Kolkata Court March 1991 Judgments
Sarbeswar Ghosh Vs. Manab Kumar Sajjan and Another
Court: Kolkata
Decided on: Mar-28-1991
Reported in: AIR1992Cal82
ORDERA. M. Bhattacharjee, J.1. Theappellant filed an application under the provisions of O.9, R. 13 of the Code of Civil Procedure seeking to assail an ex parte decree passed against him on the ground that no summons were served on him or, at any rate, were not duly served.2. It is obvious from the records of the suit that the summonses were served on and received by the appellant's adult brother at the residence and under the provisions of Rule 15 of Order 5, as substituted by the Civil Procedure Code (Amendment) Act of 1976, that was apparently good service. Neither the applicant, nor the brother came to dock to state that he was not a brother or an adult member of the family or that summonses were not received by him, or that the applicant was not absent at the time when service of summons was sought to be effected.3. The burnt of the argument on behalf of the appellant/applicant is that under the provisions of Rule 19A of Order 5, as inserted by the aforesaid Amendment Act of 1976,...
Tag this Judgment!Commissioner of Income-tax Vs. Kanoria Chemicals and Industries Ltd.
Court: Kolkata
Decided on: Mar-28-1991
Reported in: [1994]207ITR718(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1976-77, the following two questions of law have been referred to this court : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was entitled to depreciation on the extra liability of Rs. 23,61,713 in respect of which the assessee had liability on account of difference in the rate of exchange of the Indian rupee during the relevant accounting year ?2. Whether, on the facts and in the circumstances of the case, the assessee was entitled to development rebate on the aforesaid amount of Rs. 23,61,713 ?'2. Shortly stated the dispute relates to the assessee's claim for depreciation and development rebate on a sum of Rs. 23,61,713. Initially, the assessee does not appear to have made any claim in this behalf and the claim made was for a sum of Rs. 3,70,998 only, being the difference in the amount of money...
Tag this Judgment!Desbo Alias Nirmala Naskar Alias Nirmalmoy Naskar Vs. State and ors.
Court: Kolkata
Decided on: Mar-28-1991
Reported in: 1992CriLJ74a
A.M. Bhattacharjee, J.1. After hearing the learned counsel for the petitioner and the State and examining the records ourselves, we have not been able to discover any infirmity in the Order of conviction, passed by the trial Judge and affirmed in appeal, to warrant our interference in revision. But for the reasons stated hereunder we propose to alter the sentence.2. The accused, convicted Under Section 307 of the Penal Code, has been sentenced to imprisonment for five years. The victim of the offence is now dead and before us in this Court, the heirs of the victim of the offence have filed an application praying that the parties may be granted permission to compound the offence and the accused-petitioner may be acquitted. As provided in Section 320(4)(b) of the Criminal P.C. when the person who would otherwise be competent to compound the offence is dead, his legal representatives may, with the consent of the Court, compound such offence. But the offence Under Section 307 of the Penal ...
Tag this Judgment!Achinta Kumar Saha Vs. State and anr.
Court: Kolkata
Decided on: Mar-28-1991
Reported in: 1992CriLJ3
A.M. Bhattacharjee, J.1. Our jurisdiction conferred by Article 227 of the Constitution can be taken away or otherwise affected only by or under the authority of the Constitution and not by any legislation whatsoever without such authority. That is why the provisions of Article 323A and Article 323B constituting Part XIVA of the Constitution had to be inserted by way of Constitutional Amendment in 1976 to enable Parliament and other Legislatures to exclude our Constitutional Jurisdiction under Articles 226 and 227 in respect of matters to be adjudicated or tried by Tribunals to be constituted pursuant to the provisions of those Articles. When the paramount law of the land has conferred a jurisdiction, no other law can alter, circumscribe or take its way save under the express authority of that paramount law.2. In this Court, there does not appear to be any appreciable difference of opinion as to the Collector being otherwise amenable to our superintending jurisdiction under Article 227 ...
Tag this Judgment!Atmaram Agarwalla Vs. Collector of Customs
Court: Kolkata
Decided on: Mar-28-1991
Reported in: 1992(60)ELT217(Cal)
Ruma Pal, J.1. The petitioner has imported Polystyrene Resin General Purposes Lucky 15-NF (hereinafter referred to as - the said goods). The goods were imported pursuant to an order placed by the petitioner with a concern of Hongkong. The prices at which the said goods were purchased by the petitioner is claimed to be $ 1120 per MT. The goods were manufactured by Lucky Goldstar International Corporation, Seoul, Korea. The goods arrived in Calcutta on 16/17th February, 1991. On 15-2-1991 a bill of entry was filed in respect of the said goods. The bill of entry mentioned the said goods as Polystyrene Resin General Purposes Lucky 15-NF. The value of the said goods was stated as CIF $ 1120 per MT.2. The Customs Authorities, however refused to release the said goods on the ground that the prices mentioned in the invoice was lower than the prevailing market price. The petitioner filed a writ application challenging the refusal of the Customs Authorities to accept the invoice value and also t...
