Kolkata Court June 1993 Judgments
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Santa Priya Engineers (Pvt.) Ltd. and anr. Vs. Uday Sankar Das and anr ...
Court: Kolkata
Decided on: Jun-11-1993
Reported in: (1993)2CALLT101(HC),(1993)2CALLT101a(HC),1993(2)CHN82,[1998]91CompCas599(Cal)
Arun Kumar Dutta, J.1. The only point emerging for consideration in the instant revisional application filed by the accused-petitioners for quashing the relevant proceedings, being Case No. C-118 of 1991 before the Chief Judicial Magistrate of 24-Parganas at Alipore, is whether it was competent for him to take cognizance of the alleged offence punishable under Section 138 of the Negotiable Instruments Act, 1881 (hereinafter shortened into 'the Act'), on the petition of complaint filed by complainant-opposite party No. 1 beyond the period specified in Section 142(b) thereof, in the facts and circumstances hereinbelow indicated. To put it somewhat differently when had the cause of action for the relevant complaint arisen, in the facts and circumstances thereof ?2. On account of goods supplied by O. P. No. 1-complainant to the petitioners-accused persons on or before October 16, 1990, they had handed over a cheque for the sum of Rs. 50,000 only, being cheque No. 374629, dated September 12...
Commissioner of Income-tax Vs. Hukumchand Jute and Industries Ltd.
Court: Kolkata
Decided on: Jun-11-1993
Reported in: (1994)120CTR(Cal)498,[1994]208ITR257(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment years 1978-79 and 1980-81, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, and having regard to the fact that the brokerage expenses on export sales amounting to Rs. 2,61,827 in the assessment year 1978-79 and Rs. 3,65,768 in the assessment year 1980-81 were paid in rupees to parties in India, the Appellate Tribunal was correct in law in holding that the assessee was entitled to weighted deduction under Section 35B of the Income-tax Act, 1961, in respect of the said payment of brokerage ?'2. The facts leading to this reference are that the assessee, a limited company, derives income from the manufacture and sale of jute and jute articles, chemicals and from export. The assessee claimed relief under Section 35B of the Act on the brokerage paid on export sales at Rs. 2,61,027 and Rs. 3,85,763 for the asse...
Gouranga Barik Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-11-1993
Reported in: (1994)1CALLT1(HC)
Ajoy Nath Ray, J.1. Though this is an opposed ad-interim stage of the application and affidavits are yet to be filed, the matter has been argued out at length on the part of the respondent Motor Vehicle Authorities.2. The respondents have contended through the able advocacy of Mr. Seth that, no interim order should be passed at this stage and that the directions granted earlier for issue of temporary permits to the writ petitioner should cease.3. A few facts are necessary to appreciate the background in which these submissions were made and pressed.4. The writ petitioner had made an application for grant of a permit on the 1st April 1991 and had moved the consumer Forum in that regard. From those proceedings, the writ petitioner came up under an application under Article 227 of the Constitution of India and on the 8th April 1992, Justice N.K. Mitra passed an order, wherein His Lordship gave liberty to the petitioner to apply afresh.5. On the 13th April 1992, the petitioner did so apply...
Nurul Absar Vs. Abdur Rahaman and ors.
Court: Kolkata
Decided on: Jun-11-1993
Reported in: (1994)1CALLT134(HC)
Arun Kumar Dutta, J.1. The instant revisional application under Section 401, read with Section 482 of the Code of Criminal Procedure, 1973 is directed against the order dated 17.4.89 passed by the Sub-Divisional Judicial Magisrate at Katwa in G.R. Case No. 84 of 1988, arising out the Mangolcot P.S. Case No. 10 dated 28.2.88, on the grounds and for the reasons set forth therein.2. On F.I.R. being lodged by the petitioner-complainant before Mangolcot Police Station on 28.2,88 against the accused No. 1, Abdur Rahman, and 28 others for alleged offence punishable under Sections 147/148/149/325/326/307/379, I.P.C. and Sections 25/27 of the Arms Act on the allegations made therein, Mangolcot P.S. Case No. 10 dated 28.2.88 was registered. After completion of investigation in the case the Investigating Officer had forwarded a report to the learned Magistrate under sub-section (2) of Section 173 of the Code, being charge-sheet No. 29 dated 1.4.89, in which four of the twenty-nine accused persons...
Manjushree Minerals Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Jun-11-1993
Reported in: 1995LC451(Calcutta),1993(68)ELT273(Cal)
Ajit K. Sengupta, J.1. This application has been made for modification of the order passed by this Court on 26th August, 1992. To appreciate the scope of the application it is necessary to state the facts leading to this application. The appellants imported second-hand diesel engines with or without gears allegedly on the strength of a licence issued by the licensing authorities. A consignment of such engines consisting of 208 pcs. arrived at Calcutta sometime in August, 1991.2. The appellants initiated proceedings in this court in November, 1991 under Article 226 of the Constitution for release of the said consignment. The Court directed the respondents to issue Show Cause Notice within the time specified and the goods were directed to be removed to a bonded warehouse. On 26th December, 1991 Show Cause Notice was issued by the respondents, which was challenged by the appellants in a second writ petition. The appellants also asked for release of the said consignment. By an order dated ...
