Kolkata Court July 1993 Judgments
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Pradeep Ch. Saha Vs. Additional Collector of Customs
Court: Kolkata
Decided on: Jul-09-1993
Reported in: 1995(51)ECC110,1993(68)ELT525(Cal)
1. Two several consignments of Clove were imported by the appellants. The first consignment arrived on 12th May, 1993 and the second consignment on 19th May, 1993. So far as the first consignment is concerned the Collector of Customs by his order dated 21st May, 1993 allowed release of the consignment upon imposition the redemption fine. He held as follows :-'Taking the true retail price at Rs. 86/- per kg. and giving therein a wholesale quantity discount of 15%, the wholesale market price comes to Rs. 77.25 per kg. The CIF price of the goods is Rs. 21.50 per kg. on which 85% duty equal to Rs. 1,845/- shall be payable. In addition to this sales tax and other expenses including landing, loading and unloading charges and all other charges equal to about Rs. 21/- per kg. is to be added to it. These expenses altogether come to around Rs. 61 /-Rs. 62/- per kg. Indicating a profit of at least Rs. 10/- per kg. which is required to be mopped up to the maximum extent prior to release of goods'....
Mustt. Musarrat Jahan Vs. Swapan Kumar Poddar
Court: Kolkata
Decided on: Jul-07-1993
Reported in: AIR1994Cal5,(1994)1CALLT387(HC)
ORDER1. The instant application has been made by Mustt. Musarrat Jahan under Section 20 of the Arbitration Act, inter alia, praying that the Arbitration Agreement contained in the Deed of Partnership dated March 14, 1990 be filed in this Hon'ble Court, and for further and other consequential orders. The respondent is Swapan KumarPoddar. It is not disputed between the parties that there was a Partnership Deed as between the parties dated March 14, 1990. The said Partnership Deed also contained an Arbitration Clause which, inter alia, provided that any dispute between the partners shall be referred to the Arbitration of a common find or acquaintance for her/his decision and the decision of the Arbitrator shall be binding in all matters. The disputes which are sought to be referred to arbitration are specified in paragraph 27 of the Petition which are as follows:--'(a) Is the partnership firm of M/s. Indian Beauty liable to be dissolved by virtue of the notice dated February 5, 1992 given...
B.P. Agarwalla and Sons Ltd. Vs. Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Jul-05-1993
Reported in: [1994]208ITR863(Cal)
Mrs. Ruma pal, J.1. The assessment years in question are 1982-83 and 1983-84. The subject-matter of challenge are two notices issued under Section 263 of the Income-tax Act, 1961, both dated February 16, 1987, seeking to revise the assessment for the assessment years in question on the identical ground. The ground stated is that the petitioner had made a donation of Rs. 3 lakhs during the relevant financial year to K.M. Scientific Research Centre and got the benefit of Section 35(1)(ii) for the assessment year in question. It has further been stated that the approval allowed to the research centre had been withdrawn with retrospective effect from January 17, 1980, by the Government of India by a notification dated January 2, 1986, and that the benefit had been allowed wrongly to the petitioner-company in the assessment for the assessment year by the Inspecting Assistant Commissioner.2. The petitioner has contended that the basis of the notices is invalid as there could be no retrospect...
Makhanlal Natta Vs. Tridib Ghosh and Another
Court: Kolkata
Decided on: Jul-02-1993
Reported in: AIR1993Cal289
ORDER1. This is an application filed by the plaintiff Makhadlal Natta, carrying on business under the name and style of 'Natta Company Jatra Party', inter alia, praying for an order of injunction restraining the defendants from publishing any announcement or giving any insertion in any newspaper or publishing to the public any statement or announcement that the defendant No. 1 Tridib Ghosh is no longer connected with Natta Company Jatra Party and also for an injunction restraining the defendant No. 1 from joining or continuing to be connected with the defendant No. 2 Bharati Opera and for other reliefs.2. The case of the petitioner is that the petitioner is the sole proprietor of Natta ' Company Jatra Party which carries on business as producers of Jatra and dramatic and musical performance on stage for reward. Defendant No. 1 Tridib Ghosh is an actor and artiste by profession who gives dramatic performances on stage and participates in Jatra for consideration. The further case of the ...
