Kolkata Court May 1999 Judgments
Unique InvIn Ltd. Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-21-1999
Reported in: (2000)74ITD43(Kol.)
1. This appeal filed by the assessee-company is directed against the order of the CIT(A), Central-I, Calcutta and it pertains to the asst.yr. 1990-91.2. Assessee's claim of share dealing loss was rejected by the AO on the ground that the transactions are not genuine and the CIT(A) having confirmed the action of the AO by taking aid of the decision of the Supreme Court in the case of McDowell & Co. Ltd. vs. CTO (1985) 154 ITR 148 (SC) the assessee-company is before us.3. The facts in short are that during the previous year relevant to the asst. yr. 1990-91, assessee claimed to have purchased shares of Bishnauth Tea Co. Ltd. from M/s. Ishwar Prasad Dewkinandan Ltd. and they were said to have been sold to Poddar Gourepore Ltd. and Sixteen Belvedere (I) Ltd., resulting in loss of Rs. 22,26,000. After adjusting the loss, the assessee-company returned a total income of Rs. 2,620.The case was taken up for scrutiny. Assessing Officer found that the alleged transactions of purchase and sal...
Tag this Judgment!Kinkar Karmakar and ors. Vs. Government of West Bengal and ors.
Court: Kolkata
Decided on: May-21-1999
Reported in: (1999)2CALLT320(HC)
D.P. Sircar-I, J. 1. In this writ application under Article 226 of the Constitution of India the petit1.ioners have challenged the West Bengal Home Guards Act, 1962 and the rules framed thereunder, Including the amendments thereto, alleging violation of the provisions contained in the Articles 14, 16, 19 and 43 of the Constitution by the Respondents, Including State of West Bengal. The petitioners have also prayed for cancellation of the notification bearing No. 5220-HCD/HG-37/95 for striking off the names of the members of the Home Guards from the master roll as soon as the members of the Home Guards would reach the age of sixty years, without payment of any retirement benefit.2. The petitioners claim that they were appointed since the coming in force of the West Bengal Home Guards Act, 1962 and are working till today and performed their duties as prescribed under the said Act and Rules, although in between the dates they were shown to have been dropped out from work from time to time...
Tag this Judgment!Santanu Mukherjee and ors. Vs. Asit Baran Chatterjee and ors.
Court: Kolkata
Decided on: May-21-1999
Reported in: (1999)2CALLT596(HC)
S.B. Sinha, ACJ.1. This appeal is directed against the Judgment and order dated 12.3.97 passed by a learned single Judge of this court whereby and whereundcr the writ application filed by the petitioner/respondent was disposed of by directing :'Having regard to the above and since I am of the view that the premises in question do not come within the definition of 'Government Premises' or 'Public Premises' or 'Slate Premises', and since the petitioner was removed therefrom on the basis of the Impugned memo Issued by the Sub-Divisional Officer, Barrackpore, which was wholly illegal, the same must be quashed. Accordingly, the writ application succeeds. The impugned Memo No. 309/Con dated 10th August, 1992, being annexure 'A' to the writ petition. Is quashed. The Sub-Divisional Officer, Barrackpore. as also the inspector-in-Charge, Khardah Police Station, who acted on the basis of the said Impugned order, are directed to restore to the petitioner the premises from which he was evicted, eit...
Tag this Judgment!The Baranagore Jute Factory Plc (In Liquidation) Vs. the Official Liqu ...
Court: Kolkata
Decided on: May-21-1999
Reported in: (1999)2CALLT589(HC)
The Court 1. In this application the petitioners had prayed for a direction on the Sikkim Bank Limited to allow the petitioner to withdraw, from its account No. 178 maintained with the bank, a sum of Rs. 40 lac for paymentof wages of its workers, and also for necessary directions on the Reserve Bank of India for the release of the moneys in that regard. The facts of the case in short would appear to be that the company had been wound up by an order of the court, and in an application by some of the creditors of the company a scheme was sanctioned by this court by an order dated June 16, 1989 and the committee of management assumed the responsibility of running the business of the company. By an order dated March 11, 1994 the Supreme Court directed the committee of management to deposit a sum of Rs. 8 lac every month with the Registrar, Original Side of this court. The commiltee of management was replaced by another committee by an order dated December 13, 1994, and this order had been ...
Tag this Judgment!Shiva Nand Pandey and Etc. Vs. Bhagwan Das Harlalka and ors.
Court: Kolkata
Decided on: May-21-1999
Reported in: AIR1999Cal321
Satyabrata Sinha, J.1. These appeals raise a question as to whether only because a school has been established allegedly by some Hindi speaking people, they as of right, can claim minority status with a view to get protection under Article 29 and/or Article 30 of the Constitution of India.2. F.M.A. No. 742 of 1987 arises out of a judgment and order dated 4-7-1985 passed in Civil Rule No. 15274 (W) of 1984 whereby and whereunder the writ petition filed by the 1st respondent herein was allowed.3. M.A.T. Nos. 4040 of 1998 and 4099 of 1998 have been filed by the teacher in-charge and the members of the Managing Committee of the school in question known as Anglo Hindi High School against an interim order dated 25th November, 1998 passed by a learned single Judge of this Court whereby and whereunder an order of injunction in terms of prayer (f) and (g) the writ application was granted, inter alia, on the ground that this Court in a decision dated 4th July, 1985 (Bhagwandas Haralalka v. State...
