Kolkata Court July 1991 Judgments
Commissioner of Income-tax Vs. Birla Cotton Spg. and Wvg. Mills Ltd.
Court: Kolkata
Decided on: Jul-31-1991
Reported in: [1993]200ITR92(Cal)
Ajit K. Sengupta, J.1. This reference under Section 256(2) of the Income-tax Act, 1961, relates to the assessment year 1980-81. Shortly stated, the facts are that, during the accounting year relevant to the assessment year 1980-81, the assessee-company was to receive Rs. 2,59,516 being professional fees from India Malaysia Textiles, Berhad (a foreign company). By a resolution dated April 18, 1978, the assessee had purportedly forgone the said fees from the said foreign company due to continuous financial crisis of the company and at the instance of IMTB and foreign financial institutions. The amount as such was not taken as profit by the assessee for the year. In the Notes appearing at Schedule 'F' in item No. 40(a) submitted by the assessee, it showed that such action of writing off the claim required the permission of the Reserve Bank of India. The assessee in this case did not obtain any such permission from the Reserve Bank of India. In view of this fact, the Income-tax Officer did...
Tag this Judgment!Debdas Ganguly Vs. Director, Zoological Garden at Alipore and ors.
Court: Kolkata
Decided on: Jul-29-1991
Reported in: (1991)2CALLT353(HC)
Altamus Kabir, J.1. This appeal is directed against an order dated 11th July, 1981, passed by the learned single Judge, in Civil Rule No. 795(W) of 1981, discharging the Rule while considering the appellant's application for extension of interim order.2. From the writ petition filed by the appellant it appears that on 1st May, 1974, the appellant was appointed as a durwan of the Zoological Garden at Alipore, Calcutta-700 027. On 5th October, 1980, while appellant was on duty in the said Garden, the Assistant Superintendent of the Garden came to the entrance gate and charged the appellant of having 28 unpunched tickets in his possession. By his letter dated 9th October, 1980, the Director of the Garden placed the appellant under suspension pending disciplinary proceedings. The appellant was, thereafter, served with a charge-sheet dated 31st October, 1980, issued by the Honorary Secretary of the Garden and the appellant was directed to submit his written explanation in respect of the cha...
Tag this Judgment!Sri Monoranjan Bapari and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-29-1991
Reported in: (1992)1CALLT19(HC)
Altamas Kabir, J.1. This appeal is directed against an order dated August 10, 1987 passed by a learned single Judge of this Court in CO. No. 6823(W)/87, dismissing the writ application and directing the writ petitioner to prefer an appeal before the appellate authority Under Section 44(3) of the West Bengal Estates 'Acquisition Act, 1953.2. In order to arrive at a proper decision in the appeal, it is necessary to out the facts out of which the writ application arose.3. It appears that the land in question, being plot Nos. 1 to 8 and 5/37, of Khatian No. 3, of Mouza Atniramish, PLS. Baruipur, District 24-Parganas (South), formerly belonged to one Khitish Chandra Mukhopadhaya & others and were recorded as Tank Fishery. The said lands being recorded as Tank Fishery, the same were allowed to be retained and there was no occasion for declaring the same to have vested to the State.4. Subsequently, one Moinuddin Laskar and others purchased the said lands and while they were in possession, a p...
Tag this Judgment!Naru Gopal Goswami Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-29-1991
Reported in: (1992)1CALLT213(HC)
Susanta Chatterji, J.1. The present Rule was issued at the instance of the writ petitioner challenging the impugned order and decision being in Annexures 'H', 'I' and 'J' in so far as the respondent Nos. 3 to 25 and the petitioner are concerned and to forebear the respondents from giving any effect and/or further effect to the said impugned orders of decision and from publishing any other seniority list of the Assistant Masters and on issuing any other order granting new/intermediate Selection Grade to the Assistant Masters without properly fixing the seniority of the petitioner and without considering the case of the petitioner for new/intermediate Selection Grade on the basis of the first seniority list. It is stated in detail that the petitioner was appointed as a Vernacular teacher of Jenkin's School, Cooch Behar and he joined the said post on or about 1st February, 1953 in the Scale of Pay Rs. 70-150/-. It is alleged that the Director of Public Instruction, Government of West Beng...
Tag this Judgment!State of West Bengal and Others Vs. Nripendra Nathbanerjee and Others
Court: Kolkata
Decided on: Jul-26-1991
Reported in: AIR1992Cal179,96CWN209
ORDERA.M. Bhattacharjee, J.1. The appeal has been filed by the State about 80 days after the period prescribed. But the application for extension of time under Section 5 of the Limitation Act and also the application for stay of the operation of the judgment have been filed about 6 years-after. This, by itself, should, in my view, be a very important consideration in declining the stay prayed for, even if we find sufficient cause to condone the delay in presenting the appeal. If the State could wait for so many years without taking any step towards admission of the appeal on condonation of delay and, therefore, without any order of stay, there is nothing on record to show that it would suffer any irreparable injury without any curial interdiction till the hearing of the appeal, even if we admit the appeal on condonation of the delay.2. Be it, however, noted that the learned counsel for the Respondent has not disputed that the State appellant can be regarded to have made out sufficient ...
