Kolkata Court August 1993 Judgments
Commissioner of Income-tax Vs. Texmaco Ltd.
Court: Kolkata
Decided on: Aug-30-1993
Reported in: [1994]209ITR620(Cal)
Ajit K. Sengupta, J.1. The two references, one at the instance of the Revenue and the other at the instance of the assessee, are consolidated.2. In the reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the following questions of law have been referred by the Tribunal for the opinion of this court :Assessment year 1975-76 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to weighted deduction under Section 35B of the Act in respect of commission of Rs. 7,21,133 paid by the assessee to P. E. C. and S. T. C. ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to deduction under Section 80G in respect of deduction of Rs. 2,500 paid to Viswamangal Trust ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to weighte...
Tag this Judgment!Bejoy Kumar Bose and ors. Vs. the Traffic Manager, Calcutta Port Trust ...
Court: Kolkata
Decided on: Aug-30-1993
Reported in: (1994)1CALLT108(HC)
Nisith Kumar Batabyal, J.1. Being aggrieved by the judgment and order dated 30th July, 1992 passed by the learned Trial Judge in Civil Order No. 9333 (W) of 1991, the writ petitioners have preferred this appeal against the order of dismissal of the writ petition. In the original writ application, the appellants have prayed for issuance of a writ of Mandamus commanding the respondent Nos. 1, 2, 3 and 4 to grant and/or to renew the licence under Bye-Law No. 55A of the Bye-laws framed by the Calcutta Port Trust in favour of the appellant No. 1 who claims to be a registered Partner of the duly registered Partnership Firm, the appellant No. 2 and also to his Sircars, Clerks, Servants and Agents.2. There was originally a Partnership business started under the name and style of Messrs, B.B. Bose & Sons to carry out business of clearing; and forwarding agents for the Customs Authorities in Calcutta in the Jetty of Calcutta Port Trust between Shri Ganesh Chandra Bose (the respondent No. 7 in th...
Tag this Judgment!Commissioner of Income-tax Vs. Tribeni Tissues Ltd.
Court: Kolkata
Decided on: Aug-30-1993
Reported in: (1994)111CTR(Cal)176,[1994]210ITR47(Cal)
AJIT K. SENGUPTA J. - In this reference under section 256(2) of the Income-tax Act, 1961, for the assessment year 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 on a proper interpretation of the provisions of section 32A of the Income-tax Act, 1961, the Tribunal was justified in law in holding that the additional equipment and apparatus comprising electric installation motors, drums, cranes, generators, balances, pumps, moisturing machines, were part and parcel of the plant and machinery and were used for manufacturing tissue papers and in that view in allowing investment allowance on the said item of assets?'We, however, find that the Tribunal has drawn up a statement of case giving fact relating to an altogether different question which is not the subject-matter of this reference at all and that too for two different assessment years. The present reference relates to the assessment year 1980-81,...
Tag this Judgment!Fakir Lohar and ors. Vs. Food Corporation of India and ors.
Court: Kolkata
Decided on: Aug-26-1993
Reported in: (1996)IIILLJ80Cal
Ruma Pal, J.1. The petitioners claim to be working as piece rated contract/handling labour and casual labour at the Food Storage Depot, Balarampur, Purulia of the Food Corporation of India (referred to as FCI). The petitioners have claimed regularisation and absorption under the Food Corporation of India. They have also claimed the benefits of the direct payment system introduced by the FCI in connection with certain of the FCI's Godowns.2. The first claim of the petitioner is under the Contract Labour (Regulation and Abolition) Act, 1970 (referred to as the Act). The petitioners say that they have been working as casual labour under the FCI for the last 16 years. It is said that the need : of the FCI which was fulfilled by the petitioners was perennial in nature and was necessary for the work of the FCI. It is claimed that the Appropriate Government should have, in the circumstances, issued a notification under Section 10 of Act: prohibiting the employment of contract labour in FCI's ...
Tag this Judgment!Shyamsunder Musahib Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Aug-25-1993
Reported in: (1994)48ITD109(Kol.)
1. These eight appeals filed by the assessee against the consolidated appellate order of the Deputy Commissioner (Appeals), Range-XVI, Calcutta relate to assessment years 1973-74 to 1980-81. Since the grounds of appeal taken are more or less common in all the assessment years, the appeals are disposed of by a consolidated order for the sake of convenience.2. At the out-set it may be stated that the assessments for the assessment years 1973-74 and 1974-75 were made under Sections 16(3)/17(1)(a) of the Wealth-tax Act, 1957 on 28-2-1986. The assessments for the assessment years 1975-76 and 1976-77 were made on the above date under Sections 16(3)/25(2) of the Wealth-tax Act. The assessments for the assessment years 1977-78 and 1978-79 were made under Section 16(3) of the Act, on 15-2-1988, whereas, the assessments for the assessment years 1979-80 and 1980-81 were made under Section 16(3) of the Wealth-tax Act, 1957 on 6-10-1984.3. As regards assessment years 1973-74 and 1974-75 the first ...
Tag this Judgment!Commissioner of Income-tax Vs. Suman Tea and Plywood Industries (P.) L ...
