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Kolkata Court March 1992 Judgments

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Mar 06 1992

Damodar Valley Corporation and ors. Vs. Damodar Valley Corporation Dis ...

Court: Kolkata

Decided on: Mar-06-1992

Reported in: (1992)2CALLT244(HC)

Paritosh Kumar Mukherjee, J.1. This appeal arises out of the judgment and order dated October 11, 1991 delivered by N. K. Mitra, J. of this Court whereby the writ application was finally disposed of by the learned Judge by directing the respondents to allow 91 persons (who affirmed supplementary affidavits and had been able to prove the authenticity of their respective titles) to be absorbed without any delay, by Damodar Valley Corporation (hereinafter referred to as D.V.C.).2. The facts leading to the moving of the writ petition by the Damodar Valley Displaced Employees' Union (hereinafter referred to as the Union), and the others are set out hereinbelow.3. Petitioner No. 1 the Union and petitioner Nos. 2 and 3, who were added as petitioners, moved this joint writ petition, inter alia, praying for writ in the nature of Mandamus upon the respondents concerned, to give appointment to the 'displaced persons' not only from the 'existing approved panel in existing formation' as per office ...


Mar 06 1992

H.C.L. Ltd. Vs. Union of India (Uoi)

Court: Kolkata

Decided on: Mar-06-1992

Reported in: (1993)1CALLT1(HC),1992(40)ECC257,1992(59)ELT507(Cal)

ORDERThe goods totally valued at 122,029,800 (CDF) equivalent to Rs. 1,37,88,678 (CIF) covered by invoice Nos. 2233/90, 2243/90, 2244/90, 2284/90, 2285/90, 2375/90, 2548/90, 2245/90, 2272/90, 2287/90 and 5013/90 were liable to confiscation under Section 111(d) of the Customs Act, 1962. However, these goods have been released at various times on the strength of ITC Bonds executed by the importers. Accordingly, I order that a sum of Rs. 1,35,00,000/- (Rupees one crore thirty five lakhs only) towards the value of the goods be appropriated to Government in terms of the ITC bonds executed by M/s. HCL in respect of the said consignments.I also impose a penalty of Rs. 25 lakhs (Rupees twenty five lakhs only) on M/s. Hindustan Computer Limited (Reprographic Divn.) New Delhi, under Section 112(a) of the Customs Act, 1962.The total invoice value of 130,484,724 (CIF) for the 9 consignments in question is ordered to be accepted as the transaction value for purposes of assessment. It is open to the...


Mar 06 1992

J. K. Trust Vs. Commissioner of Wealth-tax.

Court: Kolkata

Decided on: Mar-06-1992

Reported in: [1993]205ITR524(Cal)

AJIT K. SENGUPTA J. - In this consolidated reference, the Tribunal has referred to us the following question under section 27(1) of the Wealth-tax Act, 1957, for the assessment years 1973-74 and 1974-75 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee-trust was liable (sic) to pay Wealth-tax because of the provisions of section 21A of the Wealth-tax Act, 1957 ?'Shortly stated, the facts are that the assessee, a charitable trust, was denied the exemption under section 5(1) (i) of the Wealth-tax Act by the Wealth-tax Officer who held that the assessee made prohibited investment in shares of different concerns which had made substantial contribution to the assessee-trust thereby attracting the provision of clause (e) read with clause (b) of sub-section (3) of section 13 of the Income-tax Act, 1961. The Wealth-tax Officer held that the prohibited investment in the shares of such concerns attracting section 13(3) did not, howe...


Mar 04 1992

Janhabi Talukdar and ors. Vs. the State of West Bengal and ors.

Court: Kolkata

Decided on: Mar-04-1992

Reported in: (1992)2CALLT228(HC)

Susanta Chatterji, J.1. The present writ petition has been filed by 15 petitioners' praying, inter alia, for a writ of mandamus challenging the impugned notification dated 14.6.85 issued by the Secretary, Department of Agriculture, Government of West Bengal and fixation of revised scale of pay of Rs. 300-685/- according to the provisions of West Bengal Service (Revision of Pay & Allowance) Rules, 1981. It is stated in details that the petitioners are fitter mechanics employed at different stations under Directorate of Agriculture, Government of West Bengal. After successful completion of the training course and having acquired qualifications the petitioners were allegedly appointed as fitter mechanics in the scale of Rs. 180-360/- under Government order dated 7.2.74. The said scale of pay had been revised with effect from 1st April, 1970 by appropriate notifications. The respondent No. 3, Chief Engineer (Agriculture), Government of West Bengal by issuing G.O. No. 14175(2)-Estt-7C/79 da...


Mar 02 1992

United Bank of India Vs. Bharat Electrical Industries Ltd.

Court: Kolkata

Decided on: Mar-02-1992

Reported in: [1993]76CompCas317(Cal),96CWN549

N.P. Singh, C.J.1. This appeal has been filed on behalf of the United Bank of India against an order dated December 11, 1989, passed by a learned judge of this court, directing sale of the assets of the Bharat Electrical Industries Limited (in liquidation } ( hereinafter referred to as ' the company ' ) to the State of West Bengal, on payment of Rs. 1 crore.2. The appellant, who is admittedly a secured creditor, has made a grievance in this appeal that, when, in the sale notice, Rs. 2.50 crores was fixed as the reserve price for the sale of the assets of the company, the learned judge should not have accepted the offer of the State of West Bengal of Rs. 1 crore only.3. Counsel appearing for the State of West Bengal and the official liquidator pointed out that, from the different orders passed by the learned judge, it would appear that the official liquidator was directed several times to publish the sale notice in different newspapers inviting sealed tenders for sale of the assets of t...


Mar 02 1992

Howrah Indl. Estate Bonded Warehouse Vs. Collector of Customs

Court: Kolkata

Decided on: Mar-02-1992

Reported in: 1992(59)ELT530(Cal)

ORDERSuhas Chandra Sen, J.1. The petitioner carries on business, inter alia, of running Public Bonded Warehouse since October, 1980. The warehouse is situated at premises No. J-14, Industrial Estate, Balitikuri, Howrah. The warehouse is utilised by importers for storage of imported goods without payment of duty under Section 57 of the Customs Act, 1962.2. Sections 57 and 58 are as under:'S. 57. Appointing of public warehouse. - At any warehousing station, the Assistant Collector of Customs may appoint public warehouses wherein dutiable goods may be deposited without payment of duty.S. 58. Licensing of private warehouses. - At any warehousing station, the Assistant Collector of Customs may license Private warehouses wherein dutiable goods imported by or on behalf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited without payment of duty'.3. Warehousing station has been defined in Section 2(45)...


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