Kolkata Court April 1993 Judgments
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Saibal Banerjee Alias Badsha Vs. the State of West Bengal and anr.
Court: Kolkata
Decided on: Apr-06-1993
Reported in: (1994)1CALLT80(HC)
Arun Kumar Dutta, J.1. By the instant revisional application under Section 482 of the Code of Criminal Procedure, 1973, the petitioner-accused, Saibal Banerjee, has prayed the Court for quashing all the proceedings arising out of Beliaghata Police Station Case No. 79 dated 5.5.92, registered as Case No. G.R. No. 983 of 1992 before the learned Additional Chief Judicial Magistrate at Sealdah on the grounds set forth therein.2. On an F.I.R. being lodged by the informant Archana Bhattacharjee on 5.5.92 before the Officer-in-Charge, Beliaghata Police Station, on the allegations made therein the police had started the relevant case against the petitioner-accused under Section 306, I.P.C. It is submitted that even though the aforesaid case has been so registered by the police, they are doing nothing in the matter, allowing the investigation to be kept pending for long to the prejudice of the petitioner-accused.3. All that had been urged on behalf of the petitioner-accused during the hearing i...
The Boeing Company Vs. R.M. Investment and Trading Co. Pvt. Ltd.
Court: Kolkata
Decided on: Apr-05-1993
Reported in: AIR1993Cal184,(1993)2CALLT423(HC)
ORDER1. This is an application under S. 3 of the Foreign Awards (Recognition & Enforcement) Act, 1961, inter alia, praying for an order that Suit No. 363 of 1990 (R. M. Investment & Trading Co. Pvt. Ltd. v. Boeing Company), filed by the respondent be stayed and for further reliefs.2. The petitioner's case is that the respondent, R. M. Investment & Trading Co. Pvt. Ltd., was appointed by the petitioner under a Consultant Service Agreement dated 1-1-86. Under the said agreement, the respondent was to be paid on annual retainer and in addition was entitled to 5% commission for the sale of each aircraft made during the term of agreement. The agreement was to remain in force until 31-12-86. Certain provisions of the agreement was subsequently modified and its terms were extended for a limited period up to 30-4-87. The said arbitration agreement expressly provided that the respondent shall not receive any compensation for sale of aircraft concluded after 30-4-87. Both the original agreement ...
Commissioner of Income-tax Vs. Modest Enterprises Ltd.
Court: Kolkata
Decided on: Apr-05-1993
Reported in: [1994]207ITR618(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1984-85, 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 justified in law in deleting the addition of Rs. 3,56,025 assessed as income as and by way of interest ?'2. Briefly stated, the facts leading to this reference are that Messrs. Modest Enterprises Ltd. is the assessee and the assessment year involved is 1984-85. The Assessing Officer found that the paid up capital of the assessee-company was Rs. 24,50,000 and almost the entire capital was invested on loans bearing interest. However, no interest receipt had been accounted for on certain advances to parties. The auditor's note showed that the assessee followed the cash system of accounting. The Assessing Officer further found that, during the year, the assessee received back a sum of Rs. 12,60,894 from Messrs. Ramnarayan Kayan ...
Commissioner of Income-tax Vs. Seth Chemical Works Pvt. Ltd.
Court: Kolkata
Decided on: Apr-05-1993
Reported in: [1994]207ITR707(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1983-84, 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 correct in law in deleting the addition of Rs. 34,044 being the legal expenses in connection with writ matters against new imposts of Central excise ?'2. Shortly, the facts are that the assessee claimed deduction of legal expenses of Rs. 62,130 which included a sum of Rs. 18,000 paid to Messrs. Sawdev and Co. for sales tax and income-tax purposes and also a sum of Rs. 34,044 stated to have been spent for the purpose of pursuing certain writs against new imposts of Central excise. The Assessing Officer allowed 50 per cent. deduction in respect of legal expenses of Rs. 18,000. As regards Rs. 34,044 spent for writ matters in the High Courts, the Assessing Officer observed that the impost of Central excise was equally applicable ...
Andaman and Nicobar Islands Forest Corpn. Vs. Presiding Officer, Indl. ...
Court: Kolkata
Decided on: Apr-05-1993
Reported in: (1994)1CALLT17(HC),(1994)IILLJ32Cal
Paritosh Kumar Mukherjee, J.1. This writ petition was moved on behalf of Andaman & Nicobar Islands Forest Corporation Workers' Union, represented by its General Secretary, challenging an Award dated June 25, 1992, passed by the Presiding Officer, Industrial Tribunal, Andaman and Nicobar Islands, Port Blair, in I.D. (IT) Case No. 3 of 1990.2. Earlier, the appropriate Government referred the following dispute to the said Tribunal:'Whether the charters of demands as shown in Annexure of the workmen employed in Andaman & Nicobar Islands Forest and Plantation Development Corporation, are fair and justified? And if so, to what reliefs are the concerned workmen entitled?'3. The list of charter of demands which has annexed along with the reference is set out below:'List of charter of demands required to be referred to the Industrial Tribunal for adjudication.(1) Grant of arrears of variable Dearness Allowance from October, 1986 to the workers of the Forest and Plantation Development Corpn.The ...
