Kolkata Court March 1993 Judgments
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Sadasukh Kabra and Co. Vs. Calcutta Stock Exchange Association Ltd., a ...
Court: Kolkata
Decided on: Mar-09-1993
Reported in: AIR1994Cal131
ORDER1. This is an application for setting aside the award passed by the Arbitration Sub-Committee of the Calcutta Stock Exchange Ltd.2. Parties are agreed that the Arbitration Clause is bye-law 253 of the Bye-Laws and Regulations of the said Stock Exchange, which is set out below:'All claims (whether admitted or not), differences and disputes between a member and a non-member and or non-members (the terms non-member and non-members shall include an authorised assistant or employee or any other person with whom the member shares brokerage) arising out of or in relation to dealings, transactions and contracts made subject to the Articles, Bye-laws and Regulations of the Exchange or with reference to anything incidental thereto or in pursuance thereof or relating to their construction, fulfilment or validity of transactions and contracts shall be referred to and decided by aribtration as provided in the Articles, Bye-laws and Regulations of the Exchange.'Mr. Sibdas Banerjee appearing for...
Amiya Kumar Roy and Bros. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-09-1993
Reported in: [1994]206ITR306(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1982-83, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the addition of Rs. 31,056 ?'2. Shortly stated, the facts are that the assessee is a wholesale dealer in solid spices. The total turnover for the assessment year 1982-83 was shown at Rs. 9,46,817 with a gross profit of Rs. 63,628 and the rate disclosed was 6-7 per cent. The Income-tax Officer has found that although the books of account were maintained, no day-to-day stock analysis was found. The Income-tax Officer also cited a comparable case of a dealer who, according to him, had dealt in 1982-83 in powder spices as well as in solid spices and had shown 23.2 per cent. gross profit for powder spices and 22.2 per cent. for solid spices. The Income-tax Officer, basing his judgment on the said case, had rej...
Haripada Das and ors. Vs. the State and anr.
Court: Kolkata
Decided on: Mar-09-1993
Reported in: (1993)2CALLT224(HC)
R. Bhattacharyya, J.1. This rule was issued in connection with an order dated 24.9.91 in Misc Case No. 253 of 1991, passed by the District Magistrate (J), South 24-Parganas, issuing a search warrant directing the officer-in-charge, Kasba Police Station to recover articles as mentioned in Schedule A and hand over the same after recovery to the opposite party No. 2.2. The short fact of the case is that the opposite party No. 2 Smt. Rubi Das put in an application Under Section 94 of the Code of Criminal Procedure, claiming herself to be the lawful wife of one Bimal Das, since deceased and the marriage was solemnized in the year 1986, according to Hindu rites. It is pertinent to mention that a male child was born of the said wedlock. She was subjected to in human cruelties by the In-laws by the reason of her failure to bring a sum of Rs. 50,000/- from her father.3. The husband had a Taxi bearing Registration No. WMT 4905 and after her husband's death the said Taxi had been stolen. She is t...
Enterprise International Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Mar-09-1993
Reported in: 1993(68)ELT304(Cal)
Ruma Pal, J.1. In this writ application, the petitioners have chellenged a Circular being Circular No. 19/92-97 dated 17th December 1992 as also the refusal on the part of the respondents-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 1990-93.3. On 1st April 1992 a new Import Policy being the Export and Import Policy 1992-97 came into force. Paragraph 4 Chapter I of the new Policy provided, inter alia, 'licences issu...
Commissioner of Income-tax Vs. L.N. Dalmia
Court: Kolkata
Decided on: Mar-05-1993
Reported in: [1994]207ITR89(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1970-71, 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 misdirected itself in law in holding that the transaction of sale of shares in the name of Messrs. Laxminiwas and Co. (P.) Ltd. on May 20, 1969, although not valid earlier became valid on the date of ratification by Messrs. Laxminiwas and Co. (P.) Ltd. on June 7, 1969, after its incorporation ? (2) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the transaction of sale of shares by the assessee is not sham or unreal is vitiated in law being contrary to evidence or based on no evidence or the same is otherwise unreasonable and/or perverse ? (3) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the Income-tax Officer did not bring any mate...
Commissioner of Income-tax Vs. Bata India Ltd.
Court: Kolkata
Decided on: Mar-05-1993
Reported in: [1993]201ITR884(Cal)
Ajit K. Sengupta, J.1. Those two references--one under Section 256(1) of the Income-tax Act, 1961, and the other under Section 256(2) of the said Act--both at the instance of the Revenue, arise out of the appellate order of the Tribunal for the assessment year 1984-85. The following questions have been referred to this court :Income-tax Reference No. 91 of 1990 under Section 256(1) of the Act : ' Whether, on the facts and in tbe circumstances of the case, the Appellate Tribunal was justified in law in holding that the sum of Rs. 6,31,76,886 paid as commission to wholesale dealers and retail agents was not sales promotion expenses and, therefore, not disallowable under Section 37(3A) of the Income-tax Act, 1961 ?' Income-tax Reference No. 1 of 1992 under Section 256(2) of the Act : ' 1. Whether in interpreting Section 37(3A) of the Income-tax Act, 1961, as effective from April 1, 1984, the Tribunal is justified in holding that only wasteful expenditure incurred on items like advertiseme...
