Kolkata Court June 1991 Judgments
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Commissioner of Income-tax Vs. Machinery Manufacturing Corporation Ltd ...
Court: Kolkata
Decided on: Jun-05-1991
Reported in: (1992)105CTR(Cal)306,[1992]198ITR559(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1978-79 and 1979-80, the following questions of law have been referred to this Court :Questions in R. A. No. 1112(Cal) of 1986 : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in sustaining the order of the Commissioner of Income-tax (Appeals) allowing the assessee's claim for compensation of Rs. 1,18,578 paid to the employees for early retirement treating the same as a revenue expenditure ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in sustaining the order of the Commissioner of Income-tax (Appeals) allowing the assessee's claim for deduction of Rs. 75,000 in respect of incentive wages paid to the employees for better performance on account of early retirement benefits ? 3. Whether, on the facts and in the circumstances of the case, and on a correct interpretation of the pr...
The Chairman, Ad Hoc Committee Vs. Jitendra Nath Chatterjee and ors.
Court: Kolkata
Decided on: Jun-05-1991
Reported in: (1991)2CALLT201(HC),95CWN754
Nagendra Prasad Singh, C.J.1. This appeal has been filed on behalf of the Chairman, Ad hoc Committee, District Primary School Council, Burdwan (hereinafter referred to as 'the Council'), for setting aside an order dated November 23, 1990 passed by a learned Judge of this Court on a writ application filed on behalf of the writ petitioners-respondents. The writ application had been filed on behalf of the said respondents alleging that they had organised a primary school in the District of Burwan as early as in the year 1973 and they have been working in the said school as Organiser Teachers. It was also alleged that in spite of several representations made on their behalf neither the School in question was recognised by the then District School Board, nor the appointments of the Organiser Teachers were approved.2. The learned Judge after hearing the counsel for the parties has directed the Director of the School Education, West Bengal Primary Branch, and other respondents to the writ app...
Chitra Lekha Banerjee Vs. Rana Banerjee
Court: Kolkata
Decided on: Jun-04-1991
Reported in: II(1991)DMC377
Siba Prasad Rajkhowa, J.1. This revision petition is directed against the order dated 30th May, 1990 passed by the learned Chief Judicial Magistrate, Howrah in Misc. Case No. 152 of 1989 Under Section 125 of the Code of Criminal Procedure. By this impugned order the learned Magistrate has allowed the prayer for maintenance in part. He has granted allowance at the rate of 300/- per month from the date of application to the petitioner as maintenance for her minor son but has refused maintenance to the petitioner herself.2. Petitioner Smt. Chitralekha Banerjee filed the application Under Section 125 Cr.P.C. on 11.8.89 claiming maintenance at the rate of Rs. 500/- per month for herself and at the rate of Rs. 300/- per month for her minor child from her husband Rana Banerjee who was arrayed as the opposite party on the grounds of physical torture, mental cruelty and refusal by the opposite party to maintain her and the child. The claim was resisted by the opposite party. The learned Chief J...
Hindusthan Lever Sramik Karmachari Congress Vs. Ashish Chakraborty and ...
Court: Kolkata
Decided on: Jun-03-1991
Reported in: (1991)2CALLT143(HC),1991CriLJ2890
Khwaja Mohammad Yusuf, J.1. This is an application for contempt for wilful disobedience and deliberate violation of my order dated 21st July, 1989 passed in C.O. No. 1939 of 1989 by the alleged contemnors by not allowing the Special Officers to hold and conduct the election of the Executive Committee of the Hindusthan Lever Sramik Karmachari Congress as per programme drawn by the two Special Officers in accordance with the direction given to the learned Additional District Judge, 5th Court, Alipore, and also by interfering with the course of justice by intimidating and coercing and also assaulting the two Special Officers appointed as per my order to frustrate the election of the Union.2. In my Judgment of 21st July, 1989, I, inter alia, directed the learned Additional District Judge, 5th Court, Alipore, to appoint two Special Officers to conduct the election of the Executive Committee of the Hindusthan Lever Sramik Karmachari Congress in accordance with the constitution of the said Tr...
Ranjugopal Mukherjee and ors. Vs. Ramapada Mahalder and ors.
Court: Kolkata
Decided on: Jun-03-1991
Reported in: (1991)2CALLT366(HC)
Monoj Kumar Mukherjee, J.1. The Secretary of the Panchavaya Junior High School ('School' for short), under the Police Station of Raigunj, in the district of West Dinajpur and the guardians of five students of the School jointly filed a petition under Article 226 of the Constitution of India before a learned Judge of this Court alleging that the West Bengal Board of Secondary Education ('Board' for short) and the Director of Secondary Education, Government of West Bengal ('Director' for short) were illegally and unjustly withholding recognition of their School. By an order dated May 5, 1989, the learned Judge disposed of the said petition with the following directions :-'The Board is directed to go into the question of granting of recognition to the petitioner's school, Panchavaya Junior High School, Police Station--Raigunj, District-West Dinajpur. The Director of Secondary Education is directed to forward all the records along with the report to the Board within four weeks from date an...
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