Kolkata Court March 1992 Judgments
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Ashok Kumar Chowdhury Vs. Calcutta Port Trust and ors.
Court: Kolkata
Decided on: Mar-19-1992
Reported in: (1993)1CALLT52(HC),96CWN970,(1993)ILLJ541Cal
Ajoy Nath Ray, J.1. I am of the opinion in this matter that the respondents need not be called upon to reply.This is an application for quashing of an order of dismissal dated August 14, 1987 dismissing the writ petitioner from the service of the Calcutta Port Trust on grounds of defalcation of money and unauthorized leave.2. The facts of this case are that the writ petitioner was handed over a sum of Rs. 5,06,984.33 for the purpose of disbursement of moneys against bills for the month of January, 1986. The writ petitioner is said to have made certain disbursements, and kept balance cash moneys and bills against which payments had been made, locked in his cage on and from January 31, 1986.3. The show-cause notice regarding the enquiry to be held further states that from February 1, 1986 the writ petitioner started to absent himself. As port employees who had not collected payments were pressing for payments, the cage in which the moneys and bills in the custody of the writ petitioner w...
Shibsankar Samanta Vs. Smt. Sobhana Samanta
Court: Kolkata
Decided on: Mar-18-1992
Reported in: 1992CriLJ2196
Gitesh Ranjan Bhattacharjee, J.1. This criminal revision is directed against the judgment and order dated the 14th February, 1990 passed by the Additional Sessions Judge, Midnapore in Criminal Motion No. 150 of 1989 whereby the learned Judge granted maintenance to the opposite party, Smt. Sobhana under Section 125, Cr.P.C. at the rate of Rs. 400/- per month for herself and a further sum of Rs. 400/- for her minor son from the date of filing of the _ application after setting aside the order of the learned Judicial Magistrate, 1st Court, Contai passed in Misc. Case No. 171 of 1987 dismissing the application under Section 125, Cr.P.C. The case of the opposite party is that she is the married wife of the petitioner Shibsankar Samanta and after marriage they resided together as husband and wife and a male child was born to them. It is alleged by her that Shibsankar used to ill treat her and even to assault her and ultimately she was driven away by him along with her son and since then she ...
Commissioner of Income-tax Vs. Savan Public Charitable Trust
Court: Kolkata
Decided on: Mar-16-1992
Reported in: [1993]201ITR877(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1984-85, the following question of law has been referred to this court :' Whether, on the facts and in the circumstances of the case and on a correct interpretation of the law, the Tribunal was justified in holding that the amended provisions of Section 13(1)(d) of the Income-tax Act, 1961, came into play only in those cases, where the cut off date (November 30, 1983) falls within the relevant previous year and thereby allowing exemption under Section 11 of the Income-tax Act to the assessee ?'2. The brief facts of the case are that the assessee is a public charitable trust. It claimed exemption under Section 11 of the Income-tax Act, 1961, in respect of its income. The Income-tax Officer rejected the claim holding that the assessee had violated the provisions of Section 13(1)(d) read with Section 11(5) of the Income-tax Act, 1961. In appeal, the Commissioner of Income-ta...
Commissioner of Wealth-tax Vs. Smt. Mohini Devi Choraria
Court: Kolkata
Decided on: Mar-16-1992
Reported in: [1993]203ITR799(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 27(3) of the Wealth-tax Act, 1957, for the assessment year 1982-83, the following questions of law have been referred to this court :'(1) Whether, on the facts and in the circumstances of the case and on a proper interpretation of Section 7(4) of the Wealth-tax Act, 1957, the Tribunal was justified in law in holding that the option under the aforesaid section was not irrevocable and could be exercised in each year for a different residential house and not only once in respect of a particular residential house ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee was entitled to exercise fresh option under Section 7(4) of the Wealth-tax Act, 1957, in respect of her Bombay flat for the assessment year 1982-83 even though that option was earlier exercised in respect of her Calcutta flat ?'2. Shortly stated, the facts are that the assessment year involved is 1982...
Gopal Hosiery Vs. Assistant Collector of Central Excise
Court: Kolkata
Decided on: Mar-16-1992
Reported in: 1993(41)ECC18,1992(58)ELT542(Cal)
Suhas Chandra Sen, J.1. The facts of the case are as under:-2. The petitioner at all material times carried on and still now carries on the business of manufacturing hosiery garments. By the Finance Act, 1971 a new Tariff Item No. 22D was inserted in the First Schedule to the said Act for the first time which covered inter alia articles of ready to wear apparel including undergarments and body supporting garments but excluding articles of hosiery. As articles of hosiery were specifically excluded, the petitioner was admittedly not liable to pay any central excise duty at that time and there was no dispute with regard thereto.3. Tariff Item No. 68 was inserted in the First Schedule to the said Act with effect from March 1,1975. The Central Excise Authorities thereafter took the view that the petitioner had become liable to pay central excise duty on the said goods under Tariff Item No. 68. The petitioner was required by the central excise authorities to obtain central excise licence and...
