Kolkata Court September 1991 Judgments
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Tarai Tea Co. (P) Ltd. Vs. New Red Bank Tea Co. (P) Ltd.
Court: Kolkata
Decided on: Sep-10-1991
Reported in: AIR1992Cal61,96CWN396
ORDERBhagabati ProsadBanerjee,J.1. In this appeal an interesting point had arisen. This appeal against the order dated 6th August, 1991 passed by the learned Assistant District Judge, Jalpaiguri in O.C. Suit No. 81/91 had been presented before this Court on 8th August, 1991 and was registered as F.M.A.T. No. 2510 of 1991. The appeal was presented before this Court without disclosing the value of such an appeal and office had reported with regard to the maintainability of this appeal that 'the instant appeal has been directed against an order passed by Assistant District Judge and the appeal has not been valued. In view of the amended provision of S. 2 of the Bengal Agra and Assam Civil Courts Act, an appeal does not lie to the High Court against an order of Assistant District Judge unless the value of the suit exceeds Rs. 60,000/-. In this appeal the value has not been mentioned whether or not the present appeal lies, is however, a matter for consideration of the Court.'2. This report ...
Appeejay Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-10-1991
Reported in: 1994(46)ECC180,[1994]206ITR367(Cal)
Shyamal Kumar Sen, J.1. On an application under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to 'said Act'), the Tribunal has referred to this court the following question of law :'Whether, on the facts and in the circumstances of the case, the assessee could be said to be manufacturing or producing articles within the meaning of Section 80J(4)(iii) of the Income-tax Act, 1961, so that it shall be entitled to the relief envisaged under that section ?'2. The facts, inter alia, are that the assessee is a limited company deriving income from business and other sources. The assessment year involved is 1980-81. The nature of the business carried on by the assessee which is relevant for the purpose of this reference was to buy different types of tea from the market, blend them in different proportions and sell the tea so blended in the market. The case of the assessee before the Income-tax Officer was that it was engaged in the manufacture or production of articles within...
Sanmarg (P.) Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-09-1991
Reported in: (1992)40ITD242(Kol.)
1. This appeal is directed against the order of the CIT, West Bengal-Ill, Calcutta.2. The assessee, as the name suggests, is deriving income from business of printing and publishing of daily newspaper by the name of "Sanmarg".The original assessment was completed by the Assessing Officer under Section 143(3) of the Act on 28-1-1986. In the said assessment order the Assessing Officer allowed the commission paid to sales agents amounting to Rs. 52,38,614 and also the commission paid to advertising agents amounting to Rs. 2,49,067 being expenditure for the purpose of business. The Assessing Officer also allowed the claim of repairing and maintenance expenses claimed by the assessee at Rs. 7,01,273.3. On examination of the assessment records of this assessment year 1985-86, it was noticed by the CIT that the Assessing Officer had not properly taken into account the above expenses which would otherwise be disallowable under the provisions of Section 37(3A) of the Act.Omission to do so on t...
Mcgrogor and Balfour (India) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-09-1991
Reported in: (1991)39ITD325(Kol.)
Addition on account of interest payable under section 220(2), not being a part of order under section 251, is not appealable.Charging of interest under section 220(2) is statutory and it is automatic. The mere fact that the interest which the assessee is liable to pay under the statute, namely, under section 220(2) is added on to the amount of tax and other interest amounts mentioned in the order under section 251, does not make it a part of the said order of assessment, so as to confer a right of appeal to the assessee under section 246(1)(c) to agitate the question of interest under section 220(2).1. The only point of dispute in this appeal is about the maintainability of the assessee's appeal to the CIT(A) against the levy of interest by the ITO under Section 220(2) of the Income Tax Act, 1961.2. The facts leading to the present appeal are the following. McGrogor & Balfour (India) Ltd., the appellant herein, is an Indian company. For the assessment year 1978-79 for which the pr...
Bogha Chini Mills Vs. the State
Court: Kolkata
Decided on: Sep-06-1991
Reported in: (1992)1CALLT293(HC)
Monoj Kumar Mukherjee, J.1. On a First Information Report ('FIR' for short) lodged by an Inspector of Police attached to the Central Bureau of Investigation ('CBI' for short), Special Police Establishment, Calcutta Branch on May 23, 1990, a case Under Sections 120B and 420 of the Indian Penal Code and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 ('Act' for short) has been registered against Sri K. L. Ramanathan, General Manager (Administration), Indian Bank Head Office, Madras (hereinafter referred to as 'A-1'), Sri T. Jothipandian, Deputy General Manager, Indian Bank Zonal Office, Calcutta ('A-2' for short), the petitioner ('A-3' for short), M/s. Hemraj Mahavir Prosad ('A-4' for short) and others and investigation taken up. Aggrieved thereby the petitioner filed an application Under Sections 401 and 482 of the Code of Criminal Procedure praying for quashing of the investigation and obtained the present Rule.2. To appreciate the points raised by Mr...
Hindusthan Fertilizer Corpn. Ltd. and ors. Vs. Sri Subhas Chandra Mukh ...
