Kolkata Court January 1997 Judgments
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Suresh Mahato Vs. State of West Bengal
Court: Kolkata
Decided on: Jan-20-1997
Reported in: 1997CriLJ1798
Gitesh Ranjan Bhattacharjee, J.1. In moving this application for bail the learned Advoate for the petitioner inter alia argues that although in this case charge-sheet has been submitted within 90 days from the date of arrest of the petitioner-accused under various sections including Section 302, I.P.C., yet the said charge-sheet cannot be treated as a valid charge-sheet under Section 173(2), Cr. P.C. inasmuch as neither any copy of any forensic report has been applied to the petitioner accused nor any forensic report has been forwarded under Sub-section (5) of Section 173, Cr. P.C. along with the charge-sheet although certain articles were sent for forensic examination and report during investigation. It is the contention of the learned Advocate for the petitioner that unless the charge-sheet is accompanied by all the documents referred to in Sub-section (5) of Section 173 Cr. P.C. the charge-sheet cannot be treated as a valid charge-sheet and if the charge-sheet cannot be treated as v...
Central Board of Direct Taxes Vs. Chloride India Ltd.
Court: Kolkata
Decided on: Jan-17-1997
Reported in: [1997]225ITR129(Cal)
Barin Ghosh, J.1. The present appeal is against an order dated February 27, 1976, passed by the learned judge whereby the rule issued in terms of prayers (a) and (b) of the writ petition was made absolute and the respondents were directed to make fresh assessment in accordance with law for the assessment year 1972-73 ignoring Circular No. 146 (see : [1975]101ITR46(Guj) ), dated September 26, 1974, In prayer (a) of the writ petition the writ petitioner had sought for a writ of certiorari seeking quashing of Circular No. 146 (F No. 228/2/73-IT (A. II) (see : [1975]101ITR46(Guj) ) dated September 26, 1974, issued by the Central Board of Direct Taxes and assessment order if any made by the assessment officer on the basis of the said circular for the assessment year 1972-73 or any subsequent assessments and in prayer (b) of the writ petition the writ petitioner had sought for a writ of prohibition for a direction upon the respondents commanding them to forbear from giving effect to and/or t...
Assistant Engineer, Nabadwip Group Electric Supply and Another Vs. Pra ...
Court: Kolkata
Decided on: Jan-15-1997
Reported in: AIR1997Cal116
ORDER1. This Revisional Application under Article 227 of the Constitution of India is directed by the Petitioners-Defendants (hereinafter referred as Defendant) against the Judgment and Order dated 25th August, 1995 passed by the Additional District Judge First Court, Nadia, in C. R. No. 56 of 1995 before him, for the reasons stated and on the grounds made out therein. The Ld. Addl. District Judge by his aforesaid impugned Order had rejected the revisional application filed by the defendants before him against the Orders dated 23/6/95 passed by the Ld. Munsif at Nabadwip in Title Suit No. 77 of 1995 and had directed the defendants to restore electric connection in the suit premises immediately in terms thereof for the reasons recorded therein.2. The Respondent/ Plaintiff (hereinafter referred to as Plaintiff) had filed the relevant Suit before the Ld. Munsif praying, inter-alia, for a decree for mandatory injunction directing the defendants to remove all obstruction in the enjoyment of...
Radiant Rotogravure Private Ltd. Vs. Cesc Ltd. and ors.
Court: Kolkata
Decided on: Jan-15-1997
Reported in: (1997)1CALLT292(HC)
Satya Brata Sinha, J. 1. The petitioner in this application has prayed for the following reliefs :-- 'a) Writ in the nature or Mandamus commanding the respondents not to disconnect the electric supply of your petitioner but to rectify the electric bills immediately:' 2. The fact of the matter lies in a very narrow compass. The petitioner is the owner of a factory, and for the purpose of running the factory, it has obtained electrical connection from the respondent company. According to the petitioner, it had been paying bills regularly, despite the fact that the bills had been erratic. The petitioner in a letter dated 21.11.96 as contained in annexure 'D' to the writ application stated as follows :-- '... According to the consumption pattern for the year 1995 our monthly bills should range between Rs. 18,000/- to Rs. 22,000/- while as against this we have received bills for amounts which are out of proportion. Those could only be termed as baseless and absurd. We have on occasions poin...
Baghi Estates and Traders Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-14-1997
Reported in: (1997)61ITD373(Kol.)
1. This miscellaneous application filed by the assessee against the ex parte order of the Tribunal dated 15-12-1995 seeks re-hearing on the ground that notice posting the appeal for hearing was not received by the assessee-company.2. We may briefly refer to the facts giving rise to the misc.application. Notice of hearing posting the appeal for hearing by the Tribunal was directed to be served on the assessee through the D.R.This direction was given by the Tribunal on 12-9-1995. Accordingly, the notice posting the hearing on 6-12-1995 was sent through the D.R. On 5-12-1995, a letter was received by the Assistant Registrar of the Tribunal from the Departmental Representative to the effect that the notice was served on the assessee on 28-11-1995. The tear off acknowledgement in original was also enclosed along with the letter.3. When the appeal was called for hearing on 6-12-1995 there was no representation from the assessee. The Tribunal heard the appeal ex parte and passed orders there...
