Kolkata Court February 1992 Judgments
The State of West Bengal and ors. Vs. Chandra Nath Banik
Court: Kolkata
Decided on: Feb-28-1992
Reported in: 1992CriLJ2209
N.P. Singh, C.J.1. This appeal has been filed on behalf of State of West Bengal and its authorities for setting aside the Judgment and Order dated 20th January, 1992 passed by a learned Judge of this court on a writ application filed on behalf of the writ petitioner-respondent.2. When the application filed on behalf of the appellant-State for staying operation of the judgment and order under appeal was taken up for hearing, learned counsel appearing for both the parties suggested that the appeal itself be treated as on day's list for hearing and be disposed of along with the application for interim relief. Accordingly, the appeal taken up for hearing along with the application for interim relief.3. The writ petitioner-respondent (hereinafter referred to as the respondent) was an accused for having committed a pre-planned brutal murder of his daughter-in-law one Debjani. After trial he was sentenced to death which was confirmed by this High Court as well as by the Supreme Court on appea...
Tag this Judgment!Suk Deb Singh Rai and ors. Vs. Jyoti Ranjan Banerjee
Court: Kolkata
Decided on: Feb-27-1992
Reported in: (1992)2CALLT83(HC),96CWN820
Amulya Kumar Nandi, J.1. This revision is directed against order No. 16 dated 14-6-91 passed by the Munsif, First Additional Court, Alipore in Title Execution Case No. 11 of 1990.2. The decree holder-opposite party filed a suit for eviction on the grounds of reasonable requirement, sub-letting and default. On these several grounds trial court granted a decree for eviction on 30-5-69. The judgment-debtors-petitioners preferred an appeal being Title Appeal No. 1059 of 1969 which is still pending.3. The judgment debtors filed an application under Section 17D of the West Bengal Premises Tenancy Act hereinafter called the Act on 22-12-69. Section 17D of the Act is reproduced :'Power of Court to set aside decrees passed on account of default in the payment of rent.-(1) Where before the commencement of the West Bengal Premises Tenancy (Amendment) Act, 1968, a decree for the recovery of possession of any premises was passed-(a) in a suit under this Act, in which no order had been made under Su...
Tag this Judgment!Hariprasanna Ghose and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-27-1992
Reported in: (1992)2CALLT402(HC)
Khwaja Mohammad Yusuf, J.1. The petitioners are the Sub-Inspectors of Calcutta Police Force in the scale of pay of Rs. 200-350/- with effect from 1st July, 1970 and after their training they have been permanently absorbed in different units of Calcutta Police. Under ROPA Rules, 1971 the scale of pay of SubInspector was Rs. 300-600/- and under ROPA Rules, 1981 it was fixed at Rs. 300-910/-- The grievances of the petitioners are that the State Government extended the benefits of New/Intermediate Selection Grade to eight Sub-Inspectors being respondents Nos. 5 to 12 who were all batch-mates of the petitioners and they were recruited as Sub-Inspectors on the same date as the petitioners. The extension of Selection Grade were given with effect from 21st April, 1981 in the Selection Grade scale of Rs. 560-825/-The names of the said eight private-respondents are set out in paragraph 3 of the writ petition with serial number in Gradation List. It is con tended that according to the Appointment...
Tag this Judgment!Assistant Commissioner of Vs. Sri Radheshyam Poddar
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-26-1992
Reported in: (1992)41ITD449(Kol.)
1. This is an appeal filed by the Assistant Commissioner of Income-tax, Comp. Circle-II(I), Calcutta against the order of the CIT (Appeals) dated 26-7-1988. The grievance of the revenue in this appeal is about the deletion of Rs. 4,93,000 on account of extra salary and deletion of Rs. 49,500 added by the ITO as income from undisclosed sources.2. The brief facts of the case are that the assessee filed his return of income declaring an income of Rs. 65,320. There was a search under Section 132 in the residential premises of the assessee on 28-1-1987.During the course of search the authorised officer found an unsigned typed sheet of paper styled as "Memorandum of Understanding" (for short MOU) the gist of which is as under : (4) Residential facilities at Kyd St., Calcutta - transfer of tenancy to be arranged. Monthly rent to be recovered from 2(a) and extra for Rs. 3 lakhs from (5) The Assessing Officer noted that the assessee joined Naihati Jute Mills Co. on 12-10-1982 on a monthly sala...
Tag this Judgment!M/S. Arvind Enterprise Vs. M/S. Saraogi Enterprises
Court: Kolkata
Decided on: Feb-26-1992
Reported in: AIR1993Cal24,(1992)2CALLT102(HC),1992(2)CHN7,96CWN810
ORDERS.K. Mookherjee, J.1. This Revision has been directed against the judgment and order dated 8th January, 1991 passed by the Full Bench under S. 38 of the Presidency Small Cause Courts Act.2. The plaintiff filed a suit for recovery of a sum of Rs. 7482/- and odd and aSso of interest thereon against the defendant. The defendant, however, paid the principal before service of summons upon him by cheque, which was encashed by the plaintiff. In the written statement the defendant asked for disposal of the suit on full satisfaction on the ground that the claim had been satisfied. The plaintiff filed an application for recording such receipt and for proceeding with the suit for realisation of interest. Since on the date fixed, defendant was not present. Trial Court fixed 6-9-89 for ex partc order. The trial Judge rejected the plaint for extinguishment of the cause of action in the absence of the defendant against the plaintiff. The plaintiff preferred an application under S. 38 of the Pres...
