Kolkata Court September 1992 Judgments
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Atlas and Union Jute Press Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-10-1992
Reported in: (1993)44ITD48(Kol.)
1. This appeal arises out of the Income-tax assessment of Atlas & Union Jute Press Co. Ltd., the appellant herein. The assessment year is 1988-89 for which the previous year ended on 30-6-87.2. The assessee is a company in which the public are substantially interested. During this year it derived income from rent and electric charges as also from sub-letting of leasehold property at No. 6, Dilarjung Road, Calcutta. The appellant objects to certain disallowances and additions made by the departmental authorities in the computation of its income for the year under appeal.3. I have heard Shri K.V. Singh, the learned Counsel for the appellant and Shri A. Ghosh, the learned Departmental Representative, and carefully considered their submissions in the light of the materials placed before me.4. The assessee's learned Counsel did not press ground No. 1 in the grounds of appeal in which the assessee has raised the plea that the income from sub-letting of leasehold properties should have b...
indo-asahi Glass Co. Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-10-1992
Reported in: (1992)43ITD728(Kol.)
1. These two appeals one by the assessee and the other by the department relate to the assessment year 1984-85 for which the previous year ended on 31-12-1983.2. We shall take up the assessee's appeal first. The appeal is against the order of the Commissioner of Income-tax passed under Section 263 of the Income-tax Act, on 27-3-1989. The assessee is a company manufacturing glass. In the assessment completed originally under Section 143(3) of the Act, The Income-tax Officer had accepted the assessee's claim for depreciation on gas cylinder @ 100 per cent. The Commissioner initiated action under Section 263 of the Act on the ground that the Income-tax Officer was wrong in allowing the assessee's claim for depreciation at 100 per cent on the item of machinery described as "LPG Gas tank cylinder". He was of the view that gas cylinders are portable articles, whereas what the assessee has installed in the factory was gas storage tank which was a permanent installation on which the special r...
Prashanta Kumar Chatterjee Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-08-1992
Reported in: (1993)1CALLT312(HC),(1993)IILLJ1133Cal
Susanta Chatterji, J.1. The present writ petition has been filed by challenging the judgment and decision of the Appellate Authority under the Payment of Gratuity Act dated August 26, 1988 (In re. Alliance Mills (Lessees) Pvt. Ltd. v. Prashanta Kumar Chatterjee and Ors.) by reversing the decisions of the Controlling Authority, Barrack-pore. There is a prayer for consequential reliefs to command the respondent No. 4 to pay the petitioner a sum of Rs. 17,596.85 with accrued inter-est. It is stated in detail that the petitioner was employed as a Clerk under M/s. Alliance Jute Mill Co. Ltd., in or about 1944. The petitioner is alleged to have drawn his last salary to the tune of Rs. 1,220/- per month and claimed to be an Industrial Worker within the meaning of the Industrial Disputes Act. The original company had two different divisions, known as 'South Mills' and 'North Mills'. It is further stated that on or about November 4, 1968, the management of the aforesaid 'South Mill under the Or...
S.R. Sharma Vs. the State of West Bengal and anr.
Court: Kolkata
Decided on: Sep-04-1992
Reported in: 1993CriLJ831
ORDERGitesh Ranjan Bhattacharjee, J.1. This is an application under Section 482, Cr.P.C. for quashing the proceeding pending in the Court of Sub-Divisional Judicial Magistrate at Alipore in connection with the Ekbalpur police station Case No. 180 dated 28-6-90 under Section 408, IPC. The petitioner, Shri S. R. Sharma was appointed as Works Manager of Singh Hindustan Marine Pvt. Ltd. at its Bombay office in 1977. The said company has its registered office which is its head office at Calcutta within the territorial jurisdiction of the Ekbalpur Police Station. The said company also has different branch offices at Bombay and Madras. The petitioner is a Marine Engineer. In January 1988 he was promoted and appointed as Managing Director of the said company and in August 1989 he was appointed as Director-cum-Chief Executive of the said company. It may be mentioned here that in April, 1989 he was transferred from the Bombay office to the Calcutta office of the company and later he submitted re...
Sambhu Charan Hazra Vs. Smt. Bandana Laha
Court: Kolkata
Decided on: Sep-03-1992
Reported in: (1993)1CALLT113(HC)
Jyotirindra Nath Hore, J.1. This appeal is directed against the judgment and decree passed by the learned Subordinate Judge, First Court, Howrah affirming those of the learned Munsif, 3rd Court, Howrah in T.S. No. 274 of 1976.2. Plaintiff-respondent instituted the said suit against the appellant- defendant for his eviction from the suit premises. The plaintiff's case was that the defendant was formerly a monthly tenant under Bimal Mallick in respect of one shop room at Premises No. 333, Netaji Subhas Road at a monthly rate of 55/- payable according to English Calendar month. By a registered sale deed dated 8.7.75 the said Bimal Mallick sold a portion of premises No. 333 and 332, Netaji Subhas Road including the tenanted portion to the plaintiff and gave one letter of attornment to the defendant asking him to attorn to the plaintiff as landlord and pay rent to her and the said letter was received by the defendant. But the defendant did not pay rent to the plaintiff and was defaulter fro...