Court: Kolkata
Decided on: Sep-06-1991
Reported in: (1992)1CALLT391(HC)
1. The respondent joined the services of the appellant Corporation sometime in August, 1971 as a Trainee Craftman. He was subsequently, promoted to the post of Operator Grade, in the month of January, 1979. The respondent allegedly was laid down with acute dry Pleurisy and other ailments and remained confined in his house from 11th of March, 1984 to the 10th of September, 1987. He sent information to the appellant by several letters from 20th November, 1984 to 12th February, 1987 under Certificate of Posting intimating his inability to resume his duties. On recovery from illness he approached the appellant for grant of leave during the period of absence and permission to resume his duties. His letter in this behalf dated 14th of September, 1987 was accompanied with a Medical certificate. The respondent sent another letter dated 4th February, 1988. By a letter dated 24th of May, 1988, the appellant informed the respondent that his requests for re-appointment after a lapse of 3 years and...
Ramchit Rajbhar Vs. the State of West Bengal
Court: Kolkata
Decided on: Sep-06-1991
Reported in: 1992CriLJ372
Siba Prasad Rajkhowa, J.1. This appeal is directed against the judgment and order dated 31-8-81 passed by the learned Sessions Judge, Howrah in Sessions Trial No. IV of July, 1981 convicting the accused-appellant Under Section 376 of the Indian Penal Code and sentencing him to undergo rigorous imprisonment for 8 years.2. The prosecution case is that on 7-8-79 at about 8-30/9-30 in the morning while the prosecutrix Rekha Devi, a minor daughter of Bilat Jadav of Jhorhat within Sankril Police Station was playing at Kuatola near the ghar of accused Ramchit, he called her in and closed the door of the room immediately after she entered into it and forced her to lie down on the floor by pressing her and holding her hands and mouth and removing the pant on her wearing committed rape on her. This forciible rape caused much pain and bleeding injury in her private parts. She cried out and the accused released her on seeing much blood coming out of her private parts. Then the accused opened the d...
Gopal Kumar Das Vs. India Tourism Development Corporation Ltd.
Court: Kolkata
Decided on: Sep-05-1991
Reported in: (1992)1CALLT387(HC)
Susanta Chatterji, J.1. The present writ petition has been filed for a writ of mandamus to command the respondents to rescind and/or cancel any revised offer and/or the acceptance thereof under the tender for sale of Tata Deluxe Coach, particulars whereof are detailed in annexure 'A' and other consequential reliefs. It is stated in detail that on or about 15/16th March, 1991, the respondents namely India Tourism Development Corporation Ltd. and their Officers published an advertisement in the Ananda Bazar Patrika for sale of divers motor vehicles. The said advertisement inviting tenders was in respect of two separate vehicles, an Ambassador car 1982 model bearing Registration No. BPA 1302 and a Tata Deluxe Coach (Bus) 1984 model bearing No. WHY 9903. The petitioner had submitted his offer for purchase of the said Tata Deluxe Coach together with the earnest money of Rs. 5,000/-. On 21st March, 1991 at the appointed time the tenders of various offerers including the petitioner were opene...
Lakshman Chandra Saha Vs. Smt. Bansari Mukherjee
Court: Kolkata
Decided on: Sep-03-1991
Reported in: AIR1992Cal148
ORDERL.M. Ghosh, J. 1. Ejectment Suit No. 1241 of 1976 was filed in the City Civil Court, Calcutta against the defendant. The defendant was a monthly tenant under the plaintiff in respect of premises No. 173-A, Upper Chitpur Road, Calcutta, now renumbered 562-A, Rabindra Sarani, P.S. Sham-pukur. According to the plaintiff, the defendant became a tenant in respect of two rooms only on the ground floor at a monthly rent of Rs. 60/-, payable according to the English Calendar month. There is no dispute regarding the rate of rent, but the defendant pleaded that he not only rented two rooms on the ground floor, but also a space for kitchen, common' bath and privy. The grounds of ejectment were default since January, 1975, conversion of the tenancy to residential purpose from business purpose and reasonably requirement. The plaintiff also referred to the fact that he served notices to evict dated 22-12-75, requiring the defendant to evict with the expiry of the last date of January, 1976. The...
A.K. Khosla and ors. Vs. T.S. Venkatesan and ors.
Court: Kolkata
Decided on: Sep-03-1991
Reported in: (1992)1CALLT77(HC),1991(2)CHN321,[1994]80CompCas81(Cal),1992CriLJ1448
Jyotirindra Nath Hore, J. 1. This is an application under Section 482 of the Code of Criminal Procedure for quashing the proceeding under Sections 420, 467, 471 and 477A of the Indian Penal Code, 1860, read with Section 120B and/or Section 109/114 of the Indian Penal Code, 1860, being Complaint Case No. 1483 of 1990, pending before the learned Metropolitan Magistrate, 12th Court, Calcutta.2. The General Electric Company plc., London (hereinafter referred to as 'GEC plc.'), is a well-known public company incorporated in the United Kingdom having its registered office at 1, Stanhope Gate, London. It manufactures electronics, electrical and power generation apparatus and systems. The General Electric Company of India Limited (hereinafter referred to as 'GECI') is one of the subsidiaries of GEC plc. in which GEC plc. holds 67 per cent. of its equity shares, registered in India under the Companies Act having its registered office at Magnet House, 6, Chitta-ranjan Avenue, Calcutta. It manufa...
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