Kolkata Court January 2000 Judgments
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In Re : the National Small Industries Limited with Exparte : Rajanikan ...
Court: Kolkata
Decided on: Jan-06-2000
Reported in: AIR2000Cal167,(2000)2CALLT270(HC)
The Court 1. Both the aforesaid applications are similar in nature and between the similar set of parties. Both are indebted to National Small Industries Corporation Limited creditor hereunder.2. On 5th May, 1986, a decree was passed in the Ordinary Original Civil Jurisdiction of High Court at Calcutta as against both the debtors hereunder. The insolvency applications as above are in the nature of execution of such decree as against such debtors.3. The applications were made on 26th June, 1998 basically with similar nature of statements which are as follows :--'.....(a) The said Rajanlkant Hlmmatlal Kampanl and Sudarshan Ralwere served a notice under section 9(3) of the Presidency Towns insolvency Acts (Act 3 of 1909) in the prescribed form and served under registered cover both their respective present residential address and also at their business place at No. 11 Pollock Street, Calcutta within the aforesaid Jurisdiction specifying the amount due under the Decree dated 5th day of May...
Sri Anukul Kumar Ghose Vs. Smt. Chhanda Ghose
Court: Kolkata
Decided on: Jan-05-2000
Reported in: (2000)1CALLT385(HC),II(2000)DMC74
V. K. Gupta, J.1. This appeal is directed against the judgment and decree dated 28th November, 1984 in Matrimonial Suit No. 14 of 1984 whereby the learned Additional District Judge, 2nd court, Alipore, 24-Parganasdismissed the suit filed by the appellant-husband against the respondent-wife. The brief facts leading to the filing of the suit are that the appellant and the respondent were married on 4th July, 1973 accordingly to Hindu Rites. Right from the date of their marriage, the relation between the spouses became strained and estranged resulting in the appellant filing a suit for divorce under section 13 of the Hindu Marriage Act in 1976. This suit however was dismissed in 1978. On 26th November, 1982, the appellant obtained a decree for restitution of conjugal rights under section 9 of the Hindu Marriage Act against the respondent. Even though this decree was passed ex-parte, the respondent undoubtedly had the knowledge of the passing of the decree because she filed an application ...
Jiban Kumar Das Vs. Bijoy Kumar Mukherjee
Court: Kolkata
Decided on: Jan-05-2000
Reported in: (2000)1CALLT560(HC)
B. Bhattacharya, J. 1. Instead of hearing the application filed by the petitioner being CAN No. 9571 of 1999, the main revlslonal application was heard on merit with the consent of the learned advocates for the parties.2. This revlslonal application under section 115 of the Code of Civil Procedure is at the instance of an applicant for grant of probate and is directed against order dated November 20, 1997 passed by the District Delegate, Howrah in Probate Case No. 39 of 1997 thereby adding the present opposite party in the said probate proceeding.3. The sole question that arises for determination in this revlslonal application is whether a person who has entered into an agreement for purchase of the property covered by the Will with the testatrix is a necessary party to a proceeding for grant of probate of a Will alleged to have been executed by the testatrix.4. There is no dispute that the opposite party filed a suit for specific performance of the contract for sale against Meera Devi...
Commissioner of Income-tax Vs. Sijua (Jheria) Electrical Supply Co. Lt ...
Court: Kolkata
Decided on: Jan-05-2000
Reported in: [2000]242ITR404(Cal)
1. On an application under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case and in the absence of any nexus between the earning of interest income from fixed deposit and the expenditure by way of gratuity, the Tribunal was justified in law in holding that the payment of gratuity amounting to Rs. 89,572 is an allowable expenditure within the meaning of section 57(iii) of the Income-tax Act, 1961, and in that view deleting the addition of the same amount ?'2. The assessee carried on business in generation and supply of electricity till 1975 which was taken over by the Bihar Government under the Bihar Electricity Supply Undertakings (Acquisition) Ordinance, 1975. The compensation was paid in terms of the Ordinance, 1975. Thereafter, the asses-see has continued the employment of some of the employees for earning the interest income assessable under the head 'Income from ...
