Kolkata Court September 1990 Judgments
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State of West Bengal and Others Vs. Daulat Singh Surana and Others
Court: Kolkata
Decided on: Sep-07-1990
Reported in: AIR1991Cal355
ORDERG.N. Ray, J.1. This appeal is directed against the judgment passed by the learned trial Judge in a writ proceeding being C.R. No. 8407(W) of 1987. By the aforesaid judgment, the learned trial Judge has held that the impugned action of requisition and/or acquisition of premises No. 4, Pretoria Street, Calcutta is illegal and void. The learned trial Judge quashed the order of requisition being No.8/S6/II/48 dated 31st May, 1986 (Annexure 'A' to the writ petition) along with order dated 16th August, 1986 passed under S. 4 of the West Bengal Requisition and Acquisition Act, 1948 (West Bengal Act II of 1948).2. The relevant facts concerning the writ petition and the instant appeal are set out hereunder.Premises No. 4, Pretoria Street, Calcutta was requisitioned under the Defence of India Rules. It appears that after the requisition, the ground floor was used as the office of the Deputy Commissioner of Police (Security Control) and the first floor was used as the residential quarter of ...
Hasimara Industries Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-07-1990
Reported in: [1993]200ITR659(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the assessee, the following question of law has been referred to this, court :'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the interest of Rs. 24,500 paid to the Provident Fund Commissioner on account of the delayed payment of provident fund was not allowable as business expenditure?'2. At the outset, it must be stated that the question is not happily worded. The assessee did not pay interest but only damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and the assessee claimed Rs. 24,500 stated to have been paid as and by way of interest to the Provident Fund Commissioner on account of delayed payment of the provident fund contribution, theIncome-tax Officer disallowed it on the ground that it was in the nature of penal interest and was not a b...
Positive Commercial Co. Ltd. and anr. Vs. State of West Bengal and ors ...
Court: Kolkata
Decided on: Sep-04-1990
Reported in: (1991)2CALLT96(HC)
Paritosh Kumar Mukherjee, J.1. This writ petition was moved on behalf of petitioners M/s. Positive Commercial Co. Ltd. & Anr., challenging, inter alia, the seizure made by the Respondents and imposition of penalty of Rs. 97,000/- in a proceeding Under Section 7(2) of the West Bengal Sales Tax Act 1954 (hereinafter referred to as the said Act) by the Commercial Tax Officer, Asansol charge (being Respondent No. 3) which is annexure 'C to the present writ petition.2. The penalty was imposed pursuant to the seizure made on October 22, 1985, by the Inspector of Commercial Taxes, Duburdih Check Post, Duburdih in terms of the show cause notice, whereby the petitioner company was charged for alleged transportation of the 'notified commodities in contravention of the provisions of Section 6 of the said Act.3. The short facts of the case are as follows :-The petitioner No. 1 is a company incorporated under the Indian Companies Act 1956, having Registered Office at 6A, Saklat Place, Calcutta-71 a...
Nayak Associates Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Sep-01-1990
Reported in: 1991(55)ELT189(Cal)
ORDERBhagabati Prasad Banerjee, J.1. The facts of the case are as follows :-1. The petitioner No. 1 is a partnership firm and engaged in the manufacture of wrapping paper and paper board falling under sub-item (2) of Item 17 of the First Schedule to the Central Excises and Salt Act, 1944. The said factory is situated at Nudipur Jayantigram, in the District of Burdwan which is at a remote and backward area in the State of West Bengal. The said factory of the petitioner No. 1 is a small scale industrial unit recognised by the Government of West Bengal and was set up under the Additional Employment programme of the Government as an agro-based small scale industry.2. At the said factory, the petitioner No. 1 inter alia manufactures super mill board (referred to as the mill board) which is a variety of paper board. It is stated that the mill board manufactured since 18th November 1977 was and is still made out of mixed waste paper. The petitioner firm also uses straw and jute stalk in the m...
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