Kolkata Court March 1998 Judgments
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Steel Authority of India Ltd. Vs. Macmet India Ltd.
Court: Kolkata
Decided on: Mar-20-1998
Reported in: (1998)2CALLT264(HC)
The Court1. This is an application under section 30 and section 33 of the Arbitration Act, 1940 by Steel Authority of india Ltd, (SAIL) against the respondent Macmet india Ltd for setting aside the award passed on October 8, 1996. The award is a speaking award.2. In the instant application it has been urged, firstly, the award should not have been filed in this court since this court has no territorial Jurisdiction to entertain the award and the application in the award case, and secondly, the learned Arbitrator exceeded his jurisdiction and thirdly the error of law is apparent on the face of the award.3. For the purpose of ascertaining the question of Jurisdiction it is necessary to consider the facts in short which one set out hereinafter:-4. By a notice dated January 12, 1987, the petitioner invited tenders for design, engineering, manufacturing and supplying of equipments/materials of the 'Cold/Hot Scarifying Machine' for stabbing mills, to be installed at Bokaro Steel Plant, a uni...
PorcelaIn Crafts and Components Exim Pvt. Ltd. Vs. Commr. of Cus.
Court: Kolkata
Decided on: Mar-20-1998
Reported in: 1998(102)ELT11(Cal)
ORDER1. There shall be an order in terms of prayer (a) of the petition.2. By this stay petition the appellants prayed that operation of the judgment and order dated 27th February, 1998, passed by the learned Trial Judge be stayed as also the proceedings pending before the Commissioner of Customs. The appellants further prayed that the goods bearing 74 cartons of Ceramic articles loaded in trailer no. WB 15-2653 and now lying in the dock, be returned to the appellants forthwith.3. The learned Counsel for the appellant Mr. Kapoor submits that once the value of the goods has been assessed and duty has been paid, as determined by the Customs Authorities, the Officer of the Directorate of Revenue Intelligence has no power to detain the goods. He further submits that any proceedings, after filing of this writ, should be stayed as they are without jurisdiction. He further submits that once the duty is paid, no authority in the Department has power to reassess the value of the goods in questio...
Commissioner of Income-tax Vs. Subarna Plantation and Trading Co. Ltd.
Court: Kolkata
Decided on: Mar-19-1998
Reported in: [1999]238ITR319(Cal)
Y.R. Meena, J.1. As per directions of this court, on an application under Section 25G(2) of the Income-tax Act, 1961, the Tribunal was directed to refer the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the orders passed by the Commissioner of Income-tax under Section 265 of the Income-tax Act, 1961, relevant to the assessment years 1980-81 and 1981-82 are legal and valid ?'The assessee-company derives its income from business as an investment company. The assessment years involved are 1980-81 and 1981-82.2. The original assessment for the above assessment years were completed on December 22, 1982 and March 23, 1983, respectively. In a search at the premises of the assessee on September 23, 1983, certain papers were seized and on the basis of those papers and on a perusal of the assessment proceedings for the above referred years, the Commissioner of Income-tax had initiated proceedings under Section 263 of the Act, he found that the a...
Debasis Pattanayak Vs. State and ors
Court: Kolkata
Decided on: Mar-18-1998
Reported in: (1998)2CALLT240(HC)
N.K. Mitra, J. 1. In this writ application, the writ petitioner has challenged inter alia, the rejection of his prayer for giving him appointment on compassionate ground due to the death of his father who died while working as an Assistant Teacher of Kaithor Primary School, Egra, District Midnapore. The death of the petitioner's father took place on 11th September, 1983 and the deceased teacher left behind him seven dependents Including the writ petitioner who was his eldest son. Immediately after such death, the writ petitioner made an application before the President, Ad hoc Committee (School Board), Midnapore, on 1st of October, 1983 praying for an appointment on compassionate ground. At the time of making such application, the writ petitioner was reading in class-X. The authority concerned, however, remained silent and the writ petitioner kept walling with the forelone hope of getting appointment on compassionate ground. In 1983, however, the writ petitioner could not pass the Madh...
Sri Prafulla Churan Law and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-18-1998
Reported in: (1998)2CALLT360(HC)
1. The Court: The writ petitioners are the owners of premises No. 14 Hare Street, Calcutta (hereinafter referred to as the 'said premises'). The premises consists of an area of 10 Collahs 7 Chittacks 15 Sq. ft. of land and a three storied building standing thereon situate In BED Bag in close proximity to Telephone Bhawan the GPO and the Reserve Bank of India and other important office complexes. On or about 2.3.44 the entire second floor of the said premises was requisitioned under the Defence of India Act which came into effect from 2.3.42 at the rate of occupation charges of the said floor of Rs. 272 per month payable according to English Calendar month. The same was subsequently followed to be continued by a requisition order under the West Bengal Premises Requisition and Control (Temporary Provisions) Act, 1947 and the same is under the possession of the Department of the State Government. In the said occupied portion of the second floor of the premises. West Bengal Cernmic Develop...
HesaruddIn Sarkar Vs. Majeda Bibi and ors.
