Kolkata Court May 1992 Judgments
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income-tax Officer Vs. Ram Kumar Agarwal
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-18-1992
Reported in: (1992)42ITD270(Kol.)
1. These two appeals by the Revenue arise out of the Income-tax assessments of Ram Kumar Agarwal, the assessee herein. The assessment years are 1982-83 and 1983-84 for which the previous years ended on 31-3-1982 and 31-3-1983 respectively. During these two years, the assessee had long-term capital gains from sale of shares and also short-term capital loss on the sale of shares. While completing the assessments for these two years, the ITO set off the short-term capital loss against the long-term capital gains and allowed relief to the assessee on the balance of the long-term capital gains under Sections 80T of the Act. This was objected to by the assessee in the appeals filed against these assessments. The assessee contended that he would be entitled to relief under Sections 80T in respect of the entire amount of long-term capital gains without any set off of the short-term capital loss against such long-term capital gains. For this, he relied on the decision of the Madras High Court ...
Subhasis Bakshi and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-15-1992
Reported in: (1993)1CALLT272(HC)
Khwaja Mohammad Yusuf, J.1. The writ petitioners, 55 in number, have underwent the Diploma course of Community Medical Service in Medical Institutions duly recognized by the State Medical Faculty of West Bengal, namely, the Institute of Community Medical Services at Purulia, Midnapore, Behrampore, Darjeelmg, Jalpaiguri and Balurghat. Their case is that they underwent a period of certified period extending over two years and nine months of academic study from the date of the commencement of their study of the subjects comprising the medical carriculum to the date of completion of the examination followed by three months' compulsory internship at a recognized Health Centre. The first nine months were occupied in the study of the Phase-I group of subjects and the rest was occupied in the study of Phase-II group of subjects. A Notification dated 10th October, 1980 issued by the Department of Health, Government of West Bengal, published in the Calcutta Gazette Extraordinary of 15the October...
Jindal Strips Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: May-15-1992
Reported in: 1992(62)ELT301(Cal)
Hazari, J.1. This is an application under Article 226 of the Constitution of India, inter alia, praying for an order that:(a) A writ and/or in the nature of mandamus be issued commanding the respondents, their servants and agents(i) To act in accordance with law;(ii) To pass an order to finalise the assessment of basic Customs and auxiliary duty on the imported generating set at the rate of 30% (basic) plus 30% (auxiliary) in terms of Notification No. 59/89 dated 1-3-1989 and 144/90 dated 20-3-1990 and not at the rate of 35% plus 50% under the revised Notification No. 296/90 and 287/90;(iii) To pass an order giving refund of the said sum of Rs. 73,22,500/- to the petitioner No. 1;(iv) To refrain from giving effect to the said decision/order discharging the guarantee/bond as communicated to your petitioner No. 1 which was received on 30th September, 1991 pending finalisation of the assessment and for other reliefs.2. The case of the petitioners is that the petitioner No. 1 Jindal Strips...
Fci Workers Union and anr. Vs. Food Corporation of India and ors.
Court: Kolkata
Decided on: May-14-1992
Reported in: 96CWN985,[1992(65)FLR1014],(1993)ILLJ359Cal
Kalyanmoy Ganguli, J. 1. In the instant application under Article 226 of the Constitution of India, the petitioners, inter-alia, pray for a writ in the nature of mandamus commanding the respondents to rescind, recall, cancel and withdraw the proposed retrenchment notices, a specimen copy of which has been annexed to the petition marked with the letter 'N' and to command the Food Corporation of India not to dehire the Central Warehousing Corporation godowns at Central Warehousing, Calcutta VIII (Presidency Jute Mills) Rishra, Central Warehousing, Calcutta X (Ambica Jute Mills), Central Warehouse, Calcutta II (Hanuman Jute Mills) and Central Warehouse Calcutta I (Shyamnagar South Jute Mills) and restraining the respondents from retrenching the workmen whose names appear in the Annexure marked with letter 'A' and in the alternative commanding the Food Corporation of India to transfer the said workmen to its nearby depots.2. The petitioner No. 1 is a registered trade union seeking to spous...
Sunil Kumar Laha and anr. Vs. the State of West Bengal
Court: Kolkata
Decided on: May-14-1992
Reported in: (1992)2CALLT274(HC)
Paritosh Kumar Mukherjee, J.1. This is an appeal directed against the appellate judgment and order dated 20th January, 1976, passed by the learned Additional District Judge, Burdwan, in Title Appeal No. 192 of 1974 in dismissing the appeal, preferred by the plaintiff-appellants (herein) and thereby affirming the judgment of the learned Munsif, Second Court, Durgapur, by which the suit for declaration of title in respect of the suit property, filed by the plaintiff was dismissed.2. This appeal comes up for final hearing in the absence of the State Respondent.3. The short facts arising in this appeal are as follows :The land as described in the title of the plaint was a 'tank fishery' and it was used for pisciculture and for fishing from time immemorial. One Shri Nirshengha Murari Pal and three others were the owners of the 'tank fishery' in the suit and the same was taken settlement by one Shibapada Paramanik in 1358 B.S. only at an annual rental of Rs. 10/-. Shibapada Paramanik was in ...
