Kolkata Court April 1994 Judgments
Commissioner of Income-tax Vs. Fort Gloster Industries Ltd.
Court: Kolkata
Decided on: Apr-26-1994
Reported in: [1996]219ITR223(Cal)
Suhas Chandra Sen, J. 1. Tribunal has referred the following question of law 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 was justified in not upholding the finding of the Commissioner of Income-tax (Appeals) to the effect that the computer installed in the factory premises does not form a part of the manufacturing unit intimately connected with the production of manufacturing of any article or thing and as such investment allowance under Section 32A of the Income-tax Act of Rs. 35,814 as claimed by the assessed was not allowable ?'2. The assessment year involved is 1984 for which the accounting year ended on March 31, 1984. About the use of the computer in question, the Tribunal has found the following facts :In this case, there is no dispute that the computer has been installed in the special cabin constructed within the factory premises. The computer was used for processing raw materials, da...
Tag this Judgment!Bangshidhar Pal Vs. Anil Kumar Pal
Court: Kolkata
Decided on: Apr-26-1994
Reported in: (1994)2CALLT34(HC)
Samir Kumar Mookherjee, J.1. I had the advantage of. going through the judgment of my learned brother Chakravarty, J., I respectfully agree with his conclusions but would like to express my own reasons.2. In a suit inter alia for declaration a question arose as to whether the defendant was full brother of the plaintiff. On the basis of documents and oral evidence, including the death certificate of the plaintiff's mother and school certificate of the defendant embodying entry about his year of birth, the Trial Court came to the conclusion that the defendant was the full brother of the plaintiff. Admittedly the father of the defendant had a second marriage and the allegation of the plaintiff was that the defendant was the son by the second wife. Against the decree of dismissal an appeal was preferred before the Lower Appellate Court and in connection with the said appeal an application under Order 41, Rule 27 of the Code of Civil Procedure was filed by the plaintiff for introduction of ...
Tag this Judgment!Sri Sumangal Mondal and ors. Vs. the State
Court: Kolkata
Decided on: Apr-26-1994
Reported in: (1994)2CALLT385(HC)
Gitesh Ranjan Bhattacharjee, J.1. The petitioner of this writ petition want to be regularised in service and get pay equal to the pay of the employees of the regular establishment. It is the contention of the petitioners that they were engaged under Lower Damodar Irrigation Division, Government of West Bengal about 22 to 25 years back and since then they were discharging their duties as 'seasonal Khalasis' with periodical break in service so that they might not claim themselves as regular employees of the department. It is however the contention of the petitioners that since 1-6-1987 they are discharging their duties continuously as Group-D staff of the said department throughout the year, and as such they, as casual workers in Group-D, are entitled to be absorbed in the regular establishment in view of the Government of West Bengal, Labour Department Memo No. 1700-EMP dated the 3rd August, 1979 and the said Department Memo No. 1650-EMP dated the 28th August, 1980. The petitioners have...
Tag this Judgment!Jogat Mohan Kapur Vs. Wealth-tax Officer and ors.
Court: Kolkata
Decided on: Apr-22-1994
Reported in: [1995]211ITR721(Cal)
Ajoy Nath Ray, J. 1. The writ petitioner challenges the reopening of the wealth-tax assessments for the assessment years 1982-83 to 1991-92.2. The wealth in question is a piece of immovable property situated at Greater Kailash, Part-II, New Delhi.3. In the assessment year 1993-94, the assessee applied for a 230A clearance showing the intended sale price of the said property as Rs. 57.25 lakhs.4. In the affidavit-in-opposition from the respondent, it has been alleged that by reason of such declaration of price of sale of the property, the concerned officer applied the Cost Inflation Index, and working backwards, found that the value of the property would be much larger than what was assessed in the successive wealth-tax assessment years of the assessee.5. A chart in this respect as given in the affidavit-in-opposition is set out below :Assessment yearCost inflation indexValue as per indexAssessed value (Rs.)(Rs.)1982-8310025,67,2651,50,0001983-8410927,98,318-do-1984-8511629,78,026-do-19...
Tag this Judgment!Nandalal N. Verma and Co. Ltd. Vs. Alliance Mills (Leasee) Pvt. Ltd.
Court: Kolkata
Decided on: Apr-22-1994
Reported in: (1994)2CALLT82(HC),99CWN433
Bijitendra Mohan Mitra, J.1. This appeal is directed against an order dated 18th January, 1988, passed by the learned Trial Judge dismissing an application under Order 7 Rule 11 of the Code of Civil Procedure. An application in nature of Order 7 Rule 11 of the Code of Civil Procedure has been pressed for hearing by one Nandalal N. Verma & Co. Ltd. the defendant No. 2 in the suit praying that suit be permanently stayed against them or alternatively the name of the Defendant No. 2 as aforesaid be deleted from the suit register. The case of the petitioner being the Defendant No. 2 in the connected suit in substance is that the plaint does not disclose any cause of action against the petitioner.2. The Defendant No. 2 was and acted as an agent of the Defendant No. 1. According to the petitioner the plaintiff has stated in the plaint in most unambiguous terms that petitioner was acting as an agent of the Defendant No. 1 and as such the principal referred to in the plaint has been sued as Def...
Tag this Judgment!Commissioner of Income-tax Vs. Walter Bushnell (P.) Ltd.
