Kolkata Court December 1999 Judgments
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Rallis India Ltd. Vs. Commissioner of Income Tax
Court: Kolkata
Decided on: Dec-09-1999
Reported in: [2000]109TAXMAN279(Cal)
ORDERThe following question of law has been referred to us for our opinion under section 256(1) of the Income Tax Act, 1961 :'Whether, on the facts and in the circumstances of the case and on appreciation of the Ordinance and Central Board of Direct Taxes Circular, the Tribunal was justified in holding that the relief granted by the Commissioner (Appeals) was on wrong appreciation of matter and that the claim was premature ?'2. We have heard the learned advocates for the parties and the assessee, and their rival contentions.3. Mr. J. P. Khaitan, the learned advocate appearing for the assessee, submitted that in the light of the legal provisions contained under section 36(1)(vii) of the Act, the amount of any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee has to be deducted. The amount in question is Rs. 32,57,894 relating to the assessment year 1985-86. The assessee's case before the Tribunal was that the assessee had supplied certain mat...
Tushar Kanti Samaddar Vs. Tyre Corporation of India and ors.
Court: Kolkata
Decided on: Dec-08-1999
Reported in: (2001)IIILLJ86Cal
Ruma Pal, J.1. This appeal has been preferred from an order dated August 18, 1999 by which the learned single Judge disposed of two writ applications. The first writ application (W.P. No. 2695 of 1997) was filed by the appellant for direction on the respondents to release the appellant's dues on account of Provident Fund, salary for 18 days, pay against unavailed leave for 82 days, conveyance allowance for the months of June and August, 1997 along with interest and a further claim on account of interest by way of damages alleged to have been suffered by the appellant because the respondents did not make payment on the appellant's account to the S.B.I. Home Finance Limited.2. The second writ application (W.P. No. 498 of 1999) has been filed by the respondent Corporation challenging proceedings under the Payment of Gratuity Act, 1972 (referred to as the 1972 Act) which have been initiated at the instance of the appellant.3. By the impugned order of the learned single Judge, the learned s...
Spandan Diagnostic and Research Centre Private Limited and ors. Vs. Sh ...
Court: Kolkata
Decided on: Dec-08-1999
Reported in: (2000)2CALLT83(HC)
S.B. Sinha, J. 1. This appeal is directed against a Judgment and Order dated 11-5-99 passed by Shri B. Das, Civil Judge, Senior Division, 1st Court, Midnapore In Other Suit No. 57 of 1999 whereby and whereunder he allowed the application for injunction filed by the Plaintiff-Respondent herein.2. The basic fact of the matter is not In dispute. In a suit between Rathindra Nath Ghosh (sic) and Bratindra Nath Ghosh, the predecessors-In-interest of the Plaintiff and the Defendants--Respondents, a compromise was entered Into which having been recorded, a consent decree was passed 35-5-89 In J.S. No. 137 of 1981. The compromise petition which formed part of decree contained the following stipulation:--'The dwelling and adjoining land In front of homestead obtained by the parties on which they live, If they like to sell that or any part of that, then they have to inform other side by notice, obtaining the notice If a party is Incapable to buy that then the said property can be transferred to o...
Smt. Hira Girdhardas Mansata and ors. Vs. State of West Bengal and ors ...
Court: Kolkata
Decided on: Dec-07-1999
Reported in: (2000)1CALLT407(HC)
R. Pal, J.1. The appeal had been preferred from a Judgment and order dated 6th April 1994 dismissing the writ application in which the writ petitioner challenged a notification issued under section 4 of the Land Acquisition Act, 1894.2. Although several points had been raised by the appellant before the learned single Judge only two were pressed in appeal. The first was that the impugned notification had not been served in terms of section 4(1) of the Land Acquisition Act (referred to as the Act) and the second that the Impugned notification was defective, in that the public purpose had not been specified.3. The notification under section 4 is dated 31st July 1981. The land sought to be acquired was 0.0650 Hectare (0.1607 of an acre) of premises No.10, Middleton Street, Calcutta (referred to as the premises). The notification said that the land was likely to be needed for a public purpose namely for the purpose of construction of office cum residential buildings' at the public expense,...
Cityscape Developers Pvt. Ltd. Vs. Alka Builders Pvt. Ltd.
Court: Kolkata
Decided on: Dec-07-1999
Reported in: (2000)1CALLT346(HC)
R. Pal, J.1. This appeal has been preferred from three orders dated 18th May 1998, 18th January 1999 and 21st January 1999. All three orders were passed in connection with an application made by the respondent No.1 under section 9 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the Act), The orders were passed in the background of the facts which are briefly noted.2. The appellant company was granted the right to develop land on Tollygunge Circular Road by establishing a multistoried commercial complex (hereafter referred to as the complex) by the Calcutta Municipal Corporation. Under this agreement which is dated 18th June, 1987, after the existing stall holders were relocated in the complex, the balance area would be at the disposal of the appellant. The appellant would be entitled to allot the balance area to prospective lessees even before the completion of construction. The Corporation would grant leases to such leassees as would be selected by the appell...
Union of India and anr. Vs. Monoranjan Mondal and ors.
