Kolkata Court July 1999 Judgments
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In Re : Shri Jhalu Roy and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-26-1999
Reported in: (2000)3CALLT391(HC)
T. Chatterjee, J. 1. By consent of parties, this writ application was taken up for hearing and as the learned counsel for the parties submitted before me that in view of the involvement of question is issue in this writ application, no direction for filing affidavits would be required and the writ application Itself could be treated as on day's list and disposed of. 2. In view of the stand taken by the learned counsel for the parties I hear them and this writ application is now being disposed of by this judgment.3. This case has a chequered history. The writ petitioner Nos. 1 to 4 are the members of the teaching staff of Kamal Dight Sarkaru Sarkar, Junior High School, Village Kamaldighl, P.O. Dhums Dlghl, Dist. Malda (herein after referred to as the 'said school). The writ petitioner Nos.5 to 8 are the members of non teaching staff of the said school and the writ petitioner No.9 is the secretary of the said school. In the year 1994, the President and the secretary of the school along w...
Ganpati Enterprises Vs. Commissioner of Customs
Court: Kolkata
Decided on: Jul-26-1999
Reported in: 2000(67)ECC39,1999(113)ELT394(Cal)
Ajoy Nath Ray, J.1. None for the respondents. When the writ petitioner's goods arrived, those were warehoused and the writ petitioner paid provisional duty to the extent of Rs. 3,01,032/-.2. The goods which were secondhand synthetic clothes, thereafter caught fire and were totally destroyed in the warehouse. In spite of requests from the writ petitioner no survey was made by the. respondents and no refund of duty was allowed.3. In this matter, there is. nothing to be surveyed because the goods have all perished. As a result the writ petitioners are entitled to total refund of the provisional duty because they have not been able to import any goods on the basis thereof into India.4. As such, this writ application succeeds. Within a fortnight of service of copy order the respondents and their concerned officers or agents shall refund to the writ petitioner a sum of Rs. 3,01,032/-.5. It is made clear that no warehouse rent shall be deducted from the above sum. In case any warehouse rent i...
Raju Dutta and ors. Vs. Bar Council of West Bengal and ors.
Court: Kolkata
Decided on: Jul-23-1999
Reported in: (2000)1CALLT289(HC)
The Court1. This is a writ petition made by the Students of Fifth year LL.B course under the University of Calcutta, admitted In the year 1996. At present the petitioners are Students of Third year of such course.2. At the time of admission, a syllabus was handed-over by the University of Calcutta to the students as prescribed by the Bar Council of India. TheStudents after getting admission started their studies on the basis of such granted syllabus.3. In October 1997 and also in April 1998, Bar Council of India Issued two Circulars giving a revised curriculum In respect of the Students of the Five years law course and by such curriculum several other subjects were introduced.4. The curriculum prescribed that the courses are to be incorporated by the University for the academic year 1998-99.Now two questions arose before this court:(1) Whether In the mldest of the academic year, several courses other than syllabus can be introduced and if so whether the same will be suffering to the St...
Commissioner of Income-tax Vs. Century Enka Ltd. (No. 1)
Court: Kolkata
Decided on: Jul-22-1999
Reported in: [1999]239ITR802(Cal)
1. By this reference application, the Tribunal has referred the following questions set out at page 2 of the application for our opinion :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing deduction in computing the capital employed under Section 80J of the Income-tax Act, 1961, and the amount of Rs. 1,45,206 being the expenditure on incomplete capital jobs ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the fixed deposit of Rs. 5,13,36,000 should be included in the capital employed for the purpose of Section 80J of the Income-tax Act, 1961 ?'2. In the first original assessment, the assessee claimed a sum of Rs. 1,45,206 representing expenditure on incomplete capital jobs, should be taken into account in the capital employed for the purpose of Section 80J of the Income-tax Act, 1961. Similarly, the assessee claimed a sum of Rs. 5,13,36,000, which was in the bank...
Commissioner of Income-tax Vs. Century Enka Ltd. (No. 2)
Court: Kolkata
Decided on: Jul-22-1999
Reported in: [1999]239ITR804(Cal)
Y.R. Meena, J.1. By this reference application, the Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provision of Rs. 40,66,158 on account of liability for countervailing customs duty on import of polyamide chips was allowable as deduction on the basis of the show-cause notice ?'The assessee-company is engaged in manufacture of nylon yarn. During the previous year, the assessee claimed that a liability of Rs. 40,66,167 accrued on account of the countervailing customs duty on import of polyamide chips and claimed deduction of that liability. The Income-tax Officer did not allow the liability on the ground that no provision has been made in the accounts. Notice of demand regarding the liability has been received on March 15, 1979, after the year ending. Year ending is September 30, 1978. The liability has also been challenged in the Bombay High Court. The Bombay High C...
