Kolkata Court March 1993 Judgments
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Commissioner of Income-tax Vs. Hind Wire Industries Ltd.
Court: Kolkata
Decided on: Mar-24-1993
Reported in: [1993]202ITR274(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question at the instance of the Revenue relevant to the assessment years 1976-77 to 1980-81 :'On the facts and in the circumstances of the case whether the Tribunal is justified in holding that the mistake which the assessee seeks to get rectified has occurred in the set of rectification orders passed under Section 154 of the Income-tax Act, 1961, on July 12, 1982, and that date should be taken into account for purposes of computing the period of limitation ?'2. As the question indicates there was a set of rectification orders in respect of the assessment years and a further mistake occurring in such rectification orders is sought to be rectified by the assessee which the Revenue contends against on the ground that for computing the period of limitation for rectification the date of the original order is relevant and not the date on which the rectification...
Pijush Kanti Mondal Vs. State of West Bengal
Court: Kolkata
Decided on: Mar-24-1993
Reported in: (1993)2CALLT252(HC),97CWN875
G.R. Bhattacharjee, J.1. This revisional application is directed against the order dated the 7th November, 1992 passed in Misc. Appeal No. 10 of 1991 by the learned Additional District Judge, Second Court, Jalpaiguri affirming the order of confiscation of the seized truck bearing No. WGV 5456 passed by the Authorised Officer, Jalpaiguri district and Divisional Forest Officers, Jalpaiguri division Under Section 59-A of the Indian Forest Act, 1972 as amended by the West Bengal Act XXII, 1988.2. On 12th April, 1989 while petrolling on highways and roads the forest officials found that timber was being unloaded from the said truck which was standing in the Bazar area of Dowkimari village. On seeing the forest officials the unknown persons who were unloading timber from the said truck fled away leaving the truck and the timber behind. The forest officials found that one log of Chilauni was still lying in the truck and large quantity of timber was lying in heaps behind the truck. Jogans (use...
Messers Premier Woodcrafts Pvt. Ltd. Vs. Messers Darbari Udyog and Oth ...
Court: Kolkata
Decided on: Mar-23-1993
Reported in: AIR1994Cal141,97CWN1196
ORDER1. This revisional application is directed against the judgment and order dated 9-9-1991 passed by the learned Additional District Judge, Third Court, Barasat in Misc. Appeal No. 148 of 1990, arising out of Order No. 16dated 22nd August, 1990 passed by the learned Munsif, First Court, Barasat in Title Suit No. 91 of 1990.2. Before discussing the impugned order, I propose to make a discussion of the whole background which gave rise to the instant revisional application.3. Dhiren Roy and Barindra Mitra who are opposite parties Nos. 2 and 3 respectively in this revisional application filed on 14-5-1979 Title Suit No. 214 of 1979 in the Court of learned Munsif, Third Court at Sealdah, praying for a decree of ejectment of M/s. Premier Woodcrafts Pvt. Ltd., who is the petitioner in this revisional application. In the first paragraph of the plaint it was stated that the defendant was a tenant under the plaintiff in respect of one Bungalow at the ground floor at Ganganagar, Jessore Road, ...
Assistant Commissioner of Vs. Universal Cables Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-22-1993
Reported in: (1993)45ITD610(Kol.)
1. The appeals are by the department and the cross objections are by the assessee. Since they were heard together, they are consolidated and disposed of by this common order.2. We are concerned with the assessment years 1980-81 and 1981-82. In the assessment made originally under Section 143(3) read with Section 144B, the ITO had allowed depreciation of Rs. 16,65,000 and Rs. 14,12,359 respectively in respect of certain non-factory buildings held by the assessee. Subsequently, the ITO invoked the provisions of Section 154 of the IT Act on the ground that the building which was purchased from Satna Cement Works for a consideration of Rs. 37 lakhs had not become the property of the assessee since no registered conveyance deed was executed in favour of the assessee. According to the ITO, under Section 32 of the IT Act, the assessee, in order to become entitled to depreciation in respect of the assets used in its business, should be the 'owner' of the assets. The ITO was of the view that t...
National Insurance Co. Ltd. Vs. Anjali Mallick and ors.
Court: Kolkata
Decided on: Mar-22-1993
Reported in: 2(1993)ACC543,II(1993)ACC543,1993ACJ934,(1993)1CALLT431(HC),[1994]79CompCas394(Cal)
1. This rule, being Civil Rule No. 422(M) of 1992 has been issued by a Division Bench of this court asking the respondent-opposite parties who are the claimants before the Motor Accidents Claims Tribunal to show cause as to why the implementation of the award dated September 16, 1991, in MAC Case No. 166 of 1990 of the Motor Accidents Claims Tribunal at Midnapore should not be stayed till the disposal of the appeal and such further order/orders should not be made as the court may deem fit and proper.2. By an order dated March 13, 1992, the implementation of the award in MAC Case No. 166. of 1990 was stayed. We have heard Mr. Ajit Bhusan Majumdar for the appellant-petitioner and Mr. P.B. Sahu for the respondent and Mr. Biswajit Chowdhury, Senior Advocate, as amicus curiae.3. There is an application for analogous hearing of the present appeal along with FMAT No. 176 of 1992 filed by the appellant where Parvati Dehari filed a claim on account of the death of her son, Danga Dehari, in the ...
