Kolkata Court June 1998 Judgments

Indian Handloom Textiles Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1999)68ITD560(Kol.)

1. In these two appeals filed by the assessee, penalty levied under s.271B of the IT Act, 1961, was challenged on several grounds : (a) that the penalty proceedings having not been initiated during the course of assessment proceedings, the proceedings initiated at a subsequent date are bad in law; (b) that in the assessment order for the asst. yr.1987-88, the AO having mentioned about the initiation of penalty proceedings under s. 271(1)(a) and 273 of the Act, the non-mention of the initiation of proceedings under s. 271B indicates exercise of mind of the AO in that regard and thus at a subsequent date, AO cannot change his opinion; (c) that the assessee explained before the AO as well as the CIT(A) that the delay in obtaining the audit report was due to sickness of the auditor though the books were presented to the auditor in time and neither the AO nor the CIT(A) has called for any evidence with regard to the sickness of the auditor; and (b) that the failure to obtain the audit repo...

M/S. N.C. Singha and Sons and anr. Vs. Union of India and ors.

Court: Kolkata

Reported in: (1998)2CALLT483(HC),1998(61)ECC47,1998(104)ELT11(Cal)

ORDERThe Court 1. There will be an order in terms of prayer (a) of the petition.2. Bases on certain allegations, and order dated 9th June, 1998 was passed by the respondent No. 2, Commissioner of Customs, Calcutta, whereby, in purported exercise of his power under sub-Rule (2) of Rule 21 of the Customs House Agent Licensing Regulations. 1984, the licence of the petitioner as a Custom House Agent was suspended with Immediate effect The operative part of the said order reads as under :'And whereas an enquiry against the aforesaid clearing Agent M/s. Slngha & Sons is contemplated, in exercise of powers vested in me under Regulation 21(2) of the Customs House Agents Licensing Regulations, 1984, I order suspension of the Custom House Agents Licence No. N-17 of M/s. N.C. Slngha & Sons with Immediate effect'3. The appellants feeling aggrieved by the said order moved the writ application under Article 226 of the Constitution of india. The learned single Judge did not grant interim relief in fa...

Indian Oil Corporation Limited Vs. Panchanan Manna

Court: Kolkata

Reported in: (1998)2CALLT511(HC),[1999(81)FLR527],(1999)IILLJ66Cal

ORDER It is reported that you have been indulging in several acts of indiscipline affecting the smooth operation of Haldla Refinery Hospital. On 28/6/93 you refused to serve Breakfast to the in-patients of Hospital, when Shri P.C. Das. Cook-cum-Bearer, Emp, No. 71243 was called to prepare Breakfast you obstructed him and did not allow him to enter the kitchen. Due to non-supply of food 3 indoor patients out of 4 had to be discharged from Hospital. After lot of discussions you agreed to supply food but in the process serving of meal was delayed. Again you delayed serving of Breakfast/Lunch to the in-patients of Hospital on 13th July, 14th July, & 15th July, 1993. You have started tampering with the official records related to overtime of employees from 17/3/93. You have falsified your record of overtime as per the details given in the attached statement. Though you have been advised number of times not to do so verbally as well as vide out letter No. PH/F-2/71076 dated 20th October, 199...

Ram Prosad Majhi and anr. Vs. District Inspector of School (Se), 24-pa ...

Court: Kolkata

Reported in: (1998)3CALLT46(HC)

B. Panigrahi, J. 1. In this case, the petitioners have challenged the legality, propriety and validity of the order passed by the District inspector of School (SE), 24 Parganas issued in memo No. 29(4) dated 13th January 1982 and the impugned notice dated 16th January 1982 whereby and whereunder he had directed all students reading in class-V and class-VI to be admitted in some other schools other than Kamalamoyee Balika Vidyamandir. The petitioners who are the teachers as well as members of the erstwhile Managing Committee, have stated inter alia that for expansion of education of the girls in rural areas, the villagers have organised and set up the Sonaria Kamalamoyee Balika Vidyamandir, a Junior High School at Sonaria. District South 24 Parganas. At the first instance, they had received recognition from the President, West Bengal Board of Secondary Education as two class junior high school with effect from 1.1.74 vide memo No. 10378/3 dated 8.11.74for two years. But subsequently, th...

Ratanlal Nahata Vs. Nandita Bose

Court: Kolkata

Reported in: (1998)3CALLT348(HC)

P.S. Mishra, C.J.1. I have the privilege to go through the separate but concurring judgments of S.K. Sen, J and S.B.Slnha, J.2. It is indisputable that procedural laws are meant to advance justice and the same must apply to Order 47 rule 5 of the Code of Civil Procedure. A superior court apart from its power under section 229 read with section 4 of the Code of Civil Procedure coupled with its power under Letters Patent as a matter of general policy may frame its procedural rules. This court has framed Original Side Rules as well as Appellate Side Rules of Procedure for civil cases as well as for petition under Art. 226 of the Constitution of India. In High Court of Judicature for Rqjasthan v. Ramesh Chand Paltwal, : (1999)ILLJ885SC the Supreme Court has set at rest any controversy as respects power of the Chief Justice to constitute a bench of two or more Judges to decide a case or any question of law formulated by a bench hearing a case. It is pointed out by the Supreme Court that the...

