Kolkata Court July 1999 Judgments
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Commissioner of Income Tax Vs. Bheruka Public Welfare Trust
Court: Kolkata
Decided on: Jul-28-1999
Reported in: [1998]106TAXMAN311(Cal)
Y. R. Meena, J. By this reference application, the Tribunal has referred the following two questions for our opinion :-Whether, having regard to the fact that the assessee had income from the shares of a company in which the donor of the said shares had substantial interest within the meaning of section 13(2)(h) read with 13(1)(c) of the Income Tax Act, 1961 ('the Act'), the Tribunal was correct in law in holding the provisions of section 13(2) of 1 he said Act were riot attracted ?Question raised in R.A. No. 22 (Cal.) of 1988:Whether, on the facts and in the circumstances of the case and on a proper interpretation of section 2(15) of the Income Tax Act, 1961, the Tribunal is correct in law in holding that depreciation claimed in the accounts by the assessee was an outgoing for the purpose of determination of income in terms of section 11 (1) of the Income Tax Act, 1961 and in that view deleted the addition so made in this regard ?'2. The assessee is a trust. The trust received donatio...
Jaid Ali Mollah and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-27-1999
Reported in: (2000)1CALLT294(HC)
G. R. Bhattacharjee, J.1. As many as 92 writ petitioners who are all residents of village Bhatipota, Mouza Gangapur, P.S. Bhangore, Dist. South 24-Parganas have flied the present writ petition challenging the requisition and acquisition processes Initiated by the authorities of the State Government in respect of their lands aparlalnlng to Gangapur mouza for the purpose of setting up an integrated leather complex there. As submitted, it is the case of the petitioners that they are in occupation of the concerned lands either as owners or as Bargadars and they are all cultivators and have cultivated their high yielding lands from which they maintain their livelihood and the State Government cannot requisition such lands for the aforesaid purpose and al any rate before taking possession of the lands the State Government should prepare appropriate scheme for rehabilitation of the land losers. It is also contended that so much of land as sought to be acquired by the Government is not necessa...
Mmc Exports Limited Vs. New Toyo Sea Foods Company Limited
Court: Kolkata
Decided on: Jul-27-1999
Reported in: (1999)3CALLT52(HC)
S.B. Sinha, J. Whether a conditional decree based on purported admission can be passed under Chapter XIIIA of the Original Side Rules of this Court is in question in this appeal.2. The fact of the matter is as follows:-The repondent filed a suit marked as Civil Suit No. 247 of 1998 in the original side of this Court claiming, Inter alia, the following reliefs: - 'a) Decree for US $ 40.000 (Forty thousand); b) in the alternative a decree for the sum of money in Indian rupees, equivalent to the sum of US $ 40,000 (Forty thousand) at the rate of exchange at the date of the decree; c) Interest; d) Receiver; e) Costs including Court fees paid: f) Further and other reliefs as may be just.' 3. In the said suit allegedly on the basis of certain admissions made by the appellant herein to pay a part of the amount, a summons was taken out purported to be .under Chapter XIIIA of the said Rules. An objection to the said prayer of the plaintiff was made, by the appellant herein, inter alia, on the g...
Smt. Lalita Almal Vs. Smt. Jyotsna Debi and ors.
Court: Kolkata
Decided on: Jul-27-1999
Reported in: (1999)3CALLT131(HC)
S. B. Sinha, J. 1. The plaintiff-decree-holder is the appellant. Shefiled a suit in this Court for eviction of one Chandra Bhusan Chatterjee which was registered as Civil Suit No. 1646 of 1993. The said suit was decreed. The said decree was put in execution. 2. The respondent herein who claims to be a tenant of the appellant has filed another suit questioning the validity of the said decree. He filed an application for injunction. The said prayer for injunction was refused. Thereafter he filed an application in the execution case raising the same contention which was raised in his suit to the effect that he was a tenant in respect of two rooms on the ground floor and one room on the top floor of the said premises. 3. According to the respondent, as his tenancy is protected under the West Bengal Premises Tenancy Act, in terms of a letter dated 23rd March, 1963 he could not be evicted in execution of the said decree to which he was not a party. The learned trial Judge upon referring to t...
Smt. Sunanda Chakladar Vs. State of West Bengla and ors.
Court: Kolkata
Decided on: Jul-27-1999
Reported in: (1999)3CALLT277(HC)
S. B. Sinha, J.1. The petitioner in this writ application has, inter alia, prayed for the following reliefs:'a) a writ in the nature of Mandamus commanding the respondents and/ or their servants and/or their agents to forthwith confirm and/ or approve the service of your petitioner in a permanent nature and to pay all the service benefits to your petitioner with effect from February 6. 1968/ 9.3.72 that is to say salary and other usual allowances to your petitioner in accordance with law and further commanding the respondents and/or their servants and/or their agents to cancel and/or withdraw and/or rescind the order and/or Memos and/or Circulars standing on the way of your petitioner denying the benefit as prayed for ; b) a writ in the nature of Certiorari directing the respondents and/ or their servants and/or their agents to send unto this Hon'ble Court the records of the entire proceeding including the decision and/or Memos and/or orders culminating thereto so that conscionable jus...
