Kolkata Court October 1993 Judgments
Bireswar Mukherjee Vs. Gift-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Oct-29-1993
Reported in: (1994)49ITD114(Kol.)
1. This appeal of the assessee is directed against the order of the Dy.CGT(A).2. The assessee is an individual. In terms of the letter addressed to the GTO dated 9-1-1981, the assessee gifted 58 Nos. debenture and 58 Nos. ordinary shares of Mookerjee Estates (P.) Ltd. @ Rs. 1,000 each totaling Rs. 1,16,000 to his two daughters Chaya Ghosal and Subha Debi.advance-tax payable under Section 18 of the Gift-tax Act was tendered into the Reserve Bank of India, Calcutta on 28-1-1981. The assessee filed the Gift-tax Return on 26-7-1983. The Assessing Officer completed the assessment on a total taxable gift of Rs. 1,28,574. The net tax payable thereon after deducting the tax already paid was determined at Rs. 2,264. For the default in the filing of the return, the Assessing Officer initiated penalty proceedings under Section 17(1)(a) of the G.T. Act. Rejecting the explanation offered, the Assessing Officer levied penalty @ 2% of the assessed tax of Rs. 17,964 for a default of 24 months.3. Aggr...
Tag this Judgment!Jenson and Nicholson (India) Ltd. Vs. Assha Co-operative Housing Socie ...
Court: Kolkata
Decided on: Oct-14-1993
Reported in: (1994)1CALLT221(HC),98CWN688
Samir Kumar Mookherjee, J.1. The present Revisional application, which is directed against Order No. 6 dated 14th of September, 1993, passed by the learned District Judge, Alipore in Misc. Appeal No. 405 of 1993, raises an important question about the scope and applicability of Section 95(1) of the West Bengal Co-operative Societies Act. The question, on more than one occation, had fallen for consdieration by the Apex Court of the country. But, notwithstanding a number of decisions rendered by the said Court on such occasions, in one of the recent decisions of that Court, it had judicially acknowledged that there was 'lack of clarity in legal position.' The resultant effect has been that counsel, on behalf of the contesting parties, have made full utilisation of their forensic dexterity and ingenuity to make emphatic submissions in justification of the respective contentions of their clients.2. The relevant facts culminating with the above order may be succinctly stated as follows :-Th...
Tag this Judgment!Executive Officer, Digha Planning Authority Vs. M/S. Hotel Sea Gull an ...
Court: Kolkata
Decided on: Oct-13-1993
Reported in: AIR1994Cal95,98CWN885
ORDERArun Kumar Dutta, J. 1. The instant Appeal is directed against the judgment and order dated 22-12-1992 passed by Susanta Chatterji, J. in C.O. No. 10579 (W) of 1992.2. The facts giving rise to the said writ petition may shortly be staled as follows:--One Molay Kumar Guha was originally the owner of the Hotel, namely, M/s. Sea Gull, on part of plot No. 240, Khata No. 96, Mouza-Govinda Basan, P.S. Ramnagar (at present Digha), District Midnapore. After obtaining a sanctioned plan from the then Authority, Pudima II Gram Panchayat, on 19-1-1990 for construction of five-storied building thereon, and raising partly finished two-storied building he had been carrying onHotel business by paying taxes and complying with requisite formalities therefor. By a registered Deed of Conveyance dated 7-6-1991 Sushil Pal Chowdhury and Dulal Pal Chowdhury had purchased the said Hotel with all that partly finished two-storied pucca 'L' pattern structure/building standing thereon, including the business ...
Tag this Judgment!M/S. Arun Kumar Samanta and Others Vs. M/S. Shree Ram Trading and Supp ...
Court: Kolkata
Decided on: Oct-13-1993
Reported in: AIR1994Cal156,98CWN934
ORDERBhagabati Prasad Banerjee, J. 1. This is an appeal against the order dt. 4th June, 1991 passed in matter No. 1595 of 1991 passed by the learned trial Judge by which the learned trial Judge passed an interim order to the following extent:'In the meantime, the petitioner will be entitled to apply for allotment of 5 B. G. Rakes from special quota per month before the respondents in terms of recommendation made by the Director of consumer affairs, West Bengal being Annexures-D and E to the writ petition. If any prayer is made for allotment the respondent authorities will allot from the special quota of 5 B.G. Rakes month by month to the writ petitioner starting from the month of June, 1991. Such allotment should be made within a period of fortnight from the date of communication of this order. This interim order will be continued till the disposal of this application with liberty to the respondents to apply for variation and/or vacating of the interim order upon notice to the petition...
Tag this Judgment!Commissioner of Gift-tax Vs. Madanlal Patodia and anr.
Court: Kolkata
Decided on: Oct-13-1993
Reported in: [1994]209ITR967(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 26(3) of the Gift-tax Act, 1958, for the assessment year 1980-81 the Tribunal has referred the following question for our opinion :'Whether, in view of the fact that Rule 1D of the Wealth-tax Rules, 1957, is an accepted procedure for determining market value of unquoted shares, the Tribunal was justified in holding that Section 6(3) of the Gift-tax Act, 1958, does not indicate that market value of shares gifted is to be determined with reference to Rule 1D of the Wealth-tax rules, 1957, and in that view cancelling the order of the Commissioner of Gift-tax under Section 24(2) of the Gift-tax Act, 1958 ?'2. Shortly stated, the facts leading to this reference are as follows :The Gift-tax proceedings were initiated by the Gift-tax Officer in the hands of the assessee for the assessment year in question as the Gift-tax Officer was of the opinion that the gifts chargeable to tax had escaped assessment. The facts relating to the initiati...
