Kolkata Court January 1998 Judgments
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Manisha Jha (Smt.) Vs. Kunal Kanti Jha
Court: Kolkata
Decided on: Jan-21-1998
Reported in: I(1999)DMC283
D.P. Kundu, J.1. This appeal is arising out of a judgment and decree dated 6.9.1995 and 20.9.1995 respectively passed by the 2nd Additional District Judge at Barasat in Matrimonial Suit No. 33 of 1992 dissolving the marriage between the appellant and respondent.2. The marriage between the appellant (hereinafter referred to as wife) and the respondent (hereinafter referred to as husband) was solemnised on 21.6.1991 according to Hindu rites at Ichapur within the State of West Bengal. After the marriage both the husband and wife resided together at flat No. 5, 37/1, Vivekananda Road, Calcutta-35. The said flat was comprising of two bed rooms, one dining room, one kitchen, two bathrooms and one balcony. On 29.6.1991 both the husband and wife left for Ranchi for 'dwira gaman'. Wife's father resides at Ranchi. On 8.7.1991 both the husband and wife returned to Calcutta from Ranchi. On 11.8.1991 the wife left for Ranchi to spend the month of Bhadra with her parents at Ranchi. Thereafter some l...
Nippon Denro Ispat Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-20-1998
Reported in: (1998)67ITD205(Kol.)
1. This appeal is directed against the order of the Commissioner (Appeals) - 1, Calcutta.2. Though the assessee-company raised 11 grounds, only one issue was contested before us, i.e., with regard to the quantum of depreciation to be taken into consideration for the purpose of arriving at the 'book profit', as per section 115J of the Act.3. We are concerned with the assessment year 1989-90. This being a transitional previous year, accounting year of the assessee commences on 1-11-1987 and ends on 31-3-1989. For the purpose of declaration of dividend, under the Companies Act, assessee followed straight line method and depreciation was provided in the books accordingly. The effective dispute in the instant case would be with regard to the method followed by the assessee in respect of the period falling after 2-4-1987, inasmuch as, depreciation rate under the Companies Act under straight line method is 5.15% and under w.d.v. it is 15% whereas, under the I.T. Act, it is 33.33% under w.d.v...
Nippon Denro Ispat Ltd. Vs. Deputy Commissioner of Income Tax
Court: Kolkata
Decided on: Jan-20-1998
Reported in: (1998)62TTJ(Cal)544
ORDERA MAIVMOHAN, J.M.:This appeal is directed against the order of the CIT(A), Calcutta.2. Though the assessee- company raised 11 grounds, only one issue was contested before us i.e., with regard to the quantum of depreciation to be taken into consideration for the purpose of arriving at the 'book profit' as per s. 115J of the Act.3. We are concerned with the asst. yr. 1989-90. This being a transitional previous year, accounting year of the assessee commences on 1st Nov., 1987, and ends on 31st March, 1989. For the purpose of declaration of dividend, under the Companies Act, assessee followed straight line method and depreciation was provided in the books accordingly. The effective dispute in the instant case would be with regard to the method followed by the assessee in respect of the period falling after 2nd April, 1987, inasmuch as, depreciation rate under the Companies Act under straight line method is 5.15 per cent and under written down value (WDV) it is 15 per cent whereas, und...
Smt. Kumkum Das Vs. Biswaranjan Das and anr.
Court: Kolkata
Decided on: Jan-15-1998
Reported in: II(1998)DMC699
Asish Baran Mukherjee, J.1. I have heard the learned Advocates representing the petitioner and also the opposite party-husband. The brief fact which has given rise to the present revisional application under Section 482, Criminal Procedure Code is that the petitioner-wife in course of a proceeding under the Hindu Marriage Act was awarded certain maintenance by way of interim alimony under Section 24 of the Hindu Marriage Act. Thereafter she resorted to an application under Section 125, Criminal Procedure Code for maintenance and that application was allowed on contest. Thereafter there was an application under Section 127, Criminal Procedure Code by the opposite party-husband which application was rejected by the learned Magistrate. The husband did not come up against either the order passed under Section 125, Criminal Procedure Code or the order passed under Section 127, Criminal Procedure Code. Since there was no payment in terms of the order under Section 125, Criminal Procedure Cod...
Kumkum Dass Vs. Biswaranjan Das
Court: Kolkata
Decided on: Jan-15-1998
Reported in: I(1999)DMC543
Asish Baran Mukherjee, J.1. I have heard the learned Advocates representing the petitioner and also the opposite party husband. The brief fact which was given rise to the present revisional application under Section 482, Criminal Procedure Code is that the petitioner wife in course of a proceeding under the Hindu Marriage Act was awarded certain maintenance by way of interim alimony under Section 24 of the Hindu Marriage Act. Thereafter she resorted to an application under Section 125, Criminal Procedure Code for maintenance and that application was allowed on contest. Thereafter there was an application under Section 127, Criminal Procedure Code by the opposite party husband which application was rejected by the learned Magistrate. The husband did not come up against either the order passed under Section 125, Criminal Procedure Code or the order passed under Section 127, Criminal Procedure Code. Since there was no payment in terms of the order under Section 125, Criminal Procedure Cod...
Popular Jute Exchange Limited Vs. Murlidhar Ratanlal Exports Ltd. and ...
