Kolkata Court March 1991 Judgments
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Universal Electrics Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-25-1991
Reported in: [1992]196ITR860(Cal)
Ajit K. Sengupta, J. 1. These four references -- two at the instance of the Commissioner and two at the instance of the assessee -- relating to the assessment years 1975-76, 1976-77, 1977-78 and 1978-79, are heard together as common issues are involved.2. Income-tax Reference No. 359 of 1982, under Section 256(1) of the Income-tax Act, 1961, and Income-tax Reference No. 42 of 1990 under Section 256(2) of the Act, both at the instance of the assessee, relate to the assessment year 1975-76.3. Income-tax Reference No. 73 of 1985, at the instance of the Revenue is for the assessment year 1976-77 and Income-tax Reference No. 38 of 1987, is also at the instance of the Revenue and is for the assessment years 1977-78 and 1978-79.4. The questions in these four references involve four issues, viz. --(a) Bonus amounting to Rs. 8,03,086 claimed as deduction for the assessment year 1975-76 and consequential addition for the assessment year 1976-77.(b) Claim for liquidated damages amounting to Rs. 6...
Commissioner of Income-tax Vs. Rahimia Lands and Tea Co. (P) Ltd.
Court: Kolkata
Decided on: Mar-22-1991
Reported in: [1992]197ITR310(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1981-82 and 1984-85, the following questions of law have been referred to this court :' 1. Whether the Tribunal was justified in holding that the ex gratia payment made by the assessee to its employees did not represent bonus paid under the Payment of Bonus Act, 1965 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Section 34 of the Payment of Bonus Act, 1965, would not apply to the memorandum of settlement dated 3rd November, 1980, and 24th September, 1983, under which ex gratia payment was made by the assessee-company to its employees ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the payment made by the assessee to its workmen as per memorandum of settlement Was ex gratia payment, not coming under the purview of the Payment of Bonus Act, 1965, an...
Md. Jahangir Khan Vs. Mst. Manoara Bibi
Court: Kolkata
Decided on: Mar-22-1991
Reported in: 1992CriLJ83
Amulya Kumar Nandi, J.1. This is a reference by a learned single Judge of this Court. A simple question that falls for our determination is as to whether a Judicial Magistrate can issue a process to attach the salary of a defaulting husband who by an order Under Section 125 of the Code of Criminal Procedure, 1973 ('Code' for short) has been directed to pay a monthly allowance for the maintenance of his wife. The learned Judge has differed from the view of another learned single Judge expressed in Gora Chand v. Sita Rani reported in 1988 Calcutta Cri. L.R. 12 to answer the question in the affirmative. In coming to his conclusion, the learned Judge has observed that a maintenance proceeding contained in Chapter IX of the Code is essentially a civil proceeding and therefore the provision contained in Section 60 of the Code of Civil Procedure shall be attracted. In support of the finding that it is a civil proceeding, reliance has been placed upon a Supreme Court decision in Jagir Kaur v. ...
Commissioner of Income Tax Vs. Calcutta Merchants and Agents Pvt. Ltd.
Court: Kolkata
Decided on: Mar-22-1991
Reported in: (1993)113CTR(Cal)327
AJIT KUMAR SENGUPTA, J. :In this reference under s. 256(1) of the IT Act, 1961, for the asst. yr. 1985-86, the following question of law has been referred to this Court :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of the law, and particularly in view of the insertion of Expln. 2 w.e.f. 1st April, 1984, the Tribunal was justified in holding that the 1st proviso to s. 43B of the IT Act, 1961, introduced by the Finance Act, 1987 w.e.f. 1st April, 1988, would be applicable for the asst. yr. 1985-86 also ?'2. The facts are that on examination of the assessment records of the assessee for the asst. yr. 1985-86, for which the previous year ended on 30th June, 1984 the CIT found that in the assessment completed under s. 143(3) on 4th November, 1985 on a total income of Rs. 1,03,750 the ITO has not considered the applicability of the provisions of s. 43B of the IT Act, 1961 in respect of Andhra Pradesh Sales-tax liability shown under the head othe...
Commissioner of Wealth-tax Vs. India Exchange Traders' Association
Court: Kolkata
Decided on: Mar-21-1991
Reported in: [1992]197ITR356(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, the following questions of law have been referred to this court For the assessment years 1979-80 and 1980-81 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee could not he taxed as 'individual' for the purposes of the Wealth-tax Act, 1957, for the assessment years 1979-80 and 1980-81 and, in that view, holding that the assessments for the assessment years 1979-80 and 1980-81 are liable to be annulled ?' For the assessment years 1981-82 to 1983-84 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the direction of the Commissioner of Wealth-tax (Appeals) that the valuation of unquoted shares as made by the assessee on the basis of valuation report by a registered value and not the break-up value of the share as per Rule 1D of the Wealth-tax Rules, 1957, should be taken?' 2...
