Kolkata Court September 1997 Judgments
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Smt. Prafulla Bala Mukherjee Vs. Satish Chandra Mukherjee and ors.
Court: Kolkata
Decided on: Sep-24-1997
Reported in: AIR1998Cal86
Satyabrata Sinha, J. 1. The plaintiff-appellant filed a suit claiming, inter alia, the following reliefs :-- 'a) A decree for a declaration of the absolute right, title and interest of the plaintiff in respect of a two storied house at BD-280, Salt Lake City, Police Station Salt Lake, 24-Parganas more fully described in the Schedule written hereunder: b) A decree for perpetual injunction restraining the defendant No. 1 and each of his relatives and representatives from creating any nuisance and/or interfering with the occupation and possession of the plaintiff and the members of the family and also restraining the defendant No. 1 from inducting other person/persons on the ground floor of the said two storied house at BD-280Salt Lake City 24-Parganas more fully described in the schedule written hereunder.' 2. Shortly stated the fact of the matter is as follows : The plaintiff was the sisterof Gopal Mukherjee. She and her husband adopted Ganesh Chandra Mukherjee in the yer 1949, one of ...
Calcutta Dock Labour Board Vs. Master Stevedors' Association and Ors.
Court: Kolkata
Decided on: Sep-23-1997
Reported in: (1997)IIILLJ1267Cal
1. At the root of the controversy in this appeal under Clause 15 of the Letters Patent is the interpretation that the Central Government has given to clause 3 of Regulation 56 of the Calcutta Dock Workers (Regulation of Employment) Scheme, 1990 framed under the Dock Workers (Regulation of Employment) Act, 1948. It appears that a dispute is existing between the parties with regard to the sanctioning of levy exceeding 100% of the total wage bill as envisaged under Regulation 56 of 1970 Scheme. It also appears that the dispute has been in vogue since 1984. Various resolutions adopted by the Dock Labour Board, Calcutta constitute the backbone of the dispute. These resolutions formed the subject matter of two writ applications one being Matter No. 6196 of 1986: The Master Stevedors' Association v. Calcutta Dock Labour Board and others, decided by AJIT KUMAR SENGUPTA, J. (as he then was) on May 5, 1988 and the other being Matter No. 4567 of 1988 : The Master Stevedors' Association v. Calcutt...
Vijay Singh Nahata Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Sep-22-1997
Reported in: AIR1998Cal153
ORDERShyamal Kumar Sen, J.1. The case of the writ petitioner isthat the petitioner became an approved contractorunder the Eastern Railway and was allowedRegistration No. being 28356. A copy of thecommunication dated. 24th May, 1977 wherebythe petitioner was placed on the list of approvedcontractors initially for a period of 2 yearsprovisionally has been annexed with the writpetition.2. Thereafter, the tenure of the petitioner as registered contractor with the concerned respondents was extended from time to time by communications made to that effect. Copies of the extensions granted to the petitioner by the respondent authorities as registered contractor have been annexed with the petition marked as 'B'.3. In terms of the conditions laid down by the respondent for supply for electrical goods and equipments the petitioner from time to time duly supplied the said goods as required by the respondent No. 3 since 1977 which were received by them and used and/or utilised by the respondents -w...
Kartick Prasad Gorai and ors. Vs. Neami Prasad Gorai and ors.
Court: Kolkata
Decided on: Sep-22-1997
Reported in: AIR1998Cal278
Bhaskar Bhattacharya, J. 1. The instant first appeal is at the instance of defendants No. 1,3 and 4 and is directed against the judgment and decree dated August 30, 1990 passed by the learned Assistant District Judge, Katwa, District Burdwan in Title Suit No. 6 of 1989 decreeing the said suit in preliminary form after declaring plaintiff's l/3rd share in the suit property and further declaring that two sale deeds viz. Exhibit-A and Exhibit-A1 were illegal, void, collusive and fictitious and that those were not binding upon plaintiff/respondent No. 1. 2. The respondent No. 1 brought the aforesaid Title Suit No. 6 of 1989 for partition after declaring that Exhibit-A and Exhibit-A I alleged to have been executed by Dwijapada Gorai, the father of plaintiff, defendant No. 1 and defendant No. 2 were illegal, void, collusive and fictitious and that those were not binding upon the plaintiff. 3. The case made out by the respondent No. 1 as per amended plaint was as follows: 4. One Dwijapade Gor...
J.C.T. Limited Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-18-1997
Reported in: (1998)65ITD169(Kol.)
1. The first ground of appeal relates to the disallowance of the assessee's claim of deduction on account of expenditure incurred in respect of staff house. The assessee claimed deduction to the extent of 25 per cent. whereas the AO estimated the allowable expenditure to the extent of 10 per cent. only. The learned CIT(A) found that there was no material to indicate that 10 per cent. allowed by the AO was not a fair estimate and that allowance should be raised to 25 per cent. as claimed by the assessee. During the course of hearing before us the learned counsel for the assessee argued that disallowance out of guest house expenses under the provisions of s. 37(4) can be made of such expenditure only which pertains to s. 37. Items of expenses of such nature as are covered by the provisions of ss. 30 to 36 are to be allowed in full. In support of this contention, he placed reliance on the judgment of the hon'ble Calcutta High Court in the case of CIT vs.Tungabhadra Industries Ltd. (1994)...