Tag this Judgment!Union of India (Uoi) Vs. Kalyani Breweries Ltd.
Court: Kolkata
Decided on: May-21-1999
Reported in: 1999(113)ELT39(Cal)
S.B. Sinha, J.1. Whether 'beer' is a 'food article' within the meaning of an Exemption Notification No. 125/86-Cus., dated 17-2-1986 has fallen for our decision in this appeal. The said notification reads thus :-'In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under Chapter 39 or 73 or 84 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in processing/Packaging of food articles, from - 788 SEC.XVI.CH. 84 - MACHINERY & MECH. APPLIANCES - CUS.(a) So much of that portion of the duty of Customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 35 per cent ad valorem; and(b) the whole of the additional duty leviable thereon und...
Tag this Judgment!Parekh Marine Agencies Pvt. Ltd. and ors. Vs. the Board of Trustees fo ...
Court: Kolkata
Decided on: May-20-1999
Reported in: (1999)3CALLT401(HC),2001(73)ECC464
Y.R. Meena, J. 1. By this writ petition the petitioner has prayed that respondents be directed to arrange for destuffing of the cargo contained in FCL containers and further direct the respondents that they are not to charge any rent/or demurrage in respect of the containers particulars whereof are given in Annexure 'P'. The respondents be further directed not to debit the petitioner's marine account in respect of the containers In question and respondents be directed to return the empty containers to the petitioner without charging any demurrage or rent in respect of the containers.2. The petitioner No.1 is carrying on business as Shipping Agents. At all material times acted as the agent of a foreign principal, petitionerNo.2.3. 10 Containers of Urea arrived at Calcutta Port from Dubai on 25.6.96 and further 10 containers of Urea arrived at Calcutta from Dubai on 6.10.96. Petitioner duly filed cargo declaration with the respondent port authorities declaring the same as to be Nepal car...
Tag this Judgment!Commissioner of Income-tax Vs. Todi Tea Co. Ltd.
Court: Kolkata
Decided on: May-18-1999
Reported in: [1999]239ITR28(Cal)
Y.R. Meena, J. 1. By this reference application, the Tribunal has referred the following questions for our opinion :'1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that Rs. 10 lakhs was agreed to by both the parties as full and final settlement of the dispute between them in March, 1984, is based on any material or perverse ? 2. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the assessee moved the Calcutta High Court in the Matter No. 338 of 1986 for setting aside the arbitrator's award dated March 14, 1984, so far as it relates to the payment of the balance amount of Rs. 7,00,000 only is based on any material or perverse ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing Rs. 10 lakhs as an allowable deduction in the assessment year 1984-85 ?' 2. The assessee, Todi Tea Co. Ltd., has entered into a contract with Taurus Foundry Private Ltd....
Tag this Judgment!Smt. Bijali Shat and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: May-17-1999
Reported in: (1999)3CALLT167(HC),I(2001)DMC239
1. Heard learned counsel for the petitioners as well as Mr. S. Moitra, learned Addl. P.P. for the State.2. This is an application for granting anticipatory bail to the petitioners. namely. Smt. Bijali Shat. Kakali Shat and Monica Kanthal as they apprehend that they may be arrested by the police in connection with Goghat P.S. Case No. 2 dated 4.1.99 under sections 498A, 323, 379, 406. 504 and 506(2) IPC.3. In course of hearing learned Addl. P.P. contended that in view of the decisions of the apex Court in Salauddin Abdulsamad Shaikh v. State of Maharashtra. 1996 Cal Crl. LR(SC) 130 and in K.L.Verma v. State, 1997 Cal Crl. Lr (SC) 88, High Court or the Court of Session has no power under section 438 Cr PC to grant anticipatory bail without limiting operation of the order to a short period. In other words, he contended that if the Court decides to grant anticipatory ball, it should be granted for specific period of time on expiry of which the applicant under section 438 Cr PC must surrend...
Tag this Judgment!Tapan Kumar Mukhoty Vs. Bank of Madura Ltd. and anr.
Court: Kolkata
Decided on: May-17-1999
Reported in: AIR1999Cal305
ORDERDibyendu Bhusan Dutta, J. 1. These two civil revision cases arise out of two applications under Article 227 of the Constitution of India challenging the legality of three orders being Orders Nos. 22 dated 2-5-95, 24 and 25 dated 8-5-95 passed in a proceeding being O.A. No. 41 of 1994 pending before the Debts Recovery Tribunal, Calcutta. 2. These two cases have a chequered background and the facts relevant for disposal of these two cases may, in short, be stated as follows. The proceeding before the Debts Recovery Tribunal arose out of an application filed on 9-8-94 by the opposite party No. 1 bank against the petitioner under Section 19 of the Recovery of Debts due to Banks and Financial Institutions Act, 1993 (hereinafter referred to as 'The Act of 1993') for a certificate for recovery of a sum of Rs. 21,93,500/- together with interest thereon on the following allegations. The petitioner represented to the bank that he was carrying on a business under the name and style of Mukhot...
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