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Kolkata Court April 1999 Judgments

Apr 30 1999

Swapan Kumar Bose and ors. Vs. Pradip Mukherjee and ors.

Court: Kolkata

Decided on: Apr-30-1999

Reported in: (1999)2CALLT415(HC)

B.M. Mitra, J. 1. This writ petition is by way of a challenge shown at annexure 'C' appended to the writ petition. From the perusal of which it appears that a FIR was purported to be lodged against 14 brick field owners whose names appear on the reverse page of the said annexure. The learned Advocate appearing on behalf of the petitioners came to the challenge the validity of the said purported move at the instance of the concerned B.L. & L.R.O. to initiate FIR before the concerned police station. In support of the said submission it has been contended before this court that West Bengal Land Reforms Act has not laid down the procedure of criminal prosecution and in view of section 4 of the Criminal Procedure Code the provision of the same shall be attracted and the complaint had to be made before a Magistrate competent to entertain such complaint. Such a complaint, according to the submission, has to be entertained only by the Magistrate having jurisdiction and the provisions of the Co...

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Apr 30 1999

In Re: Smt. Dipti Kar Vs. Bimalendu Paul and ors.

Court: Kolkata

Decided on: Apr-30-1999

Reported in: (1999)2CALLT454(HC)

D.B. Dutta, J.1. The present application under Article 227 of the Constitution of India is directed against the Judgment dated 30th June, 1995 of dismissing the application under section 115(a) CPC filed at the instance of the present petitioner against the order No. 10 dated 13.6.94 passed by the Executing Court in Title Execution Case No. 6/94 rejecting his application for stay.2. The facts relevant for our present purpose may be stated as follows :--The opposite parties No. 1 and 2 filed a suit being Title Suit No. 651 / 86 against one Manoranjan Kar for permanent injunction against the petitioner in the Third Court of Munsif at Sealdah. The said Suit wasdecreed ex parte on 20th February, 1989. The defendant filed a misc. case under Order 9 Rule 13 CPC being Misc. Case No. 21/89 on 5th November, 1989. During the pendency of that Misc, case the defendant Manoranjan died on 17.9.92 leaving behind the present petitioner and the proforma opposite parties as his heirs and legal represent...

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Apr 30 1999

Steel Authority of India Ltd. Vs. Ramkrishna Kulwantrai

Court: Kolkata

Decided on: Apr-30-1999

Reported in: AIR1999Cal295,1999(3)ARBLR612(Cal)

1. In this appeal the judgment and order dated March 24, 1981 passed by the learned 12th Bench, City Civil Court at Calcutta is under challenge.2. The plaintiff-respondent has filed a suit inter alia challenging the action of the appellants with respect to certain matters arising out of a contract which also included a clause for reference of disputes between the parties to arbitration. Actually before the suit had been filed, the reference to arbitration in terms of the aforesaid arbitration agreement had already been made and the arbitration proceedings were in Vague. The plaintiff, therefore, apart from challenging certain actions of the appellant before us (defendant in the suit) also prayed for terminating, determining and setting aside the arbitration proceedings, apart from determining the effect, validity and existence of the arbitration agreement between the parties. The learned Court below vide the impugned order stayed the arbitration proceedings pending disposal of the suit...

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Apr 29 1999

Md. Eliash and 205 Others Vs. Hooghly District School Council (Primary ...

Court: Kolkata

Decided on: Apr-29-1999

Reported in: (1999)3CALLT4(HC)

S.B. Sinha, J. 1. This appeal is directed against a judgment and order dated 1st July. 1997 passed by a learned single Judge of this Court whereby and wherunder an application filed by the appellants herein for recalling of the said court's earlier order dated 27th February was dismissed. 2. The fact of the matter lies in a very narrow compass. The petitioner Nos. 1 to 205 were aspirants for the posts of Assistant Teachers in different Primary Schools. The appellant No. 206 is an Association. The appellants filed a writ application, inter alia, praying for the following reliefs: 'A) A writ in the nature of Mandamus commanding the respondents, their officers and men to show cause as to why the petitioners who are all trained candidates shall not be included in the panel which is to be prepared by the respondents: B) A writ in the nature of Mandamus directing the respondents to give appointment to the petitioners who are trained candidates from the panel to be prepared as well as by form...

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Apr 29 1999

K.M. Sadhukhan and Sons Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Apr-29-1999

Reported in: (2000)162CTR(Cal)448,[1999]239ITR77(Cal)

Y.R. Meena, J. 1. By this reference the Tribunal has referred the following two questions for our opinion :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was no failure on the part of the Commissioner of Income-tax (Appeals) to carry out the mandate contained in the Tribunal's order dated the twenty-third day of July one thousand nine hundred and seventy five ? (2) Whether on the facts and in the circumstances of the case, the several findings of the Tribunal on which its conclusion is based are perverse and/or unsupported by any evidence ?' 2. The assessee is a private limited company which used to be regularly assessed under the provisions of the Indian Income-tax Act, 1922. The year under consideration is the assessment year 1960-61. In the year under consideration, the assessee had shown certain credits on account of hundi loans. The assessment was completed treating these hundi loans as genuine. Thereafter it wa...

