Kolkata Court July 1992 Judgments
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Commissioner of Wealth-tax Vs. Champa Properties Ltd.
Court: Kolkata
Decided on: Jul-20-1992
Reported in: [1994]206ITR567(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, for the assessment years 1984-85 and 1985-86, the following questions of law have been referred to this court :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the deduction of Rs. 72,000 in computing the net maintainable rent under Rule 1BB of the Wealth-tax Rules ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that Rs. 5,13,566 and Rs. 5,88,138 could not be assessed to the wealth-tax under Sub-section (3) of Section 40 of the Finance Act, 1983, in the assessment years 1984-85 and 1985-86, respectively ?' 3. The facts leading to this reference are that the assessee, Messrs. Champa Properties Limited, were assessable to tax for the assessment years 1984-85 and 1985-86 under Section 40 of the Finance Act, 1983. The assessee, on the valuation dates, owned a house property at 36A, Shak...
Commissioner of Income-tax Vs. Prafulla Box Mfg. Co. (P.) Ltd.
Court: Kolkata
Decided on: Jul-20-1992
Reported in: [1993]201ITR459(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1986-87, the following questions of law have been referred to this court :'(1) Whether, on the facts and in the circumstances of the case, and also on a proper interpretation of the provisions of Section 43B of the Income-tax Act, 1961, the Tribunal was correct in law in holding that the first proviso to Section 43B of the Income-tax Act, 1961, introduced by the Finance Act, 1987, with effect from April 1, 1988, would be applicable to the assessment year 1986-87 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in deleting the disallowance made under Section 43B of the Income-tax Act, 1961, in respect of sales tax liability not paid within the relevant accounting period ?' 2. Shortly stated, the facts leading to this reference are that the assessee is a private limited company. The assessment year involved is 1986-87 for whi...
East India Rubber Works (P) Ltd. Vs. Allahabad Bank and ors.
Court: Kolkata
Decided on: Jul-20-1992
Reported in: (1993)2CALLT1(HC),97CWN319
Samir Kumar Mookherjee, J.1. This Revisional application is directed against an order dated 4th of March, 1992 passed by the learned Assistant District Judge, 2nd Court, Howrah, in Title Suit No. 112 of 1988, whereby the learned Assistant District Judge rejected an application under Order 8 Rule 9 C.P.C. preferred on behalf of the defendant in the suit, which is the petitioner before this Court. Since a caveat had already been lodged and Mr. Ashoke Banerjee is appearing with Mr. Dipak Das on behalf of the contesting plaintiff bank, we have heard out the application is a contested application with their consent.2. The copy of the application under Order 8 Rule 9 of the Code of Civil Procedure is Annexure 'B' to the present Revisional application. From the materials produced, it appears that while filing the written statement, the defendant reserved its right to file a counter-claim. It also appears, as pointed out by Mr. Banerjee, that the attempt on the part of the defendant to get the...
Escorts Limited Vs. Misrilal Properties Ltd.
Court: Kolkata
Decided on: Jul-17-1992
Reported in: (1993)1CALLT297(HC),96CWN1126
Samir Kumar Mookherjee, J.1. The subject-matter of challenge in the present, revisional proceedings is an order, dated 24th September, 1990, passed in Case Nos. C 18358 and C 18359, by the Rent Controller, on applications of the revisional petitioner for deposit of rents for the months of June, July and August, 1990 and the succeeding months. The Rent Controller rejected the applications on the ground that the rents for the months as referred to above not having been deposited nor tendered within the statutory time, the prayer made was liable to be rejected.2. The relevant facts needed for disposal of the present revisional application, upon consideration of the propriety of the order passed by the Rent Controller, are that on refusal by the landlord to accept the rent for the month of May, 1990, the tenant petitioner sent the said monthly rent for May, 1990, by money order, on 7th May, 1990 and the said money order returned on 9th August, 1990 with postal endorsement 'not claimed'; th...
Anita International Vs. Collector of Customs
Court: Kolkata
Decided on: Jul-17-1992
Reported in: 1993(65)ELT201(Cal)
Suhas Chandra Sen, J.1. The petitioner No. 1, M/s. Anita International is a registered Small Scale Industrial Unit and is registered with Council of Leather Export sponsored by Ministry of Commerce, New Delhi. It manufactures leather goods and exports the goods to foreign countries. The petitioner wanted to avail of the benefit of Duty Exemption Scheme and applied for grant of an additional licence on 19th March, 1992 in the Office of the Joint Chief Controller of Import and Exports, for importation of components like Zip Fastener, Button Lining etc. to be used in the export products. An advance licence was issued to the petitioner with an attached list showing the items allowed to be exported. The advance licence along with the duty exemption entitlement certificate was received by the petitioner on or about 5th May, 1992.2. The petitioner had earlier entered into a contract for supply of leather jackets to M/s. Chrico Diefusion of 9 Rue Duppies, 75003 Paris, France. The importer open...
