Kolkata Court February 1992 Judgments
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Bharat Coking Coal Limited. Vs. Jharia Talkies and Cold Storage Privat ...
Court: Kolkata
Decided on: Feb-21-1992
Reported in: (1992)2CALLT357(HC),97CWN122
Altamas Kabir, J.1. This appeal is directed against the order dated 8th February, 1991, passed by a learned Single Judge of this Court disposing of the writ petition filed by M/s. Jharia Talkies & Cold Storage Private Ltd. and Anr., in which an order passed by the Collector, Dhanbad, in a proceeding, under the Bihar Public Land Encroachment Act, 1956, hereinafter referred to as the '1956 Act' for short, had been challenged.2. By judgment dated February 8, 1991, N. K. Mitra, J. directed delivery of possession of the disputed land to the writ petitioner within two weeks from the date of communication of the order.3. The present appeal was preferred on March 4, 1991, and the matter was moved before the learned Chief Justice and no steps were taken by the appellant herein to obtain stay order till actual delivery of possession back to the writ petitioner was effected in terms of the judgment.4. Order of assignment was made by the learned Chief Justice on September 10, 1991, and the appeal ...
The Oriental Insurance Co. Ltd. Vs. Sm. Maheswari Roy and Another
Court: Kolkata
Decided on: Feb-20-1992
Reported in: 1993ACJ419,AIR1992Cal330
ORDERBhagabatiProsad Banerjee, J. 1. Thisisanappealfiledby theOriental Insurance Co. Ltd. against the order dated 13th December 1989 passed in M.A.C. Case No. 291 of 1987. By the said order the Motor Accident Claims Tribunal Jalpaiguri allowed the application filed under S. 92A of the Motor Vehicles Act by which the said Tribunal directed the claimant/ opposite party to pay a sum of Rs. 7500/ - for the loss of right leg of the victum due to motor accident, inasmuch, as, a question of law has been raised in this appeal. We have decided to dispose of that question of law at the very outset by our order dated 12th August 1981. We have decided to adopt this course of action because of the action that the victim had died and his mother was substituted in place and stead of the deceased victim and if the notice was issued, in that event, the mother of the victim may not be in a position to appear and defend this case, that is why, we appointed A. B. Majunider learned Advocate as Amicus Curia...
Oriental Insurance Co. Ltd. Vs. Maheshwari Roy and anr.
Court: Kolkata
Decided on: Feb-20-1992
Reported in: II(1994)ACC111
Bhagabati Prosad Banerjee, J.1. This is an appeal filed by the Oriental Insurance Co. Ltd. against the order dated 13th December, 1989, passed in M.A.C. Case No. 291 of 1987. By the said order die Motor Accidents Claims Tribunal, Jalpaiguri, allowed the application filed under Section 92-A of die Motor Vehicles Act by which the said Tribunal directed the appellant/opposite party to pay a sum of Rs. 7,500/- for die loss of right leg of the victim due to motor accident. Inasmuch as a question of law has been raised in this appeal, we have decided to dispose of that question of law at the very outset by per order dated 12th August, 1991. We have decided to adopt this course of action because of the fact that the victim had died and his mother was substituted in place and stead of the deceased victim and if the notice was issued, in that event, the mother of the victim may not be in a position to appear and defend this case, that is why we appointed Mr. A.B. Majumdar, learned Advocate, as ...
Satyanarayan Saw Mill Vs. Satyanarayan Bagla
Court: Kolkata
Decided on: Feb-19-1992
Reported in: (1992)1CALLT441(HC)
Jyotirindra Nath Hore, J.1. This appeal is directed against the judgment and decree passed by the learned Additional District Judge, 1st Court, Howrah in Title Appeal No. 24 of 1991 dated 27.2.82 reversing those of the learned Munsif, 5th Court, Howrah in T.S. No. 102 of 1979.2. The respondent instituted the said suit for ejectment of the appellant from the suit land, for arrears of rent and mesne profits upon determination of the tenancy by service of notice. The plaintiff-deities are the owners of the land comprised at premises No. 152/2, J. N. Mukherjee Road, Salkia, How rah having an area of 11 cottahs and 11 chittaks. The plaintiff's case was that the defendant firm was a monthly tenant in respect of about 8 cottahs of the said land at a rental of Rs. 180/- per month payable according to English calendar months. The defendant and/or his predecessor had constructed pucca buildings of brick, cement and mortar on brick built walls and pillars including a three storeyed building in 19...
Commissioner of Income-tax Vs. Cominco Binani Zinc Ltd.
Court: Kolkata
Decided on: Feb-18-1992
Reported in: [1993]204ITR56(Cal)
Shyamal Kumar Sen, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred to this court for determination :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the expenditure incurred by the assessee-company on re-routing of the water pipeline is a revenue expenditure and is deductible expenditure ?'2. The facts as appear from the statement of case, inter alia, are as follows :The assessee-company carries on the business of manufacture of zinc slabs with sulphuric-acid and cadmium as by-products. The assessee-company included a sum of Rs. 4,77,080 under the head 'Repairs and maintenance and others' being expenditure included for the water pipeline including cost of pipes, labour charges and electrical inspection charges. The Income-tax Officer disallowed the said expenditure as capital expenditure.3. On an appeal having been preferred before the Commissioner of Income-tax (...