Indian Oxygen and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-13-1992
Reported in: 96CWN761,1992(40)ECC1
Ajoy Nath Ray, J. 1. This is a writ application where the applicant Indian Oxygen Ltd., claims to be outside the purview of the Research and Development Cess Act, 1986 in regard to certain purchase of machinery from three foreign countries and in regard to importation of specialized service for supervising, advising and guiding in the matter of erection, commissioning and performance tests of those machines.2. The preamble, Sub-section 2(h) and Section 3 of the aforesaid Act being Act 32 of 1986 are set out below:-'An Act to provide for the levy and collection of a cess on all payments made for the import of technology for the purposes of encouraging the commercial application of indigenously developed technology and for adapting imported technology to wider domestic application and for matters connected therewith or incidental thereto. 2(h) 'technology' means any special or technical knowledge or any special service required for any purpose whatsoever by an industrial concern under an...
Santosh Dey Vs. Smt. Archana Guha and anr.
Court: Kolkata
Decided on: Mar-13-1992
Reported in: (1992)2CALLT1(HC)
Gitesh Ranjan Bhattacharjee, J.1. Thid revisional application isi directed against the order dated the 3rd April, 1991 passed by the Learned Metropolitan Magistrate, 7th Court, Calcutta in Case No. C/3285/77 dismissing an application filed by the petitioner/accused under Section 245(3) of the Code of Criminal Procedure, 1973 praying for an order of discharge as the prosecution could not complete the evidence before charge within 4 years from the date of his appearance in the case. The complainant Smt. Archana Guha filed a petition of complaint and thereafter Summonses were issued against the accused persons under Sections 166, 330/34, 331/34, 348/34 and 509 I.P.C. The petitioner accused Santosh Dey appeared in that case on 11-2-78. It is relevant here to mention that Runu Guha Neogi who is also an accused appeared in the case on 5-11-77. By an order dated 20-12-78 the case was then committed by the Learned Magistrate to the Court of Session for trial. There-after this Court was moved a...
Mahabir Prasad Bubna Vs. United Bank of India
Court: Kolkata
Decided on: Mar-12-1992
Reported in: AIR1992Cal270
1. In this suit the plaintiff has claimed for a decree for Rs. 1,56,000/-and odd and return for certain securities pledged with the Bank.2. By reason of an interlocutory order the sum of Rs. 6000/- and odd and the securities claimed have been returned by the defendant Bank to the plaintiff and as such the suit servives only to the extent of the sum of Rs. 1,50,000/- and interest thereupon pend-ente lite and upon judgment. The Bank has not disputed about the return of the sum of money of Rs. 6310.40 or the return of securities, or that the same should in any manner be altered by this decree, and as such the said returns are declared to have been done appropriately.3. The plaintiff had a long standing account with the Give Row Branch of the defendant bank i.e. United Bank of India and the suit arose out of two cheques both bearing date 4th November, 1982. The cheques were on their faces drawn as self-bearer cheques for the respective sums of Rs. 70,000/- and Rs. 80,000/-.4. The plaintiff...
K.N. Razdan Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-12-1992
Reported in: [1993]204ITR83(Cal)
Ajit K. Sengupta, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment years 1979-80, 1981-82 and 1982-83. The facts leading to this reference are that the assessee, an individual, purchased two office flats bearing Nos. 13A and 12F in premises No. 46C, Chowringhee Road, Calcutta, in terms of an agreement for sale dated December 4, 1972, from Western Building Corporation which had constructed the said property. The assessee took possession of both these office flats and let these out to two different tenants and received rents from such tenants. No conveyance deed in respect of either of these said two flats has been executed by Western Building Corporation in favour of the assessee so far. The assessee did not offer the aforesaid rental income for taxation in his own hands from the very beginning on the ground that, in the absence of any conveyance deeds, he was not the legal owner of either of these two flats. The flats being immovable prope...
Food Corporation of India Vs. Hari Prasad Kanoria and Others
Court: Kolkata
Decided on: Mar-11-1992
Reported in: AIR1992Cal346,96CWN658
ORDERTarun Chatterjee, J.1. This appeal has been filed on behalf of the Food Corporation of India (hereinafter referred to as 'the Corporation') against the judgment of a learned Judge of this Court refusing to set aside an award dated 3rd January 1986 in favour of the respondent, directing payment of Rs. 1,78,961.56 with interest at the rate of16% per annum from 16th March 1981 to the date of the payment thereof or the date of the decree, whichever was earlier.2. The Corporation by a public notice dated 25th April 1980 notified that a public auction for sale of damaged food grains declared unfit fqr human consumption shall be held in the office of the Regional Manager of the Corporation on 15th, 16th and I7th May 1980. It was also notified that intending purchasers might obtain detailed terms and conditions of the sale from the office of the District Manager of the Corporation at Burdwan and Deputy Manager (QC) Office at Calcutta.3. At the public auction held on 16th May 1980 the resp...
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