Kolkata Court December 1997 Judgments
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Terai Overseas Ltd. Vs. the O.S., Draw Back Deptt. and ors.
Court: Kolkata
Decided on: Dec-19-1997
Reported in: 1998(59)ECC252
Vinod Kumar Gupta, J.1. A very short question is involved for consideration and adjudication in this petition filed under Article 226 of the Constitution of India by the petitioner. The petitioner which is a company incorporated under the Companies Act, 1956 claims that it exported certain goods and that as a result of such export of the goods, the petitioner is entitled to claim benefit of the draw-back customs duty in accordance with and on the basis of the Customs and Central Excise Duties Draw Back Rules, 1995 (thereafter referred to as '1995 Rules'). The details of the exports made by the petitioner are contained in various paragraphs of this petition but since I do not propose to go into any question relating to the aspect of the export as such, there is no need to refer to those details. The petitioner's grievance is that despite having exported the goods, and despite being entitled to claim and get the draw-back customs duty under 1995 Rules, the respondents are not acting in a...
Barid Baran Banerjee Vs. the Coal Controller and ors.
Court: Kolkata
Decided on: Dec-18-1997
Reported in: (1998)1CALLT404(HC)
B. Panigrahl. J. 1. The Writ petitioner has claimed that his father was the owner of a number of mines in the State of Bihar. But after the death of his father, the petitioner looked after his business. During the life time of his father all the coal mines which the petitioner's father enjoyed as lessee were nationalised. Notwithstanding such order the petitioner as well as his father claimed to have subsisting interest over those Collieries. It is, Inter alia, claimed that since the petitioner's father's time petitioner was granted lease on composite mines having alternative layers of fire-clay and coal. The petitionner claimed the validity of the Amendment Act before this court. But anyway, since the matter was disposed of by the Hon'ble Supreme Court reported in AIR 1988 SSC page 1682 in the case of Tora Prasad Singh v. Union of India, the apex court disposed of the matter with a direction that the orders of stay in the matters of composite mines stood vacated. The petitioner has no...
General Manager, Kolaghat thermal Vs. Power Station and ors.
Court: Kolkata
Decided on: Dec-17-1997
Reported in: (1998)1CALLT391(HC)
A. Kabir, J. 1. The petitioners claim to be working as operating Assistants in the Operation Power House (Mechanical) in the Kolaghat Thermal Power Station under the West Bengal Power Development Cor-poration Limited, hereinafter referred to as 'the Corporation', and their services are said to be governed by the Employees' Service Regulations framed by the said Corporation.2. It appears that the Corporation framed the West Bengal Power Development Corporation Limited Employees' Promotion/Recruitment Rules, 1990, here inafter referred to as the '1990 Rules', which came Into operation on and from 21st August. 1990.3. The said Rules, inter alia, provide that 80% of vacancies in the post of senior Operating Assistant are to be filed up on seniority-cum-merit basis from amongst departmental candidates having passed LME/LEE/ B.Sc. examination with specific training/experience of not less than one year or more as may be fixed by the Corporation.4. It is the petitioner's grievance that, althou...
Dipak Kumar Das Vs. Mrinal Kanti Roy and ors.
Court: Kolkata
Decided on: Dec-17-1997
Reported in: AIR1998Cal139
ORDERShyamal Kumar Sen, J.1. In the instant Election Petition the petitioner has challenged election of the respondent No. 1 and has also prayed that the said election be declared void and the petitioner be declared elected having received majority of valid votes polled. The respondent No. 1 has filed written statement. Thereafter, on 8-10-96 issues were framed and following issues' were settled :--'1. Is the Election Petition liable to be dismissed for non-service of the correct copy of the petition and for non-compliance with Section 81(3) of the Representation of the People Act, 1951 of the present petition?2. Are the allegations of corrupt practices are made in paragraphs 13, 15, 17, 18, 19, 20 and 29 of the petition and different sub-paragraphs thereof correct?3. Does the Election Petition disclose any cause of action?4. Is the Election Petitioner entitled to a declaration that the election of the respondent No. 1 of 212 Ramnagar Legislative Assembly Constituency void?5. Is the el...
Commissioner of Income-tax Vs. Smt. Nandini Nopany
Court: Kolkata
Decided on: Dec-17-1997
Reported in: [1998]230ITR679(Cal)
1. The following question of law has been referred for our opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) in deleting the addition of Rs. 7,57,076 made by the Assessing Officer on account of transfer of shares made by the assesseeto Vishwa Mangal Trading Co. Pvt. Ltd., at rates lower than the quoted market rates on the date of transfer ?' 2. The assessee is a resident individual and the assessment year involved is 1984-85 for which the previous year ended on March 31, 1984. The assessment was completed under Section 143(3) of the Income-tax Act, 1961 on January 27, 1987. 3. During the relevant previous year, the assessee was the proprietor of a concern known as Nandini Traders in which she made certain share transactions in the ordinary course of business. The shares that she held are related to the Birla group of companies. 4. The admitted fact is that the quoted price...
Commissioner of Income Tax Vs. Nandini Nopany, Smt.
