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Kolkata Court April 1997 Judgments

Apr 23 1997

Mansoor Rahaman Vs. Keshav Finance Corporation

Court: Kolkata

Decided on: Apr-23-1997

Reported in: (1997)2CALLT387(HC)

Shyamal Kumar Sen, J.1. This is an application for a direction upon the receiver not to sell the vehicle being No. BPH 8479 (old) at present No. WB-37- 1590 as per Order dated 25.9.92, on the basis of the agreement between the parties, the petitioner obtained possession of the said vehicle. On an application made under Section 41 of the Arbitration Act, 1940, receiver was appointed for taking over possession of the said vehicle and, subsequently, the receiver took possession of the said vehicle on 25th September, 1992. S.K. Hazari, J. as he then was, after hearing of the parties passed inter alia the following order:-'By consent of the hirer with the financier is settled at Rs. 70,000/- upon payment of sum of Rs. 20,000/-by today, the receiver of his authorised agent will hand over the vehicle bearing No. WB-37/1590 to the hirer, the respondent No. 1. The hirer will pay the balance sum of Rs. 50,000/- by 12 equal monthly instalments @ Rs. 4,000/- and the last instalments of Rs. 2,000/-...

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Apr 21 1997

Jay Shree Tea and Industries Ltd. Vs. Assistant Commissioner of Income ...

Court: Kolkata

Decided on: Apr-21-1997

Reported in: [1997]63ITD260(Cal)

ORDERPer S.C. Tiwari, Accountant Member - This appeal filed by the assessee-company is directed against the order under section 263 passed by the Commissioner of Income-tax (Central-I), Calcutta. In this case, the assessment order was passed under section 143(3) on 26th November, 1990 and the Assessing Officer allowed in the assessment of total income a sum of Rs. 18,40,250 as payment of closure compensation. As the learned CIT held the view that this sum debited to the Profit and Loss Account towards provision of compensation was not allowable as deduction against the other income of the assessee, he initiated proceedings under section 263. During the course of proceedings before him, it was contended by the assessee that the expenditure was incurred in relation to closure of one of the factories of the assessee-company which was running at a loss. The business of the assessee-company was still in existence and, therefore, the expenditure was on account of genuine needs. It was emphas...

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Apr 17 1997

Bibhuti Bhusan Chakraborty and Another Vs. Deputy Registrar of Co-oper ...

Court: Kolkata

Decided on: Apr-17-1997

Reported in: AIR1997Cal374

ORDERBhagbati Prosad Banerjee, J.1. This is an appeal against the judgment and order dated 21st November, 1994, passed by learned Trial Judge in Matter No. 3059 of 1993, filed by the writ petitioner/appellant. Bibhuti Bhusan Chakraborty and others, and the respondent Nos. 5 and 6, to the writ application, namely Suresh Lal Santuka and Smt. Chand Devi santuka.2. The writ application was filed by the writ petitioner/appellant. Bibhuti Bhushan Chakraborty, Deputy Registrar of Co-operative Societies (Housing), in Appeal Case No. 1/CMAM of 1991-92, which was filed under sub-sec. (9) of S. 85 of the West Bengal Co-operative Societies Act, 1983. read with sub-rule 3(b) of R. 135 of the West Bengal Co-operative Societies Rules, 1987. The Appellate Authority, by the said order dated 10-5-1993, passed the following order:'(1) The Managing Committee of the society shall call a Special General Meeting as per S 26(1) of the W.B.C.S. Act, 1983, with specific agenda on the proposed transfer of the fl...

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Apr 15 1997

Ronix Polymers Private Limited and Another Vs. State of West Bengal an ...

Court: Kolkata

Decided on: Apr-15-1997

Reported in: AIR1997Cal321

ORDER1. The petitioner is this application has,inter alia, prayed for the following relief:- '(a) a writ of or in the nature of Mandamus do issue commanding the respondents:- (i) to rescind, cancel and/or withdraw the said purported letter of cancellation of the contract dated 12th December, 1995. (ii) to desist from giving any effect or further effect to and/or from taking any step or further step in pursuance of the said purported letter of cancellation of the contract dated 12th December, 1995; 0(iii) to desist from floating any further tender or placing any further order or accepting any delivery of making any payment in respect of PVC pipes of 100 mm diameter before accepting and paying for the PVC pipes manufacture by the petitioner No. 1; (iv) to command the respondent-authorities to take delivery of and pay for 32,250 meters for 100 mm diameter PVC pipes and 46,000 meters of 200 mm diameter PVC pipes manufactured by the petitioner No.1 within 30th November 1995. (b) Declara...

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Apr 11 1997

Acme Paper Ltd. Vs. Dena Bank and ors.

Court: Kolkata

Decided on: Apr-11-1997

Reported in: (1997)2CALLT122(HC),[1999]97CompCas177(Cal)

S. Narayan, J.1. This application being one under Article 227 of the Constitution of India is directed against the order dated November 29, 1995, passed in an execution proceeding being T. A. No. 57 of 1995, by the Presiding Officer, Debt Recovery Tribunal, Calcutta. By this order the petitioner's prayer for adjournment, that is to say, stay of the said proceeding during the pendency of an appeal being Miscellaneous Appeal No. 787 of 1994 before the High Court of Madhya Pradesh at Jabalpur was refused and the Tribunal directed to proceed ahead with the execution proceeding.2. Be it recorded at the very outset that by the enforcement of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (for short 'the Act') with effect from June 25, 1993, every suit or other proceeding pending before any court stood transferred to a Tribunal under the provision under Section 31(1) of the said Act. What has happened in the instant case is that the decree towards recovery of the bank...

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Apr 11 1997

Union of India (Uoi) and ors. Vs. Alok Kumar Chamaria and ors.

