Kolkata Court June 1993 Judgments
Pressman Advertising and Marketing Pvt. Ltd. Vs. Commissioner of Incom ...
Court: Kolkata
Decided on: Jun-30-1993
Reported in: (1994)121CTR(Cal)89,[1994]208ITR768(Cal)
Ruma Pal, J. 1. The short point involved in this writ application is whether a donor who has made a donation to an institution for carrying out rural development programmes and has claimed deduction on such basis can he denied deduction on the ground that the money as donated was not in fact utilised by the donee for the purposes for which they were given.2. The petitioner has donated two sums to two organisations both of which had been approved by the prescribed authority under the provisions of Section 35CCA of the Income-tax Act, 1961.3. The payments were made in 1982. The petitioner was assessed for the assessment year 1983-84. The petitioner's claim for deduction under Section 35CCA was allowed by the Income-tax Officer in the assessment order. The Commissioner then sought to revise the assessment under Section 263 on the following grounds ;'The Income-tax Officer allowed incorrectly deduction amounting to Rs. 4,00,000 under Section 35CCA on account of payment of Rs. 2 lakhs each ...
Tag this Judgment!Bhibhuti Krishna Banerjee Vs. the State and anr.
Court: Kolkata
Decided on: Jun-29-1993
Reported in: (1993)2CALLT353(HC)
R. Bhattacharyya, J.1. This Criminal Revision is directed against on order dated 8.4.92, passed by the learned Additional Dist Magistrate (J), 24-Parganas(S), Alipore in Misc. No. 147 of 1992.2. Short of details, the facts of the case are that the petitioner purchased the property from one Mrs. Kana Ghosh of which O.P. No. 2 was a tenant in respect of a flat in the ground floor. There is a vacant space which never formed part of the tenancy. The O.P. No. 2 actuated by ill motive made sporadic attempts to set up a door on the north eastern side block with a view to resist the use of privies by the employees of the landlord and to annex the common area within the tenancy by means other than holy to the peril of the petitioner.3. The unwholesome activities were diarised in vain when the petitioner was constrained to file an application Under Section 144 of the Cr.P.C, 1973.4. The interim order passed in connectino therewith was brought to the notice of the Police. But strangely enough, th...
Tag this Judgment!Union of India (Uoi) Vs. Sancheti Food Products Ltd.
Court: Kolkata
Decided on: Jun-29-1993
Reported in: 1994(68)ELT341(Cal)
1. This appeal arises out of the order dated April 26, 1993 passed by the Court of the first instance directing the respondents therein to comply with the order dated 16-1-1992 passed by the Tribunal.2. The question before the learned single Judge was whether the Customs Authorities can refuse to comply with the order of the Tribunal.3. Briefly stated the facts are that the first respondent before us purchased three trawlers which had been confiscated. The said respondent paid the purchase price which also included an amount of Customs Duties. It was later found by the respondent that it was not liable to pay customs duty and accordingly the said respondent made an application for refund. The said application for refund was rejected by the Assistant Collector. The Collector (Appeals) dismissed the respondent's appeal. The Tribunal upheld the contention of the first respondent and directed the Customs Authorities to refund the amount of duty amounting to Rs. 6,81,923/- to the first resp...
Tag this Judgment!Mahabir Das Vs. Uco Bank
Court: Kolkata
Decided on: Jun-28-1993
Reported in: (1994)1CALLT40(HC),[1995(71)FLR540],(1995)ILLJ535Cal
Bhagabati Prasad Banerjee, J.1. This appeal is against the order dated August 31, 1992 passed by the Learned Trial Judge in C.O. No. 16228(W) of 1991. A writ application was filed challenging the order of transfer transferring the appellant- petitioner to the North Eastern Zone by the order dated August 19, 1991 while he was posted at Debipur, Burdwan in the State of West Bengal.2. The appellant is a member of Scheduled Caste and joined the service under UCO Bank as a clerk and subsequently on promotions selected in the post of Officer Grade D now known as Officer Scale No. 1; The appellant claims to be the President of the Bengal Provincial Depressed Classes League (UCO Bank Unit) (hereinafter referred to as the 'League') and alleged that the said transfer from Calcutta to North Eastern Zone will seriously affect the interest of the Scheduled Castes employees of the said Bank. It was further alleged that the petitioner made a representation as the President of the said League to the P...
Tag this Judgment!Govind Ram Agarwal Vs. Collector of Customs
Court: Kolkata
Decided on: Jun-28-1993
Reported in: 1993(67)ELT215(Cal)
ORDERRuma Pal, J.1. The short point involved in this writ petition is whether a member of the Tribunal to whom a dispute has been referred under Section 129(5) of the Customs Act, 1962 can in turn refer the matter to the President for making a further reference to a larger Bench. In this case the disputes between the petitioner and the respondent authorities were heard by a Bench of the Tribunal constituted by two members. The members differed. In view of the difference of opinion a reference was made to the President of the Appellate Tribunal under Section 129(5) of the Act. The President in turn referred the case to Sri S. Kalyanam for hearing the case. Sri Kalyanam did not hear the case but appears to have indicated to the parties that he would refer the matter back to the President to constitute a larger Bench to hear the case. No formal order has been passed by Sri Kalyanam till today. The petitioner then filed this writ application contending that Sri Kalyanam had no power to ref...
Tag this Judgment!Collector of Customs Vs. Lexus Exports Private Ltd.
