Kolkata Court December 1991 Judgments
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Sri Ashis Chakraborty and ors. Vs. Hindustan Lever Sramik Karmachari C ...
Court: Kolkata
Decided on: Dec-19-1991
Reported in: (1992)1CALLT486(HC),96CWN673
Mukul Gopal Mukherji, J.1. This appeal is directed against a judgment dated June 3, 1991 passed by a learned Single Judge of our Court. The learned Single Judge disposed of an application for contempt for a purported disobedience and violation of an earlier order passed by the self-same Court on 21.7.89 in C.O. No. 1939 of 1989. It was alleged that by not allowing the Special Officers to hold and conduct the election of the Executive Committee of the Hindustan Lever Sramik Karmachari Congress as per the programme drawn by the two Special Officers in accordance with the direction given by the said Court i.e., the learned Additional District and Sessions Judge, 5th Court, Alipur there was contempt of Court. There is a further allegation in the said application that there had been an interference with the course of justice by intimidiating the two Special Officers and causing even assaults on them, which really amounted to criminal contempt.2. The learned Single Judge curiously enough doe...
All India Allahabad Bank SC/ST Employees' Welfare Council and Ors. Vs. ...
Court: Kolkata
Decided on: Dec-18-1991
Reported in: (1992)2CALLT106(HC)
Altamas Kabir, J.1. An issue of some importance, which had apparently been laid to rest by the Hon'ble Supreme Court while deciding the writ application filed by the Syndicate Bank Scheduled Castes and Scheduled Tribes Employees' Association, has once again cropped up for consideration in the instant writ application. The immediate reaction of this Court was that the matter could not be gone into afresh by this Court. It was, however, argued on behalf of the Respondents that such was not the case. It was submitted that after judgment was delivered in the above matter, a review petition was filed on behalf of the Syndicate Bank and while disposing of the review petition, the Hon'ble Supreme Court itself felt that the matter merited a fresh look and, accordingly, kept the issue open for further examination by the proper forum, if the same was raised by other Banks. It was, however, contended on behalf of the writ petitioners that the matter had been finally concluded by the Hon'ble Supre...
Dr. Anisur Rahman Khan Vs. Indian Institute of Technology and ors.
Court: Kolkata
Decided on: Dec-18-1991
Reported in: (1992)2CALLT200(HC)
Khwaja Mohammad Yusuf, J.1. Both the writ petitions are taken up analogously for hearing and disposed of by this Judgment,2. The petitioner who is the one and the same person in both the writ petitions was appointed Senior Research Assistant in the Indian Institute of Technology, Kharagpur, in 1980 in the Ford Foundation Scheme on 'Water Use and Management for Agricultural Production' on contract basis for a period of two years or till duration of the Scheme, whichever is earlier. He got one premature increment on obtaining Ph.D. degree. Then he was appointed Junior Scientist in December 1982 under temporary/sponsored ICAR Scheme/Project on 'All India Co-ordinated Research Project on Water Management' attached to the Agricultural Engineering Department of the Institute under the general terms and conditions of the Institutes of Technology Act, 1961 and also under the terms and conditions to be executed by the Institute and the petitioner. The petitioner was granted an annual increment ...
Titagarh Paper Mills Co. Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Dec-18-1991
Reported in: 1992(57)ELT527(Cal)
ORDERSuhas Chandra Sen, J.1. This case reveals an extraordinary attitude of the Central Excise Department. Court orders are not being carried out in case after case, day after day, when money is directed to be realised by the Collector of Central Excise. Goods had been cleared by furnishing bank guarantees for the disputed amounts to the satisfaction of the Collector of Central Excise under orders of Court. When after final hearing, Court directs the Collector to realise the duty by encashment of bank guarantees, it is found in most cases that the bank guarantees are not traceable in the files of the department or the bank guarantees have been allowed to lapse. No initiative is taken by the Collector or the Assistant Collector or anybody else in his department to find out what has happened to the bank guarantees and whether it is possible to encash the bank guarantees. No attempt is even made to contact the bank; no criminal proceeding has been started in a single case so far. In some ...
Ashoke Kumar Rai Vs. Ashoke Arora and anr.
Court: Kolkata
Decided on: Dec-17-1991
Reported in: (1992)1CALLT305(HC),96CWN278
Mukul Gopal Mukherji Bhattacharjee, J.1. This appeal Under Section 19(1)(a) of the Contempt of Courts Act, 1971 is directed against the order of a learned Single Judge of this Court passed on a contempt application in CO. No. 4076 of 1990 wherein the learned Judge held the appellant guilty of contempt and directed him to purge the contempt by making redelivery of possession of the concerned property by a certain date. It was also indicated by the learned Judge that in the event of his failure to comply with the order the court might be under a painful duty to confine the contemner in civil prison. It is indeed a case of civil contempt.2. A preliminary objection has been taken on behalf of the respondents that the appeal is not maintainable on the ground that the impugned order does not impose any punishment for contempt and no appeal lies under the said Section 19 against any order passed in any proceeding for contempt except against an order of punishment imposed upon a contemner in t...