Hari Charan Das Vs. Sm. Binapani Das
Court: Kolkata
Decided on: Mar-05-1993
Reported in: (1993)2CALLT137(HC),97CWN1048
N.K. Bhattacharyya, J.1. The present revision is directed at the instance of the defendant/petitioner, against the impugned order No. 121 dated 19. 2.91 passed by the Additional Munsif, Tamluk in T.S. No. 61 of 1990 allowing the plaintiff to depose after the evidence of PWS, 1, 2 and 3, on commission.2. The question mooted in this case for decision is whether the plaintiff, in the order of examination of witnesses can be examined after examination of other witnesses for the plaintiff.3. In the plaintiff's suit for eviction of the defendant from the suit premises on the ground of default and reasonable requirement for establishing a cycle-shop for the plaintiff's son, three witnesses of the plaintiff were examined on 10-12-90, 12-12-90. Of the three PWS, PW-1 is the son of the plaintiff and a power of attorney holder of the plaintiff and he deposed on behalf of the plaintiff on the strength of that power of attorney. In his examination-in-chief, he stated on oath that the plaintiff woul...
Manogopal Lahiri Vs. Banalata Mukherjee
Court: Kolkata
Decided on: Mar-05-1993
Reported in: (1993)1CALLT495(HC),97CWN806
Nripendra Kumar Bhattacharyya, J.1. By this revision, the defendant/petitioner challenged the impugned order No. 63 dated 10.1.91 passed by the First Munsif, Sealdah in T.S. No. 593 of 1985 appointing an Advocate Commissioner to take signature of the plaintiff, Smt. Banalata Mukherjee, if required, on a plain paper in presence of both sides.In short the fact of the case is that the opposite party purchased the suit property on 14.10.77 wherein the petitioner was a tenant and by a letter of requested the petitioner to attorn the tenancy in favour of the opposite party herein and to pay rent to her.Thereafter, the opposite party filed a suit for eviction of the petitioner herein from the suit premises and for khas possession of the same being premises No. 58/1/1D, Raja Dinendra Street, on the ground of reasonable requirement.In the said letter of attornment the extent and area of tenancy has been mentioned which includes roof and structure thereon.In the notice to suit and so also in the...
The State of West Bengal and ors. Vs. Arun Kumar Basu and anr.
Court: Kolkata
Decided on: Mar-05-1993
Reported in: (1993)2CALLT56(HC)
Rabin Bhattacharyya, J.1. This appeal is directed against the judgment and order passed by Hon'ble Mr. Justice Altamas Kabir in matter No. 3570 of 1990, dated 22.4.91.2. The sensitive facts of the case under appeal are that by a special resolution of 11.4.1956 the Bengal Provincial Railway Company, after its incorporation under the Companies Act, 1886 commenced its voluntary liquidation for the fatal blow dealt by the activities of the Trade Union. The company could not repair the damage though tried.3. To wipe out the debts, the liquidators were appointed, with the, passage of time, who were entrusted with the disposal of the assets of the company, both movable and immovable. The liquidator succeeded in disposing of the movable properties of the Company but immovable properties of considerable worth could not be disposed of as it was resisted by the Dist. Magistrate and Collector, Hooghly by his letter dated March 2, 1967.4. However, the correspondences passed between the liquidator o...
Rashmi Mehata Vs. Calcutta Port Trust and ors.
Court: Kolkata
Decided on: Mar-04-1993
Reported in: (1994)1CALLT75(HC)
Nisith Kumar Batabyal, J.1. This appeal is directed against the order dated 18th of June, 1992 dismissing the application under Article 226 of the Constitution of India filed by the appellant in Matter No. 3842 of 1991.The respondent, Calcutta Port Trust Authorities in January, 1991 issued Notice inviting Tenders (NIT- in short) for grant of lease of two separate plots of land situated at Boat Canal near its junction with Alipore Avenue, Calcutta. The appellant submitted tenders along with supporting papers as required for obtaining lease of plot 'A' category of land measuring 700 sq. mt. within the stipulated time. The rate quoted by the appellant was the highest but the appellant received a letter dated 13th April, 1991 from the respondent No. 3 by which she was informed that her tender was not accepted and she was advised to take refund of the earnest money. According to the appellant, the rejection of the tender by the appellant was arbitrary, illegal and capricious. A lawyer's let...
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