Drawings and Metals and ors. Vs. State Bank of India
Court: Kolkata
Decided on: May-14-1992
Reported in: (1992)2CALLT289(HC),96CWN978
Samir Kumar Mookherjee, J.1. This is an application under Article 227 of the Constitution of India, challenging Order No. 40, dated 20.1.92, passed by the Learned Assistant District Judge, 7th Court, Alipore in Title Suit No. 206 of 1989. By the said order, the Learned Assistant District Judge had appointed a Receiver over the suit properties, mentioned in the schedules 1 and 2 of the plaint, and directed him to take possession, make inventory and submit a report by one month from the date of receipt of the writ.2. In short the relevant facts are that the defendants were indebted to the plaintiff bank for a total sum of Rs. 52,32,347.41 p. and the bank had to institute the present suit for enforcement of the mortgage for declaration that the suit properties mentioned in schedules 1 and 2 of the plaint remained pledged and mortgaged to the bank as security for payment of Bank's claim, for a decree for sale and realisation of the suit properties mentioned in schedule 1 ; that in the said...
Jute Corporation of India Ltd. Vs. Nellimaria Jute Mills Co. Ltd. and ...
Court: Kolkata
Decided on: May-14-1992
Reported in: (1993)1CALLT79(HC)
Paritosh Kumar Mukherjee, J.1. This is an appeal filed by the Jute Corporation of India Limited (for brevity called JCI) against the judgment and order dated September 25, 1989 of a learned Single Judge of this Court. The writ petition was filed by Nellimarla Jute Mills Company Limited (for brevity called Nellimarla) and one of its shareholders. The writ petition was allowed by the learned Single Judge by judgment and order dated September 25, 1989, against which the present appeal has been filed by JCI.2. By the said judgment, the writ petition was allowed and the letters dated May 3, 1988 and May 10, 1988 were set aside. The Bank Guarantees furnished pursuant to the interim order granted in this matter were directed to be returned to the writ petitioner No. 1, within two weeks from the said date.3. Special Officer, appointed by this Court was directed to make over the amounts lying with him with accrued interest thereon to the writ petitioner within two weeks from the said date after...
Crystal Impex Pvt. Ltd. Vs. Collr. of Cus. (Preventive)
Court: Kolkata
Decided on: May-14-1992
Reported in: 1994(70)ELT198(Cal)
Suhas Chandra Sen, J.1. The petitioner imported mini handy scanner from Taiwan and submitted the Bill of Entry in respect thereof for clearance of the goods at Calcutta. The goods were released by Calcutta Customs to the petitioner's clearing agents. The petitioner claims that it had a valid licence to import the goods.2. The case of the Customs Department as stated in the affidavit-in-opposition of Ranjan Kumar Sahoo, Respondent No. 3, affirmed on 4th October, 1991 is:'The evidence on record in possession of the answering respondentsherein would demonstrate that while importing the mini handy scanner andsubmitting the Bill of Entry therefor the petitioners herein failed to disclose allthe relevant particulars relating to importation of the consignment, and alsomis-declared the value thereof. Furthermore, import licence does not cover therestricted item like loaded P.C.B. and as such the Customs Authorities haveinitiated an investigation in the matter by obtaining the goods as mentione...
Esbi Transmissions Private Ltd. Vs. Collector of Central Excise
Court: Kolkata
Decided on: May-14-1992
Reported in: 1997(91)ELT1997(Cal)
Suhas Chandra Sen, J.1. The petitioner Company is a manufacturer of mechanical power transmission equipments including Vulcan Diaphragm Couplings (flexible) (hereinafter referred to as the said product). For manufacturing the said product, the Petitioner No. 1 has factories at 1/1, Taratala Road, Calcutta and at 12B, Beliaghata Road, Calcutta-15.2. The Petitioner No. 1 manufactures the said product, out of indigenously-procured raw materials, based on its own design and specification-technology, duly patented in its favour, and sells the same in India. The Petitioner No. 1 uses its own registered trade mark 'Vulcan' with or without its own house-mark 'ESBI' in respect of the said product of its manufacture. The Petitioner No. 1 is the sole Consultant of M/s. Vulcan Kupplungs-und Getriebebau, Germany, and has Co-operation arrangement for exploring the marketing possibilities in India of the products of the said German Company.3. The petitioner company is the registered proprietor of the...
Assistant Commissioner of Vs. Steel Rolling Mills of Hindusthan
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-13-1992
Reported in: (1992)42ITD620(Kol.)
1. The only controversy in these revenue's appeals is whether the CIT (Appeals) was justified in deleting the sum of Rs. 4,48,345 as income from house property in respect of which no deed of conveyance was executed in favour of prospective vendee.2. For the sake of convenience both the appeals are disposed of by this common order as they involve common issue.3. To resolve this controversy it is essential to state at the outset the facts involved. The assessee-company was the owner of certain godowns which it transferred to its sister concern, M/s Surrendra Overseas Ltd. (hereinafter in short 'SOL'). From the beginning of the accounting years corresponding to the assessment years under appeal this was done under certain agreement without further executing any registered deed of conveyance as is required for perfect and effectual transfer of immovable properties under the Transfer of Property Act and the Indian Registration Act. The assessee-company had handed over possession to SOL and...
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