Kolkata Court February 1994 Judgments
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Sri Pijush Kanti Sen Vs. Sri Guiram Pan and ors.
Court: Kolkata
Decided on: Feb-11-1994
Reported in: (1994)1CALLT478(HC),98CWN779
Bhagabati Prosad Banerjee, J.1. This is an application for stay filed in an appeal preferred by the appellant, Pijush Kanti Sen against the order passed 'by the learned trial Judge on 21st March, 1992. The writ application was filed by one Sri Gautam Pan who is a guardian of a student reading in Burikhali Khetramohan Institution, P.S. Baiwria, District-Howrah challenging the validity of the resolution for the reinstatement of the appellant as Assistant Teacher of the said school.2. It is not in dispute that the appellant was an accused in a murder case which took place on 7th October, 1982 and the appellant was convicted for life imprisonment in connection with the said murder under Section 302 read with Section 34 of the Indian Penal Code on 25th March, 1985. After the said conviction the appellant was appointed as a teacher in the said school as a probationer on 2lst May, 1985 and after lapse of two years, he was confirmed and made permanent as Assistant Teacher in the said school. I...
S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 2)
Court: Kolkata
Decided on: Feb-10-1994
Reported in: (1994)122CTR(Cal)7,[1994]209ITR307(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following questions of law have been referred by the Tribunal for the opinion of this court :2. Questions at the instance of the assessee :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rate of depreciation as made applicable with effect from April 2, 1983, was not applicable for the assessment year 1983-84 in the case of the assessee ? 2. 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 manufacturing of goods ? 3. 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 ? 4. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding t...
Thakkar Estate and Finance Co. Pvt. Ltd. and anr. Vs. the Calcutta Mun ...
Court: Kolkata
Decided on: Feb-10-1994
Reported in: (1995)1CALLT382(HC)
Bhagabati Prasad Banerjee, J.1. This is an appeal against the judgment and order dated July 10, 1990 passed by the learned trial Judge in Matter No. 2235 of 1988. By that order the learned trial Judge dismissed the writ application filed by the appellants writ petitioners.The appellant company is the owner of premises No. 5, Pretoria Street, Calcutta (now known as Dr. Barendra Coomar Sarani, Calcutta) on which there is already a four storeyed building which had been constructed. The said construction was made on the basis of a sanctioned plan. The area of the said premises is 2533.3 square meters, the plinth area is only 693.094 square meters and the total covered area of all the floors is 1909.92 square meters. The height of the existing building is 13.5 meters. The floor area ratio calculated in accordance with the provisions in Rule 21 of Schedule XVI of the Calcutta Municipal Corporation Act, 1951 (hereinafter referred to as 'the said Act') read with Section 635 is 2.3719. Accordin...
Joyce Marine Jacobs Vs. Basil Genald Jacobs
Court: Kolkata
Decided on: Feb-09-1994
Reported in: (1994)2CALLT314(HC),I(1995)DMC65
M.G. Mukherji, J.1. This revisional application has been filed by the wife impugning an order dated 1.10.93 passed by learned Additional District Judge, First Court, Alipore in Act 8 Case No. 151 of 1993. The husband-opposite party filed a proceeding under Section 25 of the Guardians and Wards Act against the wife alleging inter alia that the wife on 8th May, 1993 surreptitiously left with the two children born of the wedlock and even though she at present resides at 1/1493. Pattalam Road, Fort Cochin, Ernakulam, Kerala he had every apprehension that she may leave the country and go to Australia. The guardianship proceeding was claimed in respect of minor son named Jason Benard Jacobs aged about three years four months (born on 19th February. 1990) now aged about 4 years, In his application the husband prayed inter alia for production of the minor son, Jason Bernard Jacobs so that he hight be returned to his custody, i.e. the custody of the father. On 2nd of July, 1993 the learned Dist...
Suttons and Sons (India) Pvt. Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Feb-08-1994
Reported in: 1995(75)ELT229(Cal)
Ajit Kumar Sengupta, J.1. In this application under Article 226 of the Constitution of India, the petitioner has challenged the show-cause notice dated 5th March, 1993 issued by the Asstt. Collector of Customs, Postal Appraising Department.2. Shortly stated the facts leading to this application are that in the course of business the petitioner entered into contract with M/s. Goldsmith Seeds, Inc. Gilory, CA 95021, USA for supply of Flower Seeds. As would appear from the Invoices of the said foreign supplier being Invoice Nos. 4251, dated 1st June, 1992, 4281, dated 4th June, 1992 and 4337 dated 15th June, 1992 the said foreign supplier by Registered Air Mail sent the petitioner the subject Flower Seeds.3. Government of India, Ministry of Agriculture issued a circular dated 15th June, 1992 being No. 5-9/92 Tech. on the subject of relaxation of Import Permit wherein at Clause 2 it was unambiguously provided that 'Import Permit and Phytosanitary Certificate' are no longer required for the...