Court: Kolkata
Decided on: Aug-25-1993
Reported in: (1993)115CTR(Cal)156,[1993]204ITR719(Cal)
Ajit K. Sengupta, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue. The assessment year involved is 1983-84, the previous year being calendar year 1982. 2. The questions referred for our opinion are as follows : '(1) Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 43(6) of the Income-tax Act read with Rule 8(1) of the Income-tax Rules, 1962, the Tribunal was correct in law in holding that for the purpose of computing the written down value of depreciable assets used in tea business only 40 per cent. instead of 100 per cent. of depreciation allowable at the prescribed rate should have to be deducted in the assessee's case (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the provisions of Section 40A(8) of the Income-tax Act, 1961, would not be applicable on current account balances of the shareholders of the asse...
Tag this Judgment!Charu Chandra Biswas Vs. Registering Authority, Motor Vehicles Departm ...
Court: Kolkata
Decided on: Aug-25-1993
Reported in: (1994)1CALLT438(HC)
Gitesh Ranjan Bhattacharjee, J.1. On 2nd December, 1992 the petitioner purchased a motor vehicle being a bus bearing registration No. WBR 3734 from one Shri Jnanabrata Chanda. Thereafter he applied before the Registering Authority, Barasat for recording the fact of transfer of ownership of the said vehicle and also submitted all necessary papers. His contention is that in spite of compliance of all necessary formalities the Registering Authority is not recording the fact of transfer of ownership of the vehicle or his name as owner of the vehicle in the registration certificate and on the contrary insisting upon payment of tax under the West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989 payable by the transferor, as a precondition for recording the transfer of ownership of the vehicle in the certificate of registration. The petitioner has moved this Court by this writ application challenging the authority of registering authority to demand payment of any arrear tax ...
Tag this Judgment!Shankarlal Majumdar Vs. State of West Bengal
Court: Kolkata
Decided on: Aug-24-1993
Reported in: AIR1994Cal55,(1994)1CALLT121(HC)
ORDERPrabir Kumar Majumdar, J.1. This is an appeal from judgment and order dated 25th July 1984 passed by learned single Judge of this court taking arbitration matter.2. The respondent State of West Bengal made an application under Ss. 30 and 33 of the Arbitration Act for setting aside an award dated 17th September, 1983 passed by the Sole Arbitrator, a retired Judge of this Court. The respondent State of West Bengal challenged the award, inter alia, on the following grounds:(a) the learned arbitrator travelled beyond the scope of the submission;(b) by allowing the appellant's claim under Item No. 4(a) in the schedule, the learned arbitrator had acted without jurisdiction;(c) the learned arbitrator by allowing the appellant's claim on idle labour had acted in express violation of the express term of the agreement under clause 24; and (d) the learned arbitrator had misconducted seriously by awarding interest.3. The learned counsel for the respondent contended before the court of first ...
Tag this Judgment!The Calcutta Municipal Corpn. and ors. Vs. Sri Swapan Dhar and ors.
Court: Kolkata
Decided on: Aug-24-1993
Reported in: (1994)1CALLT153(HC),98CWN366
Bhagabati Prasad Banerjee, J.1. This is an appeal against the judgment and order dated 8th January, 1992 passed by Mohitosh Majumdar (As His Lordship then was).2. The facts relevant for the purpose of appeal are set out below :The writ petitioner-opposite parties' service was. transferred by Calcutta Metropolitan Development Authority to the Calcutta Municipal Corporation by order dated 8th June, 1978 stating inter alia, 'the following 12 tubewells sunk by CMDA have already been handed over to Calcutta Corporation along with its operating Staff for maintenance. The names of MR Staff of CMDA engaged in operating the Deep Tubewells are noted against each. Those MR Staff engaged in operating the deep tubewells who had been operating those tubcwell were being paid at Rs. 9.20 per day according to decision of the Authority of CMDA. They are being directed to join the Calcutta Corpn. by 15.6.78.Names of places where tubewells sunk and Names of Operating stafft.Landed over.1. Hastings Pump Ho...
Tag this Judgment!Monoranjan Mahapatra Vs. Basanta Kumar Mahapatra and ors.
Court: Kolkata
Decided on: Aug-23-1993
Reported in: (1994)1CALLT168(HC)
Arun Kumar Dutta, J.1. We have heard the appeal with consent of the learned Advocates for the contending parties.2. The instant appeal is directed against the judgment and order dated 12.3.92 passed by Paritosh Kumar Mukherjee, J. in CO. No. 11142(W) of 1990 on the writ petition filed by the Respondents Nos. 1 to 6 herein for quashing the order dated 8.8.90 passed by the Collector, L.R. at Midnapore, in L.R.A. Case No. 12 of 1989 before him on the grounds made out therein.3. The facts as are relevant for the present purpose may shortly be stated as follows :4. One Jagadish Chandra Khatua was, undeniably, the recorded tenant in respect of plot Nos. 2239 and 134, measuring 0.48 and 0.24 decimals of land respectively, within Mouza Kultha, J.L. No. 8 of Khejuri, Post and District-Midanpore (hereinafter referred to as, disputed plots), whose name had been recorded during the Survey Operation under the West Bengal Estates Acquisition Act. The said Jagadish had transferred the same in favour ...
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