Kolkata Court November 1997 Judgments
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Sk. Omar Ali Vs. Aspia Bibi and anr.
Court: Kolkata
Decided on: Nov-25-1997
Reported in: 1998CriLJ752
ORDERDibyendu Bhusan Dutta, J.1. The facts and circumstances leading to the instant revisional application may in substance be stated as follows.2. The wife opposite party No. 1 filed on 24-12-85 case under Section 125, Cr. P.C. being Misc. Case No. 149 of 1985 against the petitioner-husband claiming maintenance allowance for herself and her minor son on the ground of neglect and refusal on the part of the petitioner to maintain them. The opposite party No. 1 filed written objection on 26-8-86 admitting that the applicant was his legally married wife and that the minor son for whom the maintenance was claimed by the applicant was born out of the wedlock. During the pendency of that Misc. case, the petitioner filed on 21-12-88 an application under Section 3(b) and Section 7 of the Muslim Women (Protection of Rights on Divorce) Act, 1986 praying for rejection of the application that was filed under Section 125, Cr. P.C. alleging that he had divorced his wife on 16-3-88 and that the said ...
income Tax Officer Vs. Voest Alpine
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-24-1997
Reported in: (1998)67ITD219Cal
The intimation under section 139(9) is an order against the assessee and appealable under section 246(1)(a).While scrutinising the return and declaring the return invalid under section 139(9), the assessing officer has completely ignored vital facts and important documentary evidence. He had sidetracked the main issue and main purpose for which the return was filed. This clearly amounts to refusal of refund to the assessee. Even otherwise, the intimation under section 139(9) under consideration is wrongly and illegally issued by the assessing officer as it was issued without examining as to whether the income claimed to be exempt was taxable in India and as to whether the claim of refund is worth granting or worth refusing. In view of this, all the contentions of the revenue, do not survive and do not hold good. Therefore, the Commissioner (Appeals) has rightly declared that it is a valid return furnished as per rule 41(2) along with the formal application for refund in Form No. 30 an...
Fosie Chung Cheneova Vs. Mama Bendra Chander Roy and ors.
Court: Kolkata
Decided on: Nov-24-1997
Reported in: AIR1998Cal84
1. This is an application for staying the operation and implementation of the order dated 26th August, 1997 passed by the learned 4th Assistant District Judge at Alipore in Title Suit No. 81 of 1997 (Kamalesh Chandra Roy & Others, Plaintiffs v. Fosie Chang Chen & Others, Defendants). The brief facts leading to the filing of the appeal and the present application for stay accompanying the said appeal are that the respondents filed a suit before the Court below contending, inter alia, that, apart from 10 cottahs of land originally leased out to the respondents vide a written lease deed executed in 1986, the other piece measuring 20 cottahs of land, both forming pat of a single larger piece of land measuring in total 30 cottaks, was also leased out to the respondents by the plaintiffs through an oral agreement. The respondents' case before the court below was that even though the 10 cottahs of land, being a part of the whole 30 cottahs of land was earlier leased out to the respondents by ...
State of West Bengal and ors. Vs. Nani Gopal Jana and ors.
Court: Kolkata
Decided on: Nov-24-1997
Reported in: [1998(79)FLR814],(1998)ILLJ1116Cal
Prabha Shankar Mishra, C.J. 1. Muster roll workers under Divisional Forest Officer, East Midnapore Division, who have worked continuously for periods ranging from 3 years to 10 years have moved this Court alleging inter alia, that although for all purposes, they are permanent employees, they have not been given regular appointments and the benefits which regular and permanent employees must receive. 2. Holding on the basis of the principle that the casual workers who have been appointed against perennial job and who have discharged functions for more than 240 days in a year, are entitled to be regularised in the normal vacancies, learned single Judge has directed the respondents-appellants to absorb the writ petitioners-respondents in the regular vacancy of Group D posts within six months from the date of communication of the order. The learned single Judge, for the said purpose, has further ordered as follows: 'The Finance Department, Government of West Bengal shall sanction the creat...
income Tax Officer Vs. Voest Alpine Industrieanlagenbau
Court: Kolkata
Decided on: Nov-24-1997
Reported in: (1998)62TTJ(Cal)384
ORDERR. ACHARYA, A.M.:This is an appeal instituted by the Department against the order of the CIT(A) for the asst. yr. 1995-96 on the following grounds :'1. Whether, on the facts and in the circumstances of the case, the learned CIT(A)-I, Calcutta, was justified in admitting the appeal against the intimation under s. 139(9) in view of express provision of s. 246(2) in which intimation under s. 139(9) is not included as an appealable order.2. Whether, on the facts and in the circumstances of the case, learned CIT(A)-I, Calcutta was justified in treating the return filed without report under s. 44AB as a valid return.3. Whether, on the facts and in the circumstances of the case, the learned CIT(A)-I, Calcutta, was justified in law in arriving at the conclusion that technical service fees are tax exempt in India without giving opportunity of hearing to the AO and also without allowing the AO to examine the relevant materials in the case.'2. Briefly stated the facts of the case are that Vo...
