a suit No. 187 of 1989 on or about September 25, 1989, inter alia, against Rahut Syndicate in the Court of the Munsif at Jalpaiguri for specific performance of an alleged agreement dated August 26, 1989 said to have been entered into by and between the revisionist, as Manager of Raja Tea Estate and representing Abhijit Tea Co. Private Limited on one hand and Kalyan Kumar Rahut, a partner of Rahut Syndicate, who allegedly signed on behalf of Rahut Syndicate. In the said suit the revisionist sought for a mandatory injunction against Rahut Syndicate for supply of 10,000 Kgs. of green leaves produced at Anandpur Tea Estate to Raja Tea Estate, a permanent injunction restraining Rahut Syndicate from selling any green leaves to any party wi...


Aug 03 1990

Miss. D. Ennis Vs. M/S. Calcutta Vyapar Pratisthan Ltd. and Another

Court: Kolkata

Decided on: Aug-03-1990

Reported in: AIR1991Cal152

ORDERS.S. GANGULY, J.1. This is a defendant's appeal from the judgment and decree passed by the learned Chief Judge, City Civil Court, Calcutta in Ejectment Suit No. 524 of 1972.2. The suit was filed by M/s. Calcutta Vyapar Pratisthan Ltd., the plaintiff-respondent No. 1 as the landlords for eviction of Miss D. Ennis, the monthly tenant from a shop room forming part of premises No. 3, Russell Street, Calcutta wherein she had been running a fashionable hairdressing saloon. The grounds were (1) default in payment of rent since August 1966; (2) making additions and alterations to the shop room without the consent of the respondent No. 1 and (3) subletting, assigning and transferring the entire shop room without consent of the respondent No. 1. The suit was filed after service of notice under S. 13(6) of the West Bengal Premises Tenancy Act, 1956.3. The suit was contested by one Mr. J.S.Ardeshar, as the constituted attorney of the appellant. In the written statement filed by him he denied ...


Aug 03 1990

Ratan Chand Burman and Another Vs. the Chairman, Calcutta Improvement ...

Court: Kolkata

Decided on: Aug-03-1990

Reported in: AIR1991Cal282

ORDERAjit K. Sengupta, J.1. This is an appeal from a judgment and order dated 26th September 1980 as well as an order dated 27th March 1981 of a learned single Judge of this Court on a writ petition filed by the appellants challenging the validity of notices dated 29th April 1962 issued under Section 45 of the Calcutta Improvement Act, 1911 (hereinafter referred to as 'the 1911 Act') proposing to acquire land specified in such notices for the purpose of carrying out a Street Scheme being Street Scheme No. LXXXIX (Bentinck Street, Lower Chitpur Road) in the City of Calcutta. By the judgment and order dated 26th September 1980 the learned single Judge after recording certain findings directed that all acquisition proceedings in respect of the Street Scheme must be completed at least within a period of one year from the date of the judgment. He further directed that on the failure of the concerned authorities to complete such acquisition proceedings, the acquisition proceedings in so far ...


Aug 03 1990

Rotoflex Industries Vs. Collector of Customs

Court: Kolkata

Decided on: Aug-03-1990

Reported in: 1992(60)ELT379(Cal)

M.N. Roy, J.1. Appellant No. 1, is a partnership firm, duly registered under the Partnership Act and Appellant No. 2, is the partner of the same. The said partnership firm at all material times carried on and still carries on business of importation of various packaging materials viz. poly porpylin (poly propylin packaging film). It has been claimed by the appellants that such importation of the packaging film of fixed qualities and sizes are made from several manufactures and shippers from U.S.A., U.K., West Germany and Belgium and after importing those goods, they are converted in accordance with the customers' specifications and requirements at the ancillary manufacturing unit of the appellants viz. Modern Controverter at Raichand Lane, on payment of necessary charges.2. It was the case of the appellants that they are importing such materials regularly from United States, so also the diverse other European countries as mentioned above, with the knowledge and satisfaction of the conc...


Aug 01 1990

Sambu Nath Ghosh and Others Vs. State of West Bengal and Others

Court: Kolkata

Decided on: Aug-01-1990

Reported in: AIR1991Cal19

ORDER1. The petitioners in this case challenged the validity of the order of requisition No. 34/83 dated 17-8-83 and notice No. 413 dated 1-9-83 in respect of premises No. 44, Bhupen Bose Avenue Calcutta as also memo No. 33-83 Reqn. dated 17-8-83 and notice No. 421 dated 1-9-83 in respect of premises No. 12, Sachin Mitra Lane, Calcutta. By the requisition order dated 17-8-83 both the premises were requisitioned under sub-sec. (1) of S. 3 of the West Bengal Premises Requisition and Control (Temporary Provision) Act, 1947 alleging that the said premises were not for public purpose. The said order of requisition was related with two premises, namely 44, Bhupen Bose Avenue, Calcutta and 12, Sachin Mitra Lane, Calcutta.2. The petitioners are the joint owners of premises Nos. 42 and 44, Bhupen Bose Avenue, Calcutta and 12, Sachin Mitra Lane, Calcutta. It is stated that the premises Nos. 42 and 44, Bhupen Bose Avenue, Calcutta and 12, Sachin Mitra Lane, Calcutta were in the possession of the ...


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