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Kolkata Court May 1999 Judgments

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May 05 1999

Md. Firoj Ali and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: May-05-1999

Reported in: AIR1999Cal260

ORDERP.K. Samanta, J. 1. A Councillor of Suri Municipality and an owner of a Stall in Commercial Complex II of Suri Municipality have filed this writ petition for commanding the Respondent/Municipality not to give any effect to the resolution of the Board of Councillors of the said Municipality dated 28th July, 1998 for construction of new stalls at Suri Masjid Bari More (four point junction at Suri Police Station) and at the side of the road on me outer boundary limit of market complex No. II near Suri Bus Stand. The said resolution was taken by a majority decision of the Board of Councillors while the petitioner No. 1 objected to such proposal. This writ petition was moved as the Respondent/Municipality published in a local daily on 5th August, 1998 a notification dated 4th August, 1990 inviting applications for allotment of such stalls which will be constructed in the places as above pursuant to the said resolution. It may be stated herewith that it was decided by the said resolutio...


May 04 1999

Commissioner of Income-tax Vs. Padmavati Raje Cotton Mills Ltd.

Court: Kolkata

Decided on: May-04-1999

Reported in: [1999]239ITR355(Cal)

1. By this reference application at the instance of the assessee and at the instance of the Revenue, the following questions, set out at pages 10 and 11 of the paper book, are referred for our opinion :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the payment of market fees to the Market Committee, Sirsa, amounting to Rs. 35,384 is hit by Section 40A(3) of the Income-tax Act, 1961, and hence not allowable as business expenditure in the computation of the assessee's business income for the assessment year 1984-85 ? Whether, on facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) to the effect that provision in respect of liability towards interest amounting to Rs. 41,666 payable to the Government of Haryana on arrears of purchase tax for the assessment year 1984-85 is not hit by the provisions of Section 43B of the Act, 1961 ?' The assessee ...


May 04 1999

Commissioner of Income Tax Vs. Padmavati Raje Cotton Mills Ltd.

Court: Kolkata

Decided on: May-04-1999

Reported in: (1999)155CTR(Cal)540

ORDERBy the Court:By this reference application at the instance of the assessee and at the instance of the Revenue the following questions, set out at pp. 10 and 11 of the paper book, are referred for our opinion'Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the payment of market fees to Market Committee, Sirsa, amounting to Rs. 35,384 is hit by section 40A(3) of the Income Tax Act, 1961, and hence not allowable as business expenditure in the computation of the assessee's business income for the assessment year 1984-85 ?''Whether, on facts and in the circumstances of the case, the Tribunal was justified in upholding the order of Commissioner (Appeals) to the effect that provision in respect of liability toward interest amounting to Rs. 41,666 payable to the Government of Haryana on arrears of purchase-tax for assessment year 1984-85 is not hit by the provisions of section 43B of the Act, 1961?'2. The assessee is a company carrying on ...


May 01 1999

Workmen, Rep. by South Eastern Roadways Workmen's Union and Anr. Vs. I ...

Court: Kolkata

Decided on: May-01-1999

Reported in: (2000)ILLJ1367Cal

M.H.S. Ansari, J. 1. In the instant writ petition the 1st petitioner is the workmen Union and 2nd petitioner is its General Secretary. Petitioners have questioned the Award passed by the Eighth Industrial Tribunal, West Bengal in Case No. VIII-74/88 which was referred to it by the State Government Order No. 239/IR/4L-6-86 dated January 30, 1988. The said Award has been published in pursuance of Section 17 of the Industrial Disputes Act, 1947 (for short the Act).2. Three issues were referred to the learned Tribunal under Section 10 of the Act, for adjudication, and the same read as under:'1. Whether order dated November 28, 1985 transferring Shri B.N. Sharma from Entally Unit to Barabazar Unit is justified? To what relief, if any, is he entitled? 2. Whether lock-out of the establishment at 25, Dr. Suresh Sarkar Road, Calcutta-700 014 with effect from March 11, 1986 and lockout of the establishment at 134/4, M.G. Road, Calcutta-700 007 with effect from April 8, 1986 are justified? To wha...


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