Calcutta Dock Labour Board and ors. Vs. Sri Ram Ayodhyay Rai and anr.
Court: Kolkata
Decided on: Nov-21-1997
Reported in: (1998)1CALLT332(HC)
P. S. Mishra, C.J.1. Can a registered Dock Worker in the reserve pool on being convicted by a court of law for the offence under sections 302/149 of the Indian Penal Code be suspended even though he has appealed against the conviction and sentence of life Imprisonment and released on ball by the Competent Authority or the Administrative Body of the Calcutta Dock Labour Board is the question which the learned single Judge has answered in the negative.2. Appeal under Clause 15 of the Letters Patent has been preferred against the said judgment of the learned Single Judge.3. Petitioner respondents, it is not in dispute are registered Dock Workers in the reserve pool. They, however, were charged of committing offence under section 302 read with section 149 of the Indian Penal Code, and convicted after trial and sentenced to undergo rigorous Imprisonment for life.4. While, the charge was pending Investigation and trial no action was taken against the petitioner-respondents either to subject ...
K. Balachandran Nair Vs. M. Rajendran and ors.
Court: Kolkata
Decided on: Nov-21-1997
Reported in: (1998)1CALLT417(HC)
R. Bhattacharyya, J. 1. This appeal is directed against the order dated 15th October, 1996, in connection with FMAT No. 3767 of 1996. passed by the learned trial Judge, in connection with the C.O. No. 106(W) of 1996, where the trial Judge, after substituting his own decision reversed the order of the learned Arbitrator on the count that the arbitration proceedings suffered from jurisdictional error as the Atbitrator was denuded of jurisdiction to assume power to adjudicate upon the dispute. This is all sore in the litigation which has pushed the appellant to this court.2. Before embarking on the controversy in dispute for decision of the dispute, it is worthwhile to get a grip to the core controversy, and, therefore, the narration of the facts would be the crying need of the hour, lest the whole judgment would be submerged into futility. Grasping the facts for appreciation, in our estimation, will pay the way to decide the dispute. It looms large that much water had flown into the gang...
Director of Income-tax (Exemption) Vs. Shilpam
Court: Kolkata
Decided on: Nov-21-1997
Reported in: [1998]230ITR126(Cal)
1. We have heard the learned advocates for the parties. Even though two questions have been referred for our opinion, we think that the second question need not be touched since the first one deals with the points of controversy between the parties. The question as referred is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in allowing exemption under Section 11(4A) of the Income-tax Act, 1961, when the Income-tax Officer denied the same for the assessee's failure to fulfil the conditions prescribed in the said section ?'2. The learned Appellate Assistant Commissioner and the Tribunal have taken the view that Section 11(4A) of the Income-tax Act permits the charitable institution the benefit of exemption even if some profit is earned in the bargain. The learned Income-tax Officer had refused to grant exemption under Section 11 on the ground that the sale of books, etc., by which a profit was earned by the institution could not be consi...
Raymond Woolen Mills Ltd. Vs. Coal India Limited and anr.
Court: Kolkata
Decided on: Nov-19-1997
Reported in: (1998)1CALLT382(HC),1998(1)CHN53,[1998(79)FLR581]
S. Narayan, J. 1. For an easy and early resolve of a dispute arising out of a commercial deal, it is now mostly preferred to go for an arbitration proceeding, of course, only in the event of failure by way of mutual consultation. There is thus an arbitration clause necessarily appended to an agreement pertaining to commercial dealings. Even though such a clause is purposely resorted to promote an element of trust between the parties and also to ward of legal strategy, a controversy is often raisedbefore a court of law to construe a deed of agreement and to interprete the arbitration clause therein. In the instant case as well, the parties have joined Issue whether the arbitration clause of an admitted agreement was enforceable by an entity, who though not being a signatory to the agreement, had an involvement and also felt aggrieved.2. Upon a dispute having arisen with regard to the quality of supply of coal and the co-related payment/refund of the price thereof, the appellant-purchase...
University of Calcutta and ors. Vs. Pitbaran Chakraborty and ors.
Court: Kolkata
Decided on: Nov-19-1997
Reported in: AIR1998Cal196
S.B. Sinha, J.1. All these appeals being inter-related were taken up for hearing together and are being disposed of by this common judgment, Keeping in view the urgency of the matter, although paper book has been filed only in M.A.T. No. 3264 of 1997, and as further all the writ applications involved the same question, we dispense with the formalities of filing paper books and other formalities in the other appeals. We may further mention that the learned counsel for the parties agree that although these appealshave been listed under the heading 'Applications', the entire appeals may be disposed of-2. These appeals are directed against a common judgment dated 10th September, 1997 passed by a learned single Judge in W.P. 8943(W) of 1997, W.P. 8614(W) of 1997 and W.P. 1121 of 1997.3. The petitioners were candidates for admission in post-graduate medical courses under the University of Calcutta. Admittedly, the total number of seats for the said courses is 443, out of which 61 seats are a...
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