Srilekha Finance Co. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Jul-16-1992
Reported in: 1993(66)ELT78(Cal)
Suhas Chandra Sen, J.1. Srilekha Finance Co. (P) Ltd. claims to be the owner of motor vehicle bearing Registration No. NLM 9937. According to the petitioner, the motor vehicle had been given to one Rajvinder Kaur under an hire purchase agreement on good faith and in the usual course of business. The truck along with the goods were seized by the Customs Department on the allegation that unlawfully imported goods were being carried by this truck. A show cause notice was issued by the Customs authorities upon a number of persons including one Jewan Mal Jangid (Accountant), S/o Lt. Tara Chand Jangid, M/s. Sri Lekha Finance Co. Pvt. Ltd., Brijgo Sena Market (2nd floor), 1/1/1, Madhu Seth Lane, Calcutta-7, to show cause why the conveyance should not be confiscated under Section 115 of the Customs Act. Section 124 of the Customs Act lays down that no order of confiscating any goods or imposing any penalty shall be passed under Chapter XIV of the Customs Act unless the owner of the goods or su...
P. Sen (Engineering) Pvt. Ltd. Vs. Delite Builders P. Ltd. and Others
Court: Kolkata
Decided on: Jul-15-1992
Reported in: AIR1993Cal28
ORDER1. These are two applications in two suits made by Banwari Lall Pasari who is the second defendant in one suit and the third defendant in another, for setting aside two ex parte decrees passed in the two suits on the 10th February 1992.2. The other defendants against whom the decrees are also binding have not made applications for setting aside of the decrees.3. It can hardly be disputed that for the past six years the plaintiffs have been in possession of the two flats in respect of which the decrees were passed pursuant to which the learned Registrar, 0.5, has already executed appropriate conveyance in favour of the plaintiff.4. The ground why the second defendant wishes to have the ex parte decrees set aside is the ground of non-service of the writ of summons.5. In both these cases a single note, one in each suit, issuing from the Sheriff's office had been relied upon by the plaintiff for the purpose of proving service. Along with the two notes in the two cases, there were two ...
Indian Statistical Institute Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-15-1992
Reported in: (1992)2CALLT470a(HC)
Khwaja Mohammad Yusuf, J.1. This Appeal has been preferred by the Indian Statistical Institute, Calcutta, against the Judgment dated 31st May, 1978 by a learned single Judge discharging the Rule. The Indian Statistical Institute prayed to recall, rescind and/or cancel the two notices dated 2nd March, 1971 and 26th April, 1975 issued by the Authority under the Payment of Wages Act, 1936 in P.W.A. Case No. 20 of 1971. The learned Trial Judge came to the conclusion that an ex-employee is entitled to maintain or make a claim under Section 15 of the Payment of Wages Act and the claim made by Jyotish Chandra Bhunia, the respondent No. 3 and others before the Authority in P.W.A. Case No. 20 of 1971 was lawful, maintainable and entertainable.2. Mr. Kundu, the learned Advocate appearing on behalf of the Indian Statistical Institute, made comprehensive submissions and tried to emphasis that the provisions of the Payment of Wages Act, 1936 are not applicable so far as the I.S.I. is concerned. In ...
The Hilla Tea Estates and Industries Ltd. and Anothers Vs. State of We ...
Court: Kolkata
Decided on: Jul-10-1992
Reported in: AIR1993Cal236
ORDER1. This writ petition was moved on behalf of The Hilla Tea Estates and Industries Limited and another, inter alia, praying for a declaration that the Hilla Tea Estates and Industries Limited, the petitioner No. 1 is entitled to retain the land comprised in the Hilla Tea Estate, as a lessee, under the State of West Bengal, under a lease which cannot be cancelled or forfeited in law and the State Government is not authorised to take possession of the same or to extinguish the right of the petitioner No. 1, as a lessee and/ or intermediary therein, by reason of the provisions of Sections 6 and 10(5) of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the said Act of 1953), read with Rule 4 of West Bengal Estate Acquisition Rules, 1954 and also praying for issue of a writ in the nature of Mandamus commanding the respondents Nos. 1 and 2 to issue treasury challans and to accept payment of rent by the petitioner No. 1 and its agents and to execute the lease in F...
Pratap Kumar Ganguly Vs. Anindita Ganguly
Court: Kolkata
Decided on: Jul-10-1992
Reported in: I(1994)DMC633
S.K. Mookherjee, J.1. The present Revisional application is directed against Order No. 76 dated 6th May, 1992 passed by the learned Additional District Judge, 14th Court, Alipore, in Matrimonial Suit No. 59 of 1988, whereby the learned Additional District Judge rejected an application preferred on behalf of the husband for expunction of Exhibits A and A-1 from the records of the case. The said two exhibits are a prescription and a medical certificate granted by Dr. Ranjit Kumar Panja, a wellknown Dermatologist and relates! to the wife/opposite party. The said two documents were tendered to the husband while he was being cross-examined and on the basis of the statement made by him in cross-examination, these were marked as exhibits in the aforesaid manner.2. It is pertinent to note, at this stage that the suit for divorce had been filed by the husband, Inter alia, on the ground of cruelty, predominantly mental, by alleging that the wife/opposite party had boils and scars all over the bo...
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