Kolkata Court May 1993 Judgments
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Commissioner of Income-tax Vs. Orient Paper Industries Ltd.
Court: Kolkata
Decided on: May-10-1993
Reported in: [1994]208ITR158(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1981-82, the following question of law has been referred :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) directing the Inspecting Assistant Commissioner to accept the rectification petition of the assessee and to allow the assessee interest under Section 214 of the Income-tax Act, 1961 ?'2. The brief facts of the case are that the assessee, Messrs. Orient Paper and Industries Ltd., is a resident company and the assessment year involved is 1981-82 for which the accounting period ended on March 31, 1981. The income-tax assessment for the assessment year 1981-82 was completed under Section 143(3) of the Income-tax Act, 1961, on February 20, 1984. Since the assessment in question resulted in a refund, the Assessing Officer granted interest under Section 214 to the assess...
Commissioner of Income-tax Vs. Ellenbarrie Industrial Gases Ltd.
Court: Kolkata
Decided on: May-07-1993
Reported in: [1994]208ITR67(Cal)
AJIT K. Sengupta, J.1. In this reference under Section 256(1), of the Income-tax Act, 1961, relating to the assessment years 1984-85 and 1985-86, the following questions of law have been referred to us by the Tribunal :'Assessment year 1984-85 : 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provision of Section 43B of the Income-tax Act was not applicable on amount collected by the assessee as sales tax which was neither refunded to the parties nor paid to the Government account within the relevant previous year ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amount collected by the assessee from the parties was 'deposit' and not sales tax when the Tribunal itself has viewed that ultimately the liability for payment of sales tax through assessment can be placed on the assessee ?' 'Assessment year 1985-86 : 1. Whether, on the facts and in the circumstances of the...
Lovelock and Lewes Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-07-1993
Reported in: [1994]208ITR95(Cal)
Shyamal Kumar Sen, J.1. Pursuant to the direction of this court under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following questions :For the assessment year 1977-78 : 'Whether, on the facts and in the circumstances of the case and on a true interpretation of the provisions of sections 30, 37 and 36 of the Income-tax Act, 1961, the Tribunal was justified in holding that a part of the rent which was paid by the assessee-firm in respect of the flats occupied by its partners, posted in Delhi and in Bombay branches during the relevant previous year, was rightly disallowed by the Income-tax Officer ?' For the assessment years 1978-79 to 1983-84 : 'Whether, on the facts and in the circumstances of the case and on a true interpretation of the provisions of sections 30, 37 and 38 of the Income-tax Act, 1961, the Tribunal was justified in holding that a part of the rent which was paid by the assessee-firm in respect of the flat occupied by its partner, posted in B...
E. Mc. Gready Vs. Babbon Prosad
Court: Kolkata
Decided on: May-07-1993
Reported in: (1993)2CALLT217(HC)
M.G. Mukherji, J.1. This appeal is directed against the order bearing No. 31 dated 29.4.91 passed by the learned Trial Judge, 9th Bench, City Civil Court, Calcutta in Title Suit No. 120 of 1990 whereby the learned Trial Judge on a petition having been filed by the plaintiff respondent No. 1 that he being put under suspension by the school authorities is not being paid subsistence allowance at the rate of 75% of his pay, the President, Hony, Secretary, Hony. Additional Secretary and the Principal of Frank Anthony Public School who are the defendants, were directed to effect payment of subsistence allowance at the admissible rate under the rules including the arrears of subsistence allowance by 17.6.91.2. It is the contention of the appellant who happens to be the Principal of Frank Anthony Public School that on the face of the order of suspension and the initiation of the disciplinary proceedings, the plaintiff respondent could not have at all been entitled to file a suit in the manner ...
Sri P.K. Majumdar Alias Praloy Kumar Majumdar Vs. Superintendence Comp ...
Court: Kolkata
Decided on: May-07-1993
Reported in: (1993)2CALLT451(HC)
Arun Kumar Dutta, J.1. By the instant revisional application under Sections 401 and 482 of the Code of Criminal Procedure, 1973, the petitioner-accused has prayed the Court for quashing the impugned order dated 29.3.89 passed by the learned Metropolitan Magistrate, 7th Court, Calcutta, in Case No. C/1071 of 1988 before him, and for quashing the relevant proceedings on the grounds set forth therein.2. On a petition of complaint filed by the opposite party No. 1 against the petitioner-accused herein on the allegations hereinbelow indicated, the learned Magistrate, upon perusal of the same and upon examination of the complainant and one witness present, was of the opinion that there is sufficient ground for proceeding against him (petitioner-accused) under Section 408, I.P.C., and had accordingly directed issue of process against him thereunder by his relevant order dated 25.5.88.3. It is alleged in the petition of complaint that the petitioner-accused was appointed as Supervisor of the c...