Commissioner of Income-tax Vs. Mrs. Sunita Kumar
Court: Kolkata
Decided on: Jul-02-1993
Reported in: [1994]208ITR807(Cal)
Shyamal Kumar Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, arises out of the income-tax assessment of the assessee for the assessment year 1980-81 for which the previous year ended on March 31, 1980.2. The material facts involved in the reference are that the assessee is an individual deriving income from salary, dividend, interest on debentures, bank interest, insurance commission and horse racing. During the year under consideration, the assessee earned profit of Rs. 99,528 on the sale of race horses. The assessee was engaged in owning and maintaining as well as breeding race horses. She earned some income from winnings at races. The winnings were set off by the Income-tax Officer himself against the losses in horse racing carried forward from earlier years. However, the Income-tax Officer declined to set off the profit of Rs. 99,328 earned by the assessee on the sale of race horses against the losses from activities relating to horse racing as determine...
In Re: A.K. Ghosh
Court: Kolkata
Decided on: Jul-02-1993
Reported in: (1993)2CALLT467(HC)
Susanta Chatterji, J.1. Since all affidavits are complete and as agreed by both sides, the matter is taken up for final disposal.2. The petitioner has filed the writ petition praying for Writ of Mandamus for commanding the respondents to rescind, revoke and recall the impugned orders being Memo No. Estt. O/Super/Cat. I/90 dated March 30, 1993 issued by the Zonal Manager (East) and Office No. PF/G-359/E.I. dated January 25, 1993 issued by the Executive Director (Per), both being in Annexure 'A' to the Writ petition, and to allow the writ petitioner to work in the post of Deputy Manager (Genl.) under the Zonal Manager (East) at Calcutta or to any other higher post with all benefits attached thereto till January 31, 1994 when the petitioner shall attain the age of 58 years.3. It is stated hi detail that the writ petitioner joined the appropriate Government authority by filling up the prescribed form giving his name, age, educational qualification and other informations as provided in the ...
Supriya Basu Vs. Babulal Agarwal
Court: Kolkata
Decided on: Jul-02-1993
Reported in: (1994)1CALLT177(HC),98CWN772
Gitesh Ranjan Bhattacharjee, J.1. In this revisional application the petitioner prays for quashing the proceeding in the court below being CR. 98 of 1993 pending in the court of the learned Judicial Magistrate Alipurduar. In this case process was issued against the petitioner accused under Sections 385/379 I.P.C. on the basis of a complaint filed by the opposite party herein. The main ground on which the proceeding in the court below has been challenged is that previous sanction under Section 197 Cr. P.C. is necessary for prosecuting the petitioner on the allegations made in the complaint but no such sanction was obtained. The petitioner is a Commercial Tax Officer appointed by Governor under notification No. 2748 F.T. dated 8th October, 1991. He is also removable from service only by the Governor who is his appointing authority. After his appointment as Commercial Tax Officer the petitioner has been posted at Jaigaon check post under the Alipurduar range in the district of Jalpaiguri ...
Jagatbandhu Mukherjee Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jul-02-1993
Reported in: 1995(79)ELT33(Cal)
Shyamal Kumar Sen, J.1. This appeal arises out of the judgment and order dated 29th June, 1988, passed by the learned Single Judge in a writ application moved by the Federation of Freight Forwarders' Association in India and also Calcutta Clearing Agents' Association and some of its office bearers challenging the validity of the provisions of the Customs House Agents Licensing Regulations, 1984 (hereinafter referred to as the Regulation 1984).2. The writ petitioners Nos. 1, 2 and 3 are the holders of the Customs House Agents Licence on permanent basis. The validity of the said regulation was challenged by them, inter alia on the several grounds mentioned in the writ petition.3. It has been contended on behalf of the writ petitioners, inter alia, that under the provisions of Section 146(2)(c) it was not open to the Board to make a regulation creating two categories of agents - one permanent and other temporary and as such the same was ultra vires. It was further contended that by the im...
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