Kolkata Court April 1992 Judgments
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Tor Steel Research Foundation Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-23-1992
Reported in: (1992)42ITD39(Kol.)
1. These three appeals filed by the assessee pertain to the assessment years 1981-82 to 1983-84. For the assessment years 1981-82 and 1982-83, they are directed against the common order of the Commissioner of Income-tax, dated 19-2-1990, passed under Section 263 of the Income-tax Act. For the assessment year 1983-84, the appeal is directed against the order dated 24-3-1987 passed by the CIT(A) in appeal against the assessment order under Section 143(3) read with Section 164(1)/144 A of the Act. The issue in all the appeals is common; in fact, while passing the order under Section 263, the CIT has relied on and adopted the reasons, set out in the order of the CIT(A) for the assessment year 1983-84. Since the issue is common and since all the appeals were heard together on the same day, we dispose them of by a common order, for the sake of convenience.2. The question posed before us for decision is whether the assessee-trust is liable to be assessed at the maximum marginal rate of tax u...
Bongaigaon Refinery and Petrochem. Ltd. Vs. Collr. of C. Ex. (A)
Court: Kolkata
Decided on: Apr-23-1992
Reported in: 1994(46)ECC87,1994(69)ELT193(Cal)
Ruma Pal, J.1. The question involved in this Writ Petition is whether the Appellate Authority had properly exercised its discretion under Section 35F of the Central Excises and Salt Act, 1944, in rejecting the petitioner's application for dispensing with the deposit as a pre-condition to the petitioner's preferring an appeal.2. The petitioner is a Government of India Undertaking and a manufacturer of Petroleum, Petrochemical and Petrochemical based products. The admitted facts are that the petitioner has a large area covering 3.926 square kilometers encircled by a boundary wall at Dhaligaon. With this area the petitioner has a refinery as well as other units producing, inter alia, Xylene and Polyester Staple Fibre.3. The subject matter of the petitioner's appeal is a Notification under which the petitioner claims exemption. That Notification which is Notification No. 28/89-C.E., dated 1-3-1989 reads as follows :'Exemption to goods other than blended or compounded lubricating oils and g...
Gautam Kundu Vs. State of West Bengal and Sm. Shaswati Kundu
Court: Kolkata
Decided on: Apr-22-1992
Reported in: (1992)2CALLT130(HC),96CWN751
Gitesh Ranjan Bhattacharjee, J.1. This criminal revision is directed against the Order dated 1st February, 1992 passed by the learned Additional Chief Judicial Magistrate, 24-Parganas (South), Alipore in Misc. Case No. 143 of 1991 (T.R. 48/92). Smt. Shaswati Kundu, the OP. herein filed the said case being case No. 143/91 for maintenance under Section 125, Criminal Procedure Code for herself and her minor child against her husband Goutam Kundu, the petitioner herein. 'The marriage between the parties took place on 16th January, 1990 and Smt. Shaswati Kundu gave birth to a daughter on 3rd January, 1991. The husband disputed the paternity of the child and prayed before the Court below for blood group test of the child with a view to proving that it was somebody else through whom the wife conceived the child and consequently he was not liable to pay maintenance for the child which is not his child. The learned Court below by its impugned order dated the 1st February, 1992 rejected the pray...
On the Death of Aamal Dasgupta, Ashok Dasgupta and Others Vs. Dwijendr ...
Court: Kolkata
Decided on: Apr-21-1992
Reported in: AIR1992Cal341
ORDERSunil Kumar Guin, J.1. This appeal is directed against the judgment and decreepassed by the learned Additional District Judge, 5th Court, Alipore on 14-8-80 in Original Suit No. 7 of 1977 whereby he decreed the suit and directed grant of probate with a copy of the will annexed.2. The short question that arises for determination in this appeal is that whether the testatrix Priyambada Dasgupta revoked her will dated 15-7-65 Ext. 3 by means of a registered deed of revocation dated 2-4-66 Ext. H. If this question is answered in the affirmative then the appeal will succeed and grant of probate as has been made by the learned Addl. District Judge will be set aside, because there cannot be any grant of probate in respect of a will which had already been revoked by the testator or the testatrix. If the question is answered in the negative then there can be no manner of doubt that this appeal will fail as no other contention has been raised in this appeal on behalf of the appellants.3. Pri...
Samir Bhattacharya and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-20-1992
Reported in: (1992)2CALLT333(HC)
Khwaja Mohammad Yusuf, J.1. All the four writ petitions were heard analogously and are disposed of by this Judgment.2. The writ petitioners joined the West Bengal Home Guard, Border Wing Home Guard, from time to time since 1978 and thereafter. The petitioners are divided into four categories of the Border Wing Home Guard, namely, Constable, Havildar, Nayek and Lance Nayek and after undergoing a training of 75 days or so they were given Certificates. Some of the petitioners are rendering services for more than 10 years, some 12-13 years, 8 and 7 years and the like, uninterruptedly or without any break. They were appointed under West Bengal Ordinance No. XI of 1962 which subsequently merged into the West Bengal Home Guards Act, 1962 with effect from 14th December, 1962. In the appointment/enrolment certificate the following is noted : 'While on duty will have the same powers, functions and privileges as a Police Officer appointed under Act V of 1861.' This Act V of 1861 is the Police Act...
