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Kolkata Court March 1992 Judgments

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Mar 26 1992

B.K. Gautam and ors. Vs. Uco Bank and ors.

Court: Kolkata

Decided on: Mar-26-1992

Reported in: 97CWN296,(1993)IILLJ358Cal

Susanta Chatterji, J.1. The present writ petition has been filed by two petitioners praying inter alia for a writ of mandamus commanding the respondents to forebear giving promotion to the respondents No. 9 to 21 in the Junior Management Grade, Scale I without promoting the petitioners first to such cadre and further directing them to promote the petitioners to such cadre on the ground that the steps taken by the respondent bank authorities are irregular and illegal. It is stated in detail that the petitioners are the employees of the UCO Bank as clerks and they are now posted in different branches. There is a scope for promotion of the clerical staff to Junior Management Grade. There is a promotion policy as framed and in terms of the agreement embodying the promotion policy, the promotion of clerical cadre to Junior Management Grade, Scale-I has certain guidelines. The specific allegation is that the respondent bank authorities have promoted the private respondents who are recommende...


Mar 25 1992

Sri Tapan Chakraborty Vs. Smt. Anjali Chakraborty

Court: Kolkata

Decided on: Mar-25-1992

Reported in: AIR1993Cal10,97CWN210,I(1993)DMC572

ORDERL.M. Ghosh, J.1. The petitioner/ husband is the appellant. He filed Matrimonial Suit No. 685 of 1987 at Alipore for dissolution of marriage on the ground of cruelty. It is an admitted position that the petitioner was married to the respondent on the 10th of May, 1968 according to Hindu rites and customs. The petitioner is an engineer and obtained HMC in MechanicalEngineering from the U.K. The parties did not dispute that for some time, after the marriage, the relationship between the two continued to be good. Out of the wedlock, two female children were born to the parties. The petitioner had a business and it continued smoothly till November, 1985, when the workshop of the petitioner came to be under lock-out. The petitioner averred that he had a very good income from the business and the paternal properties and the respondent could live a luxurious life. But since November, 1985, as stated by the petitioner, there was a financial stringency. It was alleged that since then, the r...


Mar 24 1992

Jafkay (India) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Mar-24-1992

Reported in: (1992)42ITD23(Kol.)

1. This miscellaneous application has been filed by the petitioner-company praying that our appeal order dated 22-1-1992 be amended and the appeal be decided afresh in accordance with law after hearing the applicant.2. The counsel for the petitioner-company, Sri R.K. Murarka, submitted that the assessee had taken ground in the appeal that there has been non-service of hearing/ show-cause notice by the CIT and the order passed by the CIT under section 263 is different from the ground mentioned in the show-cause notice. Thus, according to the petitioner-company the order has been passed by the CIT contrary to the mandatory provisions of rules of natural justice as laid down under section 263(1) of the Income-tax Act. The counsel for the petitioner-company further submits that though it has no grievance for passing an ex parte order by us but we ought to have suo motu called for evidence to find out whether the CIT has effected service of hearing/show-cause notice on the petitioner-compa...


Mar 24 1992

Damodar Valley Corporation Vs. B.N. Biswas and Co. Pvt. Ltd. and ors.

Court: Kolkata

Decided on: Mar-24-1992

Reported in: (1994)1CALLT68(HC)

Baboo Lall Jain, J.1. This is an appeal preferred by Damodar Valley Corporation (hereinafter also referred to as 'DVC') against the judgment and order passed by a learned single Judge of this Court in exercise of 4he powers under the Constitutional Writ Jurisdiction of this Court. By the said judgment and order the learned Judge directed issuance of a Writ in the nature of mandamus commanding the respondents to release the requisitioned premises mentioned in Annexure 'C to the writ petition application from requisition and for delivery of vacant and peaceful possession thereof to the writ petitioners on or before 30th June, 1991. The learned Judge further directed commanding the respondent No. 5 to nominate an Arbitrator to determine the compensation payable for the premises under requisition, as mentioned in Annexure 'C to the writ application, in accordance with the provisions of Section 8 of the Requisitioning & Acquisition of Immovable Property Act, 1952.2. The writ petitioner No. ...


Mar 23 1992

Commissioner of Income-tax Vs. Shree Krishna Properties Ltd.

Court: Kolkata

Decided on: Mar-23-1992

Reported in: [1993]205ITR308(Cal)

AJIT K. SENGUPTA J. - In this reference under section 256(2) of the Income-tax Act, 1961, made at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinion of this court :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal ignored relevant material in arriving at the finding that the assessee was acquiring and selling the share of Ochterlony Valley Estates (1938) Ltd. in the normal course of business as dealer in shares and whether such finding is otherwise unreasonable and/or perverse ?(2) Whether, on the facts and in the circumstances of the case, the conclusion of the Tribunal that the assessee-company was acquiring and selling shares of the said Ochterlony Valley Estates (1938) Ltd. not with the intention of having a controlling interest in the company but in the normal course of share dealing business is unreasonable or perverse ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal misd...