Tag this Judgment!Commissioner of Income-tax Vs. Associated Finance Co. Ltd.
Court: Kolkata
Decided on: Mar-27-1991
Reported in: [1992]195ITR742(Cal)
Ajit K. Sengupta J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1980-81 to 1982-83, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, and having regard to the fact that the assessee carried on its business not at 85/85, Netaji Subhas Road, Calcutta, but at 23, Brabourne Road, Calcutta, the Tribunal was justified in directing the Income-tax Officer to allow depreciation in respect of capital expenditure incurred at 83/85, Netaji Subhas Road, Calcutta, under Section 32(1A) of the Income-tax Act, 1961 ?'2. Shortly stated, the assessee derives income from leasehold property situated at Nos. 83 and 85, Netaji Subhas Road, Calcutta. The assessee renovated those premises and incurred capital expenses for this purpose. The assessee claimed depreciation on its capital expenditure under Section 32(1A) of the Income-tax Act, 1961. The Income-tax Officer refused to allow th...
Tag this Judgment!R.K. Agencies Ltd. Vs. Central Bank of India
Court: Kolkata
Decided on: Mar-26-1991
Reported in: AIR1992Cal193
ORDER1. This application has been made by the plaintiff-company for final judgment under Chapter XIIIA of the Rules of this Court in its Original Side against the defendant-Bank.2. The case of the plaintiff-company is that on the 27th November, 1984 it caused a Cheque No. J 148553 dated 27th November, 1984 for Rs. 20,00,000/- drawn on the Allahabad Bank in favour of its Solicitors and Advocates M/s. Khanna & Co. to be deposited with the defendant-Bank. The plaintiffs Solicitors M/s. Khanna & Co., by and under cover of their letter dated the 27th November, 1984 made over the said cheque (o the Chief Manager of the defendant-Bank with a request to have the cheque encashed and put the proceeds thereof in a Short Term Fixed Deposit for six months carrying usual interest. The said Solicitors acting under instructions of the plaintiff recorded that the original fixed deposit receipt may be kept as lien by the defendant-Bank and the same would remain under lien and may be renewed from time to...
Tag this Judgment!Commissioner of Income-tax Vs. Gillanders Arbuthnot and Co. Ltd.
Court: Kolkata
Decided on: Mar-26-1991
Reported in: [1992]195ITR331(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following questions of law have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal's finding that the loan of Rs. 48,52,951 was advanced by the assessee-company in the ordinary course of its business is based on relevant and adequate evidence and is reasonable ? 2. On the facts and in the circumstances of the case and especially in view of the fact that part of the loan of Rs. 48,52,951 was advanced by Burlow and Co. Ltd., and not by the assessee-company itself, was the Tribunal justified in holding that the sum of Rs. 21,96,390 out of the aforesaid amount was allowable as a bad debt while computing the assessee's total income and that it was not a capital loss ?' 2. Shortly stated, the facts are that the assessee is a limited company and derives income from managing agency and from various other sources. Air-conditioning Corporation Limi...
Tag this Judgment!Md. Etem Sk. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-26-1991
Reported in: (1991)2CALLT121(HC)
Kalyanmoy Ganguli, J.1. In the instant application under Article 226 of the Constitution of India, the petitioner challenges an order of suspension dated January 24, 1991. which is Annexure 'C' to the petition and also prays for a writ in the nature of mandamus for directing the respondents to correct the date of birth of the petitioner or in other way to restore the original date of birth recorded in the service book of the petitioner.2. The petitioner states that he was born at Hat Lalbagh on July 19, 1940. The petitioner further states that he was admitted to Nawab Bahadur's Institution, Murshidabad in Class III and continued his studies upto-Class VII and he discontinued his studies with effect from January 17, 1955. The petitioner obtained a certificate from the Headmaster of the said Nawab Bahadur's Institution dated August 22, 1968, a xerox copy of which has been annexed to the petition marked with the letter 'A'. It appears from the said School Leaving Certificate that the date...
Tag this Judgment!Sudarsan Das Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-26-1991
Reported in: (1991)1CALLT456(HC),95CWN1183
Kalyanmoy Ganguli, J.1. The petitioner who is a Sweeper appointed temporarily on daily basis on March 28, 1990 by the respondent bank has prayed in this application under Article 226 of the Constitution of India, for a writ, inter alia, in the nature of mandamus commanding the respondents to regularise the service of the petitioner in the post of Sweeper in respect of Argoal Branch of United Bank of India.2. The petitioner contends that he has been working in the post of Sweeper on daily basis with effect from March 28, 1990 against a regular vacancy. The petitioner apprehends that as the respondents are taking steps to invite applications for the post of a Sweeper, the petitioner may lose his job after having rendered such service in such post for about 11 months.3. The bank contends that although it has no animesity against the petitioner personally, but as a public sector undertaking it has to follow certain formalities in the matter of recruitment of its employees. Mr. Subrata Roy,...
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