A.K. Chakraborty Vs. New Bank of India and ors.
Court: Kolkata
Decided on: Mar-22-1993
Reported in: (1993)2CALLT141a(HC),98CWN241
G.R. Bhattacharjee, J.1. This is an application under Article 226 of the Constitution of India. The petitioner Sri A. K. Chakraborty is a Scale-III officer in New Bank of India which is described as a public corporation. He was initially appointed to the post of Manager of the said Bank as a Scale-II officer in June, 1977. He was promoted to the Middle Management Scale-III post in August, 1984. During his service career all these years he was posted at various places in different capacities, such as, at Calcutta, Patna, Ranchi, Dhanbad, Delhi. He was Deputy Regional Manager of West Bengal in the Regional office in Calcutta from April, 1985 to October, 1988 and thereafter upto May 1989 he was deputed as Deputy Regional Manager, Bihar/ Orissa. In May, 1989 he was transferred from the Regional office, Calcutta to New Delhi where he worked upto October, 1990. Thereafter he was again transferred from New Delhi to Calcutta in October, 1990 and he worked as a Senior Manager, of Burra Bazar Br...
Sanjoy Chandrani Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Mar-19-1993
Reported in: 1996(85)ELT25(Cal)
Tarun Chaterjee, J.1. A short question of law that arises for decision in this writ application is whether the writ petitioner is liable to pay interest under Section 61(2) of the Customs Act, 1962 for the periods prior to the actual physical warehousing of consignments of goods imported by the writ petitioner. The writ petitioner placed an order for 1G00 great gross of snap fasteners iron made, size VT 7 of Japanese origin with M/s. Ceasar Industries Limited, Hong Kong. The said foreign supplier shipped three consignments packed in 120, 100 and 100 cartons respectively out of the total quantity of 1000 great gross. The said three consignments arrived in the port of Calcutta between 10th of July, 1989 and 17th of August, 1989. Between 1st of October, 1989 and 24th of October, 1989, the writ petitioner through his clearing agent filed three separate bills of entry for warehousing in respect of the aforesaid three consignments. On 20th of October, 1989 and 26th of October, 1989 the said ...
Amlagora Cold Storage (P) Ltd. Vs. National Insurance Co. Ltd. and Ano ...
Court: Kolkata
Decided on: Mar-18-1993
Reported in: AIR1994Cal14
1. This suit has been instituted by the plaintiff Amlagora Cold Storage P. Ltd. against the National Insurance Co. Ltd. and another, inter alia, for a decree jointly in favour of the plaintiff and United Bank of India the defendant No. 2 for Rs. 39,35,726/- as per particulars mentioned in paragraph 12 of the plaint, for a further decree in favour of the plaintiff or a decree jointly in favour of the plaintiff and United Bank of India for Rs. 4,62,840.74 on account of alleged loss of profit, idle labour loss of interest and other loss and damages aggregating to Rs. 4,62,840.74, alternatively an enquiry into the damages suffered by the plaintiff and for a decree for the amount found due at such enquiry, interests and costs.2. The case of the plaintiff, shortly stated, is that the plaintiff is the owner of the cold storage at Amlagora in the district of Midnapore in the State of West Bengal. The defendant No. 2 i.e. United Bank of India was the mortgagee of the potatoes of all kinds store...
Maman Chand Singhania and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Mar-18-1993
Reported in: (1993)2CALLT405(HC)
Amal Kanti Bhattacharji, J.1. In this criminal revision the validity of a proceeding Under Section 145 Cr. P.C. pending before an Executive Magistrate has been challenged. The relevant proceeding was initiated on the basis of the following facts :-2. The property in dispute appertains to premises No. 291 Netaji Subhas Road, Asansol and consists of a big hall, about 6500 square feet in area owned by the petitioner No. 1. The said hall is utilised for various types of business by the petitioners including a partnership business with the firm name Singhania Soap Factory. For facilitating the carrying on of different business the hall has been divided into three compartments with partition walls. The aforesaid partnership business of the Singh ania Soap Factory has, however, come to a standstill since 1987 owing to disputes among the partners,3. The parties excepting O.P. No. 1 (i.e. the State) are closely related. On 18.07.88 O.P. No. 2 filed a petition Under Sections 447/107/116(3) Cr. P...
Bimal Chandra Saha Vs. the State of West Bengal
Court: Kolkata
Decided on: Mar-18-1993
Reported in: (1993)2CALLT147(HC)
A.K. Bhattacharji, J.1. This revisional order is directed against an order passed by the Second Additional District Judge, Barasat, in Sessions Case 14-6-91. The case originally started on the basis of Gaighata P.S. case No. 11 dated 15.3.84 (G.R. case No. 205/84) Under Sections 148/149/307/325/302 I.P.C.). There were several accused persons and they were either arrested or voluntarily surrendered before the S.D.J.M., Bongaon on different dates. After investigation the police submitted charge sheet against all the accused persons on 8.3.88. Cognizance of the offence was taken by the Learned S.D.J.M., Bongaon on 23.7.88 and the case was committed to Court of Sessions and subsequently transferred for disposal before the Second Additional Judge, Barasat.2. In the meantime the accused persons filed an application Under Section 167(5) Cr. P.C., as amended in the State of West Bengal by Act 24 of 1988 demanding that the statutory period for the submission of the charge-sheet fixed under the ...
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