Tag this Judgment!isaac Harold Gomes Vs. Monica Sylvia Gomes
Court: Kolkata
Decided on: Jul-26-1991
Reported in: II(1992)DMC62
Siba Prashad Rajkhowa, J.1. This is an application filed Under Section 401 read with Section 482 of the Code of Criminal Procedure praying for setting aside the Order dated 6th January 1990 passed by the learned Metropolitan Magistrate, 15th Court, Calcutta in Case No. M/8/89 granting maintenance allowances Under Section 125 Cr.P.C. to the petitioner/wife at the rate of Rs. 500/- per month with effect from the date of the filing of the petition.2. This is the story of an unfortunate married couple whose dreams of a happy conjugal life have been shattered soon after the marriage. Neither the husband nor the wife has filed any suit for obtaining a decree of divorce till now but the wife has sought maintenance allowances from her husband mainly on the grounds of physical assault and neglegence. Husband has denied all these allegations. However, the learned Magistrate was satisfied from the evidence on record that she had been subjected to physical and mental cruelty and that a situation w...
Tag this Judgment!Indian Cardboard Industries Ltd. Vs. Collector of Central Excise
Court: Kolkata
Decided on: Jul-26-1991
Reported in: 1992(58)ELT508(Cal)
Ruma Pal, J.1. The facts in this case are undisputed. The petitioner manufactures millboard from waste paper and board cuttings. The mill board manufactured by the petitioner was excisable under Item 17 of the First Schedule to the Central Excises & Salt Act, 1944 (referred to as the Act). The dispute centres around the interpretation of millboard under Exemption Notification Nos. 44/83 and 45/83 (hereinafter referred to as the said Notifications).2. Notification No. 44/83-C.E. was issued on 1-3-1983 under Section 8(1) of the Central Excise Rules, 1944 (referred to as the Rules). This notification provided for exemption of diverse items of paper and paperboard of the description specified in column 2 of the Table to the Notification from so much of the duty of excise as was in excess of the amount calculated at the rates specified in the corresponding entry in column (3) of the said Table. Item No. 12 of the said Notification reads as under:(1) (2) (3) (4)12. Millboard & Straw-boar...
Tag this Judgment!Commissioner of Income-tax Vs. Jardine Henderson Ltd.
Court: Kolkata
Decided on: Jul-25-1991
Reported in: [1994]210ITR981(Cal)
Ajit K. Sengupta J. 1. This is a reference at the instance of the Revenue under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1971-72. The facts leading to this reference are set out as under:The assessee carried on the business of managing agency, secretary-ship, etc., and also has a trading department. To be more elaborate, its business consists of managing limited companies, working as a registrar for several other companies and also trading in fertilizers, yarn, gunny exports, plastics and agencies. In addition to business income, it has also derived income from interest on securities, property and dividends. The assessee-company was incorporated in 1946. As per its memorandum of association, it was also to acquire all the shares in the companies held by the firm, Jardine Skinner and Co., which was an old establishment and a well-known managing agency house. The assessee borrowed money from time to time through several overdraft accounts with banks. Such overd...
Tag this Judgment!Commissioner of Income-tax Vs. Uco Bank
Court: Kolkata
Decided on: Jul-25-1991
Reported in: [1993]200ITR68(Cal)
Ajit K. Sengupta, J.1. In this reference at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinionof this court under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1982-83 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in cancelling the order of the Commissioner of Income-tax under Section 263 of the Income-tax Act holding that the case of State Bank of Travancore v. CIT : [1986]158ITR102(SC) is not applicable to the facts of the present case ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the notional loss in the investment trading (India) to the extent of Rs. 7,45,35,029 by working out a difference between the book value of shares as shown in the final accounts and their market price as on the last date of the accounts, is admissible to be deducted from the book profits of the assessee-bank ?' 2. The ...
Tag this Judgment!State Bank of India Staff Association and Others Vs. Monindra Bhattach ...
Court: Kolkata
Decided on: Jul-24-1991
Reported in: AIR1991Cal378,(1991)2CALLT340(HC),96CWN350
ORDERA.M. Bhattacharjee, J.1. I have considered, and agree with, the judgment and order of brother Ray.Ajov Nath Ray, J.2. The appeal is directed against Justice Suhas Chandra Sen's Judgment and Order dated 7th May, 1991, which was passed on a remand order of the Supreme Court, dated 10th January, 1990, in the following terms:--'Leave granted, Counsel heard, Although the suit was filed with leave obtained under Order 1, Rule 8 C.P.C., no advertisement has been given up till now and the impugned order of the Division Bench of the High Court was passed several months after the suit was filed during which there was ample opportunity to give advertisement. In those circumstances, we set aside the impugned order and direct the High Court to decide the matter afresh after giving an opportunity of hearing to all parties who are likely to be affected. Necessary steps for advertisement shall be taken by the plaintiffs in the suit, who are the respondents before us, of the filing of the suit as ...
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