Kolkata Court February 1998 Judgments
Geekay Exim (India) Ltd. and anr. Vs. Commissioner of Income-tax and o ...
Court: Kolkata
Decided on: Feb-27-1998
Reported in: (1999)153CTR(Cal)417,[1998]234ITR560(Cal)
Pinaki Chandra Ghose, J.1. The stibject-matter of challenge in this writ application is an order dated October 3, 1997, passed by the Commissioner of Income-tax under Section 80HHC(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'), for the assessment year 1995-96.2. By the said impugned order, the Commissioner of Income-tax has rejected the prayer of the writ petitioner for extension of time for realisation of export proceeds under Section 80HHC(2) of the said Act, inter alia, on the ground that the said extension application was filed after the expiry of six months from the end of the previous year.3. The case of the writ petitioner is that the said order is illegal and in violation of natural Justice inasmuch as the Commissioner did not examine on merits the question as to whether the delayed realisation of the export proceeds was fot reasons beyond the assessee's control. It further appears from the records that according to the Commissioner an application f...
Tag this Judgment!inter Sales Vs. Reliance Industries Ltd.
Court: Kolkata
Decided on: Feb-27-1998
Reported in: [1999]35CLA370(Cal),[2002]108CompCas680(Cal)
R. Dayal, J.1. This appeal is directed against the order dated 23-12-1997, passed by the City Civil Court at Calcutta, rejecting the application filed by the plaintiff-appellant under Order 39, Rules 1 and 2 read with Section 151 of the Code of Civil Procedure, 1908 ('the Code') on the ground that the matter relates to loss of equity shares and consequential reliefs and in view of the provisions of Section 84 of the Companies Act, 1956 ('the Act') and the provisions of the City Civil Courts Act, particularly, item 10 of the First Schedule, such type of matter is not triable in the City Civil Court but is under the exclusive jurisdiction of this court, that is, the High Court.2. We have heard Shri P.P. Banerjee, Advocate for the appellant and Shri P.C. Sen, Advocate on behalf of the respondents, Shri Banerjee submits that the Act does not provide for adjudication of the dispute that has arisen between the parties and the jurisdiction of the City Civil Court vested in it by Section 9 of ...
Tag this Judgment!General Manager, Magma Area, Eastern Coal Fields Ltd. Vs. Gopal Chandr ...
Court: Kolkata
Decided on: Feb-25-1998
Reported in: [1999(82)FLR530],(2000)ILLJ456Cal
R.S. Dayal, J.1. Point for decision in this appeal is whether in respect of an industrial dispute for which remedy lies before the forum created by the Industrial Disputes Act, 1947 (hereinafter referred to as the Act), the High Court should entertain a writ petition under Article 226 of the Constitution.2. Gopal Chandra Mondal, respondent herein, joined the service of Eastern Coalfields Ltd. That company along with some others was nationalised by the Coal Mines (Nationalisation) Act, 1972. As a result of the nationalisation the respondent became an employee of the Coal Mines Authority Ltd. which is a 'State' within the meaning of Article 12 of the Constitution of India with effect from May 1; 1973. Clause 9.4.0 of NCWA IV, inter alia, provides for employment to be given to one dependent of workers disabled permanently and those who met with death while in service. The respondent and one another executed an Indemnity Bond in the year 1991 in connection with the employment of one Mahesh...
Tag this Judgment!Wealth-tax Officer Vs. Aditya Narula
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-24-1998
Reported in: (1999)68ITD61(Kol.)
1. As both these appeals involve common points, so we are disposing them of by this common order for the sake of convenience.2. W.T.A. No. 274 (Cal.) of 1996 and W.T.A. No. 27 (Cal.) of 1997 are both revenue's appeals for the assessment year 1992-93 against the two order of DCWT(A)-XIH, Calcutta, dated 1-8-96 and 11-9-96 respectively.3. In both the appeals, the relevant facts, shortly stated, are that in the Computation of wealth the assessee took the rent of 4 months and thereby worked out the valuation of the property at Rs. 3,76,550. In the original assessment dated 15-10-93 made under section 16(3) the Assessing Officer accepted the said valuation of the immovable property and completed the assessment. Thereafter the Assessing Officer noticed that there was a mistake in computation and that in determining the value of the immovable property the rental for 12 months proportionately ought to have been taken and the value should not have been determined just on the basis of Four mont...
Tag this Judgment!Panchugopal Mondal and anr. Vs. Kenaram Mondal and ors.
Court: Kolkata
Decided on: Feb-24-1998
Reported in: (1998)3CALLT341(HC)
B.M. Mitra, J.1. The instant application under Article 227 of the Constitution of India is directed against order dated 10.11.97 passed by the 8th Court of Additional District Judge, Alipore in C.R. Case No. 253 of 1996 arising out of a proceeding under section 115A of the Code of Civil Procedure. By the impugned order, the revisional court has reversed an order passed by the Trial Court rejecting an application for local inspection.2. Before dealing with the contentious proposals sought to be canvassed by the respective purposes, it is necessary to give a brief background of the facts of the case. Initially, a suit has been filed for declaration of the shares of parties and the suit has been decreed. Against that, an appeal was taken out and the appeal court set aside the said decree and sent the case back on remand to the trial court holding, inter alia, that the said declaration of shares could not be granted. It is salient to mention that the prayers as they were contained in the o...