Mar 20 1992

Ram Gopal Garodia Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Mar-20-1992

Reported in: (1993)45ITD603(Kol.)

1. These are the appeals filed by the assessee. In these three appeals common issues are involved. They are : (ii) Whether the assessee can make claims for deduction and reliefs which were not made in the original assessments or though made and have become final can the same be reagitated in reassessment proceedings (iii) Whether the preference shares should be valued in accordance with Rule 1C(2) [in ITA No. 132 (Cal.)/90] (iv) Whether interest under Sections 139(8)/215 and 220(2) of the Income-tax Act can be allowed as a deduction in computing the net wealth and (v) Whether the interest of the assessee in the partnership firm be revalued at the time of reassessment proceedings As the issues are common in all the appeals the same are being heard and disposed of by this common order for the sake of convenience.2. At the time of hearing the assessee's counsel has not pressed for any decision on the first issue, namely, about the validity of reassessment proceedings. The same is, theref...


Mar 20 1992

Indian Iron and Steel Co. Ltd. Vs. Shri Satya Dev Singh and Others

Court: Kolkata

Decided on: Mar-20-1992

Reported in: AIR1992Cal287

ORDERAltamas Kabir, J.1. This appeal at the instance of the Indian Iron & Steel Co. Ltd., a Public Sector Undertaking, raises a short but interesting question as to whether having regard to the provisions of Arts. 14 and 19(1)(g) of the Constitution of India, the appellant Company could regulate the distribution of 'Breeze Coke' amongst a select group of users of the said commodity, to the exclusion of the writ petitioners respondents who claim to be licensed dealers thereof.2. The case made out in the writ petition is that barring the writpetitioner No. 176, which is an Association, the other writ petitioners are licensed dealers and distributors of Breeze Coke and have been carrying on business of supplying Breeze Coke for domestic use for a long time, under the direction and control of the Director of Consumer Goods, Government of West Bengal. The writ petitioners respondents have claimed that the State Government had always included Breeze Coke, which is an essential commodity, wit...


Mar 20 1992

Hindusthan Malleables and Forgings Ltd. Vs. Asstt. Collr. of Cus.

Court: Kolkata

Decided on: Mar-20-1992

Reported in: 1992(62)ELT7(Cal)

ORDERAjoy Nath Ray, J.1. In this application the writ petitioner claims for payment of export drawback as already ordered to be paid by an order of the Collector of Customs dated 16-9-1986, as upheld in revision by an order of the Central Government passed on 19th February, 1988.2. The petitioner imported from one LECO Corporation of USA a particular X-Ray machine for the purpose of detection of impurities present in molten iron being traces of such metals as silicon, manganese and phosphorus. The machine duly arrived in India but while it was being set up it was found that certain components were defective and needed replacement.3. The writ petitioner duly despatched these defective components and received back the replacement machinery in three fresh consignments. These three fresh consignments were treated as fresh imports for the purpose of payment of import duty.4. The petitioner did not object to such payment of additional duty on the replacement parts because the petitioner woul...


Mar 19 1992

Commissioner of Income-tax Vs. Shri Krishna Bandar Trust

Court: Kolkata

Decided on: Mar-19-1992

Reported in: [1993]201ITR989(Cal)

Ajit K. Sengupta, J.1. In this reference made at the instance of the Revenue, the following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1984-85 :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income of Shri Krishna Bandar Trust should be assessed taking the status of the assessee as 'individual' and not 'association of persons' and, consequently, the deduction under Section 80L of the Income-tax Act, 1961, should be allowed ?'2. Shortly stated, the facts are that the assessee is a discretionary trust and was assessed in the status of an 'association of persons'. The assessee claimed relief under Section 80L of the Income-tax Act, 1961. The Income-tax Officer was of the view that, having regard to the provisions of Explanation 2 to Section 164 of the Income-tax Act, 1961, a discretionary trust has to be taxed as an association of persons and,...


Mar 19 1992

Coal Employees Union and ors. Vs. Coal India Ltd. and ors.

Court: Kolkata

Decided on: Mar-19-1992

Reported in: (1992)2CALLT261(HC),[1992(65)FLR922],(1993)ILLJ646Cal

Susanta Chatterji, J.1. The present writ petition has been filed by Coal Employees' Union and its General Secretary Sukdeb Sarkar praying inter alia for a writ of mandamus to command the respondents to withdraw and/or cancel the impugned order No. CIL/Civil/2.08 (Z)/249 dated July 9, 1990 issued by the Executive Engineer (Civil) being Annexure 'C' to the writ petition, on the ground that the service condition of the petitioner to work for five days a week has been sought to be changed asking them to work for six days a week in contravention of Section 9-A of the Industrial Disputes Act. Section 9-A of the Industrial Disputes Act provides inter alia that no employer who proposes to effect any change in the conditions of service applicable to any workman in respect of any matter specified in the 4th Schedule, shall effect such change:'(a) without giving to the workmen likely to be affected by such change a notice in the prescribed manner of the nature of the change proposed to be effecte...


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