Kolkata Court September 1991 Judgments
Ghanashyam De Vs. Krishna Pada Pal
Court: Kolkata
Decided on: Sep-20-1991
Reported in: (1992)1CALLT300(HC)
Jyotrindra Nath Hore, J.1. This revisional application is directed against the judgement and order dated 31.8.88 passed by the learned Additional Sessions Judge, Midnapore in Sessions Trial Case No. XXIII/August 1987 acquitting the accused opposite parties of the charges under Sections 148, 304 Part-I/ 149 and 323/149 of the Indian Penal Code.2. Briefly stated, the prosecution case was as under : On 16.2.1986 at about 8 A. M. P.Ws. 1 to 6 and the deceased Gadadhar Dey were cultivating plot No. 403 of Mauza-Deypara for growing 'Til' crops belonging to the village deity-'Sri Sri Nilkantha Mahadeb' when the accused persons in a body armed with various weapons like lathis, spades, ballams etc. attacked them and assaulted the deceased Gadadhar Dey and injured three of them. The victims were removed to Deypara Primary Health Centre wherefrom Gadadhar was shifted to Midnapore Sadar Hospital for treatment as his condition was grave. Gadadhar succumbed to his injuries. The petitioner lodged Fir...
Tag this Judgment!Biram Soren Vs. the State of West Bengal
Court: Kolkata
Decided on: Sep-19-1991
Reported in: 1992CriLJ1666
S.P. Rajkhowa, J.1. This appeal arises out of conviction and sentence in Sessions Case No. 60 of 1985 in the court of the Additional Sessions Judge. 1st Court, Balurghat. The accused was tried for an offence under Section 376 of the Indian Penal Code. The trial ended in his conviction and sentence. The learned Addl. Sessions Judge by his impugned judgment and order D-7-3-88 has convicted the accused-appellant under Section 376 of the Indian Penal Code and has sentenced him to suffer rigorous imprisonment for 10 years and to pay a fine of Rs. 100/- in default further rigorous imprisonment for one month.2. The prosecution ease is that on 30-10-83 there was a football match in the field of Fetepur near Chakbhatshala village to which the prosecutrix and her family belong, within Balurghat Police Station. Most of the villagers had gone to witness the football match. The father and the mother of the prosecutrix Dulali Hansda went to market leaving their daughter alone at their house. The oth...
Tag this Judgment!inspecting Assistant Vs. Md. Zafrulla
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-18-1991
Reported in: (1992)40ITD58(Kol.)
1. This appeal of the revenue is directed against the order of the CIT(A). It is relevant for the assessment year 1974-75.2. The assessce Md. Zafrulla derives income from the partnership firm M/s. Rafiullah & Bros, and M/s. Oriental Drug Distributors. He filed his return of income for the above assessment year on 4-10-1974. The assessment was completed by an order dated 26-2-1977 determining the income as follows :1. Net profit from M/s. Rafiullah & Bros, as shown subject to rectification as per allocated share income of the firm Rs. 12,8832.55% share of M/s. Oriental Drug Distributors as shown subject to rectification Rs. 44,357 Rs. 57,240 Later on, the CIT, North Eastern Region, Shillong issued a show-cause notice and passed order under Section 263 of the Income-tax Act, 1961, inter alia, stating that-- I have gone through the records in the case of the assessee and of the firm. By my separate order under Section 263 of date, I have set aside the assessment order in the case...
Tag this Judgment!Smt. N. Taneja and Another Vs. Calcutta Distt. Forum and Others
Court: Kolkata
Decided on: Sep-18-1991
Reported in: AIR1992Cal95,(1992)1CALLT234(HC)
ORDER1. The petitioners have moved the writ application challenging the C.D.F. Case No. 900 of 1990 or another case with the cause-title of Mahangilal Barmecha v. M.Taneza and another pending before the Calcutta District Forum as well as the notice to show cause under Section 13 of the Consumer Protection Act, 1986. The petitioners prayed for quashing the plaint filed by Mr. Barmecha and the ad interim order dated 20th February, 1990 passed by the President of the Forum. The petitioners also prayed to remove the respondent No. 2, Mr. Shyam Sundar Gupta, from the office of the President of the Calcutta District Forum.2. The case of the petitioners, in short, is that they arc permanent teachers of Arya Vidya Mandir approved and recognised by the West Bengal Board of Secondary Education, The petitioner No. 1 is a Headmistress and the petitioner No. 2 is the class-teacher of Class X-A. The School imparts general education above the primary education stage qualifying the students for admiss...
Tag this Judgment!Metallurgical and Engineering Consultants (India) Ltd. Vs. Collector o ...
Court: Kolkata
Decided on: Sep-18-1991
Reported in: 1992(40)ECC92
A. K. Sengupta. J.1. In this reference under Section 130(3) 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, the Tribunal was justified in law in holding that the claim having been preferred after six months the application for refund was not maintainable and in that view dismissing the appeal? 2. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in not directing the authorities to produce the relevant bill of entry to show whether the duty was paid under protest or not and in not considering the bill of entry lying under the custody of Customs Authorities? 3. Whether, the conclusion of the Tribunal that the duty is not proved to have been paid under protest is based on any evidence or material on record and whether such finding is otherwise unreasonable and perverse 4. Whether, the finding and conclusions of the Tribunal in absence...