The Chairman, Calcutta Port Trust and ors Vs. Starlon Works Private Lt ...
Court: Kolkata
Decided on: Sep-18-1997
Reported in: AIR1998Cal49,(1998)1CALLT63(HC)
ORDER1. The point of controversy involved in this appeal lies in a very short and narrow compass. A consignment of goods belonging to the respondent/writ petitioner was received, after Import in the area of the Calcutta Port Trust on 2nd May, 1990. Till 19th November, 1990 these goods were not removed from the custody of the Calcutta Port Trust. The case of the respondent/writ petitioner is that it had no knowledge about the arrival of the goods on 2nd May, 1990 and that it was only on 29th October, 1990, for the very first time, that it became aware about the arrival of these goods through a notice Issued by the Customs Authorities. The writ petitioner/respondent made a representation under section 53 of the Major Port Trusts Act, 1963 for exemption and waiver of the demurrage charges which in the meanwhile had amounted to more than Rs. 11 lacs. Since no relief was given to the petitioner, he filed a writ application in this court under Article 226 of the Constitution. The learned sin...
J. C. T. Limited Vs. Assistant Commissioner of Income Tax.
Court: Kolkata
Decided on: Sep-18-1997
Reported in: (1998)61TTJ(Cal)206
ORDERS. C. TIWARI, A.M. :The first ground of appeal relates to the disallowance of the assessees claim of deduction on account of expenditure incurred in respect of staff house. The assessee claimed deduction to the extent of 25 per cent. whereas the AO estimated the allowable expenditure to the extent of 10 per cent. only. The learned CIT(A) found that there was no material to indicate that 10 per cent. allowed by the AO was not a fair estimate and that allowance should be raised to 25 per cent. as claimed by the assessee. During the course of hearing before us the learned counsel for the assessee argued that disallowance out of guest house expenses under the provisions of s. 37(4) can be made of such expenditure only which pertains to s. 37. Items of expenses of such nature as are covered by the provisions of ss. 30 to 36 are to be allowed in full. In support of this contention, he placed reliance on the judgment of the honble Calcutta High Court in the case of CIT vs . Tungabhadra I...
Kshudiram Pal Vs. West Bengal Financial Corporation and ors.
Court: Kolkata
Decided on: Sep-17-1997
Reported in: AIR1998Cal52,[2001]103CompCas491(Cal)
ORDERD.P. Sarkar, J.1. This is an application under Section 115 of the Code of Civil Procedure directed against the Judgment and Order passed on 11-10-1996 by the learned Additional DistricI Judge, Purulia in Misc. Appeal No. 19/1996.2. The present petitioner with the intention to start a hotel business at Purulia took a loan of Rs. 15 lakhs from the West Bengal Financial Corporation against the securities both personal and immovable on 12-2-1988. On that date of formal agreement was also executed and an equitable mortgage in respect of landand building was also executed by the petitioner, besides his personal guarantee. On 30-9-1991 he gota further term loan of Rs. 2.72 lakhs against subsidy respectively with interest @ 19% under termsand conditions and manner of payment of interest and etc. On 6-12-1991 the petitioner applied for additional term loan of Rs. 10 lakhs. But the petitioner defaulted in payment of interest and the Default Review Committee of the Corporation directed that ...
Commissioner of Income-tax Vs. Schlumberger Sea Co. Inc.
Court: Kolkata
Decided on: Sep-17-1997
Reported in: [2003]264ITR331(Cal)
1. Although we have issued rule on all three questions sought to be got referred to us, yet on hearing both sides on the returnable date and thereafter we are of the final and firm opinion that the rule should be discharged.2. Since we are discharging the rule, some reasons and background are necessary.3. The assessee was, on an admitted basis, liable to be taxed in accordance with the provisions of Section 44BB of the Income-tax Act, 1961.4. Roughly speaking that section provides that when a non-resident receives amount for supplying plant and machinery for production of mineral oils, the amount paid to the assessee is not wholly to be taxed as profits and gains of business or profession but that only 10 per cent. of such amount is to be so taxed.5. The assessment years in question are 1983-84 to 1989-90.6. There were two batches of appeals which reached the Tribunal in this regard. The first batch of appeals was concerned with the power of rectification under Section 154. In the asse...
Commissioner of Income Tax Vs. Schlumberger Sea Co. Inc. High Court of ...
Court: Kolkata
Decided on: Sep-17-1997
Reported in: (1999)157CTR(Cal)538
ORDERAppeal (Tribunal)--Entertainability of new evidenceCatch Note:In reference under section 256(2) revenue sought to refer the question whether the Tribunal was entitled to allow the raising of a new ground for deciding the appeal--But the question as framed before the Tribunal in the application under section 256(1) reads whether the Tribunal was justified in law in allowing new evidence; the word 'ground' was not used.--Since the Tribunal was not asked to decide on this question, the applicant department never applied for relief to the first authority to which it is bound to go for relief in the first instance not having done so an order for mandamus against that authority cannot be asked for because that authority is not in any error or in any breach of duty.Held:The question as framed before the Tribunal in the application under section 256(1) reads whether the Tribunal was justified in law in allowing new evidence; the word 'ground' was not used.It was not a matter of mere error...
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