Tag this Judgment!Larson and Toubro Ltd. and anr. Vs. State Consumer Disputes Redressal ...
Court: Kolkata
Decided on: Feb-24-1998
Reported in: [1999]33CLA456(Cal)
ORDERKalyan Jyoti Sengupta, J.1. By this writ petition the petitionerherein has sought for quashing of an order dated 23rd July, 1996 and a proceedings being SC Case No. 203/0/96 in which the said order has been passed. The impugned proceedings has been initiated by the respondent No. 3 before the respondent No. 1, viz. State Consumer Disputes Redressal Commission, West Bengal who has passed the impugned order. The short point raised in this writ petition is that having regard to the allegations made in the complaint petition being Annexure 'A' herein, the respondent No. 1 has no jurisdiction to entertain the said complaint and naturally no authority to pass the impugned order.2. Mr. Avrajit Mitra, the learned Lawyer, appearing for the petitioners, submits that upon plain reading of the complaint, the respondent No. 3 who was the complainant before the respondent No. 1, it will appear that the following case has been made out.3. The complainant is a supplier of stones. In pursuance of ...
Tag this Judgment!M/S. Birla Jute and Industries Ltd. Vs. Rajeshwar Mahato and ors.
Court: Kolkata
Decided on: Feb-23-1998
Reported in: (1998)2CALLT83(HC),[1998(80)FLR985],(1999)ILLJ957Cal
S.B. Sinha, J.1. The appellant is the management of M/s. Blrla Jute and industries Ltd. of which the first respondent was a workman, his services were terminated without initialing arty disciplinary proceedings on 1.9.85 upon payment of one Month's wages. The industrial dispute was raised by the first respondent and ultimately the State of West Bengal in terms of its order dated 1.6.1988 referred the said dispute for adjudication before the industrial Tribunal on the following issue:1. Whether termination of service of Shri Rajeshwar Mahato?2. To what relief, if any, is he entitled?2. Before the Tribunal below the appellant raised a plea that the first respondent is not a workman within the meaning of section 2(s) of the industrial Disputes Act, 1947 as he was incharge of one of the three shifts of the work in the mill.3. The appellant examined two witnesses in support of their statement. The witnesses, inter alia, admitted that the first respondent was receiving Rs. 1,185/- per month ...
Tag this Judgment!Chairman, Ad-hoc Committee, District Primary School, South 24-parganas ...
Court: Kolkata
Decided on: Feb-23-1998
Reported in: (1998)3CALLT111(HC)
S.B. Sinha, J.1. This appeal is directed against a judgement and order dated 31st March, 1997 passed in C.O. No. 19671(W)/95 by a learned single Judge of this Court as modified by an order dated 16.4.97. The writ petition was filed by 10 petitioners claiming, inter alia, the following reliefs:'(A) Writ in the nature of Mandamus commanding the respondent No.5 to send name of the petitioners to the respondent No.4 so that they may be allowed to appear at the interview to be held for preparation of panel for appointment of Primary teachers in the District of 24-Parganas (South): (B) Writ in the nature of Certiorari directing the respondents to transmit and authenticate the records of the case so that conscionable justice may be done to the petitioners by empanelling them for appointment of primary teachers.' 2. The basic fact of the matter is not in dispute.3. The President, District Board, 24-Parganas, the predecessor in-interest of the appellant herein issued a notification on or about ...
Tag this Judgment!United Bank of India and ors. Vs. Bimalendu Sengupta
Court: Kolkata
Decided on: Feb-23-1998
Reported in: [1999]97CompCas507(Cal),[2000]245ITR523(Cal)
Bijitendra Mohan Mitra, J. 1. The instant petition under Article 227 of the Constitution of India is directed against an order dated September 6, 1996, passed by the Bench in S. C. Case No. 183/A/96 passed by the State Consumer Disputes Redressal Commission reversing the order dated March 27, 1996, passed in C. D. F. Case No. 1046 of 1995, dated March 27, 1996. The opposite party in the present revision in his capacity as complainant has initiated the said proceeding before the forum alleging deficiency in service against the respondents/opposite parties in the matter of payment of matured value of certain fixed deposits lying with the concerned bank. The complainant's case is that he received Rs. 90,000 as sale proceeds by selling his only residential house and the land appertaining to it at Barrackpore. According to the version of the complainant the transaction involved capital gains under the Income-tax Act, 1961. The entire amount was invested in accordance with the provisions of ...
Tag this Judgment!Allahabad Bank Vs. Ghanshyam Das Damani
Court: Kolkata
Decided on: Feb-23-1998
Reported in: AIR1998Cal243,[1999]97CompCas64(Cal)
ORDERAmitava Lala, J. 1. This is an application for recalling and/or setting aside ex parte decree dated 31st January, 1994. Parties have filed their respective affidavits. At the time of hearing, the plaintiff/ respondent did not oppose the merit of the application but raise one point that in view of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 the application ought to be sent before the appropriate Tribunal under the aforesaid Act. 2. The petitioner herein stated that he has no objection in transferring the suit from this High Court to the appropriate Tribunal but the suit in which an ex parte decree has passed by this Court ought to be recalled and/or set aside first by this Court then the suit can be transferred there. 3. It is high time to deliver a judgment on the above issue. 4. Ex parte decree in a suit has to be recalledand/or set aside under Order 9, Rule 13 of theCode of Civil Procedure. It appears therein that inany case in which a decree is passe...
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