Court: Kolkata

Decided on: Apr-11-1997

Reported in: (1997)2CALLT101(HC),[1998]231ITR674(Cal)

Debi Prosad Sarkar, J. 1. The stay petition arises out of an injunction order passed by the learned trial judge, 13th Bench, City Civil Court, Calcutta, in Title Suit No. 1705 of 1989 leading to F. M. A. No. 525 of 1990. The stay petition has been filed by the defendant-appellants against the plaintiff-respondent No. 1 and others.2. The facts, in short, leading to this appeal are as follows :It is undisputed that the suit property is premises No. 9, Weston Street, Calcutta. It was leased out originally by Ram Protap Chamaria in favour of Lipton India Limited by an indenture dated March 21, 1925. In course of time, the said property by way of a decree of partition came to the plaintiff-respondent No. 1, namely, Alok Kr. Chamaria, who executed a deed of modification in favour of Lipton India Limited by a fresh indenture dated December 29, 1973. Thus, the 40 per cent. of Alok Kumar Chamaria's undivided interest in the disputed property was leased out to Lipton India Limited. On February 2...

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Apr 11 1997

Sri Deba Prosad Mazumdar Vs. Sri Man Mohan Mazumdar and ors.

Court: Kolkata

Decided on: Apr-11-1997

Reported in: (1997)2CALLT114(HC)

Nirendra Krishna Mitra, J.1. The respondent No. 1 as plaintiff filed a Title Suit in the City Civil Court, Calcutta against the appellant and the respondent No. 2 making the respondent No. 3 as a pro-forma defendant Inter alia, for a declaration that the decree passed in the ejectment Suit No. 514 of 1987 by the learned judge, XIth Bench, City Civil Court, Calcutta was void, inoperative and not binding upon the respondent No.l as also upon the respondent Nos. 2 and 3, for further declaration that the respondent No. 1 and the other respondents were joint tenants in respect of the suit premises, and for permanent injunction. The said suit was numbered as Title Suit No. 700 of 1988 of the court of the learned judge. III Bench, City Civil Court, Calcutta. It was alleged inter alia, in the plaint that one Shyama Das Chatterjee, since deceased, was the owner of premises No. 125, Keshab Chandra Sen Street, Calcutta and a tenancy was held in respect of the same premises in the name of the plai...

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Apr 11 1997

Forbes Gokak Ltd. Vs. Principal Commr. of Customs

Court: Kolkata

Decided on: Apr-11-1997

Reported in: 1997(93)ELT14(Cal)

ORDER'I accordingly pass the following order :-The Gold numbering 70 biscuits is confiscated absolutely under various provisions of the Customs Act as invoked in the show cause notice.Adhesive tapes, Waist Belt used for concealing the gold are also confiscated.I also impose a penalty of Rs. 5,00,000/- (Five lacs) on Mr. Hernani B. Villanueva under Section 112 of the Customs Act.For the reasons discussed in this order the charges against the order of the vessel and its Master are dropped. Bond executed stands discharged. Security deposited be adjusted against the penalty on the radio officer.Penalty amount should be deposited at Customs House Treasury forthwith.'5. In so far as the question relating to the liability of confiscation of the vessel and imposition of any penalty on the master of the ship was concerned, in the part immediately preceding the above quoted operative part, the Commissioner of Customs (Preventive) made the following observations :-'As far as liability to confisca...

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Apr 10 1997

Universal Paper Mills Limited Vs. Union of India and ors.

Court: Kolkata

Decided on: Apr-10-1997

Reported in: (1998)1CALLT155(HC)

B.M. Mitra, J. 1. The petitioner No.1 is a Limited Company under the provisions of the Companies Act and having a Paper Mill at Jhargram, Midnapore, West Bengal. The petitioner No. 1 had insured the respondent No.2 Insurance Company an insurance to the tune of Rs. 5.39 Crores in respect of raw materials, spares stores and finished goods lying at the Paper Mill. The Fire policy in favour of the petitioner No.1 was issued on 11.11.92 bearing Policy No. 31120/34/0/F/584/98 vide annexure 'A' appended to the writ petition. As per the case made out by the petitioners as averred in the writ petition, a disastrous fire broke out around 10.00 p.m. on 16.2.93 in the Mill premises. Inspite of immediate steps being taken to extinguish the fire, the same could be extinguished only on 22.2.93 after six days of continuous fire-fighting by the Fire Brigade and Fire Brigade report is appended to the writ petition vide annexure 'B'. The entire stock of the raw materials lying at the petitioners' factory...

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Apr 10 1997

Hardeodas Agarwalla Trust Vs. Vijay Singh Choraria

Court: Kolkata

Decided on: Apr-10-1997

Reported in: (1997)2CALLT272(HC),[1998]232ITR812(Cal)

Basudev Panigrahi, J. 1. Defendant No. 1 in Title Suit No. 3 of 1990 pending in the court of the Assistant District Judge, 4th Court, Alipore, has called in question the propriety of Order No. 76 dated August 2, 1995, rejecting the prayer of the revision petitioner filed under Order 7, rule 11 of the Civil Procedure Code, 1908.2. The opposite party plaintiff has filed the suit against the present petitioner who is defendant No. 1 in the trial court for specific performance of the contract in respect of the suit properties, on the ground that defendant No. 1, which is a trust, had executed a deed of agreement on or about August 12, 1989, whereby it had agreed to execute the registered sale deed on receiving full consideration amount under the agreement. The earnest money of Rs. 2 lakhs was said to have been advanced. But, when the defendant, Hardeodas Agarwalla Trust, failed to perform its part of the contract, a suit for specific performance of the contract was brought against it.3. Th...

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