Tag this Judgment!Sushanta Jana Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Oct-13-1993
Reported in: (1994)1CALLT196(HC)
Arun Kumar Dutta, J.1. The instant Revisional Application by the petitionercomplainant (hereinafter referred to as complainant) under Sections 397, 401 and 482 of the Code of Criminal Procedure, 1973 (hereinafter shortened into Code) is directed against the orders dated 16.11.92 and 30.11.92 passed by the Judicial Magistrate, 2nd Court, Howrah, in Case No. 1615C of 1991 before him, as also the order No. 144G dated 18.11.92 passed by the Chief Judicial Magistrate at Howrah in connection therewith, on the grounds set forth therein, in the circumstances hereunder stated.2. The complainant had been holding a shop room (hut) at C.S. Plot No. 744 of Mauza-Santashpur, P.S. Bauria, District Howrah, under Licence from the Zilla Parishad. It is alleged by the complainant that on 20.11.91 at about 8.30 A.M. the opposite-party Nos. 2 to 7-accused (hereinafter referred to as accused), along with others, armed with various weapons, had trespassed into his aforesaid shop room and had dismantled the s...
Tag this Judgment!Allahabad Bank Vs. Assistant Collector of Customs
Court: Kolkata
Decided on: Oct-12-1993
Reported in: 1994(71)ELT40(Cal)
Susanta Chatterji, J.1. By order dated November 28, 1989, this Court appointed a Special Officer as suggested and agreed by the learned lawyers of the respective parties for the purpose of Auction Sale of goods in question otherwise the goods are likely to be damaged. The goods have been sold and the sale proceeds are lying with the Bank and an application has since been filed by the purchaser. There was a direction upon the Special Officer to cause public advertisement in two daily newspapers namely, 'The Statesman' and 'The Ananda Bazar Patrika' and to hold auction by inviting sealed bids. Pursuant thereto such direction, the Special Officer caused public advertisement as indicated above and several intending purchasers participated at the auction sale. M/s. Bagabati Steel Centre of 23, Netaji Subhas Road became the successful bidder. They had deposited the consideration and took delivery of the goods on 7th August, 1990. An application has since been filed by the said third party pu...
Tag this Judgment!Enterprise International Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Oct-12-1993
Reported in: 1994(46)ECC310,1994(69)ELT453(Cal)
1. This writ application has been referred to this Bench by a learned Single Judge of this Court. This question involved in this writ application is the scope and effect of a circular being Circular No. 19/92-97 dated 17th December, 1992 issued by the respondent authorities. The petitioners challenged the said circular as well as the refusal on the part of the respondent authorities to release raw silk imported by the petitioners under REP Licences/Exim Scrips.2. It is the case of the petitioners that under the Import and Export Policy 1990-93 raw silk was allowed to be imported under REP Licences/Exim Scrips by virtue of paragraph 192 of Chapter XV of the Import and Export Policy. That paragraph declared that REP Licences/Exim Scrips are also valid for import of any other items of raw materials, components, tools, consumables and packing materials listed in Appendices 3 and 5, Part A. It is not in dispute that raw silk was included in Appendix 5, Part A of the Import and Export Policy...
Tag this Judgment!Hind Wire Industries Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Oct-11-1993
Reported in: [1994]209ITR894(Cal)
A.K. Sengupta, J. 1. In this application under Section 261 of the Income-tax Act, 1961, the applicant-assessee prays for certificate of fitness for appeal to the Supreme Court contending that the following questions of law purportedly substantial in nature and of general public importance, arise from the judgment of the Division Bench of this court delivered on March 24, 1993, in Reference No. 51 of 1991 (See : [1993]202ITR274(Cal) ):'(i) In a case where the depreciation allowance is rectified in an order under Section 154 whether there is a complete merger of the order of assessment in so far as it relates to the depreciation allowance with the order of rectification ? (ii) Whether in a case where a mistake committed in calculating the depreciation allowance in the original assessment is not corrected but repeated in subsequent rectification order dealing with the depreciation allowance, the limitation for rectifying such mistake can be computed from the date of the rectification orde...
Tag this Judgment!Uday Bhanu Sinha and anr. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Oct-11-1993
Reported in: 1994CriLJ1931
ORDERA.K. Dutta, J.1. The petitioner-accused (hereinafter referred to as accused) by the instant Revisional Application under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter shortened into Code) has prayed the Court for quashing the relevant proceedings, being G.R. Case No. 968 of 1989, arising out of Belgharia P.S. Case No. 53 dated 16-3-89, before the learned Sub-Divisional Judicial Magistrate at Barrackpur on the ground of non-compliance of the amended provisions of Section 167(5) of the Code in the facts and circumstances stated therein.2. The aforesaid relevant case under Section 498A, I.P.C., was started by the Belgharia P.S. on an F.I.R. being lodged by the informant Krishna Dey on the allegations made therein against the accused, on the injured Parmita being found with burn-injury on 16-3-89 at about 8 a.m., caused by fire in the chamber of the latrine of the house of the accused persons. On the basis of the said F.I.R. the accused were arrested by the police o...
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