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Apr 29 1999

Commissioner of Income-tax Vs. Shree Shew Shakti Mills (P.) Ltd.

Court: Kolkata

Decided on: Apr-29-1999

Reported in: [1999]239ITR129(Cal)

1. By this reference application the following three questions are referred for our opinion :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the order of the Commissioner of Income tax (Appeals) that the income derived from storage charge from the leasehold land at 153A, Acharya Prafulla Chandra Road, Calcutta, would be assessable under the head 'Business' ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the order of the Commissioner of Income-tax (Appeals) that interest received on loan to Kedamath Mohanlal would be assessable under the head 'Business' ?3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the finding of the Commissioner of Income-tax (Appeals) that depreciation on the flat 'Rajhans' and the maintenance expenditure for the name would be deductible as business expenditure ?'2. The assessee has con...

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Apr 28 1999

income-tax Officer Vs. East Indian Coal Co. Ltd

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Apr-28-1999

Reported in: (2000)73ITD230(Kol.)

1. These are 9 appeals filed by the Revenue and they are directed against the consolidated order of the CIT(A) for the asst. yrs. 1976-77 to 1983-84 and a separate order passed by him in the asst. yr. 1984-85.2. The issue involved in all these appeals is common. We, therefore, pass a consolidated order for the sake of convenience.3. The issue in short in all these appeals is with regard to the taxability of the interest payable by the Government under the Coal Mines (Nationalisation) Acts. The facts giving rise to the dispute are as under.4. The assessee is a company incorporated under the U.K. Companies Act.It has coal mines in the State of Bihar. The management of the coking coal mines was taken over by the Central Government on 17th October, 1971 and were thereafter nationalised on 1st May, 1972. In the case of non-coking coal mines, the management was taken over on 30th January, 1973 and nationalised on 1st May, 1973. Under the aforesaid Acts, assessee was entitled to compensation...

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Apr 28 1999

Workmen Line Shopkeepers Association and ors. Vs. Union of India and o ...

Court: Kolkata

Decided on: Apr-28-1999

Reported in: AIR2000Cal12,(2000)1CALLT433(HC)

A. Lala, J. 1. The petitioners made this writ petition under a representative capacity in the form of society registered under the Societies Registration Act, 1983 with an object of defending and protecting the interest of the shopkeepers of old workmen line market and Northland Estate Market at Ichapore.2, Long back said markets were established by the Ministry of Defence on lands owned by the said Ministry for catering to the diverse needs to the defence personnels.3. For the purpose of establishment of the said markets, the concerned respondents divided the market area into small plots of land and settled such plots of land and persons desiring to run shops reserving rent for the said plots of lands conferring right upon the tenants Inducted to construct at their cost pucca structures.4. Accordingly, all persons accepted the settlement of plots of lands and constructed structures upon the vacant lands and began to run their shops.5. Accordingly to the petitioner, they are non-agricu...

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Apr 28 1999

Smt. Rekha Rani Banerjee and ors. Vs. the State of West Bengal

Court: Kolkata

Decided on: Apr-28-1999

Reported in: (1999)2CALLT458(HC)

P.K. Sen, J.1. This appeal is at the Instance of claimants and is directed against a decision of Sri R. R. Banerjee, Additional Special Land Acquisition Judge, Alipore. 24 Parganas In a proceedings under section 18 of the Land Acquisition Act.2. By Notification No. 22304 dated 15.11.53, the land in question were acquired for settlement of Immigrants who migrated to the State of West Bengal. Such Notification was published in Calcutta Gazette dated 1.12.53. The land covered under the said Notification are shown in the schedule of the petition under section 18 of the Land Acquisition Act. It appears therefrom that a total area of 3.6168 decimals of land were acquired under C.S. plots No 1120 and 1197 within village Satgachla. P.S. Dum Dum, District 24 Parganas. After such Notification and after such acquisition, the owners of the land were given compensation by the L.A. Collector, 24 Parganas. But It did not satisfy the owners of the land and as such they applied for a reference under se...

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Apr 28 1999

In Re: Premananda Das Vs. Mery Samuel and ors.

Court: Kolkata

Decided on: Apr-28-1999

Reported in: (1999)2CALLT463(HC)

D.B. Dutta, J.1. The instant revisional application is directed against order No.24 dated 26th November, 1990 passed by the learned Civil Judge, Junior Division, second court, Sealdah in Title Execution Case No. 1 of 1995.2. The opposite parties filed Title Suit No. 523 of 1986 fn the second court of Munsif, Sealdah against the petitioner for declaration of their tenancy right under the petitioner in respect of one room of premises No. 40A, Darga Road. P.S. Banlapukur at a monthly rent of Rs. 50/- payable according to English Calendar month and also for Injunction. Subsequently in 1992, the petitioner landlord filed a suit for eviction being Title Suit No. 407/92 in the self-same court against the opposite parties. Both the suits were heard analogously and the learned Munslf was pleased to decree the petitioner's suit and dismissed the opposite parties' suit. The opposite parties preferred two appeals being Title Appeals No. 89 and 91 of 1993 against the said two decrees. The two appea...

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