Kolkata Court April 1993 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Praveen (India) Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Apr-21-1993
Reported in: 1993(66)ELT186(Cal)
Ruma Pal, J.1. The petitioner No. 1 Company is an importer of goods. The goods of the petitioner No. 1 were shipped from the foreign country aboard the S.S. Tiger River V-147. The petitioner-Company presented the Bills of Entry before the Customs Authorities in respect of the goods aboard the S.S. Tiger River V-147 on 31st March, 1992. This was done under the second proviso to Section 46(3) of the Customs Act.2. The above facts are not in dispute. What is in dispute is the rate of exchange applicable for the purpose of determining the value of the goods imported. According to the proviso to Section 14(1) of the Customs Act, 1962, the price is to be calculated with reference to the rate of exchange as in force on the date on which the Bill of Entry is presented under Section 46 of the said Act.3. According to the petitioners, the rate of exchange would be that which was applicable when the petitioner-Company presented the Bills of Entry, namely, 31st March, 1992.4. According to the resp...
Arun Kumar Chhajar Vs. Collector of Customs (Preventive)
Court: Kolkata
Decided on: Apr-21-1993
Reported in: 1995LC57(Calcutta),1995(75)ELT747(Cal)
Ruma Pal, J.1. The writ petitioner carries on business as a proprietor of M/s. Arun Automobilies. The facts briefly stated are as follows :-2. On 21st July, 1989, the Customs Authorities conducted a search and seizure at the petitioner's business premises, where automobile parts and Indian currency of Rs. 3,10,000/- were seized. The petitioner was arrested and subsequently released on bail. A copy of a seizure report was forwarded to the Income Tax Authorities. On 28th July, 1989, the Directors (Investigation) of Income Tax Authorities issued notice under Section 131 of the Income-tax Act, 1961 (hereinafter referred to the Act) to the petitioner directing him to produce books of account for the year 1989-90, Bank's statement, Income Tax File number.3. It appears from the records produced by the respondent authorities that pursuant to the notice under Section 131, the petitioner in fact produced the books of account and documents as directed before the Income Tax authorities. It also ap...
Precoated Steels Ltd. Vs. I.F.B. Industries Ltd. and ors.
Court: Kolkata
Decided on: Apr-20-1993
Reported in: [1996]85CompCas748(Cal),98CWN121
Ajit K. Sengupta, J. 1. This appeal by the defendant is directed againstthe interim orders dated March 2, 1993, and March 11, 1993, passed bya learned single judge of this court on an interlocutory application filedby the first respondent.2. Shortly stated the facts are that the plaintiff, 'the first respondent, filed the instant suit on March 2, 1993, inter alia, praying for a declaration that the first defendant, the appellant before us, and the second defendant, United Bank of India, are not entitled to enforce the bank guarantee dated December 24, 1991, or payment of any portion of Rs. 30,50,000 being the amount covered thereby and the bank is not entitled to pay the same to the appellant. In the said suit, State Bank of India was also made a party. However, in the present appeal, the State Bank of India has notbeen made a party as no relief has been asked for against the State Bank of India.3. In the interlocutory application filed by the plaintiff-first respondent, it has been, i...
Associated Cement Companies Ltd. and anr. Vs. Appropriate Authority an ...
Court: Kolkata
Decided on: Apr-20-1993
Reported in: [1995]213ITR288(Cal)
ORDER UNDER S. 269UD--Writ by intending purchaser--Allegedly delayed.Ratio :Writ petition by intending purchaser challenging validity of purchase order filed on date of auction dismissed as adequate opportunity given to petitioner.Held :The order of appropriate authority was valid for the following reasons.(i) Each of the points raised by the petitioner had been considered. (ii) The objections based on the locality of the properties the sale of which had been relied on by the appropriate authority could not be determined by the High Court. The appropriate authority had acted on material having a rational nexus with the conclusion reached. (iii) Eight days, notice was given to the petitioner and it was heard for three days. Copies of all material sought were made available. Therefore, adequate opportunity was given (iv) There was delay in moving the writ petition. The petitioner remained silent over their rights for several weeks after the order was communicated to it. No explanation wa...
Bharat Petroleum Corpn. Ltd. Vs. C.G. Industrial Tribunal and ors.
Court: Kolkata
Decided on: Apr-20-1993
Reported in: (1993)IILLJ608Cal
Bhagabati Prasad Banerjee, J 1. This is an appeal against the judgment and order dated July 7, 1989 passed by the learned Trial Judge in Matter No. 4458 of 1988 dismissing the writ application filed by the appellant-petitioner. The only question involved in this appeal is with regard to the interpretation of the provisions of Section 36(2) of the Industrial Disputes Act, 1947. The facts are not in dispute. The Government of India, Ministry of Labour, referred an industrial dispute before the Presiding Officer, Central Government Industrial Tribunal, Calcutta for adjudication of an industrial dispute. After receipt of the said order of reference the workmen represented by Petroleum Employees' Union, Eastern Branch, entered appearance and filed their written statement. The appellant also appeared through its Association, namely, Employers' Association of India of which the appellant was a member and the said Association had authorised two of its Executive Committee members, namely, Dr. M...
