Kolkata Court December 1992 Judgments
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Smt. Uma Devi Jhawar Vs. Income-tax Officer
Court: Kolkata
Decided on: Dec-23-1992
Reported in: [1996]218ITR573(Cal)
Ajit K. Sengupta, J.1. This appeal is directed against the judgment and order dated May 17, 1989, passed by the court of the first instance on a writ petition filed by the appellant. In the said writ petition, Smt. Uma Devi Jhawar, the appellant/writ petitioner challenged the validity of a notice dated March 31, 1976, issued by the Income-tax Officer, 'K' Ward, Companies District-I, Calcutta, under Section 148 of the Income-tax Act, 1961 ('the Act'), for the assessment year 1967-68. By the aforesaid judgment and order dated May 17, 1989, the said writ petition was dismissed.2. Shortly stated, the facts are that in the year 1964, the writ appellant purchased a piece of land at No. 24B, Carcha Road, Calcutta (also numbered as 51E, Gariahat Road, Calcutta), for a consideration of Rs. 86,000. In July, 1966, the appellant started construction of a house thereon which was completed in October, 1968. The said building was constructed at a total cost of Rs. 1,46,363.11 paid by the appellant in...
T. Paul Kuki Alias Pabul Youthhand Alias T.P. Kuki Vs. the State of We ...
Court: Kolkata
Decided on: Dec-22-1992
Reported in: (1993)1CALLT342(HC)
Amal Kumar Chatterjee, J.1. The appellant has been convicted by a learned Judge of City Sessions Court, Calcutta under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to as the Act) and sentenced to suffer rigorous imprisonment for 10 years and also to pay a fine of Rs. 1,00,000/- in default to suffer simple imprisonment for three months for having a unauthorised possession of 100 gms of heroin in the circumstances as under.2. Pursuant to a certain information, a team of Intelligence Officers of the Narcotic Control Bureau, Eastern Zonal Unit (Bureau for short) led by Sri Amitava Chatterjee, P.W. 2 mounted surveillance at the crossing of Park Street and Free School Street in Calcutta on the 26th August, 1989 at about 4 p.m. About an hour thereafter, the appellant, on being pointed out by the source accompanying the team, was intercepted. He had in his hand a packet wrapped in a newspaper which on being opened at the time of preliminary searc...
Smt. Kalyani Bera Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-22-1992
Reported in: (1993)2CALLT107(HC),97CWN711
Jyotirindra Nath Hore, J.1. This appeal arises out of the suit by the plaintiff appellant for a declaration of her title to the suit land and other declarations and for permanent injunction,2. The plaintiff's case was that during her minority her father took lease of the suit lands measuring 4.59 acres on her behalf on payment of a selami of Rs. 1076/- from Bejoy Kumar Bera and possession was delivered by an Amalnama executed by him on 28th Falgun, 1348 B.S. corresponding to 4th March, 1943. Since then the plaintiff was in possession. Subsequently, a jama of Rs. 19/1/3 pies was fixed for the suit lands. Another jote with a jama of Rs. 2/6/6 pies was started in respect of 52 decimals of land in Plot No. 1194 of Mouza Birulia. She paid rent of the two jamas till 1365 B.S. in the landlord's sherista. In the mean time, the plaintiff was married to the landlord Bejoy Bera's son Bidyut Bera, defendant No. 2. Excepting Plot No. 445 all other plots in dispute were recorded in her name in the c...
Ratanlal Bansilal and Others Vs. Kishorilal Goenka and Others
Court: Kolkata
Decided on: Dec-18-1992
Reported in: AIR1993Cal144,(1993)1CALLT162(HC),1993(1)CHN307,97CWN227
ORDERAjit Kumar Sengupta, J.1. These two Full Bench References involving interpretation of S. 100 of the Code of Civil Procedure, 1908 as amended, arise out of two several appeals entertained by a Division Bench of this Court. Each of the said appeals is directed against the judgment and decree of the District Court in first appeal reversing the decree for eviction of the sole defendant-tenant in each of the two several suits decreed by the trial court.2. Kishorilal Goenka, respondent in S.A. No. 354 of 1982 and Satya Narain Goenka, respondent in S.A. No. 355 of 1982 are brothers who had been occupying the second and first floors of the suit property respectively as tenants under separate tenancy.3. There are three-plaintiffs, who are the appellants herein. The first plaintiff, a Partnership firm, claims to be the owner of the one-half undivided share of the property and the second plaintiff is the owner of the rest half. Initially, the first two plaintiffs filed two several suits join...
Rameswar Agarwalla and ors. Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-18-1992
Reported in: (1993)1CALLT319(HC)
Amal Kanti Bhattacharji, J.1. In this criminal revision the accused petitioners pray for stopping the further investigation of a criminal prosecution pending, against them and quashing the proceeding. The petitioners are the owners and directors of M/s. Banshidhar Agarwal & Co. which are the proprietors of M/s. Ghinsurah Cold Storage. They have a refrigeration plant for storing potatoes and other perishable goods on receipt of rent.2. The petitioners state that for the purpose of keeping the potatoes in safe condition they require colouring powder (caled alamati in Bengali). It has been stated that on 11.2.80 one S.I. of D.E.B., Hooghly, visited the cold storage along with the other police personnel and seized 37 bags of alamati taking them to be bags of cement and subsequently filed an F.I.R. with the Chinsurah police station alleging that the petitioners had violated the provisions of paragraph 3(1) of the West Bengal Cement (Licensing and Control) Order, 1979 and was thereby liable ...
