Kolkata Court December 1991 Judgments
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Assistant Commissioner of Vs. Upper Ganges Sugar and Industries
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-09-1991
Reported in: (1992)40ITD614(Kol.)
1. These cross appeals filed by the Department and the assessce are directed against the order of the CIT(Appeals) dated 1-11-l988 for the assessment year 1985-86. We shall take up the appeal filed by the Department first for disposal. The grounds raised by the Department arc against- (1) Deletion of the Excise Duty Rebate of Rs. 26,13,819 from the assessment; (2) Deletion of the disallowance of the expenses on running and maintenance of Jeeps and cars under Section 37(3A).2. The assessee is a Public Limited Company. During the previous year relevant to the assessment year 1985-86, the assessee was running its own Sugar Mill and Distillery at Seohara in U.P. It was also manufacturing oil and confectionery in Bihar and tea in Assam.3. In the course of manufacture of sugar in its factory, the assessee-company was liable to pay excise duty. In order to compensate the sugar companies for the lower recovery of sugar from cane during the summer months, the Government of India formulated a s...
Prof. Ratan Khasnobish Vs. the Calcutta University and ors.
Court: Kolkata
Decided on: Dec-06-1991
Reported in: (1992)2CALLT22(HC)
Khwaja Mohammad Yusuf, J.1. The petitioner is a Professor in the Department of Business Management, University of Calcutta, and is an ex-officio Member of the Faculty Council for Post-Graduate Studies in Commerce, Social Welfare and Business Management (hereinafter referred to as 'the said Faculty Council'). The petitioner is very much interested in the election of the member of the said Faculty Council to the Council of Under-Graduate Studies and also in the election of the Dean of the said Faculty Council. The composition of the Faculty Councils for Post Graduate Studies is specified in Section 23 of the Calcutta University Act, 1979 which gives the list of such Faculties and the composition thereof. According to Section 23(2) (vi) of the Act each Faculty Council of Post-Graduate Studies shall consist of ten teachers of whom five shall be from constituent colleges or professional Colleges nominated by the Vice-Chancellor and five shall be the teachers of the University other than the...
M/S. B.K. Roy Private Limited and Others Vs. State of West Bengal and ...
Court: Kolkata
Decided on: Dec-05-1991
Reported in: AIR1993Cal18,(1992)2CALLT185(HC),97CWN217
ORDER1. This writ petition was originally moved on behalf of M/ s. B. K. Roy (P) Limited, challenging a communication issued by Manager Sales, Hindusthan Petroleum Corporation Ltd. (hereinafter referred to as Corporation), refusing the request of the writ petitioner to transfer the Kerosene Oil dealer-ship, in favour of the petitioner's sisterconcern M/s. Hooghly Petroleum Products Trading Company (P) Ltd. and on August 2, 1988, this Court having heard Mr. Dhruba Kumar Mukherjee for the writ petitioner directed the petitioner to serve the copies of the writ petition upon the District Magistrate, Hooghly being respondent No. 4A and the District Controller of Food and Supplies, Hooghly being respondent No. 5 and respondents Nos. 7 and 8, as well as in the office of the Government Pleader.2. In view of urgency, after dispensing requirement under Rule 27A of the Rules framed under Art. 226, this Court further passed an interim order that pending licence in favour of the writ petitioner, in...
Standard Chartered Bank Vs. Asst. Labour Commissioner (Central) and or ...
Court: Kolkata
Decided on: Dec-05-1991
Reported in: (1992)2CALLT223(HC),[1992(65)FLR769],(1994)IILLJ792Cal
Susanta Chatterjee, J.1. The present writ petition has been filed by the petitioner Standard Chartered Bank challenging the order dated April 3, 1990, made by the Assistant Labour Commissioner (Central), the respondent No. 1 and the copy thereof is Annexure 'C' to the writ petition and for other consequential reliefs on the grounds that the impugned order deciding to initiate conciliation proceeding is bad in law since there is no relationship of employer and employee and there does not exist any industrial dispute authorising the respondent No. l to initiate any conciliation proceedings. It is stated in detail that the petitioner happens to be a personal driver of an Executive of the bank. At no material point of time the petitioner was appointed by the bank and there cannot be any conciliation proceeding on the issue of dismissal of the same by his employer. Admittedly, there is neither any letter of appointment nor a letter of termination. This Court had given specific opportunities...
Jai Kumar Karnani Vs. Controller of Estate Duty
Court: Kolkata
Decided on: Dec-04-1991
Reported in: [1993]204ITR118(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 64(1) of the Estate Duty Act, 1953, at the instance of the assessee, the following four questions have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that- (a) the disputed claims as on the date of death, for additional compensation in respect of lands at Ramrajatala, Sodepur, Panihati and Sukchar, belonging to the joint Hindu family of the deceased, which vested in the Government of India under the Land Acquisition Act, 1894, during the lifetime of the deceased, was property passing on the death of the deceased, and its estimated value was includible in the principal value of the estate of the deceased under the provisions of the Estate Duty Act, 1953, even when such additional compensation had neither been determined nor paid ; (b) the value of such disputed claim for additional compensation, although neither determined...
Dilip Kumar Mitra (Deceased) (by Legal Heir Debashish Kumar Mitra) Vs. ...
