Kolkata Court March 1995 Judgments
Dhanoolal and Sons Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-31-1995
Reported in: (1996)57ITD426(Kol.)
1. This appeal has been instituted by the assessee against the order of the CIT(A) for the assessment year 1989-90 on the following grounds: (1) That on the facts and in the circumstances of the case and the evidence on record, the CIT(A) erred in holding that Form 10CCAC was not filed by the assessee along with the Return and in refusing to rectify the income taken in the intimation slip. (2) That on the facts and in the circumstances of the case and the evidence on record, the CIT(A) erred in holding that D.C. was justified in refusing to rectify the income taken in the intimation slip on the basis of a Form 10CCAC filed subsequently. (3) That on the facts and in the circumstances of the case and the evidence on record, the CIT(A) erred in confirming the order of the D.C. charging interest under Section 234B in the instant case. (4) That on the facts and in the circumstances of the case and the evidence on record, the CIT(A) erred in confirming the order of the D.C. charging additio...
Tag this Judgment!Chinta Haran Biswas Vs. Uco Bank and ors.
Court: Kolkata
Decided on: Mar-31-1995
Reported in: (1995)2CALLT167(HC),[1995(71)FLR933],(1996)IIILLJ820Cal
Satya Brata Sinha, J.1. This writ application is directed against an order of transfer dated April 12, 1994 as contained in annexure 'B' to the writ application whereby and where-under the petitioner has been transferred to Ranipool Branch.2. Mr. Ashutosh Law, learned Counsel appearing on behalf of the petitioner has raised anumber of contentions in support of this writ application. The learned Counsel has drawn my attention to a Circular letter dated March 4, 1989 as contained in annexure 'C' to the writ application and submitted on the basis thereof that from a perusal of Item No. 63 of List of Branches identified as non-family station it would appear that Ranipool has been treated to be a difficult centre - non-familystation. The learned Counsel submits that the respondent Bank having issued a policy decision with regard to the transfer in terms of Circular letter dated August 8, 1987 as contained in annexure 'I' to the writ application cannot, violate its own policy decision. The l...
Tag this Judgment!R.B. Jeevan Lall Vs. Municipal Board and ors.
Court: Kolkata
Decided on: Mar-31-1995
Reported in: (1996)2CALLT384(HC)
Bijitendra Mohan Mitra, J.1. This writ petition is primarily directed against Memo. No. 41-91/Estt/MB/3133 dated 30th September, 1994, vide Annexure-C By the impugned Memo., the Secretary, Municipal Board, turned down the request of the petitioner for counting the petitioner' Government service as qualifying service for pension as per rules. The petitioner has started orduous journey in employment as earlier from 20th September, 1962, as he initially joined as Lower Grade Clerk in Andaman & Nicober administration. Thereafter, he was promoted to the post of Sanitary inspector with effect from 15th January, 1966. Sometime in the month of November/December, 1967, the petitioner made an application through proper channel to the Municipal Board 'Port Blair for his selection to the post of Sanitany Inspector. He was duly appointed in the said post on 21st December, 1967 in the Muncipal Board. He was promoted from time to time and ultimately he was promoted to the post of Administrative Offic...
Tag this Judgment!J.M.D. Medicare Ltd. and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-29-1995
Reported in: (1996)132CTR(Cal)29,[1996]218ITR184(Cal)
Ajoy Nath Ray, J.1. This matter is treated on day's list.2. After the affidavit verifying the writ petition was affirmed the writ petitioners have received an order dated March 21, 1995, from the desk office of the Central Board of Direct Taxes. A copy of the said order has been handed up in court and the same is to be kept with the records of this writ petition.3. The writ petitioners' claim is that they purchased from a Japanese concern a resonance scanner which is used for medical diagnosis by using the scanner so as to expose unexposed films.4. It is their case that by virtue of certain provision of the Income-tax Act, 1961, mentioned hereinbelow, they are entitled to relief in regard to the interest payable on the purchase price of the scanner. They rely upon Section 10(15)(iv)(c) of the 1961 Act and upon the Explanation given at the bottom of Section 10(15)(iv) at the end of item (i). The Explanation mentioned above is set out below :'Explanation.--For the purposes of this sub-cl...
Tag this Judgment!Subhendu Gupta and anr. Vs. Calcutta Vyapar Pratisthan Ltd. and ors.
Court: Kolkata
Decided on: Mar-29-1995
Reported in: (1995)1CALLT427(HC)
Samir Kumar Mookherjee, J.1. The present appeal is directed against Order No. 61, dated 8th November, 1994, passed by Sri S. Bose, learned Judge, City Civil Court, Calcutta, in Misc. Case No. 1696 of 1994, whereby an application preferred by the appellants under Order 21, Rule 101 of the Code of Civil Procedure, inter alia, praying for adjudication of the dispute regarding right, title, interest and possession of the room in occupation of the petitioners upon their addition as parties in the Misc. No. 103 of 1992 and for restraining the decree holder from executing the decree passed in Ejectment suit No. 524 of 1972 against respondent No. 3, had been rejected.2. Ejectment suit No. 524 of 1972 had been instituted by respondents Nos. 1 & 2 against respondent No. 3 for a decree for vacant and khas possession of the disputed shop room at 3, Russel Street, Calcutta, inter alia, upon allegation of termination of the respondent No. 3's tenancy on the grounds of default, illegal additions and ...
Tag this Judgment!Bay View Shipping Corporation Vs. Sarana Trading Co.