Andaman and Nicobar Paper Mills Company Private Limited and anr. Vs. L ...
Court: Kolkata
Decided on: Apr-05-1993
Reported in: (1993)2CALLT111(HC)
P.K. Mukherjee, J.1. This writ petition was moved on behalf of Andaman & Nicobar Paper Mills Company Private Limited and Anr. challenging an order dated November 11, 1991, passed by the Sub-Divisional Officer, South Andaman, in Revenue Case No. 102 of 1987, which has been set out at pages 73 to 99 of the present writ petition.2. This writ petition was moved before Bhagabati Prasad Banerjee, J. on December 11, 1991, when His Lordship was sitting as the Presiding Judge of the Circuit Bench at Port Blair.3. Upon hearing Mr. Tapan Kumar Mukherjee, for the Petitioners and Mr. R. Shiv Saroop, Learned Government Pleader for the respondent administration, His Lordship directed that this matter would be disposed of as a contested Application, and passed directions for affidavits accordingly. In the meantime, His Lordship granted stay of operation of the impugned order dated November 11, 1991, which is Annexure 'L' to the writ petition, referred to hereinabove.4. Thereafter, the writ petition ap...
Calcutta Asbestos and Belting Co. Vs. Commissioner of Income Tax.
Court: Kolkata
Decided on: Apr-05-1993
Reported in: (1993)115CTR(Cal)117
AJIT K. SENGUPTA, J. :In this reference under s. 256(1) of the IT Act, 1961 for the asst. yr. 1983-84 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 justified in holding that the assessment proceedings under s. 147(a) r/w s. 148 of the IT Act, 1961 as per recorded reasons under s. 148(2) is valid in law ?'Briefly stated the facts are that the original assessment in the case of the assessee was made or less on the basis of the return filed. In the course of assessment proceedings, the assessee filed a statement in regard to the transactions with M/s. New Age Corporation in which the credit balance was shown at Rs. 60,000 which was duly confirmed by the creditor.2. When the assessment for the asst. yr. 1984-85 was taken up the Assessing Officer noticed that a sum of Rs. 60,000 which was shown as payable to New Age Corporation as on 31st December, 1982 was not shown in the opening balance as on 1...
Calcutta Asbestos and Belting Co. Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: Apr-05-1993
Reported in: (1996)115CTR(Cal)117,[1996]218ITR732(Cal)
AJIT K. SENGUPTA J. - In this reference under section 256(1) of the Income-tax Act, 1961 ('the Act'), for the assessment year 1983-84, 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 justified in holding that the assessment proceedings under section 147(a) read with section 148 of the Income-tax Act, 1961, as per recorded reasons under section 148(2) is valid in law ?'Briefly stated, the facts are that the original assessment in the case of the assessee was made more or less on the basis of the return filed. In the course of the assessment proceedings, the assessee filed a statement in regard to the transactions with New Age Corporation in which the credit balance was shown at Rs. 60,000 which was duly confirmed by the creditor.When the assessment for the assessment year 1984-85 was taken up, the Assessing Officer noticed that a sum of Rs. 60,000 which was shown as payable to New Age Corporatio...
Sreeram Construction and ors. Vs. Sk. S. Ali and anr.
Court: Kolkata
Decided on: Apr-01-1993
Reported in: (1999)IIILLJ346Cal
ORDER1. These two revisional applications are directed against the orders of retrial of complaints for violation of Sections 18(2) and 19(2)(a) of the Minimum Wages Act, 1948 read with Rule 22(1) of the Minimum Wages Rules, 1951 passed by the learned Additional Sessions Judge of Midnapore in Criminal Motions Nos.253/1988 and 21/1989 which arose out of the orders of quashing of the connected proceedings by the Learned S.D.J.M. Midnapore.2. Mr. Das learned Advocate appearing on behalf of the petitioners, challenged the impugned orders in these revisional applications on two grounds, namely, that it has not been staled in the petition of complaints how the partners of the firm are responsible to the company for the conduct of the business of the firm and in what way they are responsible to it. The other point was that the provisions of Sub-rule (2) of Rule 26-B of the Minimum Wages (Central) Rules, 1950 was not followed in both the cases and on both the above grounds, the complaints are l...
Babban Singh Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-01-1993
Reported in: (1993)2CALLT128(HC),97CWN1135
S. Banerjea, J.1. The instant appeal arises out of a judgment and order dated February 26, 1990 passed by the Trial Court dismissing the writ petition of the appellant petitioner wherein the 2nd Show Cause Notice dated December 10, 1981, calling upon the petitioner to show cause as to why he should not be removed from the service, inter alia was under challenge.2. The appellant petitioner who was a Senior Rakshak of the Railway Protection Force, was served with charge-sheet dated December 23, 1974 on which a disciplinary proceeding was initiated against him. He replied to the chargesheet. The disciplinary enquiry thereafter was held and ultimately the Inquiry Committee holding the said disciplinary enquiry submitted a report wherein the petitioner was found guilty of all the misconducts alleged in the chargesheet. Agreeing with the aforesaid finding of the aforesaid Inquiry Committee the respondent no. 6 being the Assistant Security Officer, Railway Protection Force, Eastern Railway, D...
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