Kolkata Court September 1993 Judgments
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Asiatic Oxygen Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-15-1993
Reported in: (1994)49ITD355(Kol.)
1. This appeal by the assessee relates to the assessment year 1984-85 and is directed against the order of the CIT(A) dated 18-5-1989.2. The assessee is a public limited company. During the relevant accounting year it received a sum of R. 3,96,961 representing interest on account of delay in payment of the call money from the shareholders.The amount was claimed not taxable by the assessee. The ITO as well as the CIT (A) brought the amount to tax. In the further appeal before us we find that the issue has been decided against the assessee by the order of the Tribunal dated 2-4-1983 in the assessee's own case for the assessment years 1968-69 and 1969-70 in ITA Nos. 2461 and 2462 (Cal.) of 1981. Respectfully following the aforesaid order, we dismiss the first ground. 2. The Ld. Commissioner of Income-tax (Appeals) erred in confirming the inclusion in the total income of the sum of Rs.1,83,000 being the sum forfeited from the shareholders in default of payment of call money. 3. The Ld. Co...
National Jute Manufacturing Corporation National Employees Union and o ...
Court: Kolkata
Decided on: Sep-14-1993
Reported in: [1995(70)FLR758],(1995)ILLJ1089Cal
Ruma Pal, J. 1. This writ application has been filed by the clerical and sub- staff employees of the head office of the National Jute . (referred to as the 'NJMC'). The employees are represented by two unions.2. The question raised in this writ application is whether the employees represented by the petitioners should be governed by the provisions of the Employees' State Insurance Act, 1948, or whether they should continue to enjoy the medical and other benefits which had been granted by NJMC to these employees all along.3. Briefly stated, according to the petitioners, the employees should be exempted from the operation of the Employees' State Insurance Act, 1948, and should continue to be granted the benefits under the NJMC's Medical Treatment and Attendance Rules, while the respondents argue to the contrary. Before considering the arguments in support of the rival contentions in detail, the background of relevant facts is as follows:4. NJMC was incorporated in June, 1980. At the time...
Uday Kumar Paul Vs. Smt. Mira Paul
Court: Kolkata
Decided on: Sep-14-1993
Reported in: (1994)1CALLT232(HC),98CWN484,II(1994)DMC185
Samir Kumar Mookherjee, J.1. This Revisional Application arises out of a matrimonial suit and the plaintiff/husband is the petitioner before this Court. The suit was instituted on or about 5.2.91 and in the said suit an application under Section 24 of the Hindu Marriage Act for maintenance pendente lite and litigation expenses was filed by the defendant/wife, who is the opposite party before us on 2.9.91. While this application was pending disposal the husband on or about 21.4.92, filed and application for withdrawal/abandonment of the suit for non-prosecution in terms of Order 23 Rule 1 of the Code of Civil Procedure, to which objection was raised on behalf of the wife/opposite party. The learned District Judge, Burdwan, by his Order, dated 21.4.92, directed that the plaintiff/husband's application would be put up after disposal of the wife's aforesaid application under Section 24 of Hindu Marriage Act. The present Revisional Application has been filed by the plaintiff/husband against...
Rajendra Prasad Agarwalla Vs. Inspecting Assistant Commissioner of Inc ...
Court: Kolkata
Decided on: Sep-13-1993
Reported in: [1994]209ITR784(Cal)
Ruma Pal, J. 1. On December 23, 1981, there was a search and seizure at the petitioner's premises. Various documents, share scrips and Rs. 90,000 in cash were seized. This writ application has been filed for return of the documents and share scrips.2. The only point argued by the petitioner is that he is entitled to the return of the documents and share scrips because the respondent authorities have no authority to retain them under the provisions of Section 132(8) of the Income-tax Act, 1961 (referred to as 'the Act' hereafter).3. Section 132(8) reads :'(8) The books of account or other documents seized under Subsection (1) or Sub-section (1A) shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless the reasons for retaining the same are recorded by him in writing and the approval of the Chief Commissioner or Commissioner for such retention is obtained : Provided that the Chief Commissioner or Commissioner s...
Washabarie Tea Co. (P.) Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-08-1993
Reported in: (1993)47ITD536(Kol.)
1. This appeal by the assessee is directed against the order of the CIT(A) dated 29-12-1989 for the assessment year 1986-87.2. There are only two effective grounds in the appeal. The first is against the order of the CIT(A) confirming the disallowance of the following liabilities under Section 43B: This ground is to be held in favour of the assessee following with respect the order of the Tribunal in its own case dated 14-9-1991 in ITA No. 3590/ Cal./88 for the assessment year 1985-86 and the judgment of the Andhra Pradesh High Court in the case of Phoolchand Lalith Kumar & Co. v. ITO [1992] 196 ITR 302. It has been held that 'cess' is different in nature and character from "tax or duty" and therefore it cannot be disallowed under Section 43B as it stood prior to the amendment to the Section made by Finance Act, 1988 w.e.f. 1-4-1989.3. Mr. S.C. Chatterjee, the Learned Departmental Representative, however raised a point that just as it has been held in the case of CIT v. Sri Jagann...