Tag this Judgment!Sakti Steel Traders Vs. Ashok Chakraborty and Others
Court: Kolkata
Decided on: Sep-17-1991
Reported in: AIR1992Cal187,(1992)2CALLT279(HC),1992(2)CHN451,1993CriLJ969
ORDER1. M/s. Sakti Steel Traders filed an application under Art. 226 of the Constitution of India and the said application was filed in the Original Side of this Court. The said application was moved and an interim order was passed by the Hon'ble Mrs. Justice P. Banerjee in August, 1988.2. The matter came up for hearing. Mr. S. Roychowdhury, the learned Advocate appearing for the petitioner opened this case. At that stage Mr. Soumen Bose, Advocate, appearing with Shri L. K. Chatterjee took a preliminary point that this writ application is not maintainable in the Original Side of this Court as no part of cause of action arose within the jurisdiction of this Court nor the respondent reside or carries trade for gain within the jurisdiction of this Court and as such it is submitted by Mr. Soumen Bose, learned Advocate, appearing for the respondent that the writ application should be dismissed.3. Thereafter an application was filed bythe writ petitioner to decide the said preliminary point....
Tag this Judgment!Commissioner of Income-tax Vs. Vinar Systems Pvt. Ltd.
Court: Kolkata
Decided on: Sep-16-1991
Reported in: [1993]203ITR756(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1984-85, 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 proper interpretation of the provisions of Section 43B of the Income-tax Act, 1961, read with Explanation 2 thereof which was made effective from April 1, 1984, the Tribunal was correct in law in holding that since the Central sales tax and West Bengal sales tax amounting in total to Rs. 5,04,316 were paid within the statutory due dates for payment as per the respective Sales Tax Act, the same should be deducted even though they were not paid within the previous year maintained by the assessee?'2. The brief facts of the case are that, on examination of the books of account, the Assessing Officer found that the Central sales tax and local sales tax collected remained unpaid till the end of the previous year in respect of the head offic...
Tag this Judgment!Om Shankar Biyani Vs. Collector of Customs
Court: Kolkata
Decided on: Sep-16-1991
Reported in: 1992(60)ELT54(Cal)
Ruma Pal, J.1. Two questions are involved in this Writ Application. The first relates to the rate of Customs duty and the second to the question of demurrage. The facts giving rise to these questions are:2. On 30th July 1989, the petitioner imported consignments of pillow block bearings of NBR, Asahi and NSK brands (referred to as the goods) from Singapore.3. On 25th July 1989, the Assistant Collector of Customs assessed the goods and allowed clearance upon payment of Customs Duty on the invoice value and subject to the petitioner furnishing a PD bond for hundred per cent of the invoice value. On the same day the petitioner furnished the PD bond for Rs. 63,637/- which was the invoice value of the goods and three days later paid the customs duty amounting to Rs. 1,24,691/- as assessed by the Assistant Collector of Customs. As the respondents were not permitting clearance of the goods despite compliance with the order dated 25th July 1989, the petitioner filed this writ application chall...
Tag this Judgment!Commissioner of Income Tax Vs. Star Paper Mills Ltd.
Court: Kolkata
Decided on: Sep-16-1991
Reported in: (1992)108CTR(Cal)224
AJIT K. SENGUPTA, J. :In this reference under s. 256(2) of the IT Act, 1961 for the asst. yr. 1976-77 the following question of law has been referred to this Court :'Whether, on the facts and circumstances of the case, the Tribunal was justified in cancelling the penalty of Rs. 1,25,000 under s. 271(1)(c) of the IT Act, 1961 ?'2. Shortly stated the facts are that the assessee had disclosed an income of Rs. 3,40,91,566. The total income was computed by the ITO at Rs. 2,63,86,000 on 21st January, 1980. The assessee being aggrieved went in appeal before the CIT(A) and the Tribunal, and after the order of the Tribunal the total income was determined at Rs. 3,53,25,310. The ITO initiated penalty proceedings in the course of assessment under s. 271(1)(c) of the Act and issued notice to the assessee. The assessee filed various replies and, in short, the assessee indicated that it did not conceal any income or it filed any enaccurate particulars of income. The variation in the total income ass...
Tag this Judgment!M.N. Dastur and Co. Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-13-1991
Reported in: (1992)40ITD521(Kol.)
1. These two cross appeals one by the assessee and the other by the department are directed against the order of the Commissioner of Income-tax (Appeals) for the assessment year 1985-86. The main issue involved relates to computation of deduction under Section 80-O of the Income-tax Act, 1961 thereinafter referred to as ('the Act')].2. The assessee, a resident company carried on consultancy work for various industrial concerns in India and abroad. On foreign exchange brought into India the assessee claimed deduction under Section 80-O of the Act. The Assessing Officer was of the view that deduction under the above section was to be allowed after "adjustment" of expenses as required by Section 80AB of the Act. He accordingly deducted direct actual expenses on foreign jobs available from papers furnished by the assessee and indirect expenses on proportionate basis in the ratio of foreign receipts: total receipts. On the basis of the following calculations and observations the Assessing ...
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