Court: Kolkata
Decided on: Dec-06-1999
Reported in: AIR2000Cal148,(2000)2CALLT56(HC)
V. K. Gupta, J. 1.This appeal has been filed by the Union of India and General Manager, Eastern Railway against the Judgment dated 25th September, 1998 passed by the learned single Judge of this Court in AP No. 161 of 1998 whereby, applications filed under sections 10 and 11 of the Arbitration and Conciliation Act. 1996 (1996 Act for short) have been allowed and the learned single Judge has directed that the matter be referred to the Chief Justice of the High Court for appointing 5 several-sole Arbitrators in terms of section 11 of 1996 Act in respect of the Contract Agreements relating to the jurisdiction of 5 Courts at Howrah, Burdwan, Bolpur, Suri and the High Court of Calcutta.2. At the very outset the respondents in the appeal have raised the basic question of maintainability of the appeal, relying upon section 37 of 1996 Act. The contention of the respondents is that in view of the clear language employed in section 37 of 1996 Act, no appeal lies against an order passed under sec...
Durga Devi Rampuria Vs. Union of India and ors.
Court: Kolkata
Decided on: Dec-03-1999
Reported in: (2000)1CALLT185(HC),2000(1)CHN42,2000(69)ECC743
B. Bhattacharya. J.1. By this application under Article 226 of the Constitution of India, the petitioner has prayed for a writ of Habeas Corpus for release of her husband after setting aside order dated September 13, 1996 being No. 673/84/96-CUS VI11 passed under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 rCofeposa').2. The facts relevant for the purpose of disposal of this application can be summarised thus :(a) On the basis of the alleged information received from reliable sources that the detenu and his brother were Indulging in transferring foreign exchange abroad without due process of law and they did not bring back the export proceeds to the extent of Rs. 29.91 crores to India, the Officers of the Enforcement Directorate (FERA), Calcutta Zonal Office on May 24, 1996 searched the residence and the office of the detenu and according to the respondents, huge number of Incriminating documents were seized. After such search, ...
Abdul Halim Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-02-1999
Reported in: (2000)1CALLT364(HC)
S. Barman Roy, J.1. By this application under section 482 Cr.PC, Petitioner has prayed for quashing the charge-sheet filed in connection with Salnthla P.S. Case No. 106/98 (Gr. Case No. 704/98 and warrant of arrest Issued by the S.D.J.M. Suri.2. In this case Police filed charge-sheet against petitioner and many others under sections 148, 380, 436 and 149 IPC. In the charge-sheet petitioner was shown as an absconder. Learned S.D.J.M., took cognizance of the case on the basis of the said charge-sheet and Issued warrant of arrest against petitioner.3. Now, in this application, petitioner has prayed for quashing the charge-sheet and warrant of arrest against petitioner.4. I have perused the charge-sheet and it appears therefrom that it will not be proper to quash the cognizance.5. However, as regards warrant of arrest, I have perused the case diary to find out whether petitioner was rightly shown as an absconder in the charge-sheet. If the petitioner really absconded, then hts prayer for q...
Indian Iron and Steel Co. Ltd. and ors. Vs. the Learned 9th Industrial ...
Court: Kolkata
Decided on: Dec-02-1999
Reported in: (2000)2CALLT404(HC),[2000(87)FLR314]
A. Lala, J.1. This Is a writ petition on behalf of a Central Government Company by virtue of Indian Iron and Steel Company (Acquisition of Shares) Act, 1976 and within the meaning of section 617 of the Companies Actchallenging the Judgment and order of the 9th Industrial Tribunal, Durgapur, dated 26th August, 1981 as well as award dated 20th August, 1982.2. The proceedings before the 9th. Industrial Tribunal, Durgapur, was initiated on account of termination of service of respondent No.3 herein. Apart from the factual aspect, two technical points were raised by the petitioner therein out of which one is that as to whether the respondent No.3 herein was 'workman' within the meaning of section 2(s) of the Industrial Disputes Act and whether the West Bengal Government was the appropriate authority to refer the dispute before the 9th Industrial Tribunal or not.3. Admittedly, the learned Tribunal held that the nature of work of the respondent No.3 Is coming under the four corners of the def...
Lokman Shah and anr. Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-01-1999
Reported in: (2000)1CALLT107(HC),2000(1)CHN245
G.R. Bhattacharjee, J.1. Both the above noted Death Reference and the criminal appeal are being dealt with and disposed of by this Judgment as they arise out of the same Judgment of the 3rd court of Additional Sessions Judge, Allpore. The trial court by its judgment and order dated 26-8-92 acquitted the accused Sanda Akhtar and the accused Hossaln Chowdhury but convicted the accused Naslm @ Naso and the accused Lokman Shah under section 302/149 IPC and further convicted the accused Naso under sections 148, 201/149 IPC. Subsequently after giving a hearing on the question of sentence the trial court by Its order dated 31-8-92 sentenced both the accused Naso @ Naslm and Lokman Shah to death for their conviction under section 302/149 IPC for the murder of V.K. Mehta and also sentenced the accused Nase to R.I. for 3 years and fine of Rs. 2.000/- i.d. to R.I. for 6 months for the offence of rioting punishable under section 148 IPC and also sentenced him to R.I. for 3 years and a fine of Rs. ...
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