Sri Amiya Kumar Mukherjee Vs. United Bank of India and ors.
Court: Kolkata
Decided on: Feb-18-1992
Reported in: (1992)2CALLT368(HC),96CWN878
Ajoy Nath Ray, J.1. This is an application challenging the dismissal of the writ petitioner from service. The order of dismissal dated 31st March, 1988 is annexed at page-137 of the writ petition.2. Mr. Ganguly, appearing for the writ petitioner has taken three principal points. First he submitted that the substance of the allegation regarding the writ petitioner permitting withdrawal from accounts in excess of his discretionary limits has not been established and the decision has in fact been reached without considering the relevant materials in that regard. He said that the relevant material in that regard is reproduced in his answer to the supplementary affidavit of the writ petition. For substantiating his argument he pointed out page 10 of the annexures to this answer and he also relied upon the portions of the Annexures to the writ petition specially at pages 125 and 132.3. The second point of Mr. Ganguly was that in so far as the documents are concerned which were relied upon by...
Commissioner of Wealth-tax Vs. Mrs. Ratna Bose
Court: Kolkata
Decided on: Feb-17-1992
Reported in: [1993]201ITR40(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, for the assessment years 1980-81 and 1981-82, the following question of law has been referred to this court :' Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that Rules 1C and 1I) of the Wealth-tax Rules are not mandatory and in directing the Wealth tax Officer to value the assessee's ordinary, deferred and preference shares on yield basis '2. The facts relating to this reference are that the assessee acquired shares of M/s. Bengal Water Proof Works (1940) Ltd., the value of which was declared in the return at face value. The above company was not listed in any stock exchange and was not an investment company. The Wealth-tax Officer, therefore, held that Rules 1C and 1D of the Wealth-tax Rules were applicable in the matter of determination of the value of these shares and completed the assessment taking the value of the assessee's ordinary, deferre...
Dr. Bimalendu Dasgupta Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Feb-17-1992
Reported in: (1992)2CALLT224(HC)
Susanta Chatterji, J.1. It is not appreciated by this Court as to why the State respondent has not appeared in this court in spite of proper notice. The petitioner has filed an affidavit of service indicating, inter alia, that the copy of the writ petition has been served. It is submitted by Mr. Moitra, learned Counsel appearing for the petitioner that pursuant to the order of M.R. Mallick, J. (as His Lordship then was) a copy of the notice and an intimation have particularly been served upon the Secretary, Finance, Government of West Bengal for necessary appearance and for production of papers for effective adjudication of the matter in dispute. Unfortunately, in spite of such notice, none has appeared for the respondents and also for and on behalf of the Secretary, Finance. The allegations of the writ petitioner remain uncontroverted. There is no production of the records also to enable this Court to appreciate the matter contrary to the contentions made by the petitioner.2. It is st...
C. Still Export, Gmbh Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-16-1992
Reported in: (1992)41ITD437(Kol.)
1. Aggrieved against the order of the CIT(A) the assessee has preferred this appeal before us taking five grounds which are as under : 1. That the learned Commissioner of Income-tax (Appeals) erred in issuing a notice under Section 251(2) of the Income-tax Act, 1961, which is bad in law and should, therefore, be quashed. 2. That the learned Commissioner of Income-tax (Appeals), on the facts and in the circumstances of the case, was not justified in enhancing the assessment for the assessment year under consideration, as he had no power under the provisions of the Income-tax Act to do so. 3. Without prejudice to the earlier grounds of appeal it is submitted that on the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals) was not correct in not allowing the set off of the earlier years' business losses amounting to Rs. 11,34,420, including unabsorbed depreciation, against the income for the assessment year under consideration on the ground that bu...
Miss Asha Dalmia Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-14-1992
Reported in: (1992)43ITD55(Kol.)
1. These two appeals are directed against the orders of the DC(A) confirming the penalties levied against the assessee under Section 271(1)(c) of the Income-tax Act, 1961.2. These appeals arise out of the income-tax assessments of Miss Asha Dalmia, the assessee herein. The assessment years are 1977-78 and 1979-80 for which the previous years ended on 31-3-1977 and 31-3-1979 respectively. While completing the assessments for these two years under-Section 143(3)/146 of the Act, the ITO added a sum of Rs. 17,000 in the assessment year 1977-78 and a sum of Rs. 20,000 in the assessment year 1979-80 as unproved cash credits under Section 68 of the Act. He further disallowed the interest relating to these cash credits. In the first year, the cash credit appeared in the account of one Naresh Umesh Dalmia on 1-4-1976, while, in the second year, the cash credit was in the account of M/s. Sulochana Enterprise on 1-4-1978. These additions were sustained by the Appellate Tribunal and there is no d...
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