Kolkata Court July 1995 Judgments
Nanku Hati Vs. the State of West Bengal
Court: Kolkata
Decided on: Jul-31-1995
Reported in: (1995)2CALLT341(HC)
Satya Narayan Chakrabarty, J.1. This appeal is directed against the judgment and order dated 16.5.92 passed by an Additional Session Judge of Midnapore in Session Trial No. XVI of December 1988 convicting the appellant Under Section 304(1) of the Indian Penal Code, and sentencing him to undergo 10 years R.I. and to pay a fine of Rs. 2,000/-, in default to suffer further R.I. for six months.2. Subroto Das, brother of the victim Ashis Das filed a written complaint at Kotwali Police Station at 9.35 P.M. on 29.8.1986 alleging that on that day at about 8.45 P.M. when Ashish was going to their shop at Judges' Court compound, the accused appellant Nanku Hati stabbed him on his belly with a knife, as a result Ashis fell down on the way and was groaning with pain when Nanku fled away. The injured was taken to hospital, where he expired at 9.50' P.M.3. The defence version as can be gathered from trend of cross-examination of the P.W.s and examination of accused under Section 313 Cr. P.C. is that...
Tag this Judgment!Assistant Commissioner of Vs. Topsel (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-28-1995
Reported in: (1996)56ITD187(Kol.)
ORDER UNDER S. 132(5)--Retaining of seized assets for existing liabilities.The order passed under section 132(5) was not in accordance with law as the seized money was retained towards existing liability of by way of advance tax because there is no such provision in the Act to include advance tax in the liabilities envisaged in section 132(5).There is no provision in the Act to include the advance tax in the liabilities envisaged in section 132(5). According to the provisions of sections 132(5)(ii), (iia) and (iii), the amount of tax, interest payable and penalty imposable and existing liability under this Act and under Excess Profit Tax Act, Business Profit Tax Act, the Indian Income Tax Act, 1922, Wealth Tax Act, 1957, Expenditure Tax Act, Gift Tax Act and Company's (Profits) Surtax Act only are to be included and considered for the purpose of retention of seized money. It is noticed that the Commissioner(Appeals) has completely ignored the provisions of sections 132B and 132(6) whil...
Tag this Judgment!Madhu R.N. Panasuramka and Etc. Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-28-1995
Reported in: 1995CriLJ4207
ORDERS.N. Chakrabarty, J.1. Criminal Revision No. 2221 of 1989 and Criminal Revision No. 409 of 1990 were heard together as per order dated 26-2-1990 of this Court. Both the cases are directed for quashing the proceedings in Trial No. 7 of 1989 Case No. (G. R. 2771 of 1988) in respect of an alleged offence under Section 7(l)(a)(ii) of the Essential Commodities Act, 1955 read with Sections 8, 9 and 10 of the said Act for alleged violation of paras 4,5(ii)(b), 19(i) and 26 of the West Bengal Cotton Cloth and Yarn Control Order, 1960 pending in the 1 st Special Court (E. C. Act) at Calcutta.2. Criminal Revision Case No. 409 of 1990 was filed on behalf of minor Madhur N. Parasuramka as his case was split up and as he could not be tried jointly with other major accused persons.3. Upon a First Information Report lodged by a Sub-Inspector of Police, Enforcement Branch against Keswa Prasad Parasuramka and Shyam Prakash Parasuramka, Barabazar Police Station Case No. 775 dated 1-2-1986 under Sec...
Tag this Judgment!Phanindra Nath Maity Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-28-1995
Reported in: 1996CriLJ590
ORDERS. Narayan, J.1. This revisional petition has been taken out by the accused of G. R. Case No. 1047 of 1981 arising out of Raipur, P. S. Case No. 15 dated 24-9-81 registered for the offence under Section 409 of the I.P.C. and has been directed against an order dated 8-2-93, whereby the prayer under Section 167(5) of the Cr. P. C. for stopping further investigation in the case and for the discharge of the accused/ petitioner was rejected.2. The main thrust of the instant case revision is based on the provision of law laid down under subsection (5) of Section 167 of the Cr. P. C. as amended by Section 4 of the Code of Criminal Procedure (West Bengal Amendment) Act, 1988. The amendment as made under Section 167(5) of the Cr. P. C. enjoins upon the Magistrate that in a case like the present one, which has been registered for the offence under Section 409 of the I.P.C., if the Investigation is not concluded within a period of two years from the date on which the accused was arrested or ...
Tag this Judgment!Smt. Kalpana Ghosh Vs. State and ors.
Court: Kolkata
Decided on: Jul-28-1995
Reported in: 1996CriLJ1406
ORDERArun Kumar Dutta, J.1. All the three contending parties are represented by their respective learned Advocates, who have been heard at length.2. By this application under Article 227 of the Constitution of India and Section 482 of the Code of Criminal Procedure (for short Code), the petitioner-accused (hereinafter referred to as the accused) has prayed the Court for quashing of the relevant proceedings, being G.R. Case No. 118 of 1988, arising out of Bagnan P.S. Case No. 11 dated 23-3-1988, pending before the Sub-Divisional Judicial Magistrate at Uluberia for the reasons stated and on the grounds made out therein.3. Of the various grounds taken by the Petitioner, Mr. Dilip Kumar Dutta, learned Senior Counsel for the petitioner, has urged during the hearing that the learned Sub-divisional Judicial Magistrate, Uluberia (hereinafter referred to as Magistrate), while taking cognizance of the alleged offence by his order dated 3-2-1992, had not perused and taken into consideration the d...
