Kolkata Court June 1992 Judgments
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Tushar Roy Vs. Sukla Roy
Court: Kolkata
Decided on: Jun-24-1992
Reported in: 1993CriLJ1659
ORDERGitesh Ranjan Bhattacharjee, J.1. The question that falls for consideration is whether blood group test is permissible in law for determining the paternity of a child born during the wedlock of the husband and the wife. The question has arisen in a proceeding under Section 125, Cr.P.C. for maintenance claimed against the husband by the wife for herself and the minor daughter born during the wedlock. The husband doubts the fidelity of the wife and he wants blood-group test of the child for ascertaining whether he or any body else is the father of the child. The learned Magistrate refused the prayer of the husband for blood group test. Against such refusal the petitioner/husband has come up in this Court.2. Mr. Sukumar Guha, the learned Advocate for the petitioner argued that blood group test should be allowed for determining the paternity of the child. In a recent decision in Criminal Revision No. 800/92 (Gautam Kundu v. Shaswati Kundu), where a similar question arose, I have held ...
Sri Sri Jagannath Jew Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-22-1992
Reported in: [1994]205ITR487(Cal)
Shyamal Kumar Sen, J.1. Pursuant to the direction of this court made in an application under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following questions :'(1) Whether, on the facts and in the circumstances of the case and on a proper construction of the will of the late Raja Rajendra Mullick, the Tribunal was right in rejecting the claim of the assessee that the expenses incurred for maintaining horses, carriages and motor cars and allowances paid to the trustees and others to the extent disallowed by the authorities below were also part and parcel of the amount applied for religious and charitable purposes and were in any event bona fide and legitimate expenditure wholly and exclusively incurred for the purpose of earning the income and could not be disallowed in computing the total income of the assessee ? (2) Whether, on the facts and in the circumstances of the case, the findings of the Tribunal that the apportionment made by the Income-tax Officer...
Nandalal Rathi Vs. State of West Bengal and Durgadas Dutta
Court: Kolkata
Decided on: Jun-18-1992
Reported in: (1992)2CALLT318(HC)
Gitesh Ranjan Bhattacharjee, J.1. This revisional application under Section 482 Cr, P.C. is directed against the order No. 22 dated 7-9-91 passed by the learned Chief Metropolitan Magistrate, Calcutta in G.R. Case No. 1610 of 1991 under Sections 448/380/34 of the Indian Penal Code. The respondent No. 2, Durgadas Dutta who is the owner/proprietor of M/s. Aristocrat Electronics filed a petition of complaint against the present petitioner under Section 156(3) Cr. P.C. which was referred to the Police for investigation. The complainant claimed that he was, a tenant in respect of the Room No. G-4A of the premises of Kamalalay Centre at 156A, Lenin Sarani with effect from 2-5-90 although physical possession of the said room was given on 7-4-90 and he kept goods in the said room worth about Rs. 2 lakhs and also issued an Account Payee Cheque for Rs. 16,000/- being the rent for the months of September 1990 to April 1991 and also paid Rs. 50,000/- as advance adjustable against rent. The further...
Tanwir Eqbal and ors. Vs. the Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jun-18-1992
Reported in: (1993)1CALLT125(HC)
Khwaja Mohammad Yusuf, J.1. This matter is having the third round in the Calcutta High Court. In the second round on 24th June, 1988 in C.O. No. 6818(W) of 1984 I set aside and quashed the Memo dated 14th February, 1984 along with the certificate under Section 12 of the Enemy Property Act, 1969 issued by the Assistant Custodian of Enemy Property in Calcutta and allowed the writ application. I, however, gave liberty to the Union of India, Ministry of Commerce, to have the matter heard in accordance with Section 6 of the said Act by a high ranking officer not below the rank of the Joint Secretary or equivalent thereto and sitting or sittings should take place at New Delhi after giving full opportunity of producing evidence and documents to the petitioners and the Assistant Custodian of Enemy Property in Calcutta and hearing the parties on the basis of such evidence and documents in the light of the observations made in the Judgment. I further ordered that the officer concerned should be ...
Deputy Commissioner of Vs. Prabhat Chandra Sen
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-17-1992
Reported in: (1992)42ITD627(Kol.)
1. This appeal by the Revenue for the assessment year 1987-88 is directed against the order of the Commissioner of Income-tax (Appeals) deleting interest levied under Section 216 of the Income-tax Act, 1961.2. Undisputed facts are that the assessee filed a statement of advance-tax in Form No. 28A under Section 209A(1)(a) of the Act and paid accordingly the first instalment of advance-tax amounting to Rs. 79,187 on 11 -9-1986. The assessee purporting to revise this estimate filed a fresh estimate of advance-tax and paid further sum of Rs. 1,52,856 on December 9, 1986 as second instalment of advance-tax. The above estimate was again revised and third instalment of advance-tax of Rs. 2,15,357 was paid on March 19, 1987. On regular assessment, the total amount of tax payable was found to be Rs. 4,38,180. According to the revenue, the assessee should have paid Rs. 1,46,060 as each instalment of advance tax. For failure to pay the above amount, the assessee was asked to pay interest under S...
