Kolkata Court July 1992 Judgments
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Anandilal Goenka and ors. Vs. Tax Recovery Officer and ors.
Court: Kolkata
Decided on: Jul-30-1992
Reported in: [1994]208ITR46(Cal)
Ajit Kumar Sengupta, J.1. In this writ application, the petitioners, who are the trustees of a public charitable trust known as the Birla Seva Trust (in short 'the Trust'), have challenged an order of attachment dated June 7, 1977, under Rule 26(1)(ii) of the Second Schedule to the Income-tax Act, 1961 '(in short 'the Act'), issued by the Tax Recovery Officer-II (Income-tax), Jaipur (in short 'the TRO'), on the trust in respect of an alleged demand bt tax against a private trust, known as Raja Baldeodas Birla Santatikosh Trust (in short 'the private trust'). The petitioners have also challenged an order dated June 22/27, 1977, passed by the said Tax Recovery Officer rejecting the claim of the trust that the said shares were not liable to be attached for the alleged tax dues of the said private trust. The petitioners have also challenged a notice of attachment dated February 15/17, 1977, under rule 31, and a letter dated November 9, 1977, of the Tax Recovery Officer in respect of the sa...
Sandip Agarwal Vs. Collector of Customs
Court: Kolkata
Decided on: Jul-30-1992
Reported in: 1992(62)ELT528(Cal)
Ajit K. Sengupta, J.1. This appeal is directed against the judgment and order dated 5th July, 1991, passed by the Court of the first instance. The facts leading to this appeal are staled hereafter :2. The appellant carries on business of importation, amongst others, of diverse kinds of trawler parts and components. In terms of the proforma invoice of Entre Ltd. 891 Finehlcy Road, London, N.W. 118 RR (hereinafter referred to as the foreign supplier), the appellant placed order for one container of spares for Perkins p-6-354 Diesel Engine fitted on Trawler FILTERED ELEMENTS containing 42,500 pieces (hereinafter referred to as the said goods) on or about 12th December, 1990. The said contract was entered into by and between the appellant and the said foreign supplier at the rate of 0.23 per piece C & F Calcutta by sea amounting to UK 9,775.00.3. Pursuant to the said contract the foreign supplier shipped the goods on board on 24th February, 1991, and raised an invoice in respect of the sai...
Sayedabad Tea Co. Ltd. and ors. Vs. Samarendra Nath Ghattak and ors.
Court: Kolkata
Decided on: Jul-29-1992
Reported in: [1995]83CompCas504(Cal)
Padma Khastgir, J.1. In the main application, inter alia, under Sections 397 and 398 of the Companies Act, 1956, the instant applicationhad been taken out by the respondents for an order that the mainapplication be dismissed and/or taken off the file and all interim orderspassed therein be vacated. 2. The petitioner contended that the petitioners in the main application do not have the requisite share qualifications to initiate the said proceedings inasmuch as it is only in the months of June and July, 1990, upon inspection of the records of the company by one shareholder that it transpired that the stamps on the reverse of the various transfer deeds had not been cancelled. Under those circumstances the transfer deeds were invalid and it was improper on the part of the company to register those shares. At the meeting of the board of directors held on September 4, 1990, it was detected that the original transfer deeds in respect of 1,410 shares transferred in favour of respondent No. 1 ...
Basistha Narayan Misra Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-28-1992
Reported in: 1993CriLJ10
ORDERParitosh Kumar Mukherjee, J.1. This writ petition was being moved on behalf of Basistha Narayan Misra, partner of M/s. Northern India Trading Agency, inter alia, praying for issue of a Writ in the nature of Mandamus commanding the Director of Consumer Goods to rescind, recall, withdraw and/or set aside the impugned Memo No. CG/FU/BC/6/89 (Part-II)/121 dated February 18, 1991, No. CG/FU/BC/6/90/169(8) dated May 4, 1991 and No. CG/FU/BC/6/90/158/l(14) dated April 9, 1991 of the Director of Consumer Goods, West Bengal and also for issue of Writ in the nature of Mandamus commanding the Special Inspector General of Police (Enforcement Branch), West Bengal not to proceed with the investigation and/or to quash proceeding in the Case No. 17(12)90, 18(12)90, 19(12)90 and 20(12)90 dated December 21, 1990, pending before the Judge, Special Court, Alipore (Essential Commodities Act) and G.R.P. Case No. 5/91 dated January 5, 1991, in the Court of Judicial Magistrate, 1st Class, 6th Court, Seal...
Alak Behari Bhowmik Vs. the Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jul-27-1992
Reported in: (1993)2CALLT292(HC)
Susanta Chatterji, J.1. The present writ petition has been filed praying, inter alia, for a Writ of Mandamus to cancel the impugned order of termination issued by the District Manager, Food Corporation of India, Calcutta (North), and for other consequential reliefs, as stated in the writ petition.2. It is placed on record that the petitioner joined the office of the District Manager, Food Corporation of India, in the year 1985, and has been performing the duties and responsibilities assinged to him to the satisfaction of all authorities concerned. It is further stated that he has completed more than 1592 days service in the Food Corporation of India by working 178 days in 1985, 235 days in 1986, 233 days in 1987, 324 days in 1988, 245 days in 1989, 237 days in 1990 and 140 days in 1991. It is alleged that the petitioner has been allowed to work as casual employee in the post of Compt-Metre-Machine-Operator with due sanction of the office of the Senior Regional Manager, Foor Corporation...