Narpat Singh Baid Vs. Dover Credit (P) Ltd. and ors.

Court: Kolkata

S.B. Sinha, J. 1. This appeal is greeted, against the order dated 7th August) 1997 passed by the Chief Judge, City Civil Court, Calcutta in Title Suit No. 2835 of 1995 whereby andwhereunder the petitioners applications filed under Order 40, Rule 1 and under Order 39, Rule 1 of Code of Civil procedure were dismissed. 2. The fact of the matter lies in a very narrow compass. The appellant appears to be a financier. He entered into a hire purchase agreement with defendant respondent No. 1. Respondents 2 and 3 were their guarantors. The defendants Nos. 4 and 5 entered into an alleged hire purchase agreement with the appellant defendant No. 1. 3. It appears that an arbitration agreement was entered into by and between the parties, pursuant whereto the disputes and differences between the parties were referred to an arbitrator. The arbitrator made an award. The suit was filed by the respondent No. 1 herein in terms of Section 14(2) of the Arbitration Act, 1940 which was registered as Title Su...

State of West Bengal and ors. Vs. Chittadas Roy

Court: Kolkata

Reported in: (1998)2CALLT420(HC)

ORDERS.K. Sinha, J.1. This is an application by the petitioner under sections 30 and 33 of the Arbitration Act, 1940 for setting aside the award dated 22nd August. 1995 made and published by Mr. Sachem Bandapadhyay as Sole Arbitrator on the grounds setforth in its petition.2. By his impugned award the said Arbitrator has purported to make a lumpsum award in favour of the respondent 'against all the claims preferred before' him. The said Arbitrator has also allowed interest3. The claims preferred by the respondent before the said Arbitrator comprised various heads including those for damages. The respondent also claimed damages on account of idle labour.4. At the hearing it was submitted on behalf of the petitioner that the award should be set aside principally on the following grounds:-a) No evidence was adduced on behalf of the respondent in support of his claim for damages; b) The said Arbitrator in making his impugned award disregarded clause 20 of the special terms and conditions o...

General Manager, Ktps and ors. Vs. Rajesh Nath and ors.

Court: Kolkata

Reported in: (1998)3CALLT1(HC)

S.B. Sinha, J. 1. This appeal is directed against a Judgment and order dated 17.12.97 passed by a learned Single Judge of this Court in W.P. 26643(W) of 1997, whereby and whereunder the said learned Judge disposed of the writ application filed by the writ-petitioners-respondents with certain directions. The writ-petitioners who were fifty-seven in number, filed the aforementioned writ application, claiming inter alia, for the following reliefs : '(a) Show cause why a writ of and/or in the nature of mandamus should not be issued commanding the respondents their men, agents, servants and subordinates not to hold the written test on the basis of the purported notice for selecting the candidates for grant of promotion for the post of Senior Operating Assistant as same is contrary to the provision of the promotion and recruitment rules framed by the respondents; (b) A writ of and/or in the nature of mandamus be issued commanding the respondents their men, agents, servants and subordinates n...

Sri Faderi Ram Vs. Sri Kalika Singh and ors.

Court: Kolkata

Reported in: (1998)3CALLT248(HC)

S.B. Sinha, J.1. These two appeals having been directed against judgment and order dated 11-3-1998 passed by a learned single Judge of this court in Writ Petition No.22037(W) of 1997 were heard together and are being disposed of by this common judgment.2. The writ petition Kalika Singh filed the aforementioned writ application allegedly on the ground that although he was at serial No.l of the Panel, no step had been taken by the District inspector of Schools to approve the said panel.3. The learned trial Judge, upon hearing the counsel for the parties disposed of the writ application by quashing the Memo, bearing No. 1826-GA dated 5/8th December, 1997. as contained in Annexure F to the supplementary affidavit filed by the petitioner on 17-10-97 and further directing the respondent No. 1 to dispose of the panel submitted before him on 30th September, 1997 within 30 days from the date of communication of the order of the learned trial Judge. The said Memo, bearing No.1826-GA reads thus:'...

Machinnon Machenzie and Co. Ltd. Vs. the Calcutta Municipal Corpn. and ...

Court: Kolkata

Reported in: AIR1999Cal205

1. The liability of a tenant to pay consolidated rate in respect of a building in its occupation to the Calcutta Municipal Corporation under the Calcutta Municipal Corporation Act, 1980 (hereinafter referred to as the Act) falls for our consideration in this appeal. 2. The basic fact of the matter is not in dispute. Strand Properties Ltd, respondent No. 9 in thewrit application was owner of premises at 16, Strand Road, Calcutta-1 which was leased out to the 1 st petitioner. A sub-lease has been granted by the petitioner to 12 companies, viz. (1) Steel Authority of India Ltd., (2) Blacker & Company Pvt. Ltd., (3) ITC Limited, (4) Pigott Chapman & Company, (5) Eastern Railways, (6) India Jute & Industries Ltd., (7) ICI (India) Limited, (8) Indian Bank, (9) Luoyds Register of Shipping, (10) Allahabad Bank, (11) Ratnakar Shipping Company Ltd., and (12) West Bengal Rolling Mills Association. 3. Allegedly in terms of the deed of lease, Municipal rates, taxes etc. are to be paid by the superi...