Commonwealth Development Corporation Vs. Ricochet Commercial Pvt. Ltd. ...
Court: Kolkata
Decided on: Jul-27-1999
Reported in: (1999)3CALLT155(HC)
S.B. Sinha, ACJ.1. This appeal Is directed against a Judgment and order dated 13.5.99 whereby and whereunder an interim order granted by the said court was directed to continue with certain clarification. The said order was passed in a suit filed by the 1st respondent herein, inter alia. praying for the following reliefs:-'a) Declaration that any settlement, arrangement and/or agreement arrived at by and between the defendants Nos.2 and 3 for acquisition of the entire shareholding of the defendant No. 3 of and in the defendant No. 3 of and in the defendant No. 1 by the defendant No. 2 and/or his associates, is Illegal, null and void; b) Decree for delivery up of any settlement, arangement and/or agreement referred to in prayer(a) hereinabove and the same be cancelled and adjudged void: c) Perpetual injunction restraining the defendants and each one of them from giving any effect or further effect to any settlement, arrangement and/or agreement made by and between the defendants or any ...
Milan Kumar Pradhan and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jul-27-1999
Reported in: AIR1999Cal5
ORDER1. Both the writ applications involving same questions of fact and law were taken up for hearing together and are being disposed of by this common judgment.2. These two writ applications by way of Public Interest Litigation arise out of the alleged acts of omission and commission on the part of the authorities of Burn Standard Ltd., a Public Sector Undertaking, in relation to (i) E. E. Platform Construction; (ii) Contract in relation to Essar Oil, and (iii) Disposal of sheet piles.3. So far as the Construction of E. E. Platform is concerned, the case of the petitioners appears to be that a sub-contract has been granted to a person who was not the lowest offerer. It is alleged that the order of entire work of both Duke Offshore and Dolphin Offshore had been given separately as a result whereof the company has incurred a loss of Rs. 1.05 crores. It is further alleged that the company had granted advance to the contractor by way of working capital contrary to the terms of contract.4....
Drug Controller General of India and anr. Vs. West Bengal Small Scale ...
Court: Kolkata
Decided on: Jul-27-1999
Reported in: AIR1999Cal133
1. The instant appeal is directed against a Judgment and order dated 14-2-97 reported in : AIR1997Cal186 passed by a learned Single Judge in C.O. No. 5043 (W) of 1996 whereby and whereunder the Notification No. G.S.R.-793 (E), issued under Section 26A of the Drugs and Cosmetics Act, 1940 (in short the Act) and published in the Gazette dated 13th December, 1995 was quashed and set aside.2. By the impugned Notification dated 13th December, 1995 a prohibition on manufacture, sale and distribution of fixed dose combination of Hydroxyquinoline group of drugs with any other drug, except for preparations meant for external use, was imposed.3. The impugned Notification has been issued in exercise of the power vested in the Central Government under Section 26A of the Act which reads as under :--'Power of Central Government to prohibit manufacture, etc. of drug and cosmetic in public interest.-- Without prejudice to any other provision contained in this Chapter, if the Central Government is sati...
Caledonian Jute Industries Ltd. and ors. Vs. Board for Industrial and ...
Court: Kolkata
Decided on: Jul-27-1999
Reported in: [2001]105CompCas965(Cal)
1. The instant two appeals are filed assailing the order of the learned single judge dated April 16, 1999, passed in a bunch of applications in Writ Petition No. 2655 of 1997. Both the appeals, have therefore, been taken up, heard analogously and are being disposed of by their common judgment. 2. Appeal No. 320 of 1999 is filed by the writ petitioner, Caledonian Jute and Industrial Ltd. (for short the company). 3. Appeal No. T-739 of 1999 is filed by the State Bank of India, respondent No. 3 in the said Writ Petition No. 2655 of 1997 (for short SBI). 4. The appellant-company filed the Writ Petition No. 2655 of 1997, claiming, inter alia, (i) questioning the order dated November 20, 1997, passed by the Board for Industrial and Financial Reconstruction (for short BIFR) ; (ii) direction upon the officer-in-charge, Maheshtala Police Station to render necessary protection to the writ petitioner for opening and operating the mill ; and (iii) direction upon the Additional Labour Commissione...
Deputy Commissioner of Vs. Central Concrete and Allied
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jul-26-1999
Reported in: (2000)74ITD288(Kol.)
1. Since the issue involved in these three departmental appeals for the successive years and also the Cross Objections filed by the assessee is common, they have been consolidated and a common order is being passed for the sake of convenience.2. The following common ground for all the three years has been taken up by the department in all the appeals : 1. That, on the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals)-I, Calcutta, erred in deleting the following disallowances made by the Assessing Officer for assessment year 1985-86 : (i) Rs. 35,000 out of salaries etc. paid to the wives of the directors; 2. That, on the facts and in the circumstances of the case, the learned Commissioner of Income-tax (Appeals)-I, Calcutta, erred in the directing the Deputy Commissioner to delete the following disallowances of the payment of gratuity for the assessment years 1986-87 and 1987-88 respectively : 3. That, on the facts and in the circumstances of ...
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