Commissioner of Income-tax Vs. Harnarayan Lohia and Sons
Court: Kolkata
Decided on: Jan-14-1997
Reported in: [1997]225ITR82(Cal)
V.N. Khare, C.J. 1. At the instance of the Commissioner of Income-tax, the Income-tax Tribunal has referred the following question of law for answer to this court under Section 256(1) of the Income-tax Act, 1961.' Whether, on the facts and circumstances of the case, the Tribunal was justified in law in allowing the assessee's appeal against the order of the Commissioner of Income-tax, West Bengal VIII, Calcutta, passed under Section 263, upholding the order of the Commissioner of Income-tax (Appeals) who held that the cold storage of the assessee falls within the category of 'renewable energy devices' being solar energy operated cold storage within the meaning of Appendix I, item No. III-D--Machinery and plant, No. (10A)(vii) of Part I of the Income-tax Rules, 1962 ?'2. The facts which give rise to the aforesaid question of law are that the assessee is a firm which runs a cold storage. The relevant assessment years involved are 1985-86 and 1986-87. For these two assessment years, the A...
Merchants of Traders (P) Ltd. Vs. Sarmon Pte. Ltd.
Court: Kolkata
Decided on: Jan-14-1997
Reported in: (1997)2CALLT38(HC)
Samir Kumar Mookharjee, J.1. The present appeals are directed against an order, dated 2nd July, 1991, passed by a learned Single Judge of this court, in Suit No. 593 of 1990, on the original side of this court, whereby the learned Judge granted leave to the appellants/defendants to defend the suit, instituted by the plaintiff/respondent, inter alia, for recovery of a sum of Rs. 37,73,250. 60p. with interest, under Order 37 of the Code of Civil Procedure, on deposit of Rs. 30 lakhs with the registrar, Original Side, within a month from date of the order, either in cash or by Bank Guarantee or by real properties within the jurisdiction of the said court. During the pendency of the appeals, on an interlocutory application, a Division Bench of this court, by an order dated 29lh June, 1992, inter alia, granted stay on furnishing of security, in the form of Bank Guarantee, by the appellants, for a sum of Rs. 15 lakhs and in the same order permitted the defendants/appellants to defend the sui...
Merchants of Traders (P) Ltd. Vs. Sarmon Pvt. Ltd.
Court: Kolkata
Decided on: Jan-14-1997
Reported in: (1997)2CALLT418(HC)
Samir Kumar Mookherjee, J.1. The present appeals are directed against an order, dated 2nd July, 1991, passed by a learned single judge of this court, in suit No. 593 of 1990, on the Original Side of this court, whereby the learned Judge granted leave to the appellants/defendants to defend the suit, instituted by the plaintiff/respondent, inter alia, for recovery of a sum of Rs. 37,73,250.60 with interest, under Order 37 of the Code of Civil Procedure, on deposit of Rs. 30 lakhs with the Registrar, Original Side, within a month from date of order, either in cash or by Bank Guarantee or by real properties within the jurisdiction of the said court. During the pendency of the appeals, on an interlocutory application, a Division Bench of this court, by an order dated 29th June, 1992, inter alia, granted stay on furnishing of security, in the form of Bank Guarantee, by the appellants, for a sum of Rs. 15 lakhs and in the same order permitted the defendants/appellants to defend the suit upon ...
Commissioner of Income-tax Vs. Harnarayan Lohia and Sons.
Court: Kolkata
Decided on: Jan-14-1997
Reported in: (1997)141CTR(Cal)496
V. N. KHARE, C.J. :At the instance of the CIT, the Tribunal has referred the following question of law for answer to this Court under s. 256(1) of the IT Act, 1961 :'Whether, on the facts and circumstances of the case, the Tribunal was justified in law in allowing the assessees appeal against the order of the CIT, West Bengal VIII, Calcutta, passed under s. 263, upholding the order of the CIT(A) who held that the cold storage of the assessee falls within the category of renewable energy devices being solar energy operated cold storage within the meaning of Appendix I, item No. III-D-Machinery and plant, No. (10A)(vii) of Part I of the IT Rules, 1962 ?'2. The facts which give rise to the aforesaid question of law are that the assessee is a firm which runs a cold storage. The relevant assessment years involved are 1985-86 and 1986-87. For these two assessments years the AO allowed depreciation on the cold storage plant at the rate of 30 per cent. which was applicable to the plant and mac...
Shri Shankar Bhagwan Estate Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-13-1997
Reported in: (1997)61ITD196(Kol.)
1. These are two appeals challenging the assessments made on the assumption that the assessee are private religious trusts taxable under section 164 of the Income-tax Act.2. Smt. Krishna Kejriwal, wife Nawalkishore Kejriwal, a Hindu housewife residing at Alipore Park Road, Calcutta was desirous of creating two temples at her residence and of establishing deities by the name "SREE GANESHJI MAHARAJ" and "SREE SHANKAR BHAGWAN". Towards this end she dedicated a sum of Rs. 1,000 each in cash for the purpose of construction of the temples and for securing worship of the deities. In short, she effectuated a religious endowment. This was given effect to by two separate Deeds of endowment. The dedication in favour of the deity Shree Ganeshji Maharaj was made by means of Deed of Endowment dated 30-10-1989. The dedication in favour of Shree Shankar Bhagwan was made by a Deed of Endowment dated 19-6-1990. The terms and conditions of the endowment were substantially the same in both the endowments...
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