Kolkata Court March 1991 Judgments
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West Bengal Power Development Corpn. Ltd. Vs. B.B.M. Enterprises
Court: Kolkata
Decided on: Mar-06-1991
Reported in: (1991)2CALLT429(HC)
Prabir Kumar Majumdar, J.1. This application is taken out on behalf of the West Bengal Power Development Corporation Ltd. for setting aside the award dated 22nd December, 1989 passed by Mr. A. K. Mitra, the Umpire. The petitioner has taken several grounds challenging the said award.2. At the hearing of the application Mr. P. K. Roy the' learned Counsel appearing with Mr. Sandip Ghose for the petitioner has submitted that the impugned award being the award for damages mainly should be set aside inasmuch as no oral evidence has been adduced by the claimant to sustain its claim for damages. The next submission on behalf of the petitioner is that the petitioner had raised a counter-claim and the learned Umpire has not considered the counter-claim and it will not appear from the award whether the learned Umpire has rejected the counter-claim raised by the petitioner. The further submission on behalf of the petitioner is that the learned Umpire has, relied on certain documents in coming to h...
Controller of Estate Duty Vs. Patrick Gillam Sandy's Lumsdaine
Court: Kolkata
Decided on: Mar-04-1991
Reported in: [1992]197ITR186(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 64(3) of the Estate Duty Act, 1953, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that there was no mistake apparent from the records within the meaning of Section 61 of the Estate Duty Act, 1953?'2. Shortly stated, the facts are that, in the original assessment, the Controller of Estate Duty took the value of the shares of M/s. Williamson Magor and Co. Ltd. at Rs. 101.61 per share. Subsequently, he issued a notice under Section 61 to modify the assessment on the ground that thebreak-up value has been wrongly computed at Rs. 101.61 and that the same should have been valued at Rs. 162.27 as per the Wealth-tax Rules, 1957. The respondent objected to the rectification proceedings. It was contended that the valuation of the shares shown in the original estate duty assessment was based on the valuation made by ...
i.T.C. Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Mar-04-1991
Reported in: 1991(55)ELT42(Cal)
ORDERRuma Pal, J.1. The petitioner company manufactures inter alia Cigarettes. The registered office of the petitioner company is in Calcutta. The petitioner has a factory at Basdeopur District Mungher in the State of Bihar (hereinafter referred to as the said factory). The petitioner manufactures cigarettes at the said factory. For the purpose of marketing it's cigarettes, the petitioner makes shells, slides and Hingelids. The question to be determined in this petition is whether such shells, slides and hingelids are covered by Item 17(4) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). By Notification No. 66/82, dated 28-2-1982 all items under Tariff Item 17(4) of the First Schedule to the said Act were exempted from payment of excise duty except printed boxes and printed cartons (including flattened or folded printed boxes and flattened or folded printed cartons whether in assembled or unassembled condition). On 18-3-1982 the peti...
M/S. Land and Bricks and Entertainments Ltd. and Another Vs. State of ...
Court: Kolkata
Decided on: Mar-01-1991
Reported in: AIR1992Cal117,(1991)2CALLT250(HC),1991(2)CHN306
ORDER1.This is a writ application seeking to challenge a Circular dated 19th December, 1988 appearing at page 143 of the writ petition. The text of the Circular is as follows :'The Calcutta Municipal Corporation Central Municipal Office Bldgs., Municipal Commissioner's Office Dated, Calcutta, the 19th Dec. 1988 Circular No. 20 of 1988-89 ...
Peico Electronics and Electricals Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-01-1991
Reported in: [1993]201ITR477(Cal)
Ajit K. Sengupta, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment year 1979-80. The following questions of law have been referred to this court at the instance of the assessee :'1. Whether the Tribunal was right in holding that the commission payment to the directors and other senior management staff were required to be considered for the purposes of Section 40(c) and Section 40A(5) of the Income-tax Act, 1961 ? 2. Whether the Tribunal was right in holding that the liability to tax under the Companies (Profits) Surtax Act, 1964, was not an admissible deduction in computing the assessee's income under the head 'Profits and gains of business or profession' ? 3. Whether the Tribunal was right in holding that investment allowance under Section 32A of the Act is not admissible in respect of new canteen equipments purchased and used during the relevant previous year ? 4. Whether the Tribunal was right in holding that the provision of Rs. 65,76,...
Kesoram Industries and Cotton Mills Ltd. Vs. Commissioner of Income-ta ...
Court: Kolkata
Decided on: Mar-01-1991
Reported in: [1992]196ITR845(Cal)
Ajit K. Sengupta, J. 1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment year 1975-76. The assessee as well as the Commissioner, aggrieved by the order of the Tribunal, sought for reference before this court.2. Six questions at the instance of the assessee and three questions at the instance of the Revenue have been referred to this court.3. The following questions have been referred at the instance of the assessee in R. A. No. 479/(Cal) of 1986 :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the benefit of Rs. 15,64,284 received by the assessee-company under the export incentive schemes is taxable under the Income-tax Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the cash subsidy on controlled cloth amounting to Rs. 49,81,892 was liable to tax under the Income-tax Act, 1961 ? 3. Whether, on the facts...
Opal Exports Pvt. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Mar-01-1991
Reported in: 1992(60)ELT232(Cal)
Ajit K. Sengupta, J.1. In this application under Article 226 of the Constitution the petitioners have challenged the validity and legality of the purported show cause notice dated 13th November, 1987 issued by the respondents as also their actions in refusing to allow the petitioners to clear the consignments in question imported from foreign suppliers.2. The petitioner No. 1 (hereinafter called the Company) is a registered Export House and is engaged, inter alia, in the importation of various commodities. The company was the holder of Import Licence No. P/W/3141848/C/XX/98/C/80 subsidiary dated 18th March, 1986 which was issued to the company on prior export basis and against the main licence No. P/W/3141610/C dated 26th December, 1985. By this subsidiary licence the company was authorised to import spares as permissible under paragraph 265(6) of the Import and Export Policy for 1985 to 1988.3. The company imported two consignments, one containing spare parts for combination square se...
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