Babul Choubey Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-18-1992
Reported in: (1993)1CALLT420(HC)
ORDERIn pursuance of the provisions of Section 6 of the Delhi Special Police Establishment Act, 1946, (25 of 1946) and in supersession of all previous orders on the subject the Governor is hereby pleased to consent to the Delhi Special Police Establishment exercising powers and jurisdiction in the State of West Bengal for the investigation of the offence specified in the following notifications of the Government of India in the Minister of Home Affairs issued under Section 3 of the said Act, namely:-(i) Notification No. 7/5/55-AVD dated the 6th November 1956(ii) Notification No. 7/1/57-AVD dated the 12th February 1957(iii) Notification No. 7/7/57-AVD dated the 21st June 1957(iv) Notification No. 7/3/57-AVD dated the 27th August 1957By order of the Governor,Sd/- M. M. BASU Secretary to the Government of WestBengal.' 7. As I have already stated, conjoint effect of three sections is necessary to enable the C.B.I, to investigate an offence in a State. There are-(i) A Notification Under Sec...
Bijay Shankar Tripathi Vs. Calcutta Municipal Corporation and Others
Court: Kolkata
Decided on: Dec-17-1992
Reported in: AIR1994Cal152,(1993)1CALLT501(HC)
ORDER1. The present writ petition is at the instance of one Bijay Shankar Tripathi praying, inter alia, for a writ of Mandamus to command the respondents to mutate the name of the petitioner in place of Ram Shankar Tripathi and/or Smt. Ramkali Tripathi as the owner of the said premises and to grant other consequential reliefs. It is stated in details that Ram Shankar Tripathi was the recorded owner of the premises No. 163, Rabindra Sarani, Calcutta, Ward No. 43 and he died intestate on September 26, 1974 leaving behind him his wife Ramkali Tripathi as the only heir and legal representative. Ramkali Tripathi inherited the saidproperty. The respondent No. 2 Municipal Commissioner, Calcutta instituted a suit for non-payment of arrear municipal taxes against Ram Shankar Tripathi being Suit No. 2342 of 1966. It is stated further that Ramkali Tripathi died on March 24, 1978 leaving a will and the said will was probated on March 18, 1986 by the Chief Judge, City Civil Court, Calcutta. It is f...
Satyanarayan Bhalotia Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Dec-15-1992
Reported in: (1993)113CTR(Cal)429,[1994]207ITR1030(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred to this court the following questions relating to the assessment year 1977-78 :'1. Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Sections 80, 139, 148 and other applicable provisions of the Income-tax Act, 1961, the Income-tax Appellate Tribunal was justified in law in upholding the order passed by the Commissioner of Income-tax under Section 263 of the Act in respect of the assessment year 1977-78 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assessment order passed by the Income-tax Officer setting off the speculation loss of Rs. 1,53,199 out of the total speculation loss of Rs. 7,25,607 determined in respect of the assessment year 1974-75 against the speculation profits for the assessment year 1977-78 was erroneous and prejudic...
Pashupati Chemicals and Pharmaceuticals Ltd. Vs. Asstt. Collr. of Cus.
Court: Kolkata
Decided on: Dec-15-1992
Reported in: 1993(64)ELT361(Cal)
Ruma Pal, J.1. The question involved in this writ application is whether the petitioner could have imported Olive Oil without a licence under the Import and Export Policy or whether it was a restricted item of import.2. There is no dispute that under the 1990-93 Import and Export Policy Olive Oil was importable under Open General Licence being classified as a 'crude durg'.3. Appendix 6 of the Import & Export Policy, 1990-93 Appendix-6 provides for the import of items under Open General Licence (OGL). Item 39 of Appendix 6 reads as follows :- __________________________________________________________________________ 'Sl. No. Item Categories of eligible importers. __________________________________________________________________________ 39 Crude drugs required for making By all persons. Ayurvedic and Unani medicines as per List 4 of this Appendix (Import of jade, pearls and corals will be allowed only in powder form and of non-jewellery quality only).' _______________________________...
Apeejay Medical Research and Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-09-1992
Reported in: (1993)45ITD1(Kol.)
1. The two appeals are by the assessee against the CIT(A)'s order No.236A/A-11/89-90 dated 27-3-1991, for the assessment year 1986-87 and No. 268/A-IX/90-91 dt. 27-3-1991, for the assessment year 1987-88, are consolidated for the sake of convenience as they relate to the one assessee and points involved are also all common.2. The ITO completed assessments for the above mentioned two years on 31-3-1989 and 24-3-1990. The assessee claimed exemption Section 10(22A) of the IT Act of its income from interest on the ground that it is an institution fulfilling the condition laid down in Section 10(22A) of the IT Act. The Assessing Officer considered the case of the assessee and rejected the claim of the assessee under Section 10(22A) of the IT Act on the ground that-(i) the main clause of the company does not authorise the company to raise any fund for philanthropic purpose; (2) further, nothing has been stated what source it will get money for philanthropic purpose; (3) even it has got the ...
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