Ever Bright Plastic Pvt. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Sep-03-1992
Reported in: 1993(65)ELT196(Cal)
Suhas Chandra Sen, J.1. A quantity of 100 M.T. of High Density Polyethylene was imported by the petitioner company by the vessel LHOTSE - V419. for taking clearance of the said goods the petitioner company presented bills of entry before the proper customs officer on March 30, 1992. On the said bills of entry, the agent of the Steamer Company duly made endorsement certifying that the said vessel was expected to arrive at the Port of Calcutta on April 2, 1992. On the said date, the rate of exchange was Rs. 100/- USD 3.4150. The Assistant Collector of Customs, Importing Noting Department passed an order on the forwarding letter on March 30, 1992 to the effect that the said bills of entry may be noted by the Noting Department. Even though the bills of entry had already been presented on 30th March 1992 and even though there was no defect of any nature in the bills of entry, the customs authorities returned the same on 31st March 1992 by making an endorsement that as per the Collector's or...
Dr. Himangsu Kumar Sett and ors. Vs. the Calcutta Municipal Corporatio ...
Court: Kolkata
Decided on: Sep-03-1992
Reported in: (1993)2CALLT478(HC),97CWN611
Susanta Chatterji, J.1. The present writ petition has been filed praying inter alia for writ of Mandamus challenging the order dated February 20, 1981 and 31st of March, 1981 passed by the Learned Chief Judge, Small Causes Court in Municipal Appeal No. 186 and 187 of 1979 being Annexure 'E' and 'F' to the petition and to forebear the respondents from giving effect or further effect to the Provision of Section 183 (3A) of Calcutta Municipal Corporation Act, 1951 and of the Section 189(6) of the Calcutta Municipal Corporation Act, 1980 in the appeals filed by the petitioner being the Appeal No. 186 and 187 of 1979 and another from giving effect or further effect to the aforesaid orders dated 28th February, 1981 and 31st March, 1981. It is stated in detail that Section 183(3A) of the Calcutta Municipal Corporation Act, 1951 is ultra vires the Constitution of India and the restriction imposed on the right to appeal under Sub-section 3 (A) of Section 183 of the Act is so onerous as to make ...
Nirlon Synthetic Fibers and Chemicals Limited Vs. Bakulbala Das
Court: Kolkata
Decided on: Sep-02-1992
Reported in: (1994)1CALLT36(HC),97CWN490
Samir Kumar Mookherjee, J.1. The present Revisional application is directed against Order No. 60' dated 3rd of July, 1992 passed by the learned Assistant District Judge, 9th Court, Alipore in Title Suit No. 84 of 1988. By the impugned order, the learned Assistant District Judge rejected an application, preferred on behalf of the Revisional petitioner, for stay of further proceedings in the connected suit.2. The Title suit mentioned hereinabove is one for eviction of the Revisional petitioner, as a licensee, from the disputed property, though the defence of the Revisional petitioner, in the said suit, is based on claim of tenancy.3. It appears that on several occasions this Hon'ble Court had to be moved in Revision, at different stages, of the said Title suit. The present Revisional application, as stated hereinabove, arises out of rejection of a prayer for stay made on behalf of the Revisional petitioner, the prayer for, stay is based, in its turn, on an order passed by the Board for I...
Asstt. Collector of Cus. Vs. Hindustan Malleable and Forgings Ltd.
Court: Kolkata
Decided on: Sep-02-1992
Reported in: 1993(65)ELT194(Cal)
Prabir Kumar Majumdar, J.1. This appeal has been preferred by the Assistant Collector of Customs and Others against the Judgment and Order dated March 20, 1992 passed by the learned Judge taking writ matters. 2. By a writ application, the respondent Hindustan Malleable & Forgings Ltd. claimed refund of sum of Rs. 1,92,828.29 as an amount of drawback under Section 74 of the Customs Act, 1962. The respondent-writ petitioner claimed this amount by way of drawback as the imported goods were re-exported, inasmuch as the said goods were found defective and, therefore, the writ petitioner claimed refund of duty paid on the imported goods. The Assistant Collector of Customs rejected the claim for refund of the said amount on the ground that the goods which were re-exported were not properly identified and the respondent-writ petitioner failed to establish an identification of the re-exported goods before claiming a drawback under Section 74(1) of the Customs Act, 1962. The Assistant Collector ...
Seraikella Glass Works Ltd. Vs. 2nd Industrial Tribunals and ors.
Court: Kolkata
Decided on: Sep-01-1992
Reported in: 97CWN20,(1993)ILLJ1158Cal
Paritosh Kumar Mukherjee, J.1. The present writ petition is directed against an order dated November 2, 1991, passed by the learned second Industrial Tribunal, whereby an application under Section 15(2)(b) of the Industrial Disputes (Second Amendment) Act, 1980 filed by the respondent workman was allowed.2. By the said order, the learned Tribunal, inter alia, held that 'the employee' concerned was entitled to get interim relief from the date of dismissal and in view of the decision reported in EMP IR (V.7) 1990 page 614 and in the facts of the present case, the learned Tribunal was inclined to grant 'interim relief' to the employee concerned Sushil Kumar Dey from the date of dismissal, i.e., from November 23, 1989.3. Further, the learned Tribunal held that the employee concerned would get 50% of Rs. 2,005.59 for the first three months from November 23, 1989 and thereafter i.e., from February 23, 1990, he would get interim relief @75% of Rs. 2.005.59.The application was disposed of on c...
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