Kolkata Court September 1993 Judgments
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Bata India Ltd. Vs. Seventh Indl. Tribunal and ors.
Court: Kolkata
Decided on: Sep-23-1993
Reported in: (1993)2CALLT386(HC),1993(2)CHN464,98CWN659,(1995)ILLJ144Cal
Samaresh Banerjee. J.1. The question which has come up for our determination is whether the workman concerned can maintain an application under Section 17B of the Industrial Disputes Act in a writ proceeding initiated by the employer challenging an order passed by the Industrial Tribunal under Section 33(2)(b) of the said Act refusing to accord approval to the dismissal of the workman concerned.2. Concerned workman being the respondent in the writ petition was dismissed by the writ petitioner company by an order dated 26th of December, 1984 and on the same day an application was made under Section 33(2)(b) of the Industrial Disputes Act by the writ petitioner company before the 7th Industrial Tribunal, West Bengal for approval of such order. By an order dated September 20, 1988 Tribunal rejected the said application and refused to accord approval to such order of dismissal. On February 7, 1989 the petitioner company moved a writ application challenging the aforesaid order dated 20th Se...
Gift-tax Officer Vs. Smt. Manjushree Mukherjee
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-22-1993
Reported in: (1993)47ITD642(Kol.)
1. In the only ground, the Revenue in this appeal questions the order of the CIT (A) directing the Gift-tax Officer to apply the profit earning method in valuing the shares that were the subject matter of gift by the assessee.2. The assessee is an individual. She made a gift of 100 fully paid equity shares of M/s. Metroark Pvt. Ltd. to her son Sri Soumitra Ranjan Mukherjee on 22-2-1983. The gift was supported by a deed dated the same day. The face value of the shares was Rs. 1,000 each. In the return, the market value of each share was shown at Rs. 1,500. The assessee explained before the Gift-tax Officer that the value declared by her in the return was based on the profit earning method or the yield method which would be the proper basis of valuation in the case of shares which are not quoted in the market and cannot be sold in the open market. The valuation was sought to be supported by the report of a registered valuer. Apparently, on the insistence of the Gift-tax Officer, the ass...
Terai Tea Co. Pvt. Ltd. Vs. Kumkum Mittal and Others
Court: Kolkata
Decided on: Sep-22-1993
Reported in: AIR1994Cal191
ORDERAjit K. Sengupta, J. 1. This appeal is directed against the judgment and order dated 5th July, 1993 passed by the Court of the first instance dismissing the application of the appellant, Terai Tea Company (P) Ltd., for being added as a party defendant.2. Shortly stated, the facts are that the Extra Ordinary Suit No. 1 of 1985 was instituted by Dhirendra Nath Bhowmick, since deceased, and Smt. Reba Bhowmick the respondent No. 3 herein challenging, inter alia, certain dealings and transactions allegedly entered into between them and some of the respondents herein, in respect of, inter alia, Dharanipur Tea Estate situate in the District of Jalpaiguri and for restoration of possession of the said tea estate. The suit was instituted in the Court of the Assistant District Judge, Jalpaiguri and was marked Title Suit No. 78 of 1984.3. The above suit was subsequently trans-ferred to this Court from the Court of the Assistant District Judge, Jalpaiguri under Cl. 13 of the Letters Patent and...
S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)
Court: Kolkata
Decided on: Sep-22-1993
Reported in: [1994]209ITR298(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the following questions have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the company was not an industrial company mainly engaged in manufacture of goods ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rate of income-tax applicable to the company will be that applicable to a non-industrial company ?'2. This reference relates to the income-tax assessment of the assessee-company for the previous year ending on October 26, 1981, corresponding to the assessment year 1982-83. The assessee-company runs a five-star hotel in Calcutta styled 'Hotel Hindusthan International'. The only issue involved in this reference relates to the rate of income-tax chargeable on the total income of the assessee-company for the yea...
Ashoke Kumar Biswas Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-22-1993
Reported in: (1994)2CALLT269(HC),99CWN595
Ashok Kumar Chakravarty, J.1. This is an application for stay of the operation of the order passed by the Learned Trial Judge dated 29th January, 1993 passed in C.O. No. 13066 (W) of 1992. By the said order the Learned Trial Judge rejected the writ application filed by the appellant-petitioner in which the appellant petitioner prayed for absorption and/or regularisation of his service to the next available vacancy for the post of Assistant Teacher in Social Science Group in the Ganganagar Beharilal Ghosh Vidyapith (hereinafter referred to as 'the said school').2. It is not in dispute that the petitioner is a highly qualified teacher. He is an M.A. in Political Science and also in History. He also holds the degree P.G.B.T. and as such he had better qualification then the requisite minimum educational qualification required for the purpose of appointment to the post of Assistant Teacher in Social Science Group.3. The appellant petitioner was appointed in a deputation vacancy as Assistant...
Md. YasIn Vs. Authorised Officer and ors.
