Kolkata Court January 1993 Judgments
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Commissioner of Income-tax Vs. Pixray (India) Ltd. (Formerly Picker X- ...
Court: Kolkata
Decided on: Jan-12-1993
Reported in: [1993]201ITR785(Cal)
Ajit k. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has fallen for determination by us :' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that, for the purpose of calculation of interest payable to the assessee under Section 214 of the Income-tax Act, 1961, the order passed by the Income-tax Officer in pursuance of the appellate order revising the original assessment constituted 'regular assessment' ?'2. Briefly, the facts leading to the question are as under :The assessee is a company and the assessment year involved is 1975-74, the accounting period ending on November 30, 1972. The Income-tax Officer raised an advance tax demand of Rs. 92,178 under Section 210 of the Act, payable in three equal instalments on June 15, 1972, September 15, 1972, and February 15, 1973. After receipt of the said demand notice, the assessee filed an estimate of its income before the Income-...
Netai Chandra Das and ors. Vs. Amarendra Nath Banerjee and anr.
Court: Kolkata
Decided on: Jan-12-1993
Reported in: (1993)2CALLT34(HC),97CWN848
Jyotirindra Nath Hore, J.1. This second appeal by the defendants is directed against the judgment and decree dated 7.3.91 passed by the learned Additional District Judge, 9th Court, Alipore in T.A. 138 of 1990 affirming those passed by the learned Munsif, 4th Court, Alipore dated 28.9.89 in Title Suit 141 of 1977.2. Plaintiff-respondents instituted the said suit for eviction of the tenant-defendants and mesne profits contending inter alia that by a registered deed of lease dated 14.8.59 between the plaintiffs and the defendants the latter took lease and came into occupation of all that one-storeyed building with two R.T. sheds on the first floor roof being premises No. 72E, Harish Mukherjee Road within Bhowanipore P.S. as described in the schedule of the plaint for a period of 21 years commencing from 1.8.59 for residential purpose only on the terms and conditions embodied therein. Plaintiffs are owners of the said premises. At the time of commencement of the lease and also thereafter ...
Union of India (Uoi) Vs. Bata India Ltd.
Court: Kolkata
Decided on: Jan-12-1993
Reported in: 1994LC453(Calcutta),1993(68)ELT756(Cal)
Ajit Kumar Sengupta, J.1. This appeal is from the judgment and decree in Suit No. 195 of 1971. The major issue is whether the goods produced and named as Herefit sheets, thermoplastic sheets and celluloid sheets from cotton and silk fabrics for use in footwear amounted to manufacture to attract excise duty under entry 19 and 22 of the First Schedule to the Central Excises and Salt Tax Act, 1944. The facts of the case in brief are as under:2. The respondent Bata India Limited a manufacturer and dealer in footwear, for the purpose and in the course of- manufacture of footwear, uses cotton and artificial silk fabrics. These fabrics are purchased by the respondent and after being processed and/or chemically treated the fabrics are incorporated into upper portion of the shoes manufactured by the respondent. The fabrics undergo and/or are subject to the certain intermediary processes before final incorporation in the footwear. Some cotton fabrics are treated in the stiffner solution of urea ...
Commissioner of Income-tax Vs. East India Cold Storage (P.) Ltd.
Court: Kolkata
Decided on: Jan-11-1993
Reported in: (1993)111CTR(Cal)237,[1996]218ITR668(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961 ('the Act'), at the instance of the Revenue, the following question of law has been referred to this court for the assessment year 1979-80 :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in setting aside the Income-tax Officer's order under Section 154 of the Income-tax Act, 1961, for the assessment year 1979-80 ?'2. Shortly stated, the facts are that the Income-tax Officer completed the original assessment for the assessment year under reference on April 24, 1982. In the original assessment, he allowed investment allowance under Section 32A of the Act on the machinery and plant of cold storage and also allowed deduction in respect of profits and gains from the cold storage under Section 80HH of the Act. Later, the Income-tax Officer was of the opinion that such allowance and deduction was wrongly allowed to the assessee and it was a mistake apparent ...
K.L. Jalan and ors. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Jan-08-1993
Reported in: (1993)1CALLT454(HC),(1994)ILLJ224Cal
Arun Kumar Dutta,J.1. By the instant application under Sections 410 and/or 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as the Code), along with three other applications, the petitioners have prayed the Court for quashing the relevant proceedings, being Case No. 595-C of 1982, as also Case Nos. 593-C, 594-C and 596-C, before the Chief Judicial Magistrate at Howrah.2. On 18th November, 1982 the opposite party No.2-comptainant had filed complaints before the learned Chief Judicial Magistrate at Howrah against the petitioners under Section 14(2-A), read with Section 14-A(1) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter shortened into Act). It is contended that M/s. Naskarpara Jute Mills Co. Ltd. had its office at 8, B.B.D. Bag, Calcutta-1, within the jurisdiction of Hare Street Police Station, which is an establishment within the meaning of the relevant provisions of the said Act. The petitioners accused persons have been des...