Md. Ayub Alias Md. Ayub Ali Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-21-1999
Reported in: (1999)2CALLT619(HC),1999(2)CHN532,1999CriLJ3995
G.R. Bhattacharjee, J.1. The aforesaid two criminal appeals and the death reference are being disposed of by this Judgment and order as they arise out of the same trial. By his Impugned Judgment Sri Milan Chatterjee, Addl. Sessions Judge, Hooghly convicted both the appellants under section 148/149/302 1PC and sentence the appellant-accused Md. Ayub to Imprisonment for life and appellant accused Md. Kayoom to death. The present appeals and the death reference arise out of orders of conviction and sentences passed by the said Addl. Sessions Judge, Hooghly. It is also to be mentioned here that the Addl. Sessions Judge framed charge against 22 accused persons including the present appellants under various sections, such ss. 148,149,302 , 120B, 379, 427 IPC and sections 3 & 5 of the I.E. Act, but In course of trial at the stage of examination of the accused persons under section 313 Cr.PC the Addl. Sessions Judge by his order dated 29.8.95 acquitted as many as 20 accused persons under secti...
Navneet Kumar Didwania Vs. Galaxy Manufacturing and Trading Company Pr ...
Court: Kolkata
Decided on: Jul-21-1999
Reported in: (1999)3CALLT490(HC)
The Court 1. This is an application for stay of trial of the suit No.349 of 1999 and also for hearing of all other proceedings pending thereunder and operation of the interim order dated 25th June. 1999 passed in an application being Tender No. 1230 of 1999. The stay has been prayed for on the ground that the instant suit is a later one in order of time than the applicant's suit being suit No. 286 of 1999.2. Mr. P.C. Sen, learned senior Advocate, appearing with Mr. A.K.Panja, Miss Tapati Ghosh, Mr. A.P. Ghosh and Mr. S.N. Mukherjee, Advocates, submits that admittedly his client's suit was instituted earlier and the matter in issue therein is also directly and substantially in issue in the later suit. It is submitted that though there are other defendants in later suit viz., defendant Nos. 2,3 and 4 and they are not parties to the earlier suit but, no relief has been claimed against them, so in essence the later suit has been filed against the plaintiff in suit No.286 of 1999. In substa...
Controller of Estate Duty Vs. Smt. Savitri Devi Khaitan
Court: Kolkata
Decided on: Jul-20-1999
Reported in: [1999]240ITR865(Cal)
1. By this reference application, the Tribunal has referred the following questions, set out at page 2 of the application for our opinion :'1. Whether, on the facts and in the circumstances of the case, when an order under Sections 58(3), 62/59 of the Estate Duty Act, 1953, may be either under Section 59(a) or under Section 59(b) of the said Act, the presumption of the Tribunal that it was passed under Section 59(a) of the said Act is based on relevant material or arbitrary ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the order under Section 59(b) of the Estate Duty Act passed by the Assistant Controller of Estate Duty ?'2. In question No. 1, the Revenue has challenged that the presumption of the Tribunal that an order was passed under Section 59(a) of the Act was not based on the relevant materials and the finding is arbitrary.3. Learned counsel for the assessee has placed the entire paper book which was before the Tri...
New India Assurance Co. Ltd. Vs. Bishwanath Das and anr.
Court: Kolkata
Decided on: Jul-20-1999
Reported in: 2000ACJ1138
S.B. Sinha, Actg. C.J. and M.H.S. Ansari, J. 1. This appeal under Section 30 of the Workmen's Compensation Act is directed against a judgment dated 7/20.2.1997 passed by the Commissioner, Workmen's Compensation, West Bengal (2nd court) in Claim Case No. 755 of 1995.2. Although the matter has been listed under the heading application, as we find substantial question of law is involved in this appeal, we take up the matter for hearing and the same is being disposed of.3. The fact of the matter lies in a very narrow compass. The applicant-respondent herein was a khalasi in vehicle No. WB-03-8097. While the said vehicle was going from Digha to Ranaghat there was a head-on collision in between the said vehicle and another vehicle coming from opposite direction as a result whereof, he sustained injuries on his neck, both legs, hands and shoulders. The claimant herein had examined a doctor, PW 2, who has assessed his injury as 100 per cent as the victim is unfit for the job of khalasi.4. The ...
P.G. Modak Vs. Board of Trustees for the Port of Cal.
Court: Kolkata
Decided on: Jul-20-1999
Reported in: 1999(114)ELT799(Cal)
Ajoy Nath Ray, J.1. This is an application made by a Customs House Clearing Agent for relief from certain bills raised on them by the Port Authorities, the amounts thereof aggregating some Rs. 11 lac. and odd.2. The bills cover clearances made by the agent during the months of April to July, 1988. Prior to May, 1988 the Port Authorities allowed 15 days free time for storing full container loads on Port areas.3. From May, 1988 the time was abridged to 7 days only.4. When the concerned goods were cleared, however, the Port Authorities raised bills on the writ petitioners allowing them 15 days free time for storage.5. The storage charges for the days in excess of 15 were duly paid and the goods cleared. The writ petitioners thereafter delivered the goods to the parties for whom they were acting as agents in the Customs House and the Port areas. It appears that these parties who had imported the goods were certain Agarwalas of Cotton Street.6. One year later the Port Authorities discovered...
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