Court: Kolkata
Decided on: Jan-15-1998
Reported in: 2006(4)CHN381
Umesh Chandra Banerjee, J.1. 'Mareva' Injunction is an established feature of English Law and the English Court has been categorical enough to record that there should not be any hesitation in the matter of such a grant where it appears likely that the plaintiff would recover judgment against the defendant for a certain or approximate sum and there is reason to believe that the defendant has the assets within the jurisdiction to meet the judgment but may deal with the same, so that they would not be available or traceable when the judgment is given against him. One of the basic criteria for the grant of Mareva Injunction is that the assets must be located within the jurisdiction to confer jurisdiction on the Court to grant a Mareva Injunction. Be it noted that this concept of grant of Mareva Injunction is not different from the power of the High Court to grant interlocutory or final order of an injunction and under this general power of jurisdiction to grant an ex parte injunction the ...
M/S. Continental Commercial Co. Vs. State and Others
Court: Kolkata
Decided on: Jan-13-1998
Reported in: (1998)1CALLT499(HC)
D.P. Kundu, J.1. This is an application for enhancement of payment of salary of the respondent No. 6 under section 17B of the industrial Disputes Act. 1947.2. In paragraph 6 of the application the applicant stated as follows :'That your applicant states that apart from sorelng price index, the salary of the employees' of the writ petitioner company has increased considerably and he would have been get a monthly salary of Rs. 2045.15 (Rupees two thousand forty five and fifteen palse) only per month at the time of passing the Award dated 24.3.94 by learned 5th industrial Tribunal, West Bengal and/or at present Rs. 32I5.65p (Rupees three thousand two hundred fifteen and sixty five patse) only per month if he would not have retrenched from, service by which he has been loosing a considerable amount of money during this period for which he was not in fault.'In the said application under section 17B of the industrial Disputes Act, 1947 the applicant has made the following prayer :'Your appli...
Grindlays Bank Ltd. Vs. Income Tax Officer, Annual Return-ii ors
Court: Kolkata
Decided on: Jan-13-1998
Reported in: (1999)3CALLT1(HC),(1999)151CTR(Cal)614,[1998]231ITR612(Cal)
Y.R. Meena, J. 1. In this appeal, the appellant has challenged the impugned judgment of the learned single Judge of this Court passed on 25th January,1990. 2. The appellant is a Banking Company within the meaning of the Banking Regulation Act, 1949. On 18th July 1989, the appellant received a letter dated 16th July, 1979 from the respondent No.1 wherby the Respondent No.1 required the appellant to furnish certain particulars of payments on account of furlough pay, in the financial years 1968-69 to 1976-77- and the relevant assessment years being 1969-70 to 1977-78 made outside India. 3. On 13th August, 1979 the appellant again received another letter dated 10th August, 1979 from the Respondent No.1 wherein it has been mentioned that the letter dated 16th July, 1979 be treated as made under section 133(6) of the Income Tax Act, 1961 and reminded that the required information to be furnished within 5(five) days from the date of receipt of the letter dated 10th August, 1979. 4. By a lette...
Deepak Kumar Prahladka Vs. Justice Ajit Kumar Sengupta
Court: Kolkata
Decided on: Jan-12-1998
Reported in: (1998)1CALLT327(HC),1998CriLJ3018
P.S. Mishra, C.J.1. Pretending to be a researcher law and judiciary and claiming he has successfully researched serveral judgments of the Supreme Court and the High Court in regard to interpretation of law and power exercised by the courts, the petitioner--Deepak Kumar Prahladka has only exhibited Ignorance of law by filing the Instant petition. Since the court, in the instant petition, is not concerned with the alleged activities of the first respondent-Shrl AJit Kumar Sengupta, who was a Judge of this court, we see no reason why we should advert to any such allegation in the petition against him which is neither relevant nor acceptable for obvious reasons. Yet, we observe, over enthusiasm of the petitioner and his frequent meddling with the proceedings against or by the first respondent who is accused of certain offences and in respect of which certain cases are lodged, has not helped the courts of law at all . and shown Instead, a bias and vlndictiveness in the approach of the petit...
Amal Kumar Paul Vs. Steel Authority of India Ltd. and ors.
Court: Kolkata
Decided on: Jan-09-1998
Reported in: (2001)IIILLJ151Cal
Altamas Kabir, J.1. By an appointment letter dated October 24, 1967, the petitioner was appointed as 'Works Metallurgist' at the Ujjain Works of IISCO Stanton Pipe and Foundry Company Ltd., hereinafter referred to as 'Stiscon', a subsidiary of Martin Burn Ltd. and he joined his duties with effect from November 11, 1967. In the petitioners letter of appointment it was specifically indicated that his services would be governed by the rules of service for Assistants of IISCO Stanton Pipe and Foundry Company 2. The appointment letter did not mention as to what would be the petitioner's age of superannuation and there was no mention of such age of superannuation in the service rules for Assistants of STISCON either.3. In 1972 the management of Indian Iron and Steel Company Ltd., hereinafter referred to as 'IISCO', was taken over by the Government of India and steps were, thereafter, taken to rationalise the service conditions of all executives of IISCO and its subsidiaries by the issuance o...
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