Authorised Officer Vs. Susanta Banerjee and anr.
Court: Kolkata
Decided on: Jul-24-1992
Reported in: (1993)1CALLT289(HC),96CWN1243
Samir Kumar Mookherjee, J.1. This Revisional application is directed against an order passed by the learned Additional District Judge, Second Court, Jalpaiguri in Misc. Appeal No. 48 of 1991 reversing the order passed by the Authorised Officer in Case No. 6/COB of 1989-90.2. The case is one relating to confiscation and order for sale of a truck bearing No. WGA 4324 on the allegation that the same was used in commission of a Forest offence and as such became liable to confiscation in terms of Section 59B of the West Bengal Amendment of the Indian Forest Act, 1927.3. Mr. Bhattacharjee has appeared in support of the Revisional application on behalf of the Authorised Officer, Cooch Behar Forest Division, Jalpaiguri who is the petitioner before this Court and Mr. Abhijit Banerjee has appeared on behalf of the contesting respondents, who claim to be owners of the involved truck.4. The learned Additional District Judge based his order primarily on the ground that the facts and circumstances o...
Raj Kumar Kajaria Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Jul-24-1992
Reported in: 1993CriLJ1131
ORDERGitesh Ranjan Bhattacharjee, J.1. The opposite party No. 2, who is the Deputy Director, Enforcement Directorate (Foreign Exchange Regulation Act), Government of India, filed a complaint against the petitioner in the Court of the Chief Metropolitan Magistrate, Calcutta for an offence punishable under Section 56(1)(i) of the Foreign Exchange Regulation Act, 1973 (FERA, for short) on certain allegations contained therein. The petitioner has filed this application under Section 482, Cr. P.C. for quashing the proceeding started in the Court below on the basis of the said complaint. The complaint was filed against the Company, M/s. Paharimata Iron Works (Pvt.) Ltd. and its two Directors of which the present petitioner is one. A departmental proceeding was also started and in that proceeding the adjudicating officer found the petitioner and others guilty and imposed a fine of Rupees 10,000/- upon the present petitioner by his order dated 23-12-82. Against that order of the adjudicating o...
Commissioner of Income-tax Vs. Shree Krishna Properties Ltd.
Court: Kolkata
Decided on: Jul-23-1992
Reported in: [1994]205ITR308(Cal)
Ajjt K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, made at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinion of this court:'(1) Whether, on the facts and in the circumstances of the case, the Tribunal ignored relevant material in arriving at the finding that the assessee was acquiring and selling the share of Ochterlony Valley Estates (1938) Ltd. in the normal course of business as dealer in shares and whether such finding is otherwise unreasonable and/or perverse ?(2) Whether, on the facts and in the circumstances of the case, the conclusion of the Tribunal that the assessee-company was acquiring and selling shares of the said Ochterlony Valley Estates (1938) Ltd. not with the intention of having a controlling interest in that company but in the normal course of share dealing business is unreasonable or perverse ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal mis...
Mihir Chatterjee Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-23-1992
Reported in: [1994]205ITR270(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following questions of law have been referred to this court : '1. Whether, on the facts and in the circumstances of the case, there was any material before the Tribunal to hold that the wealth-tax returns were not filed on the various dates as shown on the respective returns 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejecting the explanation offered by the assessee in respect of Rs, 1,82,535 (rupees 5,126 cash, Rs. 56,606 foreign currency, Rs. 40,803 gold sovereigns and Rs. 80,000 expenses for investment in house property or any part thereof) and in treating the same as undisclosedincome of the assessee and as such liable to be assessed in the assessment year 1968-69 ?' 2. The assessment year involved in 1968-69 relevant to the accounting year ended March 31, 1968. In the raids conducted by the Revenue in the house, locker of the assessee in a ...
Commissioner of Income-tax Vs. Shri SatyanaraIn Lohia
Court: Kolkata
Decided on: Jul-23-1992
Reported in: [1993]204ITR894(Cal)
Ajit K. Sengupta, J. 1. In this reference made at this instances of the Revenue, the following question has been referred by the Tribunal to this court under Section 256(2) of the Income-tax Act, 1961.'Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that the proceedings under Section 147 of the Income-tax Act, 1961, bad not been validly initiated ?'2. The facts as found by the Tribunal in this case are as under :The assessment year under reference is 1959-60. For this year, the original assessment of the assessee was completed op a total income of Rs. 19,000 comprising Rs. 7,000 as 'business income'' and Rs. 12,000 as directors remuneration assessed under the head 'Income from other sources'. Subsequent to the completion of the original assessment of the assessee, the Income-tax Officer initiated proceedings under Section 147(a) of the said Act after recording the following reasons on March 12, 1968: 'It has been held by the...
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