Ramesh Chandra Mondal and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-21-1991
Reported in: (1991)2CALLT12(HC)
Monoranjan Mallick, J.1. This is an appeal by the three accused-appelants being aggrieved by the conviction and sentence passed by the Asst. Sessions Judge, Malda against the appellant Nos. 1 and 2 Under Sections 304/107 I.P.S. and the sentence of R.I. of five years each and a fine of Rs. 4000/- each in default to undergo six months R.I. and Under Section 304 I.P.C. against the appellant No. 3 Dhirendra Nath Mondal and sentencing him to eight years R.I. and a fine of Rs. 2500/- in default four months R.I. and directing half of the fine to be realised to be remitted to Khukibala, the next of kin of the victim. The facts may be briefly, stated as follows:-The present appellants along with several others were charged Under Section 148 I.P.C. for committing the offence of rioting armed with deadly weapons in prosecution of common object of such assembly, namely, in assaulting Kha-gendra Nath Mondal of Baguntala punishable Under Section 148 I.P.C. and also Under Section 304 read with Sectio...
Ramesh Chandra Mondal and ors. Vs. State
Court: Kolkata
Decided on: Mar-21-1991
Reported in: 1991CriLJ2520
Monoranjan Mallick, J.1. This is an appeal by the three accused- appellants being aggrieved by the conviction and sentence passed by the Asst. Sessions Judge, Malda against the appellants Nos. 1 and 2 Under Sections 304/107, I PC and the sentence of R.I. of five years each and a fine of Rs. 4000/- each in default to undergo six months R.I. and Under Section 304, IPC against the appellant No. 3 Dhirendra Nath Mondal and sentencing him to eight years R.I., and fine of Rs. 2500/- in default four months R.I. and directing half of the fine to be realised to be remitted to Khukibala, the next of kin of the victim. The facts may be briefly stated as follows :--2. The present appellants along with several others were charged Under Section 146, IPC, for committing the offence of rioting armed with deadly weapons in prosecution of common object of such assembly, namely, in assaulting Khagendra Nath Mondal of Baguntala punishable Under Section 148, IPC and also Under Section 304 read with Section...
Sethi Pen Stores Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-20-1991
Reported in: [1993]199ITR401(Cal)
Shyamal Kumar Sen, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following questions have come up for determination :' 1. Whether there was any material or evidence before the Tribunal to justify that the sum of Rs. 55,971 represented concealed income of the appellant-firm and whether the order of the Tribunal is otherwise unreasonable and perverse ? 2. Whether the Tribunal was right in holding that the Explanation to Section 271(1)(c) of the Income tax Act, 1961, applied in this caseand that the assessee failed to discharge the onus that lay upon it under the said Explanation ?' 2. The facts, inter alia, are that the assessee is a registered partnership firm. The assessment year involved is 1972-73 relevant to the accounting year ending on December 31, 1971. For the aforesaid year, the assessee filed its return declaring a total income of Rs. 25,450 on July 31, 1972. During the course of assessment proceedings, the Income-tax Officer found that in each ...
Indian Explosives Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Mar-20-1991
Reported in: 1992(60)ELT111(Cal)
Ajit K. Sengupta, J.1. In this application under Section 130(1) of the Customs Act, 1962, the following questions of law have been referred to this Court:'1. Whether, on the facts and in the circumstances of the case and on a true interpretation of para 54B (iii) of the relevant Import Policy of 1978-79, each type and size of mechanical seal imported by the applicant should be treated to be a single item for the purpose of the said paragraph?2. Whether, on the facts and in the circumstances of the case each type and size of mechanical seal imported by the applicant should be considered to be a different item and its import allowed accordingly if the value of each such item was within the limit of Rs. 50,000/- as laid down in para 54B(iii) of the relevant Import Policy of 1978-79?3. Whether, on the facts and by reason of the definition of 'spares' appearing in the Import Policy, each mechanical seal imported by the applicant is to be treated as a separate item of spare and the limit of ...
In Re: Alia Begum
Court: Kolkata
Decided on: Mar-19-1991
Reported in: (1991)2CALLT196(HC)
Mohitosh Mazumdar, J.1. By this writ application the petitioner prays for direction upon respondents to select her for mother training and absorb her as mother teacher after completion of mother training at Raghunathpur Primary School under Murarai Circle, District Birbhum and also prays for direction upon respondents not to select and absorb respondent No. 9.2. This writ application is moved after service of copy of the application upon all respondents. Affidavit of service and supplementary affidavit-of service have been filed. All the respondents have been served with copies of the writ application.3. The facts of the case, in brief, are as follows :The husband of the petitioner Abdul Majid died in harness on September 20, 1990. The said Abdul Majid was the Head teacher of Raghunathpur Primary School since 1987 till his death and died at the age of 54 years. 4 xerox copy of the certified copy of death certificate of Abdul Majid passed on October 4, 1990 is made Annexure 'C' to the w...
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