Kolkata Court December 1999 Judgments
Deputy Commissioner of Income Tax Vs. Chloride Industries Ltd.
Court: Kolkata
Decided on: Dec-28-1999
Reported in: [2001]76ITD1(Cal)
ORDER(Dr.) Satish Chandra, J.M.Both the appeals have been filed by the department against the orders of the Commissioner (Appeals) dated 23-12-1999 and 28-5-1992 for the assessment years 1988-89 and 1989-90, respectively. The assessee has also filed cross objections for both the assessment years, just as a matter of precaution. As there are common points in both the appeals and the cross objections, so they are disposed of together by this consolidated order for the sake of convenience. We have heard both the parties at length and gone through the materials available on record and discuss the issues involved as under :2. Ground No. 1 for the assessment year 1988-89:It relates to the deletion of addition of Rs. 30,40,000 on account of incentive wages. The assessing officer has disallowed the amount by following his order for the earlier assessment years. The Commissioner (Appeals) has deleted the disallowance by following his order for the earlier assessment years. The assessing officer...
Tag this Judgment!Enterprise International Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-22-1999
Reported in: (2001)77ITD189(Kol.)
1. This appeal has been filed by the assessee against the order of the Commissioner of Income-tax (Appeals) upholding the order passed by the Assessing Officer under sections 215/201(1)/ 201(1A) of the Income-tax Act, 1961 on 7-10-1998.2. The assessee-company entered into a tenancy agreement for taking on rent basis the land and premises No. 382/1B, Keyatalla Lane, Calcutta from four different co-owners viz.According to the aforesaid lease agreement, the assessee was required to pay a monthly rent of Rs. 3,000 to each of the four landlords and furthermore another amount of Rs. 12,00,000 as advance to each of them.3. The Assessing Officer found out that during the financial year 1994-95, relevant to the assessment year 1995-96, the following payments had been made by the assessee to the four landlords : The Assessing Officer noted that the above advance payment of rent to the extent of Rs. 38,25,000 exceeded the limit of Rs. 1,20,000 in excess of which tax was required to be deducted b...
Tag this Judgment!Pranab Chatterjee and ors. Vs. Union of India and ors.
Court: Kolkata
Decided on: Dec-22-1999
Reported in: (2000)2CALLT47(HC),2000(1)CHN315
M.H.S. Ansari, J. 1. The Instant appeal is directed against an order dated 19.3.99 passed by a learned single Judge of this Court, whereby andwhereunder the writ application filed by the appellants herein was dismissed in limine.2. The case in brief of the writ-petitioners-appellants is that the notification dated 11th June. 1998 issued in exercise of the power under section 3A of the National High Ways Act, 1956 proposing to acquire lands Indicated therein is bad in law and for declaration that the notification dated 7th January, 1999 which has been issued under section 3D(1) of said Act is illegal.3. The main thrust of challenge of the appellants before the learned trial Judge as also before this Court was that the objections filed by the appellants-writ-petitioners were not heard and the appellants-writ-petitioners were denied an opportunity of hearing before the notification under section 3C was published. It was further been contended, that the object of the acquisition is not bon...
Tag this Judgment!United India Insurance Company Ltd. Vs. Smt. Smritikona Mistri and ors ...
Court: Kolkata
Decided on: Dec-22-1999
Reported in: II(2001)ACC351,2001ACJ520,(2000)2CALLT24(HC),2000(1)CHN370
S.B. Sinha, J.1. This appeal Js directed against a Judgment and award dated 28.3.1996 passed in M.A.C Case No. 219/93 by Sri Milan Chatterjee, Member, A.A.C Tribunal, Hooghly whereby and whereunder the learned Tribunal below has awarded a compensation of Rs. 1,19,000/- in addition to the amount of Rs. 25,000/- granted in terms of section 140 of the M.V Act for the death of one Chandan Mistri who was run over by a lorry bearing No. WMK-2217 insured with the appellant-company. 2. The fact that an accident took place is not in dispute. It is also not in dispute that the respondents are entitled to the compensation for death of the deceased Chandan Mistri being his wife, children and mother. 3. Before the learned Tribunal below the owner had not contested the case. The objection taken by the appellant was that the deceased was allegedly travelling on the right side foot rest of the driver's cabin violating the Motor Vehicles Rules. On the basis of the pleadings of the parties the learned T...
Tag this Judgment!The Principal, Julien Day School and ors. Vs. Shri Arun Kumar Mazumdar ...
Court: Kolkata
Decided on: Dec-22-1999
Reported in: (2000)2CALLT542(HC),2000(1)CHN225
S.B. Sinha, J.1. This appeal is directed against the Judgment and Order dated 4.8.99 passed by a learned single Judge of this Court whereby and whereunder the writ petition filed by the respondent herein was allowed. The writ application was filed by one Arun Kumar Mazumdar as Secretary of the Guardian Association of the Julien Day School and Julien Day Nursary School questioning the enhancement in the rate of tution fees of the said schools, inter alia, on the ground that the same was arbitrary in nature. The writ petitioner had given a Comparative Chart as regard the enhancement of fees on various heads from year to year which reads thus:Comparative chart of fees and other charges in respect of each student in every Session.SessionAdmission feeSession feeTution feeDev. feeCost of fees BookDiary91-92Rs. 200/--Rs. 100/--Rs. 10/--92-93Rs. 250/--Rs. 135/--Rs. 10/--93-94Rs. 300/-Rs. 200/-Rs. 135/-Rs. 10/-RS. 15/--94-95Rs. 400/-Rs. 200/-Rs. 135/-Rs. 15/-Rs. 10/-Rs. 15/-95-96Rs. 600/-Rs. 30...