Birla Cotton Spg. and Wvg. Mills Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jun-10-1993
Reported in: [1995]211ITR610(Cal)
Ajit K. Sengupta, J.1. In this writ petition, the petitioner challenges the legality and validity of a notice dated March 6, 1987, issued by the Income-tax Officer, respondent No. 1, under Section 154 of the Income-tax Act, 1961 ('the Act'), for the assessment year 1973-74. By the said notice, the Income-tax Officer seeks to rectify an alleged mistake in the calculation of interest under Section 220(2) of the Act. The notice itself does not make it clear as to how and what was the mistake sought to be rectified. It is stated by the petitioner that in the course of discussion, the petitioner's representative was informed that the Income-tax Officer proposed to charge interest under Section 220(2) of the Act from the date of the revised assessment order dated September 24, 1979, till May 8, 1986, when the Income-tax Officer made assessment giving effect to the appeal order dated October 3, 1985, of the Income-tax Appellate Tribunal for the said assessment year 1973-74.2. The facts of the...
Central Bank of India Vs. Rai Bahadur Hurdutray Motilal Jute Mills Pri ...
Court: Kolkata
Decided on: Jun-10-1993
Reported in: (1994)1CALLT448(HC)
Baboo Lall Jain, J.1. This is an appeal under Section 20(7) of the Jute Companies Nationalisation Act, 1980. The appellant Central Bank of India filed a claim before the Commissioner of Payment appointed under the said Act. The appellant Bank was a creditor of R.B.H.M. Jute Mills Pvt. Ltd. (herein-after also referred to as 'the said company'). The undertaking of the said company was nationalised with effect from 20.12.80 which was the appointed day. The appellant bank is one of the secured creditors of the said company ranking in category 2 of the Part-I to the 2nd Schedule of the said Act. There is no dispute that the total amount due to the appellant as on the appointed day i.e. 20.12.80 was Rs. 16,5O,109.20p. The appellant filed the claim with the Commissioner on or about February 28, 1982 and the claimant/appellant claimed further interest for the period from 20.12.80 onwards upto the date of the filing of the claim amounting to Rs. 3,78,551.7lp. in addition to the dues as on 20.12...
Commissioner of Income-tax Vs. Tea Estates India Ltd.
Court: Kolkata
Decided on: Jun-09-1993
Reported in: [1994]207ITR311(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following question of law has been referred to this court for the assessment years 1981-82 and 1982-83 :'Whether, on the facts and in the circumstances of the case, the assessee was entitled to claim depreciation on the cost of electrification of labour quarters and if so at what rate ?'2. The facts giving rise to this reference are as under :The assessee-company in the two years, viz., assessment years 1981-82 and 1982-83, owned several tea estates scattered over the Nilgiri hills. On the electrification of labour quarters/lines in the different tea estates, the assessee-company incurred an expenditure of Rs. 2,35,199 in 1981-82 and Rs. 5,25,956 in 1982-83. The expenditure which was incurred by way of electrification of the different quarters in the tea estates consisted of stationery items, wiring and fittings of electric light and fan installations.3. The assessee-company claimed before th...
Bimal Krishna Acharya and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-09-1993
Reported in: (1994)2CALLT445(HC)
Bhagabati Prasad Banerjee, J.1. This is an appeal against the judgment and decree passed by the learned Trial Judge on- 7th November, 1986 in C.O. No. 13247 (W) of 1986 holding that the Writ Court was not a proper forum for the purpose of adjudication of grievances of the writ petitioner and accordingly the writ petition was dismissed. As a result of the said order passed by the learned Trial Judge the resolution of the Executive Council of the Rabindra Bharati University adopted in its meeting on 9th September, 1986 was upheld. By the said resolution the Council considered the affairs of 'Kabitirtha', an Institution affiliated to the said University in the light of the judgment and order passed on 11th July, 1986 by the learned Assistant District Judge, Alipore, in Title Suit No. 82 of 1985 and the Council found that the two Institutions under the same name and style of 'Kabitirtha' College are being run-one at Subhas Bally and the other at Bakshipalli, Bangaon by two separate groups ...
Assistant Commissioner of Vs. Chittaranjan Datta
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-08-1993
Reported in: (1994)48ITD428(Kol.)
1. Mr. C.R. Datta, the assessee herein, is a Barrister of Lincoln's Inn practising in the Calcutta High Court. He wrote a book on Company Law.In the year 1970 he entered into an agreement with M/s. Eastern Law House (ELH), Calcutta by which he granted permission to the publishers (i.e., ELH) to publish the book, subject to payment of royalty. The book itself came to be written later. The first edition was published in 1973 and the second edition in 1976. There was no further edition of the book brought out by ELH and the agreement with ELH was terminated on 21-2-1982 by a written agreement.2. The assessee thereafter entered into an agreement with M/s. Orient Law House, publishers (OLH, for short). This was on 25-5-1982, By the agreement, the assessee purported to sell the 'copyright' as well as 'the goodwill' in the book for a sum of Rs. 5 lakhs, bifurcated into Rs. 4 lakhs for goodwill and Rs. 1 lakh for the copyright. The amount of Rs. 5 lakhs was received as below: In the financial...
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