Court: Kolkata
Decided on: Apr-21-1994
Reported in: [1996]218ITR486(Cal)
Ajit Kumar Sengupta, J.1. In this reference made at the instance of the Revenue, the Tribunal has referred the following questions, for the opinion of this court under Section 256(2) of the Income-tax Act, 1961 ('the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the assessee is entitled to the deduction under Section 80J of the Income-tax Act, 1961 ? 2. Whether the decision of the Tribunal that me assessee is entitled to the deduction under Section 80J is based on the materials available before the Assessing Officer and the Commissioner (Appeals) ?' This reference relates to the income-tax assessments of the assessee-company for the two previous years corresponding to the assessment years 1981-82 and 1982-83. The assessee-company claimed deduction under Section 80J of the Act in respect of its new unit at Konnagar which was set up for the manufacture of pharmaceutical formulations like tetracycline capsules, doxycycline...
Tag this Judgment!Commissioner of Income-tax Vs. Kaybee Corporation
Court: Kolkata
Decided on: Apr-21-1994
Reported in: [1996]218ITR339(Cal)
Ajit Kumar Sengupta, J. 1. This reference is made by the Tribunal at the instance of the Revenue under Section 256(2) of the Income-tax Act,1961. We have refrained the question as under in order to bring out the controversy involved in this :'Whether, on the facts and in the circumstances of the 'case, the Tribunal was justified in law in holding that the cold storage of the assessee falls within the category of renewal energy devices within the meaning of Appendix-I, Part I-III, Machinery and Plant, Group D(10A)(vii) of the Income-tax Rules, 1962, and thereby setting aside the order Of the Commissioner on the point ?'2. The facts as found by the Tribunal are as under :The assessee is a partnership-firm and is engaged in the business of running a cold storage. This reference relates to the income-tax assessment of the assessee-firm for the assessment years 1984-85 and 1985-86. The Assessing Officer allowed depreciation on the cold storage plant at the enhanced rate of 30 per cent. whic...
Tag this Judgment!Steel Authority of India Limited Vs. Steel Crackers and ors.
Court: Kolkata
Decided on: Apr-21-1994
Reported in: (1994)2CALLT222(HC)
Shyamal Kumar Sen, J.1. This appeal is directed against the judgment of the learned single Judge directing the respondent to desist from auctioning the goods which are subject matter of the sale order dated 6th September, 1989 and 28th July, 1989 being annexure 'B' to the writ petition without first effecting the delivery of the contracted quality and quantity of goods to the writ petitioners in terms of the sale orders dated 28th July, 1989 and plant instruction Memo dated 6th September, 1989 at a price stipulated in the last published price list of the respondent authority.2. In the writ petition the respondents/writ petitioners challenged the with-holding of delivery of rejected Steel Rolls and C.I. Rolls as wrongful and illegal.3. The facts involve in this appeal inter alia as appears from the writ petition are that the respondent No. I/Writ petitioner No. 1 is a partnership firm and the respondent No. 2/Writ petitioner No. 2 is a partner of the firm. They carry on business of Cast...
Tag this Judgment!Shipping Corpn. of India Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Apr-20-1994
Reported in: 1994(48)ECC173,1995LC281(Calcutta),1994(72)ELT817(Cal)
Ajit Kumar Sengupta, J.1. The subject matter of challenge in this writ petition filed by the Shipping Corporation of India is a notice of demand No. S-146/30/ KPD/85/S60/(VII)-204/85A, dated 14th January 1986 issued by the Assistant Collector of Customs for Appraisement Group VII and as confirmed by order dated 11th August 1986. The relevant facts are as under :2. The Motor Vessel 'Vishwa Jyoti' (hereinafter for the sake of brevity referred to as 'the said Vessel') was imported by the Shipping Corporation of India, the writ petitioner, from Poland in or about April 1959. Under item No. 76(i) of the Schedule-I of the Indian Tariff Act, 1934 as amended in 1949, customs duty was leviable on all ships, boats and vessels imported into India either for the purpose of navigation or for breaking up. On October 1,1958, the Central Government issued the following notification :-'G.S.R. 930 - In exercise of the powers conferred by Section 23 of the Sea Customs Act, 1978 (8 of 1978), as in force i...
Tag this Judgment!Kalyan Kumar Dutta Gupta Vs. B.M. Verma and Others
Court: Kolkata
Decided on: Apr-19-1994
Reported in: AIR1995Cal140,99CWN529
ORDERShyamlal Kumar Sen, J.1. Theappeal arises out of an order passed by the Learned single Judge refusing to pass interim order of injunction restraining respondent Nos. 5, 6 and 7 and/or their servants and agents from proceeding -with the proposed Domestic Enquiry set up by the Club on February, 29, 1992 and/or proceeding for expulsion of the plaintiff/appellant from theClub; alternatively injunction restraining defendants/respondents and/or their servants and agents from proceeding with expulsion of the plaintiff/appellant from the club till the pending Criminal Case being No. 794 of 1991 between State v. Kalyan Kumar Dutta Gupta was finally disposed of.2. The plaintiff/appellant has impugned the legality and/ or validity of the formation of the 'Committee' Comprising the defendant/respondents Nos. 5, 6 and 7 as being wrongful, illegal, and utra-vires the Rules of R.C.T.C. and thus void, ab initio and nullity and praying for an injunction restraining the defendant, their servants, a...
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