Steel Authority of India Limited Vs. Ashoke Das and ors.
Court: Kolkata
Decided on: Apr-15-1992
Reported in: (1992)2CALLT468(HC)
1. This appeal has been filed against an order dated 9th December, 1991 passed by a learned Judge of this court during the pendency of the writ application filed on behalf of the writ petitioner-respondent No. 1. It appears that a grievance has been made on behalf of the writ petitioner-respondent that his services have been illegally terminated by the appellant-Steel Authority of India Limited.2. The learned Judge by the impugned order, has directed the respondent authorities to refer the dispute relating to the illegal termination of the petitioner's service before the appropriate tribunal within the time fixed in the said order.3. In view of Section 10 of the Industrial Disputes Act (hereinafter referred to as the Act) if the appropriate government is of opinion that any industrial dispute exists or is apprehended, it may refer such dispute to any court or tribunal, for adjudication. It has been pointed out in several judgments by the Supreme Court that this power has to be exercise...
Shyama Charan Auddy and Another Vs. Smt. Bimala Bala Sen and Another
Court: Kolkata
Decided on: Apr-10-1992
Reported in: AIR1993Cal14,96CWN864
ORDERA.M. Sinha, J.1. This revision is directed against the judgment and order passed by the learned Assistant District Judge, 3rd Court, Alipore in Money Execution Case No. 19 of 1970 rejecting the application filed by revisionist-petitioners purported to be one for obtaining an information as to dues of the decree-holder on the money decree for the purpose of paying it off and for certain other directions. In a money suit the decree-holder obtained a decree for a sum of Rs. 6100/- against the revisionist-petitioner and his co-sharers. The co-sharers, it was said, agreed to pay off all their dues in the money execution case and as such they wanted to be favoured with the information of the court as to the exact amount payable by them. They stated that they were ready to pay the said dues by Challan on the next day of the supply of such information.2. Their immovable property, namely, 11cottahs of land with a two storied pucca building situated at 46 and 48, R. K. Chatterjee Road, Kasb...
Lakshmi Narayan Board Mills Private Limited Vs. Commissioner of Income ...
Court: Kolkata
Decided on: Apr-10-1992
Reported in: [1994]205ITR88(Cal)
Shyamal Kumar Sen, J.1. On an application of the assessee under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred to this court the following question :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the disallowance of carry forward of loss and running expenses to the assessee ?'2. The assessee, however, challenged the Tribunal's order by one more question on the ground of perversity which the Tribunal declined to refer.3. In pursuance of an order under Section 256(2), the Tribunal drew up a statement of case and referred the said additional question separately. The question is as under :'2. Whether, on the facts and in the circumstances of the case, the findings of the Tribunal that-- (i) it cannot be said that the assessee has any intention to restart the business ; and(ii) it cannot be said that the assessee was in a position to carry on business are perverse and/or contrary to the materials on record ?' ...
Moumita Mitra and ors. Vs. Rabindra Nath Basu and ors.
Court: Kolkata
Decided on: Apr-10-1992
Reported in: (1992)2CALLT434(HC),96CWN941
Amal Kanti Bhattacharji, J.1. This revisional application is directed against an order of the Assistant District Judge, fifth court, Alipore by which he ordered the striking out of certain properties from the schedule to the plaint of a partition suit. The facts of the case may be succinctly stated as follows.2. The original plaintiff one Paresh Nath Basu instituted a partition suit against his brother Naresh Chandra Basu, Naresh's son and wife Ramendra Nath Basu and Amala Basu and the plaintiff's mother Sarojini Basu for partition of their undivided properties mentioned in the different schedules to the plaint. The suit was decreed in part by the lower court in the preliminary form. On appeal the first Appellate Court allowed the appeal in part and decreed the suit in a preliminary form. The plaintiff got a decree for partition in respect of 5/12th share-in the 'Ka', and 'Ja' schedule properties and half share in respect of 'Kha', 'Ga', 'Gha', 'Uma' and 'Chha' schedule properties. The...
Indian Rayon and Industries Ltd. and ors. Vs. Union of India (Uoi) and ...
Court: Kolkata
Decided on: Apr-10-1992
Reported in: 1992(40)ECC100
ORDERAjoy Nath Ray, J.1. In this application the writ petitioner seeks to be relieved from payment of excise duty in respect of the intermediate product called 'carded gilled sliver' which occurs at an intermediate stage from the conversion of fibre to yarn. The first writ of the writ petitioner in this regard was marked as Matter No. 1327 of 1980 in this Court and that was disposed of on the 14th day of June, 1982 before Justice Borooah. The order is at page 50 wherein his Lordship was pleased. to set aside the order of the Assistant Collector dated 8th June, 1980, inter alia, on the ground of non-compliance with the rules of natural justice which had occurred by reason of refusal of an adjournment. Two other points regarding non-consideration of limitation and applicability of Rules 9 and 49 were also mentioned by his Lordship.2. In the result, by the order dated 14th June, 1982 apart from setting aside the adjudication order of the Assistant Collector, a direction was passed for fre...
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