Court: Kolkata
Decided on: Dec-17-1997
Reported in: (1998)148CTR(Cal)522
The following question of law has been referred for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner (Appeals) in deleting the addition of Rs. 7,57,076 made by the assessing officer on account of transfer of shares made by the assessee to Vishwa Mangal Trading Co. Pvt. Ltd., at rates lower than the quoted market rates on the date of transfer ?'The assessee is a resident individual and the assessment year involved is 1984-85 for which the previous year ended on 31-3- 1984. The assessment was completed under section 143(3) of the Income Tax Act, 1961 on 27-1-1987.2. During the relevant previous year, the assessee was the proprietor of a concern known as Nandini Traders in which she made certain share transactions in the ordinary course of business. The shares that she held are related to the Birla group of companies.The admitted fact is that the quoted price of those shares was to the tune of R...
Samaresh Mohan Ghosh Vs. Muktesh Mohan Ghosh and ors.
Court: Kolkata
Decided on: Dec-16-1997
Reported in: (1998)1CALLT345(HC)
D.P. Sarkar-II, J. 1. This is an application under Article 227 of the Constitution of india directed against an order dated 15.1.94 passed in Title Suit No. 23/1994 by the learned Additional District Judge, 8th Court, Alipore.2. The facts leading to this revlslonal application are, in short, as follows :--The dispute arises out of Partition Suits. The subject matter of the suit i.e. the suit property stands in the name of Samaresh Mohan Ghosh and Nikhilesh Mohan Ghosh in equal share as per the Deed of Purchase. Now, Samaresh filed Title Suit No. 23/1994 against Nikhilesh for partition of his half share. On the other hand, Nikhilesh as plaintiff filed another Suit No. 53/1994 for partition against Samaresh through the constituted Attorney namely Muktesh Mohan Ghosh--the elder brother against Samaresh and this Muktesh also as constituted Attorney filed written statement in Title Suit No. 23/1994 filed by Samaresh as plaintiff. Now. this Muktesh and other filed an application under order ...
Ranigunj Chemical Works Mazdoor Sangh and anr. Vs. Raniganj Chemical W ...
Court: Kolkata
Decided on: Dec-16-1997
Reported in: [1998(79)FLR133],(1998)IILLJ861Cal
Bhagabati Prosad Banerjee, J. 1. This is an appeal against the order dated September 2,1997 passed by the learned trial Judge allowing the writ application holding, inter alia, that the Tribunal had become functus officio after the commencement of the Award under Section 17A of the Industrial Disputes Act.2. The tact of this case is that one Ram Sub-hag Rai was dismissed from service of the appellant and thereafter after conciliation proceedings the State Government has referred the matter to the 4th Industrial Tribunal for adjudication under order of reference dated December 30,1993 on the following issues:'(A) Is the dismissal of Sri Ram Subhag Rai justified? (B) What relief, if any, is he entitled to?' 3. Thereafter, it appears that the Tribunal has issued notice to both the parties and waited for a long time and ultimately the Tribunal passed a 'No Dispute' Award on June 29, 1994 and in that Award the Tribunal has stated that in view of the fact that none of the parties appeared an...
The Commissioner of Income Tax (Central-ii), Kolkata Vs. M/S. Bhartia ...
Court: Kolkata
Decided on: Dec-12-1997
Reported in: (1998)1CALLT306(HC),[1998]232ITR785(Cal)
ORDER1. The following question of law has been referred for our opinion :--'Whether, on the facts and in the Circumstances of the case, the Tribunal was Justified in allowing the deduction under section 35CCA of the Income-Tax Act for Rs.15,00,000/- in respect of donations of Rs.7,50,000/- each to M/s. Jayashree Gram Vikash Trust and M/s. Jagannath Rural Development Kendra?'2. The facts are Indeed very short and simple. The assessee claimed deduction under section 35CCA of the Income-Tax Act in respect of two donations of Rs. 7,50,000/- each made by the assessee to two Institutions, namely Jayshree Gram Vlkash Trust and Jagannath Rural Development Kendra. The deductions under section 35CCA were disallowed by the ITO and the CIT(appeals) on the ground that either the aforesaid two Institutions were not traceable after notices were issued to them under section 131 of the Income Tax Act or that these two Instftutlons were actually notcarrying out the rural development work as was envisage...
Om Prakash Saxena and anr. Vs. Dhirendra Nath Nag and ors.
Court: Kolkata
Decided on: Dec-12-1997
Reported in: AIR1998Cal210
S.B. Sinha, J. 1. The Appellant was Respondent No. 4 in the writ application and this appeal arises out of a judgment and order dated 28-11-96 passed by a learned single Judge of this Court in C.O. No. 6962(W) of 1996 allowing a writ application filed by the writ petitioner respondent, whereby and whereundcr the authorities of the Panihati Municipality have been directed to take action under Chapter-XVII of the West Bengal Municipal Act, 1993 (hereinafter referred to as 'the said Act'), to make reasonable and adequate provision for regulation and protection of Mollarhat Market and not to proceed with the sanction of the plan in the area and/or places covered by the said market.2. The subject matter of the writ petition was an old market situate at Agarpara in the District of 24-Parganas (North) wherein the petitioners sell their commodities. Some of the petitioners are said to have permanent shops therein and arc monthly tenants under the appellants and/or their predecessor-in-interest...
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