Niranjan Pipalia Vs. Hindusthan Steel Works Construction Ltd. and Othe ...
Court: Kolkata
Decided on: Sep-08-1993
Reported in: AIR1994Cal232
ORDER1. The instant writ petition has been made by Niranjan Pipalia as sole proprietor of his firm as referred to in the petition praying for issue of writ in the nature of mandamus commanding and directing the respondents to withdraw, recall and/or cancel purported order dated 26th November, 1992, whereby the respondent No. 1 intimated the petitioner that the order dated 19th November, 1992 is thereby cancelled.2. Respondent No. 1 M/s. Hindusthan Steel Works Construction Limited, which is a Government of India undertaking, placed an order bearing No. SP/HSCL, 656/DSP/ SPI/ Instruments (F)/92/S-1858 dated 19th November, 1592 for supply of different instruments, at erection sites of Centre Plant No. 1, combined package, at TSB Durgapur' and for supervision during erection testing and commissioning. By the said order dated 19th November, 1992 the respondent No. 1 intimated to the petitioner that the respondent No. 1 was pleased to award the work of supply of different instruments at erec...
Commissioner of Income-tax Vs. Oberoi Hotels (India) Pvt. Ltd.
Court: Kolkata
Decided on: Sep-08-1993
Reported in: (1994)122CTR(Cal)347,[1994]209ITR732(Cal)
Ajit K. Sengupta, J.1. In this reference made at the instance of the Revenue, the following question has been referred by the Tribunal to this court under Section 256(1) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in confirming the decision of the Commissioner of Income-tax (Appeals) that the receipt of Rs. 29,47,500 by the assessee from the receiver of the hotel in the course of the assessee's hotel operation business is a capital receipt ?'2. The facts as found by the Tribunal are as follows :This reference relates to the income-tax assessment of the assessee-company for the previous year ending on June 30, 1978, corresponding to the assessment year 1979-80. The assessee-company had acquired certain skills and experience in managing big hotels in different countries of the world. During the relevant previous year, the assessee-company was operating, managing or administering many hotels belonging to others f...
The State of Uttar Pradesh and Another Vs. Jan Seva Karjyalya Ltd. and ...
Court: Kolkata
Decided on: Sep-06-1993
Reported in: AIR1994Cal65
ORDERB.P. Banerjee, J.1. This is an appeal against the order of the learned trial Judge passed in C. O. No. (not yet numbered) in Jana Sevak Karjyalaya Ltd. and another v. State of U. P. and another. By the said order the learned trial Judge after entertaining the writ application passed an ex parte interim order of injunction against the appellants with a direction upon the writ petitioners opposite parties to serve copy of the appellants. In this appeal the only contention of the appellants before us is that the learned trial Judge acted without jurisdiction and was wrong in passing the interim order of injunction inasmuch as this High Court has no jurisdiction to entertain the said writ application inasmuch as the cause of action wholly had been arisen outside the jurisdiction of this court. The appeal is confined only to this limited point. In order to decide this question, the relevant facts for this purpose are only considered.2. 'Janasevak Group of Newspapers' publishes their ne...
Orient Beverags Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-03-1993
Reported in: (1994)49ITD162(Kol.)
1. These two appeals are by the assessee. ITA No. 1002/Cal/89 is an appeal for the assessment year 1984-85. It is directed against the order of the CIT dated 6-3-1989 passed under Section 263 of the Income-tax Act. ITA No. 1116/Cal/91 relates to the assessment year 1988-89 and is directed against the order of the CIT(A) dated 22-2-1991.2. Both the appeals involve the same issue. They were also heard together. We, therefore, dispose of both of them by a single consolidated order.3. The assessee is a public limited company engaged in the business of purchasing or taking on lease land, putting up construction thereon and letting out the buildings for rent. The two major properties held by the assessee were at No. 50, Chowringhee Road, Calcutta and the property known as Tivoli Park building No. 225-C, A.J.C. Bose Road, Calcutta.4. We may take up the appeal for the assessment year 1984-85 first. In the assessment made under Section 1.43(3) on 3-3-1987, the Assessing Officer allowed a deduc...
M/S. J.N. Nichols (Vimto) Limited Vs. Rose and Thistle and Another
Court: Kolkata
Decided on: Sep-02-1993
Reported in: AIR1994Cal43,98CWN216
ORDERUmesh Chandra Banerjee, J. 1. Both the English Act of 193S (trade Marks Act, 1938) and the Indian Act of 1958 (The Trade and Merchandise Marks Act, 1958) are in pari materia with each other in regard to the availability of a defence of special circumstances in the matter of an application for removal of a registered mark from the register of marks. For convenience's sake Ss. 26(1) and 26(3) of the English Act and Ss. 46(1)(b) and 46(3) of the Indian Act are set out hereunder.'26. (1) Subject to the provisions of the next succeeding section, a registered trade mark may be taken off the register in respect of any of the goods in respect of which it is registered on application by any person aggrieved to the Court or, at the option of the applicant and subject to the provisions of section fifty-four of this Act, to the Registrar, on the ground either-(a) that the trade mark was registered without any bona fide intention on the part of the applicant for registration that it should be ...
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