Smt. Kamala Devi and ors. Vs. Smt. Sushila Sharma
Court: Kolkata
Decided on: Apr-19-1993
Reported in: (1994)1CALLT46(HC)
Gitesh Ranjan Bhattacharjee, J.1. This revisional application is directed against the order dated the 11th December, 1991 by which the learned Court below dismissed an application filed by the present petitioners for discharging them under Section 245(2) Cr. P.C. The opposite party herein filed a petition of complaint for an offence punishable under Section 406/34 I.P.C. against the present petitioners. The learned Court below after examining the complainant and her witness directed for issuing process against the accused persons, the petitioners herein, under Section 406/34 I.P.C. The complainant was married to the accused no I in December, 1989 at their native place in the district of Churu in the State of Rajasthan. After the solemnisation of the marriage, the complainant was taken to her matrimonial home which is the parental house of her husband at Churu in Rajasthan. It is the case of the complainant that she entrusted all her ornaments which were presented to her by her parents ...
Amar Steel Industries Vs. Collector of Customs
Court: Kolkata
Decided on: Apr-16-1993
Reported in: 1993(67)ELT44(Cal)
Ruma Pal, J.1. The relevant facts of this case have been set out in this Court's order dated 26th March, 1993 passed at the time of granting interim reliefs to the petitioners. The Court now is called upon to determine finally whether the petitioners are liable to pay additional duty in respect of the vessel brought in by them for breaking up. The petitioners have based their submission that no such additional duty is payable, on the language of the notification in question being Notification No. 74/93-Cus., dated 28-2-1993 and on the Notification No. 167/86-C.E., dated 1-3-1986 as amended, listed as General Exemption No. 41 to the Central Excise Tariff Act, 1985.2. As far as the first ground is concerned the petitioners have reiterated their arguments made earlier. It has been submitted that the Notification No. 74/93 granted exemption to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975 in respect of Ships imported for breaking. It is submitted that bo...
D. Bose and Bros. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-15-1993
Reported in: (1993)46ITD108(Kol.)
1. The assessee assails the order of the Appellate Commissioner (AC) confirming addition of the sum of Rs. 13,67,711 being amount awarded by the Arbitrator and a further sum of Rs. 52,240 being interest received from bank on the deposit of the award money.2. The brief facts which have given rise to the dispute in the present appeal are that the assessment year is 1980-81 for which the previous year ended on 31-3-1980 and that the assessment of the assessee was originally completed on 9-6-1981 determining total income at Rs. 1,26,510. However, subsequently the said assessment was set aside by the CIT, W.B-VIII as per his order dated 4-5-1983 acting under Section 263 of the Income-tax Act, 1961 with directions to Assessing Officer (AO) to make fresh assessment in accordance with direction given therein. The Assessing Officer was directed by the CIT under Section 263 to examine the question of taxability of the sum of Rs. 13,67,711 which has been awarded in favour of the assessee by sole...
Rotoflex Industries Vs. Collector of Customs
Court: Kolkata
Decided on: Apr-15-1993
Reported in: 1993(68)ELT347(Cal)
Hazari, J.1. This is an application under Article 226 of the Constitution of India, inter alia, praying for an order for withdrawing, cancelling and/or rescinding the order of adjudication being Order No. 61/91, dated 9-10-1991 and for other reliefs.2. The petitioner No. 1 is carrying on business of importing goods from several manufacturers and shippers from United States, West Germany and Belgium. After importing the goods the petitioner No. 1 converts them in accordance with the customers' specification and requirements. The petitioner No. 1 is a holder of REP Import Licence No. P/L/1475801/C/XX/88, dated 23-3-1989, duly transferred in favour of the petitioner No. 1 for valuable consideration and entered into a contract to purchase 40 pallets of the said goods with M/s. Colpack International Ltd., Herts, England. On 10th July, 1990 upon receipt of the copy of the shipping documents, Bill of Lading, Invoices, Certificate of Insurance, Certificate of origin and Packing List, the petit...
Puranmall Narayan Prasad Kedia Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-12-1993
Reported in: (1994)48ITD439(Kol.)
1. These three appeals are directed against the orders passed by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961. The appellants are the H.U.F., its karta and the son of the karta. The facts and circumstances leading up to the appeals are almost identical, subject to minor variations which are inconsequential. Since the appeals were heard together they are disposed of by a common order.2. The assessees in the appeals had entered into separate documents styled as 'lease deeds' with M/s. Bharat Earthmovers Limited (BEML) a Government of India undertaking. These deeds were registered. Before discussing the details of the deed in detail, it will be sufficient at this juncture to state that the deeds were for the lease of 3 flats in Dover Lane, Calcutta, in favour of BEML. The leases were for 99 years.A monthly rent was reserved in the lease deeds. BEML had to pay a substantial sum to each of the lessors (assessees) as advance which was to be adjusted against t...
- ‹ Prev
- 1
- 2
- 4
- 5
- 6
- Next ›
- Last »