Kolkata Court May 1999 Judgments
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Commissioner of Income-tax Vs. Basant Investment Corporation
Court: Kolkata
Decided on: May-17-1999
Reported in: [1999]238ITR680(Cal)
1. By this reference application, the following questions are referred to us for our opinion :'1. Whether the finding of the Tribunal that the transactions resulting in a loss of Rs. 17,50,071 were genuine is based on any relevant material or arbitrary ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in not holding that the alleged loss of Rs. 17,56,071 was nothing but a cocked up affairs to reduce the total income of the assessee and as such is not allowable ?'2. The assessee, Basant Investment Corporation, claimed loss of Rs. 17,56,071 in purchase and sale of jute. The Assessing Officer found that originally the assessee has shown purchase of raw jute from Rohini Trader and Exporters Ltd. at Rs. 83,17,141. But, subsequently, it was stated by the assessee that the jute was purchased from four parties, viz., (1) Rohini Trader and Exporters Ltd. Rs. 25,72,048.07 ; (2) Senilis Trading Syndicate Ltd. Rs. 23,39,553.48 ; (3) Olympic General T...
Ruby Rubber Industries Vs. Commissioner of Central Excise
Court: Kolkata
Decided on: May-17-1999
Reported in: 2000(68)ECC50,2000(115)ELT621(Cal)
Ajoy Nath Ray, J.1. This is a writ petition in regard to the pre-condition of deposit ordered by the CEGAT by its reasoned and considered order dated 13-2-1999.2. Pursuant to an earlier order of the Writ Court the matter was reconsidered and deposit of Rs. 20 lac. was called for, plus Rs. from each applicant towards penalty.3. In passing that order the Tribunal halved the total claim observing that prima facie according to them the case was arguable from both sides.4. It is now settled law that in determining the amount of pre-deposit the Tribunal takes into consideration both the financial aspect and the prima facie case.5. The levy of duty and penalty has come upon a finding that several allegedly different legal persons are in fact one and controlled by one Sriram Bhuwalka, who is the head of the H.U.F.6. The names of these legal persons are given at page 4 of the writ petition - some are partnerships and one is a company.7. In the impugned order the Tribunal has observed that: 'The...
Harendra Nath Sen Vs. Broadway Centre
Court: Kolkata
Decided on: May-14-1999
Reported in: (1999)2CALLT425(HC)
D.B. Dutta, J.1. In this application under section 115 of CPC, the order dated 5th January, 1999 passed by the learned Judge, Sixth Bench, Presidency Small Causes Court in Distress Case No. 13 of 1997 has been challenged. By that order the learned Judge refused to allow in full the amendment that was proposed to be made on behalf of the petitioner-defendant in his written objection filed in that case. 2. The opposite party filed the distress case against the petitioner under section 53 of the Presidency Small Causes Court Act for realisation of a sum of Rs. 8640/- towards the rent in arrear for a period of 12 months from July, 1996 to June, 1997 on the allegation that the petitioner was atenant in respect of rooms Nos. 84 and 85 located at 14/2, Old China Bazar Street, Calcutta at a rent of Rs. 720/- per month. A distress warrant was issued by the court in respect of the goods and chattals to be found within the said premises. In pursuance of the distress warrant issued on 10th July, 1...
Lekha Mashi Naya Patel Vs. Gopal Bagla
Court: Kolkata
Decided on: May-14-1999
Reported in: (1999)2CALLT540(HC)
D.B. Dutta, J.1. An order allowing an amendment of plaint in Title Suit No. 130 of 1982 by the Tenth court of civil Judge, Senior Division, Allpore forms the sub-ject matter of challenge in the present revislonal application under section 115 of CPC.2. The plaintiff opposite party filed the suit for recovery of possession of a premises together with plants and machineries described in the plaint schedule and also for arrears of rent and damages.3. The plaintiff's case in substance was as follows. The plaintiff was a land-lord in respect of a piece of land measuring more or less 5 blghas with three corrugated iron structures at 63, Belgachia Road where he erected several machinery for running a saw Mill. Two big structures standing on a portion of the said land were partition in two halves which stands allotted to two tenants. By an agreement entered into by and between the plaintiff and defendants on 3rd November, 1970 the plaintiff let out to the defendants on rent and hire some of th...
indra Bhushan Choubey Vs. Food Corporation of India and ors.
Court: Kolkata
Decided on: May-14-1999
Reported in: [2000(87)FLR827],(2000)IILLJ891Cal
Amitava Lala, J.1. The writ petition is basically made for the purpose of setting aside or quashing the order of his dismissal from service issued by the Zonal Manager (East) of the Food Corporation of India under ref. No. Vig-3(2)/97 dated April 12, 1999 being annexure 'W' to the writ petition and incidentally similar relief in respect of enquiry report of the respondent No. 6.2. As and when the matter was called on for the purpose of final disposal both the petitioners and the respondents commonly cited a judgment reported in Punjab National Bank and Ors. v. Kunj Behari Misra, : (1998)IILLJ809SC along with other matters to visualise the issue relevant for the purpose of consideration. From paragraph 19 of the judgment it appears that whenever the disciplinary authority disagrees with the enquiring authority on any article of charge then before it records its own findings on such charge, it must record its tentative reasons for such disagreement and give to the delinquent officer an o...