Court: Kolkata
Decided on: Sep-22-1993
Reported in: (1994)1CALLT351(HC),98CWN696
Samir Kumar Mookherjee, J.1. This revisional application, under Article 227 of the Constitution of India, is directed against Order, dated 24th May, 1993, passed by the learned Assistant District Judge, 2nd Court, Jalpaiguri, in Misc. Appeal No. 34 of 1992, under Section 59D of the Indian Forest Act, By the impugned Order, the learned Judge has been pleased to send the case back on remand to the Authorised Officer, Jalpaiguri District, and Divisional Forest Officer, Jalpaiguri Division, for rehearing of the case in the light of the observations made therein, with a further direction to pass a fresh Order according to law.2. The facts of the case, in short, is that on 25th March, 1992, at about 12-00 noon, the Motor Vehicle No. BPL 4344, which was approaching Tista Bridge, was signalled to stop at the Check Post. The driver of the said vehicle on noting the signal slowed down its speed and thereafter accelerated the same stating that the vehicle was loaded with coal. On suspicion, the v...
Sanat Kumar Mukherjee and Another Vs. State of West Bengal and Another
Court: Kolkata
Decided on: Sep-20-1993
Reported in: AIR1994Cal139,(1994)1CALLT146(HC)
ORDERR. Bhattacharyya, J. 1. This Appeal is directed against the judgment dated 18th of January, 1988, passed by his Lordship the Hon'ble Mr. Justice Shamsuddin Ahmed on an application under Article 226 of the Constitution of India, 1950.2. To understand the contentions, a few antecedent facts need be stated.3. The uncontreverted facts of the case are that the appellants although two different recipients came by the properties by two separate deeds of even date consisting of Dag Nos. 3134 and 3141 respectively appertaining to two Khatians of Mouza Behala of Dist. 24-pgs. The steps preceding to mandatory provisions as engraved under Section 26(1) of the Urban Land (Ceiling and Regulation) Act, 1976 for registration were duly obeyed and fulfilled. It is notorious from the twin deeds that Dag No. 3130 is a Tank comprising an area of three Cottahas, the nature and character did not undergo any change while Dag No. 3141 is a Dungal land comprising an area of five Cottahas& 14 Chittaks of la...
University of North Bengal and Others Vs. Kenedy Roy and Others
Court: Kolkata
Decided on: Sep-17-1993
Reported in: AIR1993Cal299,(1994)1CALLT215(HC),97CWN1165
ORDERPrabir Kumar Majumdar, J.1. This appeal is from an order dated Sept. 7, 1993 passed by a learned Judge of this court on an application filed by the respondents under Art. 226 of the Constitution for postponement of M.A./M.Sc./M.Com. Part I and Part II (Annual) Examination, 1992 scheduled to be held on Sept. 10, 1993 by the appellant University.2. The respondents moved the court of first in instance on Sept. 7, 1993 praying, inter alia, for postponement of the said M.A./ M.Sc./M.Com. Part I and Part II (Annual) Examination, 1992 on the ground of devastating flood at Aliporeduar in the District of Jalfaigari and some parts in the District of Cooch Bahar in North Bengal. The said application was moved just three days before the said Examination of 1992 which was to commence on Sept. 10, 1993. It is alleged by the appellant that the writ petitioners' Advocate on Record served a notice of such application on Sept. 6, 1993 at 4.30 p.m. on the learned Advocate for the appellant Mr. Dipak...
Anil Kumar Modi Vs. the State of West Bengal
Court: Kolkata
Decided on: Sep-17-1993
Reported in: 1993CriLJ3858
ORDERA.K. Datta, J.1. The instant Revisional Application by the petitioner-accused (hereinafter referred to as accused) under Sections 401 and 482 of the Code of Criminal Procedure, 1973 (hereinafter shortened into Code) is directed against the order dated 28-11-89 passed by a Metropolitan Magistrate at Calcutta in G.R. Case No. 1735 of 1985 before him.2. The accused had been prosecuted for alleged offences punishable under Section 420, I.P.C., in G.R. Cases Nos. 1735 and 1736 of 1985 on the basis of the petition of complaints filed by the complainants therein before the learned Additional Chief Metropolitan Magistrate at Calcutta under Section 156(3) of the Code.3. The allegations in the aforesaid two cases, in short, is that the accused by making false representation to the complainants therein had induced them to supply him different quantity of cotton yarn valued at Rs. 1,16,006/- and Rs. 1,21,330.60 p. only respectively, on the plea of making payments therefor, in the circumstance...
Shiv Kumar Vs. Collector of Customs
Court: Kolkata
Decided on: Sep-17-1993
Reported in: 1994(71)ELT356(Cal)
Ruma Pal, J.1. The petitioner imported Ball Bearings from China which arrived in Calcutta on 14th May, 1993. The bill of entry was submitted by the petitioners for processing to the Customs Authorities on 2nd July, 1993. On 6th July, 1993 an order was passed by the Assistant Collector to the following effect:'The goods are Ball Bearings of Chinese origin shipped from Hong-Kong. The party has furnished a PD bond for 100% SS Value pending finalisa-tion of valuation aspect as per the existing practice of the group with may please be accepted. The bill of entry is assessed with 20% additional provisional duty on total ad valorem duty and put up for approval'. Subsequent to this order being passed on 12th July, 1993 the same officer scored out the date of his previous order and made the following endorsement on the bill of entry :-: 'S/A please open 5% cases covering all of the items in presence of AC (Docks) and S.I.B. Officer for approval and check declaration. Detain the goods'2. The 5% ...
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