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Kolkata Court September 1999 Judgments

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Sep 15 1999

Tapati Ghosh Vs. Sm. Parul Barick and ors.

Court: Kolkata

Decided on: Sep-15-1999

Reported in: (2000)2CALLT414(HC)

The Court1. Originally a suit was instituted by one Saliabala Dassi being widow of one Kalipada Barick, since deceased on 21st July, 1965 as available from the original date of verification of the Plaint. 2. Said Shri Kalipada Barick died intestate on 7th November, 1918 leaving behind a Will which was subsequently probated by this Hon'ble Court3. Said Shri Kalipada Barick survived by his widow Smt. Sailabala Dassi, the original Plaintiff, since deceased, three sons namely: Sambhu, Saroj and Sachin and three daughters all are deceased by now. 4. The Probate under the Will prescribes that three daughters will get three houses and three sons would get residue of his properties in equal shares absolutely and forever. 5. There is no provisions for said Smt. Sailabala Dassi, widow of the testator. However, the testator left a very big estate consisting of numerousimmovable properties. The original plaintiff was a Pardanasin Hindu lady having little experience in respect of management of the ...


Sep 14 1999

Commissioner of Income-tax Vs. Kanubhai Engineers (P.) Ltd.

Court: Kolkata

Decided on: Sep-14-1999

Reported in: (2000)158CTR(Cal)219,[2000]241ITR665(Cal)

1. The Tribunal has referred the following questions for our opinion, on an application of the Revenue under Section 256(2) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that once a reassessment proceeding is initiated, the original assessment ceases to exist and cannot be revised by the Commissioner ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in cancelling the order under Section 263 passed by the Commissioner ?'2. The assessment year involved in this case is 1983-84. The original assessment order was completed on November 18, 1985, and thereafter there was a reassessment under Section 147 read with Section 148 of the Income-tax Act.3. On scrutiny of the assessment records the Commissioner found that the assessment order is erroneous and prejudicial to the interests of the Revenue, as the Income-tax Officer has not charged the interest unde...


Sep 10 1999

Ramakrishna Hela Vs. Official Liquidator

Court: Kolkata

Decided on: Sep-10-1999

Reported in: (1999)2CALLT640(HC),1999(2)CHN812

R. Pal, J. The first application which is disposed of by this Judgment is a Contempt application. The second application is a writ application filed by twelve persons challenging the order passed by this court in an earlier contempt application. Both the applications deal with land which belonged to a company known as Bengal porcelain Company Pvt. Ltd. (referred to as the company ). The writ petitioners claim to be purchasers of the land and are referred to in this Judgment as the twelve purchasers.2. The company is now in liquidation. In the course of liquidation, the assets of the company were put up for sale. The sale was advertised. Sree Ram Construction (SRC) offered to purchase the factory and the land of the company at Rs.96 lacs. SRC is the sole proprietary concern of one Dilip Kumar Deb. He was personally present in court and undertook to the court to restart the business and employ the permanent employees/workmen of the company who were on the roll of the company as on the da...


Sep 09 1999

State of West Bengal and ors. Vs. Abdul Kuddus and ors.

Court: Kolkata

Decided on: Sep-09-1999

Reported in: AIR1999Cal73

S.B. Sinha, Ag. C.J. 1. This appeal is directed against ajudgement and order dated 7.11.97 passed by a learned single Judge of this Court whereby and where under the writ petition filed by the writ petitioners claiming, inter alia, the following reliefs:'a) For a writ of or in the nature of Mandamus commanding the respondents, their subordinates or agents to cancel, reject, withdraw or rescind from the impugned order dated 15.12.94 passed by the Assistant Secretary to the Government of West Bengal, Annexure 'H' to the writ application rejecting the proposal for recognition of the proposed Kumarganj Junior High School, Kumarganj, Malda, and to give recognition to the said Junior High School without any delay. b) For a writ of or in the nature of Mandamus directing the Secretary, West Bengal Board of Secondary Education to accord recognition to Kumarganj Junior High School from V to VIII Class out of 16 quotas of Malda District, at an early date, was allowed.' 2. The basic fact of the ma...


Sep 09 1999

Honda Motor Company Limited Vs. Kewal Brothers and anr.

Court: Kolkata

Decided on: Sep-09-1999

Reported in: 2002(25)PTC763(Cal)

Sen Gupta, J.1. In this Motion question is whether ad interim order of injunction already granted in favour of the plaintiff is to be confirmed or vacated or otherwise be modified or not. This Motion is opposed by the defendants.2. The motion is arising out of a suit which is an action against infringement of trademark coupled with passing off against the defendants. Plaintiff/petitioner claims to be a renowned reputed manufacturer and seller of automobiles under the trade name 'Honda'. This Honda mark was registered in Japan in 1948. By reason of the excellence of its products, advertisements and media expositions the reputation of this trademark travelled beyond its Japan border and to all places over the world including India. In substances this mark of the plaintiff has transborder reputation. This mark 'Honda' was got registered by the plaintiff in various countries in the world. It is claimed in the petition that since 1957 mark 'Honda' has been present in India and thereafter fr...