Court: Kolkata
Decided on: Mar-18-1998
Reported in: (1999)3CALLT368(HC)
S. Banerjea, J.1. The present revisional application is directed against Order No. 23, dated 6th June , 1997 passed by the learned Assistant District Judge, Balurghat, Dakshin Dinajpur in Partition Suit No. 43 of 1995.2. Admittedly, in the aforesaid partition suit a preliminary decree has been passed on compromise on the basis of solenama filed by all the parties. Subsequently, an application was filed under section 151 of Code of Civil Procedure by the opposite parties for correction of the decree. It was stated in the said application that at the time of filling of the suit, due to inadvertence in the schedule of the plaint Plot No. 124 was mentioned Instead of Plot No. 142 and because of such mistake occurred in the schedule of the plaint, compromise decree has also been passed on the basis of such erroneous schedule. But the aforesaid prayer was seriously objected to by the presert petitioners disputing that the aforesaid plot No. 124 was erroneously mentioned in the schedule of th...
Raichand and Co. Vs. Director General of Foreign Trade
Court: Kolkata
Decided on: Mar-17-1998
Reported in: 1998(101)ELT574(Cal)
ORDERRuma Pal, J.1. The petitioners are importers of spices. The petitioners have challenged a notification being No. 29/97-02 dated 17th December, 1997 published in the Gazette of India (Extraordinary) by the Directorate of Foreign Trade and Ex officio, Additional Secretary to the Government of India. The grievance of the writ petitioners is primarily that by the impugned notification, special favours had been granted with regard to importation of spices to National Agricultural Co-operative Marketing Federation of India Limited (NAFED) and Spices Trading Corporation Limited (STCL) illegally and in violation of Article 14 and 19(1)(g) of the Constitution of India.2. Initially the writ application was filed against four respondents namely; the Director General of Foreign Trade, Ministry of Commerce, having his office at Udyog Bhawan, New Delhi 110011; the Deputy Director General of Foreign Trade, Ministry of Commerce, having his office at Udyog Bhawan, New Delhi 110011; the Joint Direc...
Commissioner of Income-tax Vs. Nippon Yusen Kaisha
Court: Kolkata
Decided on: Mar-16-1998
Reported in: (1999)151CTR(Cal)548,[1998]233ITR158(Cal)
Y.R. Meena, J.1. In this reference application, the following questions are referred for our opinion :'1. Whether, on the facts and in the circumstances of the case and keeping in view particularly the provisions of the Sections 5(2) and 9(1) of the Income-tax Act, 1961, the Tribunal was justified in law in holding that the receipt of detention/demurrage charges of Rs. 31,63,688 is not taxable in India and thereby excluding the same from the income of the assessee ? 2. Without prejudice to question No. 1 whether, on the facts and in the circumstances of the case particularly in view of the finding of facts recorded by the Commissioner of Income-tax (Appeals) in his order the Tribunal was justified in law in holding that the detention/demurrage charges received by the assessee are not covered by the provisions of the Section 44B of the Income-tax Act, 1961, and thereby reversing the order of the Commissioner of Income-tax (Appeals) ?' Though we had taken a tentative view in court on Mar...
Ajoy Kr. Ghosh Vs. Smt. Kajal Ghosh and anr.
Court: Kolkata
Decided on: Mar-16-1998
Reported in: I(1999)DMC224
Dibvendu Bhusan Dutta, J.1. The instant application under Section 401 read with Section 482 of Cr.P.C. has been filed by the accused persons of CR 268 of 1996 for quashing of the said proceeding which is pending in the Court of SDJM, Sreerampore.2. The said proceeding was started on the basis of a complaint lodged by the respondent opposite party No. 1 against her husband (petitioner No. 1), the brother of her husband (petitioner No. 2) and her father-in-law (petitioner No. 3) alleging commission of criminal breach of trust by the petitioners in respect of her movable properties. The opposite party No. 1 lodged the complaint on 19.6.1996 and also filed a petition under Section 94 of the Cr.P.C. praying for issuance of a search warrant for recovery of the articles in respect of which criminal breach of trust is alleged to have been committed. The learned Magistrate by his order dated 19.6.1996 took cognizance upon that complaint, issued process against the petitioners under Sections 403...
Synthetic Plywood Industries (P) Ltd. Vs. Smt. Manjulika Bhaduri and o ...
Court: Kolkata
Decided on: Mar-12-1998
Reported in: (1998)1CALLT350(HC),1998(1)CHN387
B. Bhattacharya, J. 1. The revisional application under section 115 of the Code of Civil Procedure has been assigned to us at the instant of N.K. Bhattacharyya. J. for answering the following questions framed by His Lordship:--(a) Whether in deciding a matter under section 17(2) of the West Bengal Premises Tenancy Act touching the question of relationship or existence of landlord and tenant and an issue pertaining thereto can be decided as a preliminary issue under Order 14 Rule 2 of the Code of Civil Procedure while disposing of the application under section 17(2) of the West Bengal Premises Tenancy Act? (b) Whether West Bengal Premises Tenancy Act, being a special statute, and particularly section 17(2) of the Act, being a special provision in that statute will override and get precedence over the general provision under Order 14 Rule 2 of the Code of Civil Procedure? (c) Whether the law laid down in decisions of Aloka Ghosh v. Inspector General reported in 66 CWN 302, Union of India...
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