Ranjit Sen Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-16-1991
Reported in: (1992)40ITD528(Kol.)
1. Since these two appeals involving common contentions are filed by the same assessee they are disposed of by a common order for the sake of convenience.2. These appeals are directed against the penalties levied against the assessee under Sections 273 and 271(1)(a) of the Income-tax Act, 1961 for the assessment year 1980-81. The ITO had levied a penalty of Rs. 14,945 under Section 273 while the penalty levied under Section 271(1)(a) of the Act amounted to Rs. 27,898. These penalties were confirmed by the CIT (A). Aggrieved by these orders, the assessee has come up on further appeal to the Tribunal.3. First, I shall deal with the appeal against the levy of penalty under Section 273 in ITA No. 3029 (Cal.)/89. This penalty had been levied by the ITO against the assessee for the reason that the assessee did not pay the advance tax of Rs. 1,83,481 as per the estimate of advance tax filed by him on 15-3-1980 and that the explanation offered by the assessee for such failure was not acceptab...
Sailendra Kumar Neogi Vs. Santosh Kumar Neogi and ors.
Court: Kolkata
Decided on: Dec-13-1991
Reported in: (1992)2CALLT89(HC)
Lilamoy Ghosh, J.1. In a suit for partition against the defendant, the plaintiffs, who are the successors-in-interest of Late Sidhheswar Neogi, urged that both the 'A' and 'B' Schedule properties belonged to Sidhheswar. The plaintiffs 1 and 2 are the sons of Sidhheswar. The plaintiff No. 3 is the widow of Sidhheswar. The defendant is also a son of Sidhheswar. With reference to the 'B' Schedule properties, the plaintiff averred that Sidhheswar acquired the same properties in 1936 by obtaining a mortgage from one Sailendra Kumar Neogi. However, it was pointed out that as Sidhheswar Neogi was a railway employee and as there was prohibition against the mortgage transactions between the railway employees, the mortgage was taken in the name of the defendant. But Sidhheswar was paying rents, taxes, etc., all along, as claimed by the plaintiffs. Even after the father's death, the parties were living in joint mess. It is not disputed that the plaintiffs 1 and 2 and the defendant had another bro...
Sri Nihar Kanti Sarkar and anr. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-12-1991
Reported in: (1992)1CALLT379(HC)
Manoranjan Mallick, J.1. The petitioners' complaint in the writ petition is that the respondent authorities are insisting on the petitioners passing the test for the purpose of getting the promotion of U.D. cadre even though in the Police Regulation of Bengal being Rule 867. Such test can only be taken for promotion as Head Clerk, Reader, Cashier, Accountant and Reader's clerk but not for promotion of U.D. Assistant. He also submits that when the Government has formulated the promotional policy of U.D. Assistant on the principle of 1 : 1 rule with effect from 1.4.81, the petitioner being one of the L.D. Assistant cannot be denied that promotion and the Regulation 867 shall not to be taken to be a bar for the petitioner getting appropriate promotion in terms of Government notification for appointment for the post of U.D. Assistant.2. As the Regulation 867 governs some specific posts as mentioned therein then the respondents cannot take any test for the petitioner to give promotion to th...
Auckland International Ltd. and anr. Vs. the Cesc Ltd. and ors.
Court: Kolkata
Decided on: Dec-11-1991
Reported in: (1992)2CALLT176(HC)
Susanta Chatterji, J.1. The present writ petition has been filed praying for a writ of mandamus commanding the respondents to resume the supply of electrical energy to Ambika Jute Mills at Belur, Howrah, on the ground that there was no reason for disconnection of the supply of electricity. It is stated in detail that the Ambika Jute Mills originally belonged to Sri Ambika Jute Mills Co. Ltd. and it has been lying closed since 27th August, 1984. The said company was directed to be wound up and after diverse proceedings the petitioner company purchased the entire movable and immovable assets and thereafter it had started functioning by employing 3,000 employees and by investing a huge amount towards repair and restoration. It is stated further that the CESC people had inspected the factory premises and noticed that a purported endorsement has been made on the meter reading book by incorporating as follows :-'Found paper and lead seal of T.D. broken on servicing door in presence of Shri N...
Commissioner of Income-tax Vs. National Insulated Cable Co.
Court: Kolkata
Decided on: Dec-10-1991
Reported in: [1993]200ITR266(Cal)
Ajit K. SenguPta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1977-78, 1979-80 and 1980-81, 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 justified in law in holding that the amounts of Rs. 1,00,45,592, Rs. 45,22,346 and Rs. 4,23,706 were deductible on account of excise duty liability for the assessment years 1977-78, 1979-80 and 1980-81?'2. The brief facts are that the assessee-company claimed deduction of Rs. 3,11,62,220, Rs. 45,22,346 and Rs. 1,05,20,682 for the assessment years 1977-78, 1979-80 and 1980-81, respectively, as excise duty liability on the basis of a show-cause notice dated December 9, 1976. The Income-tax Officer found that the notice dated December 9, 1976, was a mere show-cause notice and it did not create any liability. The Income-tax Officer also found that a Civil Rule No. 8372(C) of 1978 was pending before the High...
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