Court: Kolkata
Decided on: Dec-04-1991
Reported in: [1993]200ITR336(Cal)
Ajit K. Sengupta, J. 1. This consolidated reference under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the legal representative of the deceased assessee relates to four assessment years 1972-73 to 1975-76. The question concerns valuation of the house properties of the assessee, since deceased, owned on the respective valuation dates. The original assessment was completed on the value as returned for the respective assessment years. The properties and their values returned were as follows :Name of the propertyValue returned for the assessment years (Rs.)86/1, Suren Sarkar Road56,4004, Ram Mohan Roy Road38,50034 and 34A, Motilal Basak Lane1,15,0002. The Wealth-tax Officer later noticed that the Valuation Officer had determined the value of those properties differently as mentioned below:Name of the propertyAssessment years 1972-731973-741974-751975-76 (Rs.)(Rs.)(Rs.)(Rs.)(i)86/1, Suren Sarkar Road1,16,5001,16,5001,16,5001,16,500(ii)4, Ram Mohan Roy Road--53,50060,50058,0...
Sk. Sajahan Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-04-1991
Reported in: (1992)2CALLT86(HC)
Susanta Chatterji, J.1. Having heard Mr. Pal for the petitioner and Mr. Bhattacharyya for State it appears that the writ petitioner Sk. Sajahan has come to this Court for a Writ of Mandamus commanding the respondent authorities to dispose of the application on the basis of the documents submitted in terms of Section 13 of the West Bengal Co-operative Societies Act, 1983, and to command the respondent authorities to consider the proposal for registration of the Society and for other consequential reliefs on the ground that the respondent authorities cannot ask for any other requirement other than what are mentioned under Section 13 of the said Act.2. According to the petitioner the respondent authorities ought not to harass the petitioner by raising so many unusual requirements which arc contrary to and inconsistent with the provisions of law. It is alleged that the respondent Nos. 3 and 4 have thus acted arbitrarily with mala fide intention by violating the Rule of law and the said unl...
Madan Mohan Halder Vs. Director of Rationing (F and S) and ors.
Court: Kolkata
Decided on: Dec-04-1991
Reported in: (1992)2CALLT162(HC)
Paritosh Kumar Mukherjee, J.1. In the instant writ petition, the point that comes up for determination is that whether 'concentration of business' in a family is a ground for disqualifying a candidate who is otherwise qualified to be selected as A.R. Dealer.2. In the facts of the present case, the petitioner Madan Mohan Haider, a resident of 62, Nalini Bose Road, P.S. Bijpur, P.O. Kanchrapara, District 24-Parganas (North), was an applicant for appointment of a Dealer near Rajani Babu Road in between the junction of Rajani Babu Road and Mandhari Bazar Road and Spalding Road, Kanchrapara, in Halisahar subarea under the Deputy Controller of Rationing, Barrackpore.3. In response to the notification, five applications were altogether received by the respondents and the same were forwarded to the Rationing Officer, Halisahar, for enquiry and report. The Shop Selection Advisory Board (though not statutory), being respondent No. 3, had been formed to help the Director of Rationing, in the matt...
Dilip Nag Vs. Smt. Lilabati Garai
Court: Kolkata
Decided on: Dec-03-1991
Reported in: AIR1992Cal219,(1992)1CALLT432(HC)
ORDER1. This is a revisional application under S. 115 of the Code of Civil Procedure against order dated 4th July, 1989 passed by the Second Bench, City Civil Court, Calcutta, in Misc. Case No. 912 of 1988 arising out of Execution Case No. 24 of 1987 from Ejectment Suit No. 426 of 1980. The petitioner's case is that the Opposite Party/Decree Holder has obtained a decree for eviction against one Kishore Das, a fictitious person, in the said ejectment suit in respect of the first floor of premises No. 1, Pratap Chatterjee Lane, Calcutta. The petitioner with other members of his family is residing in the said premises since 1947 and when the process server came for the execution of the decree passed in the ejectment suit, the petitioner's father resisted the execution of the decree. The Decree Holder/Opposite Party immediately filed an application under O.21, R. 97 of the Code of Civil Procedure, the petitioner duly appeared in the Misc. Case and filed objection to the Decree Holder's app...
Webel Video Devices Ltd. Vs. Collector of Central Excise
Court: Kolkata
Decided on: Dec-03-1991
Reported in: 1993(63)ELT63(Cal)
ORDERSuhas Chandra Sen, J.1. The Petitioner is a Government of West Bengal undertaking and carries on the business of manufacturing, inter alia, picture tubes for Television Receivers. The Petitioner has in hand orders from Bangladesh for export of a total number of 17,200 pieces of Television sets of different knocked down condition (hereinafter referred to as 'the said goods'). The export proceeds of the said goods are payable in U.S. Dollars, the equivalent of which in Indian Rupees is Rs. 2,60,00,000/-. The Central Excise duty under the provisions of the Central Excises & Salt Act, 1944, (hereinafter referred to as 'the Act') is leviable on the manufacture of Television Receivers as and at the rate specified in Heading 85.28 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Tariff Act'). It has been stated by the petitioner that by reason of certain exemption notifications issued by the Central Government in exercise of the powers conferred upo...
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