Dhirendra Nath Sarkar and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-07-1993
Reported in: (1994)1CALLT28(HC)
Gitesh Ranjan Bhattacharjee, J.1. The petitioners were working as Tahshildars under the Government of West Bengal on fixed monthly remuneration basis with commission on collection. They were appointed Tahasildars in and after 1955. Thereafter, in 1984, they were all absorbed in the posts of Bhumi Sahayak under the integrated set up of the Land Reforms under the Government of West Bengal. They all have since retired from the Government service as Bhumi Sahayaks. They now claim pensionary and other retirement benefits. But, the respondent Government of West Bengal is not giving them the benefit on the ground that they are not entitled to pension because they have not rendered requisite length of qualifying service in the post of Bhumi Sahayak. The petitioners want that their past services as Tahasildars be counted for the purpose of reckoning qualifying service for pension for the last posts they held as Bhumi Sahayaks. Under Rule 15 of the West Bengal Land Management Manual, 1977, the T...
Lakshmi Debnath Vs. Renu Aich and ors.
Court: Kolkata
Decided on: May-07-1993
Reported in: (1994)1CALLT58(HC)
Mukul Gopal Mukherji, J.1. The defendant appellant Smt. Lakshmi Debnath impugns in the present appeal an order bearing No. 4 dated 23rd May, 1992 passed by Shri C.A. Rahim, Judge-in-Charge, 13th Bench, City Civil Court, Calcutta in Title Suit No. 1030 of 1992 whereby the learned Judge passed an order of ad interim injunction against her, restraining her from obtaining possession of the suit premises of executing the decree in Title Execution Case No. 44 of 1986 arising out of Title Suit No. 1523 of 1978.2. The suit premises is but one room covered with verandah in the ground floor of premises No. 36, Sree Gopal Mallick Lane, Calcutta-12.3. It would be necessary in this perspective to trace the background of the case which led to the issuance of an ad interim temporary injunction against the present appellant. The appellant as a plaintiff filed Title Suit No. 1523 of 1978 against one Smt. Sova Rani Mitra (who happened to be the sister of the plaintiff respondent No. 1 Renu Aich) for rec...
Collr. of Customs Vs. National Insulated Cable Co. Ltd.
Court: Kolkata
Decided on: May-07-1993
Reported in: 1994(46)ECC101,1994(74)ELT568(Cal)
Ajit K. Sengupta, J. This appeal arises out of a Judgment and Order dated 16th January, 1987, passed by Mr. Justice Sudhir Ranjan Roy, the learned Trial Judge, who allowed the writ petition filed by the respondent-assessee [reported as National Insulated Cable Company v. Collector of Customs in 1987 (12) ECC 407 (Cal)]. The only question involved in the said writ petition relates to the question whether Hypalon-40, a chemical compound which is used in the manufacturing of electric cables is synthetic rubber or synthetic resin for its proper classification under the appropriate heading of Customs Tariff Act, 1975 for the purpose of assessment to customs duty. The relevant facts as noted by the Trial Court are as under: 1. The writ petitioner, the respondent herein having its factory at Shyamnagar, 24-Parganas, West Bengal, is carrying on the business of manufacturing various types of electrical cables and wires. In course of its said business, the respondent is required to import variou...
Hindusthan Gas and Industries Limited Vs. Adhish Chandra Sinha
Court: Kolkata
Decided on: May-06-1993
Reported in: (1994)2CALLT184(HC)
Bhagabati Prasad Banerjee, J.1. This is an appeal against an order dated 14th January, 1993 passed by the learned trial Judge in Extraordinary Suit No. 20A of 1987, on an application for execution of a decree for possession of the immovable property. The plaintiff-respondent filed a suit for eviction of the appellant-defendant who was a tenant in respect of the premises in question. The Ejectment Suit was originally filed in Alipore, 24-Pargarnas (before its bifurcation) being Title Suit No. 36 of 1981.2. The case had a chequered career. The appellant was a tenant under the defendant-respondent in respect of the suit premises situated at 2/8B, Sarat Bose Road in respect of the ground floor with three service rooms on the first floor of the out-house of the premises No. 2/8B, Sarat Bose Road, Calcutta. The defendant-appellant undertook to vacate the premises by 31st October, 1975 and thereafter the appellant-tenant failed to vacate the suit premises. The plaintiff-respondent thereafter ...
Mohammad Farooque Vs. State of West Bengal and Others
Court: Kolkata
Decided on: May-05-1993
Reported in: AIR1994Cal109
ORDER1. The writ petitioner has prayed, inter alia:--'(a) Declaration that S. 189(6) of the Calcutta Municipal Corporation Act, 1980 and Rule 16 of the Calcutta Municipal Corporation (Taxation) Rules, 1987 are illegal and void, unconstitutional, inoperative and not binding on the petitioner and as such the said provisions are liable to be and should be struck down or quashed or declared to be invalid and inoperative; (b) Writ of and/or in the nature of mandamus be issued commanding the State Government and/or the statutory authorities/respondents to forbear from givingany effect or further effect to the aforesaidprovisions contained in the said Statute andin the said Rules and the condition for pre-deposit of the consolidated rate be notinsisted upon by the respondents. (c) Writ of and/or in the nature of certiorari and/or direction of like nature calling upon the respondents to certify and transmitthe records relating to the instant case to this,Hon'ble Court so that the said provisi...
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