Commissioner of Wealth-tax Vs. B.K. Chatterjee
Court: Kolkata
Decided on: Jun-17-1992
Reported in: [1993]202ITR785(Cal)
Ajit K. Sengupta, J. 1. These references relate to the assessment years 1970-71 to 1975-76. In all these years, the following common question of law has been referred by the Tribunal to this court under Section 27(1) of the Wealth-tax Act, 1957 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that tax deducted at source under Section 192 of the Income-tax Act, 1961, which remain unpaid to the credit of the Revenue for more than 12 months would not come under Section 2(m)(iii) of the Wealth-tax Act, 1957, and would, therefore, be deductible in computing the net wealth of the assessee ?'2. The facts which are admitted and/or found by the Tribunal are as under :The assessee is an individual and a partner of Messrs, Chatterjee and Polk. While determining the assessee's interest in the said partnership concern for the purposes of charge to wealth-tax, the Wealth-tax Officer did not grant any deduction in respect of liability to deduct tax a...
Commissioner of Income-tax Vs. Woodcraft Products Ltd.
Court: Kolkata
Decided on: Jun-15-1992
Reported in: (1993)111CTR(Cal)149,[1996]217ITR862(Cal)
Ajit K. Sengupta, J.1. In this reference at the instance of the Revenue, the following questions have been referred by the Tribunal to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1976-77 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that medical expenses reimbursed should not be treated as perquisite for the purpose of disallowance under Section 40(c) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the disallowance of Rs. 1,32,484 being the travelling expenses incurred in connection with the exploration of possibilities of expansion of the assessee's business which did not take place ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting addition of Rs. 2,99,462 being the export subsidy and duty drawback accrued to the assessee but not ac...
Union of India (Uoi) Vs. Pradip Kumar Saraf and ors.
Court: Kolkata
Decided on: Jun-15-1992
Reported in: [1994]207ITR679(Cal)
ORDER UNDER S. 132(12)--Validity--Pending application under s. 132(11) transfer of file under s. 127--CIT not lost jurisdiction to dispose of application--Order, even if void ab initio unless set aside by competent court, is valid.HELD :When an order has been passed even assuming that the order is ultra vires and void, the same should remain operative unless and until declared to be so by a competent court or authority. When an order is passed by a CIT who had jurisdiction to entertain such applications passes an order subsequent to the transfer of file from the ITO, the CIT does not lose his jurisdiction to dispose of appeals and applications inasmuch as it is no where provided in the IT Act the transfer of IT file will operate automatic transfer of all appeals and revisions filed against the ITO before whom file was there before the transfer of file. Even if in a case where it is found that the jurisdiction was defective, in that case also it is not open to ignore such a decision and...
Goutam Roy Vs. the State and Others
Court: Kolkata
Decided on: Jun-09-1992
Reported in: AIR1993Cal266,97CWN302
ORDERShyamal Kumar Sen, J. 1. Thefacts, inter alia, leading to this writ petitionare that the petitioner owns property at 7/5 Burdwan Road, Alipore, Calcutta, with four independent dwelling units. The said independent units in the buildings are existing for more than last 5 years. The said property contains a passage measuring 792 sq. metres, equivalent to 10 Cottahs 8 Chattaks 40 sq. feet, a horticulture measuring 488.00 sq. metres apart from the buildings.2. On 17th December, 1986, the petitioner applied to the Calcutta Municipal Corporation for sanction of a building plan and on 20th January, 1987, the Building Committee of the Calcutta Municipal Corporation approved the said plan, but before, releasing the same, the Building Committee wanted the petitioner to obtain a 'No Objection Certificate' from the Urban Land Ceiling . Authority. On 4th March, 1987, the petitioner applied for 'No Objection Certificate' to the Competent Authority under the said Act of 1976. It is the case of th...
Nirmalendu Sekhar Karmakar and ors. Vs. the Basumati Corporation Ltd. ...
Court: Kolkata
Decided on: Jun-09-1992
Reported in: (1992)2CALLT194(HC)
Anandamoy Bhattacharjee, J.1. Basumati Corporation Ltd., Respondent No. 1 in both the appeals, proposes to come out with the publication of its Newspaper, till now published from Calcutta only, from Siliguri also and with that end in view has ordered some of its officers and employees, including the appellants in these two appeals, to be transferred to Siliguri. The fourteen appellants in Appeal No. 423 and the sole applicants in Appeal No. 424 filed two separate Writ Petitions, giving rise to these two appeals, challenging the aforesaid Orders of transfer.2. After hearing both the petitioners and the respondents, the learned Judge on 5.5.92 passed interim Order staying the operation of the Orders of transfer assailed by appellants/writ-petitioners. The writ petitions were thereafter heard analogously in due course for about 3 days and these were listed for Judgment the day after, i.e., on 29.5.92. On that date, however, the learned Judge thought it fit to set down the matters for furt...
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