Tag this Judgment!National Insurance Co. Ltd. and Another Vs. Om Prakash Poddar
Court: Kolkata
Decided on: Feb-25-1992
Reported in: II(1993)ACC561,1993ACJ616,AIR1993Cal26
1. In this Suit, the first plaintiff claims upon a subrogation from the second plaintiff who is stated to have lost goods (being tea in chests) by reason of the doings of the servants or agents of the defendant, a common carrier.2. Learned Counsel for the defendant has already prayed for leave to retire for lack of communication with the defendant and such leave has been granted. However, the written statement of the defendant is on record. Notwithstanding such retirement of counsel, in my opinion a judgment can be passed in favour of the 1st plaintiff upon the admissions contained in the written statement. As the first plaintiff was not in a position to call any witness or formally prove any documents, it is somewhat fortunate for the plaintiff that several noteworthy admissions are contained in the written statement. In paragraph 13 of the written statement, there is admission about delivery of the goods to the defendant and the said delivery being made in regard to the business of t...
Tag this Judgment!J.P. Goel (Huf) Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-24-1992
Reported in: (1992)41ITD390(Kol.)
1. This appeal filed by the assessee is directed against the order of the CIT, West Bengal-I, Calcutta, dated 29-1-1987 passed under Section 263 of the I.T. Act for the assessment year 1981-82 for which the previous year ended on 11-4-1981 (Ramnavami).2. In order to appreciate the controversy in the proper perspective, the facts leading to the passing of the order under Section 263 may be briefly narrated at the outset. The assessee is a HUF and a partner in M/s. Goel Industries Manufacturing Iron Buckets and Steel Pipes. There was a search of residential premises of the assessee-HUF at No. 10 Digambar Temple Road, Calcutta-700007, on 9-9-1980 under Section 132 of the I.T. Act. The following assets were found and seized at the time of search:(a) Cash - Rs. 5,09,000(b) Primary gold valued by the department at - Rs. 1,23,178(c) Silver bars valued by the department at - Rs. 23,976(d) Guineas valued by the department at - Rs. 6,500(e) Jewellery and ornaments valued by the department at - ...
Tag this Judgment!Assistant Commissioner of Vs. Park Hotel (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-24-1992
Reported in: (1992)41ITD501(Kol.)
1. The appeals are by the department and the cross-objections are by the assessee. The assessment years involved arc 1984-85 to 1986-87.Since the appeals and the cross-objections were heard together they are disposed of by this common order for the sake of convenience.2. The facts leading to the appeals by the department are these : The assessee is a closely-held company. In respect of the assessment years 1984-85 to 1986-87 the assessee was liable to wealth-tax by virtue of the provisions of Section 40 of the Finance Act, 1983 which revived in a limited way, the levy of wealth-tax relating to companies. According to the said provisions, closely-held companies were liable to wealth-tax for and from the assessment year 1984-85. In the assessments to wealth-tax, the WTO included a sum of Rs. 3,65,37,350 as value of the immovable property at No. 15, Park Street, Calcutta. The assessee-company is having a leasehold interest in the said property for a period exceeding six years. This fact ...
Tag this Judgment!Surabhi Leathers Pvt. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Feb-24-1992
Reported in: 1992(59)ELT253(Cal)
Ruma Pal, J.1. The issue involved in this application is the interpretation of Public Notice No. 238-ITC (PN)/90-91 dated 31-10-1991 (referred to as the first Public Notice). By the first public notice modifications were effected to the Import & Export Policy 1990-93 (referred to as the Policy). One of the modifications was the dispensing with the 'actual user conditions' in respect of import of raw materials, components, consumables and spares appearing in Appendix 6, List 8, Part I of the Policy. The factual background in which this issue has arisen is noted briefly. According to the petitioner this deletion entitled the import of the named items in Appendix 6 of the Policy by all persons. Acting on this assumption the petitioner entered into an agreement with a foreign seller for import of goods covered by Appendix 6, List 8, Part I as already stated. The goods were shipped on 5th December, 1991 and arrived in Calcutta Port on 16th January, 1992. On 13th January, 1992, the petitione...
Tag this Judgment!Commissioner of Income-tax Vs. Black Diamond Beverages Ltd.
Court: Kolkata
Decided on: Feb-21-1992
Reported in: [1993]201ITR48(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1981-82, the following question of law has been referred to this court :' Whether, on a proper appreciation of the facts of the case and on a correct interpretation of law, the Appellate Tribunal was justified in holding that the assessee was entitled to investment allowance on generators ?'2. Shortly stated, the facts are that the assessee, a limited company was deriving income from beverages. The assessee installed a generator in its factory to supply power to the main plant during the course of failure in the supply of electricity. The assessee claimed investment allowance on the generator. The Inspecting Assistant Commissioner of Income-tax disallowed the claim on the ground that the generator at best gave indirect assistance for the manufacturing process during the period of power failure. The assessee did not manufacture or produce any article or thing as envisaged i...
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