Court: Kolkata
Decided on: Jun-28-1993
Reported in: 1994(48)ECC10,1994(69)ELT228(Cal)
Ajit K. Sengupta, J.1. The respondent-writ petitioner, Lexus Export Private Ltd. (in short 'Lexus Export') entered into a contract with Messrs. Omega Enterprises, U.S.A. through Messrs. Hind International and Investment Ltd., their sole procurement agent for China, South Korea, Taiwan and India for supply of 1,20,000 pieces of stainless steel rods, also known as stainless steel earth rod.2. While the supply under the aforesaid contract was pending, the respondent-writ petitioner entered into another contract with Messrs. Omega Enterprises, U.S.A. through Messrs. Hind International and Investment Ltd. for supply of 48,000 pieces of non-stainless steel rods, also known as non-stainless steel stay rods.3. There is no dispute about the existence of both the contracts and about the obligation of the respondent-writ petitioner to supply stainless steel rods as well as non-stainless steel rods to Messrs. Omega Enterprises, U.S.A.4. The respondent-writ petitioner in terms of the second contrac...
Tag this Judgment!Birendra Kumar Gupta Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-25-1993
Reported in: (1993)46ITD570(Kol.)
1. The assessee has filed this appeal against the order of the Appellate Commissioner of Wealth-tax (A.C.) dated 25-2-1991 for the assessment year 1987-88.2. The assessee has taken five grounds. The controversy in ground Nos.1 & 2 is regarding the valuation of the first and second floors leased out by the assessee to Central Silk Board (CSB) on a monthly rent of Rs. 14,400. The issue in ground Nos. 3 & 4 is regarding the valuation adopted in respect of the 4th floor occupied by the assessee for residence by taking monthly rent at Rs. 6,000. In the 5th ground the assessee has a grievance that the A.C. was not justified in estimating the fair rent for the ground floor at Rs. 5,000 per month which according to the assessee is excessive.3. This appeal was earlier heard on 18-2-1993 which was filed by the assessee against order dated 25-2-1991 of the A.C. The present appeal was refixed for further hearing on 15-6-1993 for further clarification and the hearing notice was served on t...
Tag this Judgment!Smt. Karunamoyee Sett and ors. Vs. Smt. Lakshmi Rani Debi Alias Khudub ...
Court: Kolkata
Decided on: Jun-25-1993
Reported in: (1993)2CALLT177(HC),97CWN1107
M.G. Mukherji, J.1. F.M.A. 130 of 1993 is directed against a judgment and order dated 25th September, 1992 passed by the learned District Delegate, Hooghly in Act XXXIX Case No. 149 of 1987. In this case, succession certificate has been granted in favour of the respondent.2. The preliminary question that has been raised by the respondent in this appeal is with regard to the maintainability of this appeal purportedly filed Under Section 384 of the Indian Succession Act. The appellants contended that by virtue of the provision contained in Section 384 of the Indian Succession Act, subject to the provisions of this part viz. part X which deals with succession certificates, an appeal shall lie to the High Court from an order of a District Judge, granting, refusing or revoking a certificate.3. Mr. Shyama Prassana Roychowdhury, Senior Advocate appearing for the appellants cited before us a Division Bench Judgment of our Court in Hirak Roy v. S. K. Roy and Ors. reported in 95 CWN 629 for the ...
Tag this Judgment!Shyamlal Sao Vs. Bablu Rakhit and ors.
Court: Kolkata
Decided on: Jun-24-1993
Reported in: (1993)2CALLT475(HC)
Rabin Bhattacharyya, J.1. This Civil Order is directed against the Order No. 148 dated 14.12.91, passed by the learned Munsif, Purulia in Title Suit No. 30 of 1983, according the prayer of the defendants to issue summons upon the witnesses disclosed in the petition.2. To understand the contention, a few antecedent facts need be stated. The defendants did not put in any list of witnesses within the time stipulated by the Court for issuance of the summons. The list of such witnesses must be lodged with the Court within 15 days after the date on which the issues are settled. The defendant-petitioner to the reason best known to him failed to harvest the right, as adumbrated in Order 16 and, thereafter, preferred an application for issuance of summons before the Court which was in se sin of the matter.3. The plaintiffs in obedience to the provision of law resorted to Order 16 Rule 1 of the Code of Civil Procedure and to harvest success have resisted the prayer of the defendant seeking issua...
Tag this Judgment!Honey Traders Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jun-24-1993
Reported in: 1994(46)ECC201,1994LC504(Calcutta),1995(79)ELT398(Cal)
Ruma Pal, J.1. The question which arises for decision in this proceeding is whether sawn wood is processed timber.2. The question arises in connection with the export of sawn timber by the petitioner to Nepal. The petitioner says that he was assured in early 1993 by the Office of the Collector of Customs (Preventive) at Calcutta that there was no restriction on the export of sawn wood from India to Nepal. On 7-3-1993 the Superintendent of Customs wrote to the petitioner stating that he had been directed to inform the petitioner that the Deputy Collector of Customs (Preventive), West Bengal, Calcutta had been pleased to allow that petitioner to carry sawn wood processed in different shapes and sizes from India to Nepal through Panitanki L.C. station after observing necessary formalities. According to the petitioner, relying upon this assurance he entered into an agreement with a purchaser in Nepal for supply of 2000 cubic metres of sawn wood planks in sizes of 6 inches x 4 inches x 6 ft...
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