Tag this Judgment!Assistant Commissioner of Income Tax Vs. Topsel (P) Ltd.
Court: Kolkata
Decided on: Jul-28-1995
Reported in: (1996)56TTJ(Cal)621
ORDERR. ACHARYA, A. M. :This is an appeal instituted by the Revenue against the order of the CIT(A) for the asst. yr. 1989-90 on the following ground :'That, on the facts and in the circumstances of the case, the learned CIT(A) erred in directing that the non-treatment of sum of Rs. 1,62,194 was a mistake apparent from records.'2. This is a very peculiar case and briefly stated the facts of the case are that the intimation under s. 143(1)(a) of the IT Act, 1961, raising a demand of Rs. 14,123 was sent to the assessee. On receipt of the intimation, the assessee moved a rectification petition dt. 10th July, 1990, wherein the assessee requested the Assessing Officer (AO) to rectify the intimation under s. 143(1)(a) on the following ground :'2. Credit has not been allowed for Rs. 1,62,194 retained out of the total cash seized, in course of search and seizure operation in September/October. In this connection your kind attention is drawn to the order under s. 132(5) wherein on our request t...
Tag this Judgment!Somnath Sinha Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-27-1995
Reported in: (1996)1CALLT281(HC)
Gitesh Ranjan Bhattacharjee, J.1. By my order dated 19.4.94 I directed the R. T. A. Midnapore to issue permanent permit to the petitioner on the concerned route within six weeks from the date of communication of the said order. No such permanent permit was, however, issued within the stipulated time in spite of my order. The petitioner then filed the present contempt application dated 19.8.94. 2. It is, inter alia, submitted by the learned Advocate for the petitioner that after service of the contempt application pursuant to the order of this court dated 21.9.94, the contemnor issued permanent permit on 26.9.94 but with an endorsement on the permit that the petitioner is allowed to ply the concerned hired vehicle for three months with effect from 27.9.94. This fact has been brought to the notice of the court by the petitioner by affirming a supplementary affidavit on 12th January, 1995. 3. When the court directed for issuing a permanent permit, it was incumbent upon the R.T.A. to issue...
Tag this Judgment!Jagmohan Singh and Partha Sarathi Chakraborty Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-26-1995
Reported in: 1995CriLJ3735
ORDERVidya Nand, J.1. These two revision petitions involving the same question of Law against two different orders dated 23-5-93 of Shri B. C. Biswas, the learned Sr. Municipal Magistrate, Calcutta in Case No. 13-D/91 and 14-D/91 have been filed forquashing the proceeding of these two cases as the Ld. Municipal Magistrate, Calcutta refused to discharge the petitioners.2. Shri S. K. Basu, Food Inspector inspected the premises of the accused Jogmohan Singh, Proprietor of J. M. R. B. and Co., Highwala 13, B Kashinath Mallic Lane, Calcutta-73 on 16th January, 1991 and took samples of compounded Asafoetida (Bandhani Hing) and Compounded Asafoetida (Shivashan Karnag Brand) and also sized and sealed about 141 Kgs. of the said Compounded Asafoetida (Shivashan Karnag Brand) in bags and 30 Kgs. of Compounded Asafoetida in tins in Case No. 14-D/1991 and in Case No. 13-D/1991. The said Asafoetida belonged to accused No. 1. Jagmohan Singh and accused No. 2. was looking after the day to day business...
Tag this Judgment!Neera Gupta Vs. Sukumar Shankar, Collr. of Customs
Court: Kolkata
Decided on: Jul-26-1995
Reported in: 1995(79)ELT27(Cal)
ORDERRuma Pal, J.1. This application for contempt had been earlier disposed of by an order dated 10-2-1995. The order was vacated on the ground that the basis of the order namely, identity between the petitioner's goods and those of two other importers had been admitted by the respondent authorities, when there was, in fact, no such admission. At the instance of the respondents the order was recalled and the application for contempt is being disposed of for the second time.2. The petitioner had imported Koyo Brand Bearings shipped from Singapore. The goods arrived in April, 1994 at Calcutta. In the same month clearance was sought by filing bills of entry. Because of the failure of the respondents to even provisionally assess the goods and to release them, a writ application was moved by the petitioner. The matter was moved on notice and an order was passed by this Hon'ble Court on 27th September, 1994. It is this order which is the subject matter of the contempt proceeding. The order i...
Tag this Judgment!Surendra Vikram Singh Agarwala Vs. Kanhaya Lal Agarwalla and ors.
Court: Kolkata
Decided on: Jul-25-1995
Reported in: (1999)IIILLJ404Cal
Surya Kumar Tiwari, J.1. This appeal arises out of the order passed by MR. JUSTICE UMESM CHANDRA BANERJEE, on December 12, 1994 in Civil Suit No. 702 of 1903.2. One Babulal Agarwal died in the year 1973. Before his death, he executed a will and Testament whereby he created a trust for religious and charitable purposes. There was some dispute between Amrita Bibi. the widow of pre-deceased son of Babulal Agarwal and other heirs of Babulal Agarwal. The same was agitated in Civil Suit No. 702 of 1940. The suit was decided on February 6, 1944 whereby a comprehensive scheme was framed for administration of the trust. Besides other matters, the scheme provided for grant of pension and other facilities to the employees of the trust. The following provisions were made in the scheme:'Office and Employees: (a) The trustees at their discretion may grant to such of the employees of the Estate who have satisfactorily served with the Estate for a period of not less than 30 years, pension either by mo...
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