Tag this Judgment!United Bank of India and ors. Vs. Ashoke Kumar Dasgupta and ors.
Court: Kolkata
Decided on: Dec-22-1999
Reported in: (2000)IIILLJ1598Cal
S.N. Bhattachakjee, J.1. These two appeals arise out of a common judgment dated August 26, 1999 passed by a single Judge of this Court allowing the two writ applications filed by the respondent being marked W.P. No. 11167(W) of 1997 and W.P. No. 23847(W) of 1997.2. The respondent, while posted as Manager of Birpara Branch under the appellant No. 1, exercised option for voluntary retirement giving 90 days' notice in writing with effect from May 14, 1996 on completion of 31 and half years of service under Service Regulations. His application to the General Manager (Personnel) expressed that he would be retiring on completion of 90 days which period was due to expire on August 12, 1996. On September 8, 1996 the Chief Officer (Pension) asked the petitioner to make the representation for voluntary retirement through the Regional Manager at Siliguri. On June 14, 1996 the respondent forwarded the said application dated May 14, 1996 through the Regional Manager. On getting no response from the...
Tag this Judgment!Enterprise International Ltd. Vs. Income Tax Officer
Court: Kolkata
Decided on: Dec-22-1999
Reported in: [2000]77ITD189(Cal)
ORDERS. Bandyopadhyay A.M. :This appeal has been filed by the assessee against the order of the Commissioner (Appeals) upholding the order passed by the Assessing Officer under sections 215/201(1)/201(1A) of the Income Tax Act, 1961 on 7-10-1998.2. The assessee-company entered into a tenancy agreement for taking on rent basis the land and premises No. 382/1B, Keyatalla Lane, Calcutta from four different co-owners viz.(1) M/s. Laxmi Shelter (P) Ltd.(2) M/s. Shree Shelter (P.) Ltd.(3) M/s. Ganesh Awas (P.) Ltd.(4) M/s. Siddhi Homes (P.) Ltd.According to the aforesaid lease agreement, the assessee was required to pay a monthly rent of Rs. 3,000 to each of the four landlords and furthermore another amount of Rs. 12,00,000 as advance to each of them.3. The assessing officer found out that during the financial year 1994-95, relevant to the assessment year 1995-96, the following payments had been made by the assessee to the four landlords:1.M/s. Laxmi Shelter (P.) Ltd.Rs. 8,50,000on 30-1-1995...
Tag this Judgment!Stephen Court Limited Vs. the Official Trustees of West Bengal
Court: Kolkata
Decided on: Dec-21-1999
Reported in: (2000)2CALLT1(HC)
R. Pal J.1. This appeal has been preferred from a decree passed on an Originating Summons filed by the respondent under Chapter XIII of the Rules of the Original Side of the Court. The learned judge declared that the appellant was a monthly tenant in respect of Premises No. 18. Park Street. Calcutta (referred to as the premises) and not a long term lessee. It was also held that a lease executed between the Official Trustee and the appellant in 1984 for a period of 60 years from 2018 was void. Before considering the various issues raised the factual background is required to be set out in some detail. 2. The premises was owned by Peter Charles Earnest Paul (referred to as Paul). On 13th September 1919 Paul leased out the premises to Francis Daniel Augustus Larmour (referred to as Larmour) by a registered deed for 99 years. This registered deed of lease (referred to as the 1919 Lease) was effective from 1.6.1919 and is to expire on 31.5.2018. On 1st August, 1920 Paul died. Prior to his d...
Tag this Judgment!Union of India and ors. Vs. Indian Rayon and Industries Ltd. ors.
Court: Kolkata
Decided on: Dec-21-1999
Reported in: (2000)1CALLT146(HC),2000(71)ECC72
V.K, Gupta. J.1. This appeal under Clause 15 of the Letters Patent is directed against Judgment dated 27/3/92 passed by the learned single Judge of this Court in Metter No. 2897 of 1989 whereby he has by allowing the writ application filed by the respondents directed the appellants to clear and deliver the goods imported by the respondents without payment of any duly of Customs caused by reason of the withdrawal of the exemption notification Issued in terms of section 25 of the Customs Act and by Issuing certain other consequential and ancillary directions.2. Brief facts leading to the filing of the present appeal are that the respondents being engaged in the business of textiles took steps for importing from abroad an automatic winding machine used in the textile industry and called by the name of 'AUTOCONER'. -AUTOCONEK' as a machine item was liable to attract the payment of customs duty under section 25 of the Customs Act at all material times except during the relevant period, whic...
Tag this Judgment!Union of India (Uoi) Vs. Indian Rayon and Industries Ltd.
Court: Kolkata
Decided on: Dec-21-1999
Reported in: 2003(161)ELT109(Cal)
V.K. Gupta, J.1. This appeal under Clause 15 of the Letters Patent is directed against Judgment dated 27-3-92 passed by the learned Single Judge of this Court in Matter No. 2897 of 1989, whereby he has by allowing the writ application filed by the respondents directed the appellants to clear and deliver the goods imported by the respondents without payment of any duty of customs caused by reason of the withdrawal of the exemption notification issued in terms of Section 25 of the Customs Act and by issuing certain other consequential and ancillary directions.2. Brief facts leading to the filing of the present appeal are that the respondents being engaged in the business of textiles took steps for importing from abroad an automatic winding machine used in the textile industry and called by the name of 'AUTOCONER'. 'AUTOCONER' as a machine item was liable to attract the payment of customs duty under Section 25 of the Customs Act at all material times except during the relevant period, whi...
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