Ram Kumar Pal and anr. Vs. the State of West Bengal
Court: Kolkata
Decided on: May-13-1999
Reported in: (1999)3CALLT9(HC),1999CriLJ3868
G.R. Bhattacharjee, J. 1. This criminal appeal is directed against the Judgment and order of conviction and sentence passed by the learned Additional Sessions Judge. Murshidabad in sessions trial No. 1 of March 1995 (Sessions Case No. 220 of 1992). By his impugned judgment and order the learned Additional Sessions Judge has convicted the three appellants/accused persons; namely. Ram Kumar Pal. Golok Behari Pal and Chand Gopal Pal under section 302 read with 34 1PC and sentenced them to imprisonment for life. He has also convicted the appellants Ram Kumar Pal and Golok Behari Pal under section 323 read with section 34 1PC and has further sentenced them to simple imprisonment for one month with a direction that both the sentences shall run concurrently. Being aggrieved by the orders of conviction and sentence the appellants have preferred the present appeal. 2. It may be noted here that the appellant Ram Kumar Pal is the father of the other two appelents Golok Behari Pal and Chand Gopal ...
Jubilee Investments and Industries Ltd. Vs. Assistant Commissioner of ...
Court: Kolkata
Decided on: May-13-1999
Reported in: (1999)155CTR(Cal)397,[1999]238ITR648(Cal)
1. As agreed upon by the both learned counsel for the parties, we heard the application as well as the appeal itself on the merits.2. In this appeal, the petitioner has challenged the impugned order dated April 20, 1999. His only grievance is that though the assessee has a case for interim order, but no interim relief has been given to the assessee for stay of recovery of penalty amount imposed by the Assistant Commissioner of Income-tax, vide the order dated March 8, 1999. The assessee had deducted tax from interest other than interest on securities in the financial year 1996-97 and he has deducted tax to the tune of Rs. 9,67,94,972 as T.D.S., but that has not been deposited to the account of the Central Government within the time allowed under the statute. The delay varied from one month to twelve months in respect of different deposits. For that failure on the part of the assessee, the Assistant Commissioner of Income-tax has initiated penalty proceedings under Section 221 of the In...
Smt. Sandhya Mondal Vs. Sri Aloke Chandra Poddar and anr.
Court: Kolkata
Decided on: May-12-1999
Reported in: I(2000)ACC117,2000ACJ642,(1999)2CALLT410(HC),1999(1)CHN162
B. Bhattacharya, J.1. This revisional application under Article 227 of the Constitution of India is at the instance of claimants of compensation under the provisions of the Motor Vehicles Act, 1988 ('Act') and is directed against Order dated March 16, 1993 passed by the Motor Accidents Claims Tribunal, 6th court, Alipore in M.A.C.C. No. 165 of 1991 thereby awarding compensation of Rs. 25,000/- in favour of the petitioners against the owner of vehicle in terms of section 140 of the Act and dismissing the proceeding against insurance company. 2. In my view, an order of compensation in terms of section 140 of the Act is an 'Award' within the meaning of section 173 thereof and as such this revisional application should be succeed in view of existence of an efficacious alternative remedy. 3. Mr. Roy, the learned advocate appearing on behalf of the petitioners has vehemently contended that an order passed in terms of section 140 ofthe Act is not an 'Award' within the meaning of Chapter Xii o...
The Director, Surad/Calcutta Metropolitan Development Authority Vs. Sm ...
Court: Kolkata
Decided on: May-10-1999
Reported in: (1999)2CALLT443(HC)
S.B. Sinha, J.1. This appeal is directed against the Judgment and order dated 27.8.98 passed by a learned single Judge of this court whereby and whereunder the writ petition filed by the private respondent herein, the following reliefs were claimed :--'A. A writ of or in the nature of Mandamus commanding the respondents to forbear from giving effect or further effect to the Impugned order of requisition and acquisition of the petitioners land in plot No. 2545 of Mouza--Kasba passed, if any, and from giving effect further effect to the Impugned Memo. No. 125/DD(C)/SURAD/ CMDA dated the 1st April, 1996 refusing for granting No Objection Certificate' for sale of the said property as the said land which is in exclusive possession of the petitioners as the same was not Included in the Calcutta Gazette Extraordinary, January 14, 1988 as requisitioned for the East Calcutta Area Development Project (vide annexures 'C' and 'D' to this petition), B. A Writ of Prohibition prohibiting the responde...
State of West Bengal Vs. Gobind Nath Dey and Others
Court: Kolkata
Decided on: May-10-1999
Reported in: (1999)3CALLT495(HC)
S.B. Sinha, J.1. This appeal is directed against a judgment and order dated 8.9.94 passed by a learned single Judge of this court passed in C.O. No. 1309/89 whereby and whereunder the writ application filed by the writ petitioners/respondents was allowed. 89 writ petitioners who were Lower Division Clerks working in the different capacities in the District of Hooghly filed a writ application claiming inter alia the following reliefs:- 'A writ in the nature of Mandamus commanding the Respondents, their officers, subordinates and agents to forthwith refix the petitioners' pay at the same stage at which the pay of their juniors has been fixed from the same date on and from which the petitioners' juniors have been given the higher pay and also to give all arrears of pay upon such re-fixation and to act in accordance with law.'2. The writ petitioners were appointed directly as Lower Division Clerks having the minimum qualification of Matriculate in between 1948 and 1968. They had been promo...
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