Assistant Commissioner of Vs. Kanodia Bros.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-04-1994
Reported in: (1994)50ITD125Cal
1. These two appeals filed by the revenue pertain to the assessment years 1982-83 and 1986-87.2. The first ground in the appeal for the assessment year 1982-83 which is also the only ground in the assessment year 1986-87 is that the CIT(A) was in error in directing the ITO to assess the licence fees received by the assessee under the head 'business'. The dispute arises this way. The assessee is a partnership firm which was deriving income under the Leave and Licence arrangement entered into with Shri Kashi Nath Kanodia representing M/s. Goverdhandas Bishwanath, a firm. The assessee firm was carrying on the business of trading and speculation in various commodities, commission agencies, flour and atta, etc. It also owned a flour mill known as Dhanbad Flour Mills. The flour mill was being worked by the assessee itself prior to 1-8-1975. On 21-4-1976 a document described as Indenture of Leave and Licence was entered into under which the assessee granted Leave and Licence to Kashi Nath Ka...
Deputy Commissioner of Vs. B.N. Elias and Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-04-1994
Reported in: (1994)50ITD198(Kol.)
1. This appeal by the department pertains to the assessment year 1985-86 and is directed against the order of the CIT(A) dated 26-7-1990 by which he cancelled the penalty of Rs. 2,10,533 imposed on the assessee under Section 273(2)(a) of the I.T. Act.2. The appeal arises this way. A notice Under Section 210 of the Act was served on the assessee on 29-11-1984 demanding an advance-tax of Rs. 60,190. On 30-11-1984 the assessee responded by filing an estimate in Form No. 29 declaring nil income and consequently nil advance-tax.In filing this estimate the assessee-company took into account the loss of Rs. 16,87,520 for the assessment year 1984-85 as per return filed on 18-6-1984 and the loss of Rs. 3,38,860 for the assessment year 1983-84 as per return filed on 21-7-1983. The ITO completed the assessment on 11-1-1988 determining the total income at Rs. 45,85,583. He initiated proceedings for the levy of penalty under Section 273(2)(a) of the Act on the ground that the assessee filed an est...
Mahabir Prasad Sharma Vs. Sri Kedar Nath Pandey and ors.
Court: Kolkata
Decided on: Feb-03-1994
Reported in: (1994)1CALLT297(HC)
Nisith Kumar Batabyal, J.1. This revisional case arises out of an application under Section 401 read with Section 482 of the Code of Criminal Procedure and is directed against the order dated 6-9-1990 passed by the learned Metropolitan Magistrate, 17th Court, Calcutta, in Criminal Case No. C-328/87 [Kedar Nath Pandey v. Mahabir Prasad Sharma]. The revision-petitioner is an Advocate practising in the City Civil Court, Calcutta and other courts. The said case had its origin in a Naraji petition lodged by the opposite party No. 1 against the submission of a report in final form dated 10.8.1987 in G.R. Case No. 2833 of 1986 which was commenced upon an application, under Section 156(3) of the Cr. P.C. being registered as C-357 of 1986. A xerox copy of the Naraji petition is annexed as Annexure 'A' with the revision petition.(2) On 13.1.1988 the learned Additional Chief Metropolitan Magistrate, Calcutta, was pleased to take cognizance and subsequently transfer the complaint case raised on th...
Samir Kr. Ghosh Vs. the State of West Bengal
Court: Kolkata
Decided on: Feb-03-1994
Reported in: (1994)1CALLT356(HC)
Nisith Kumar Batabyal, J.1. This revisional application arises out of an application under Section 401 read with Section 482 Cr. P.C. and is directed against the order dated 24.8.93 passed by the learned Additional Sessions Judge (Special Court) at Hooghly Sadar in Criminal Misc. Case No. 1407 of 1992 setting aside the order of the learned Magistrate dated 22nd July. 1992 discharging the petitioner in view of Section 167(5) of the Code of Criminal Procedure in G.R. Case No. 291 of 1989 arising out of Mogra P.S. Case No. 59 dated 24th March, 1989.2. It is clear that in this case the accused person surrendered before the learned Magistrate on 2.5.89 and the case was started under Sections 408, 466 and 120B I.P.C. So, the investigation had to be completed and chargesheet submitted within 2.5.92. But, unfortunately, for the prosecution, no charge-sheet was submitted within the stipulated time and the learned Magistrate by an order dated 22nd July, 1992 was pleased to record an order discha...
Commissioner of Wealth-tax Vs. Aditya Vikram Birla
Court: Kolkata
Decided on: Feb-02-1994
Reported in: [1994]209ITR558(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, the Tribunal has referred at the instance of the Commissioner of Income-tax, the following questions for determination : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Rule 1D of the Wealth-tax Rules, 1957, is directory and not mandatory 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the unquoted shares of Birla Brothers (P.) Ltd. should be valued on net maintainable profit method and not on break up value method in accordance with the provisions of Rule 1D of the Wealth-tax Rules, 1957 3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that the assets held by the minor assessee in the Kumar Mangalam Birla Trust on the valuation dates were his beneficial interest of the trust and not the corpus of the...
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