Court: Kolkata
Decided on: Mar-29-1995
Reported in: (1995)2CALLT18(HC)
Bijitendra Mohan Mitra, J.1. The present Revisional application is directed against an order passed by the learned District Judge at Port Blair dated 12th October, 1994 in Misc. Appeal No.l of 1994 reversing the Judgment and Order No. 11 dated 13th April, 1994 passed by the learned Senior Sub-Judge at Port Blair in O.S. No. 6 of 1994. The connected suit is for declaration, injunction, recovery of general average claim damages and compensation valued at U.S. $25,30,413,00 equivalent to Rs. 7,64,18,472.6Op. (RUPEES SEVEN CRORES SIXTY FOUR LAKHS EIGHTEEN THOUSAND FOUR HUNDRED SEVENTY TWO AND PAISE SIXTY ONLY). The said suit was filed on 7.3.1994 alongwith a petition for injunction and by an order dated 7.3.1994 the Trial Court passed an ad-interim order directing the defendant to remove cargo from the vessel M.V. Arti after furnishing sufficient Bank guarantee/security bond with security for the full amount within fifteen days from the date of service of the notice. Pursuant to the said o...
Tag this Judgment!S. Briguram Roy Vs. Seventh Industrial Tribunal and ors.
Court: Kolkata
Decided on: Mar-27-1995
Reported in: (1995)2CALLT354(HC),(1996)IIILLJ835Cal
Ruma Pal, J.1. The only point raised in this writ petition is whether a Tribunal constituted under the Industrial Tribunal Act can refuse to proceed with the reference under Section 10 of the Industrial Disputes Act. 1947 (hereinafter referred to as the 'Act') on the ground that a Special Leave Petition has been admitted in connection with the reference by the Supreme Court. 2. The facts which are relevant for the purpose of answering this question are as follows:-- The petitioner is a workman employed by the respondent No. 3. During the pendency of an industrial dispute before the Tribunal (hereinafter referred to as the 'first dispute') the respondent No. 3 sought to dismiss the petitioner and did in fact so dismiss him. The respondent No. 3 accordingly applied for the approval of the Tribunal before which the first dispute was pending for approval of the action of dismissal of the petitioner under Section 33(2)(b) of the Act. 3. Subsequently the petitioner raised a fresh industrial ...
Tag this Judgment!Prasanta Kumar Dey Vs. Bhadreswar Municipality and anr.
Court: Kolkata
Decided on: Mar-24-1995
Reported in: (1996)1CALLT191(HC)
Siddheswar Narayan, J.1. This petition in revision is directed against the order dated 24.09.88 passed by the Sub-Divisional Judicial Magistrate, Chandannagore in C.R. No. 504/88/T.R. No. 796/1988 taking cognizance of the offence under Section 501 read with Section 317/324 of the Bengal Municipal Act and thereafter issuing processes against the petitioner on the basis of a complaint filed by the Chairman Bhadreswar Municipality i.e., Opposite party No. 1. 2. The de facto complaint-opposite party No. 1 filed a complaint before the Sub-Divisional judicial Magistrate, Chandannagore on 24.09.88 alleging therein that the accused petitioner being the owner of the municipal holding No. 26 in Ward No. 2 at Grand Trunk Road within Bhadreswar Municipality had got a plan sanctioned by the said Municipality on 25.11.87 for construction of a commercial-cum-residential building. Sometime thereafter during the course of a routine inspection by an overseer of Bhadreswar Municipality it was detected th...
Tag this Judgment!Coal Mines Officers Association of India and Others Vs. Union of India ...
Court: Kolkata
Decided on: Mar-21-1995
Reported in: AIR1996Cal28,100CWN197
ORDER1. The petitioner in this application have, inter alia, questioned a notification dated 4-2-1994 issued by the Central Government in exercise of its power conferred upon it under Section 24(1) of the Mines Act, 1952 (hereinafter referred to as 'the said Act').2. The fact of the matter lies in a very narrow compass.The petitioner No. 1 is an Association of Officers of Coal Industries and the petitioner No. 2 is the General Secretary of the petitioner No. 1. The other petitioners are Officers of the New Kenda Colliery belonging to Eastern Coal Fields Ltd. An accident occurred in the said New Kenda Colliery as a result whereof 55 lives were lost on 25-1-1994. The impugned notification reads thus:--'Whereas an accident took place on 25th January, 1994 at New Kenda Colliery of Eastern Coal Fields, situate at Burdwan District in the State of West Bengal as result of which there has been loss of lives and properties. And whereas it is the opinion of the Central Government that there must...
Tag this Judgment!State of West Bengal Vs. Union of India and Others
Court: Kolkata
Decided on: Mar-21-1995
Reported in: AIR1996Cal181
ORDER1. The instant writ application, which has been moved as a public interest litigation, is unique in the history of public interest litigation in this Court or perhaps in the entire country. Unlike the other public interest litigations, where normally any public spirited person or organisation comes before the Court for obtaining relief in favour of persons economically or socially oppressed and unable to approach the Court for vindication of their fundamental or legal right complaining against State action or inaction, in the instant case, the State itself has come up before this Court by way of public interest litigation championing the cause of the numerous small depositors of the three 'different residuary non-banking companies (hereinafter referred to as R.N.B.C.) and for vindication of their legal and constitutional rights. Its uniqueness, however, does not endwith the fact that here the petitioner is the State itself. It is also unique as in the instant application, State, b...
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