Sep 08 1999

Hukumchand Jute and Industriesltd., Calcutta Vs. Commissioner of Incom ...

Court: Kolkata

Decided on: Sep-08-1999

Reported in: (2000)1CALLT82(HC),[2000]241ITR517(Cal)

Y. R. Meena, J. 1. On the application of the assessee for the assessment years 1981-82 and 1984-85, the following questions are referred by the Tribunal for our opinion :Assessment Year 1981-82 :'1. Whether, on the facts and In the circumstances of the case and on a proper construction of the agreement between the assessee-company and the M. P. Electricity Board, the Tribunal was right In holding that the liability in respect of additional fuel surcharge arose only when the assessee received the bill from the M.P. Electricity Board? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee was not entitled to deduction of liability for additional fuel surcharge amounting to Rs. 25,48,047/- in the assessment year 1981-82?' Assessment Year 1984-86 :'1. Whether, on the facts and In the circumstances of the case arid on a proper construction of the agreement between the assessee-company and the M.P State Electricity Board, the Trib...


Sep 08 1999

Shri Nirode Baran Nandy and ors. Vs. the State of West Bengal and ors.

Court: Kolkata

Decided on: Sep-08-1999

Reported in: (2000)1CALLT465(HC),[2000(86)FLR591]

R. Pal J.1. The petitioners are all sub-Assistant Engineers in the Mechanical Division of the Public Health Engineering Directorate. One of their grievances before the West Bengal Administrative Tribunal was that they had been wrongly denied the right to participate in an interview held by the State Public Service Commission in November 1994 for appointment to the post of Assistant Engineers (Mechanical) in the Directorate. Their writ application which was filed in December 1994 was transferred to the Tribunal under the Administrative Tribunals Act. 1985. An interim order was passed on 30th September 1996 directing the respondents not fill any more posts of Assistant Engineers till the disposal of the application. The application was ultimately dismissed by the Tribunal on 13th January 1998.2. As the facts of the case have been fully set out in the judgment of my learned brother S.N. Bhattacharya, J. It is not necessary to set out the same in extenso again. Only those facts which are r...


Sep 08 1999

Hukumchand Jute and Industries Ltd. Vs. Commissioner of Income Tax

Court: Kolkata

Decided on: Sep-08-1999

Reported in: [2000]107TAXMAN596(Cal)

Meena, J.On the application of the assessee for the assessment years 1981-82 and 1984-85, the following questions are referred by the Tribunal for our opinion:Assessment year 1981-82:'1. Whether, on the facts and in the circumstances of the case and on a proper construction of the agreement between the assessee-company and the M.P. Electricity Board, the Tribunal was right in holding that the liability in respect of additional fuel surcharge arose only when the assessee received the bill from the M.P. Electricity Board ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee was not entitled to deduction of liability for additional fuel surcharge amounting to Rs. 25,48,047 in the assessment year 1981-82 ?' Assessment year 1984-85:'1. Whether, on the facts and in the circumstances of the case and on a proper construction of the agreement between the assessee-company and the M.P. State Electricity Board, the Tribunal was right ...


Sep 07 1999

Shibnath Mukherjee Vs. Webel Power Electronics Ltd. and ors.

Court: Kolkata

Decided on: Sep-07-1999

Reported in: [2000(86)FLR969],(2001)IIILLJ598Cal

Samaresh Banerjee, J. 1. The main writ application was moved by the writ petitioner, inter alia, challenging the charge-sheet issued in connection with the disciplinary proceeding and the order of suspension passed therein.2. The charge-sheet was challenged, inter alia, on the ground that the same is vague and the same has been issued mala fide and without any authority of law and the same is harassing. It is also contended that the charge-sheet and the suspension has been issued in excess of jurisdiction and the same is not based on any materials. It was also contended that the biased and closed mind of the disciplinary authority is manifest on the charge-sheet. On moving the aforesaid writ application ALTAMAS KABIR, J. was pleased to direct that the enquiry proceeding will continue and the final order may be passed but no effect of the same will be given.3. During the pendency of the writ application the instant application has been made by the petitioner being CAN 3425/1999, wherein...


Sep 06 1999

Jayanta Kumar Ghose Vs. Industrial Investment Bank of India Ltd.

Court: Kolkata

Decided on: Sep-06-1999

Reported in: (2000)1CALLT262(HC),[2001(88)FLR87]

The Court 1. The petitioner claims to be a member of the Other Backward Classes, 'O.B.C.' for short. According to the petitioner, pursuantto an advertisement published by the respondent Bank for filling up ten posts of Management Trainees, he was asked to appear at an Interview at the Head Office of the Bank on 5th April, 1997. It is the petitioner's case that no written test was held and the petitioner was orally Interviewed along with other general candidates.2. It is the petitioner's grievance that the respondent Bank did not reserve the requisite number of posts meant for O.B.C. candidates as per the 200 point roster introduced by Office Memorandum dated 22nd October, 1993. of the Government of India. According to the petitioner, the respondent Bank was required to reserve two of the ten vacant posts for O.B.C. candidates in terms of the said 200 point roster, which It failed to do so.3. It is also the petitioner's grievance that, although, in the case of O.B.C. candidates some rel...


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