Singh Alloys and Steel Ltd. Vs. Assistant Collector of Central Excise
Court: Kolkata
Decided on: Jan-08-1993
Reported in: 1993(66)ELT594(Cal)
Ruma Pal, J.1. The point involved in this writ petition is the construction of Rule 57A of the Central Excise Rules, 1944 (referred to as the Rules). Rule 57A allows for credit of duty paid on excisable goods used as inputs on the manufactured item. The question is whether dolopatch mix, Magnesite Peas and ramming mass is an input of steel ingots.2. The word 'inputs' has been defined in the explanation to Rule 57A. The explanation reads as follows :-'Explanation - For the purpose of this rule 'inputs' includes -(a) inputs which are manufactured and used within the factory of production or in relation to the manufacture of final products; and(b) paints and packaging material, but does not include -(i) Machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products;(ii) packaging materials in respect of which any exemption to the...
Smt. Kamaladebi Mukherjee and anr. Vs. Arun Dasgupta and ors.
Court: Kolkata
Decided on: Jan-07-1993
Reported in: (1993)2CALLT226(HC),97CWN680
J.N. Hore, J.1. This second appeal by the plaintiffs is directed against the judgment and decree passed by the learned Additional District Judge, 1st Court, Alipore in Title Appeal No. 161 of 1990 reversing; those passed by the learned Munsif, 4th Court, Alipore in Title Suit No. 227 of 1987.2. The plaintiff-appellants instituted the said suit against the defendant-respondents for eviction from the suit premises contending inter alia that plaintiff No. 2 is the owner of the house being the middle block of Premises No. 186, Harish Mukherjee Road renumbered as 1868 Harish Mukherjee Road in the name of his wife plaintiff No. 1. The defendants and other two sisters were joint-tenants under the plaintiff in respect of the entire first floor of premises No. 186, Harish Mukherjee Road. Defendents are defaulters in payment of rent. Plaintiff No. 2 reasonably requires the suit premises for his own use and occupation and the use and occupation of the members of his family. The plaintiffs filed t...
Dhirendra Nath Hazari Vs. Aloke Kumar Panda and ors.
Court: Kolkata
Decided on: Jan-07-1993
Reported in: (1993)2CALLT275(HC),97CWN789
J.N. Hore, J.1. This second appeal at the instance of defendant No. 2 is directed against the judgment and decree dated 30.11.90 passed by the learned Additional District Judge, 11th Court, Alipore, in Title Appeal No. 105 of 1990, affirming those of the learned Munsif, 3rd Additional Court, Alipore, in Title Suit No. 57 of 1988 dated 23.11.89. The respondent No. 1 Aloke Kumar Panda filed Title Suit No. 421 of 1987 which was subsequently transferred to the learned Munsif, 3rd Additional Court, Alipore, and renumbered as Title Suit No. 57 of 1988 against the appellant and two others for ejectment and damages, alleging inter alia that defendant No. 1 Biswanath Chakraborty was a monthly tenant in respect of two rooms, common privy and bath and common passage in premises No. 38/C, Protapaditya Road, Tollygunge, at a monthly rent of Rs. 65/- payable according to English Calendar month. The defendant No. 1 defaulted in payment of rent from the month of September, 1987. He has also sublet and...
M/S. J.D. Singh and Others Vs. Calcutta Port Trust
Court: Kolkata
Decided on: Jan-06-1993
Reported in: AIR1994Cal148
ORDER1. These are two applications, one made on behalf of the Trustees for the Port of Calcutta, inter alia -- for recall of an order of attachment dated 18th July, 1990 and the other on behalf of the award holder by way of execution of the decree passed upon the award by a garnishee attachment ofRs. 3,21,846.94 out of the moneys held by the State Bank of India, and payment thereof.2. The award in the instant case was made by an Arbitrator nominated as per agreement between the parties by the President of the Indian Institute of Engineers. The only point in dispute in both the applications is whether the decree passed upon the award in the name of M/s. J.D. Singh & Co. can at all be put into execution in view of the fact that the same is only a business name of one J.D. Singh who is the proprietor and the sole owner of the said business.3. Mr. S.P. Majumdar, appearing for the Trustees for the Port of Calcutta, has said that under Order 30, Rule 10 of the Civil Procedure Code a person c...
Sree Ram Trading and Supply Co. and anr. Vs. the State and anr.
Court: Kolkata
Decided on: Jan-05-1993
Reported in: (1993)1CALLT324(HC)
Arun Kumar Dutta, J.1. The question falling for consideration here is whether in cases instituted otherwise than on police report a Magistrate can allow continuation of further proceedings beyond four years from the date of appearance of the accused if all the evidence referred to in Section 244 of the Code of Criminal Procedure (hereinafter referred to as Code) are not produced in support of the prosecution without being satisfied by the prosecution that upon the evidence already produced and for special reasons there is ground for presuming that it shall not be in the interest of justice to discharge the accused in view of the amended provisions of Section 245(3) (of the Code). The question arises in the facts and circumstances hereunder stated.2. On 20th March, 1985 a Food Inspector of the Calcutta Municipal Corporation had inspected the godown of the petitioner-accused Shyam Sundar Sharma at P-185, Strand Road, Calcutta, who had found an article of food, viz. salt (edible) stored/e...
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