Pilcom Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-04-2000
Reported in: (2001)77ITD218(Kol.)
1. These two appeals have been filed by both the sides against the order of the CIT(A) dated 28-12-1998. Since the issues involved are common in both the appeals, they have been consolidated and a common order is being passed for the sake of convenience.2. The assessee before us is Pak-Indo-Lanka-Joint Management Committee (known in short as PILCOM), which is actually a committee formed by the Cricket Control Boards/ Associations of three countries viz., Pakistan, India and Sri Lanka, formed for the purpose of conducting the World Cup Cricket Tournament for the year 1996 in these three countries.Actually, International Cricket Council (ICC) is a non-profit making organisation having its Headquarters at London, which controls and conducts the game of cricket in the different countries of the world.ICC has got nine full members and twenty associate members. In a special meeting of ICC held on 2-2-1993 at London, India, Pakistan and Sri Lanka were selected, on the basis of competitive bi...
Calcutta Municipal Corporation and anr. Vs. Indian Automobiles (P) Ltd ...
Court: Kolkata
Decided on: Jan-04-2000
Reported in: AIR2000Cal135
ORDERBhaskar Bhattacharya, J.1. This revisional application under Article 227 of the Constitution of India is at the instance of Calcutta Municipal Cor-poration and is directed against order dated February 26, 1999 passed by the Municipal Assessment Tribunal, Calcutta Municipal Corporation in Appeal No. MVA 1211 of 1996 and 1212 of 1996 thereby reducing the annual valuation of the Premises No. 2, Mozaffar Ahmed Street, Calcutta for the periods commencing from 4th quarter of 1984-85 and 4th quarter of 1990-91.2. There is n,o dispute that the disputed property is a nine storied building used for commercial purposes and the opposite party leased the same to one Shri Banwarilal Passoari at a monthly rental of Rs. 75,000/-The Municipal authority assessed the valuation of the property at Rs. 18,80,600/- and Rs. 21,63,560/- with effect from 4th quarter of 1984-85 and 4th quarter of 1990-91 respectively.3. Being dissatisfied, the opposite party preferred the aforesaid two Municipal Appeals and...
Commissioner of Income-tax Vs. Andaman Timber Industries Ltd.
Court: Kolkata
Decided on: Jan-04-2000
Reported in: (2000)158CTR(Cal)458,[2000]242ITR204(Cal)
Y.R. Meena, J. 1. On an application under Section 256(1) 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 law in holding the view that the assessee in the present case was eligible for deduction under Section 80HH of the Income-tax Act, 1961, in respect of transport subsidy received by it ?'2. The return was filed on September 30, 1985, disclosing a total income of Rs. 29,98,041. Subsequently, another return was filed on September 30, 1986, in VDIW Scheme disclosing a total income of Rs. 35,56,620. The relevant assessment year is 1985-86 and the year ending is on March 31, 1985. During the course of assessment, the Assessing Officer found that the assessee has claimed the benefit of Section 80HH of the Income-tax Act, 1961, on profits and gains derived from an industrial undertaking which includes the grant of subsidy of Rs. 6,29,871 under the Transport Subsidy Scheme, 1971. The ...
State of West Bengal Vs. Anwar Alias Answar Alias Anwar Rehman
Court: Kolkata
Decided on: Jan-04-2000
Reported in: 2000CriLJ2189
S. Barman Roy, J.1. Both these matters are being disposed of by this common judgment as they arise out of the same case between the same parties.2. By the application being C.R.R. 2582/97 Under Section 482, Cr.P.C. petitioner has prayed for quashing the cognizance taken by the Ld. Special Judge, 24-Parganas (South) in Special Case No. 6(5) 97 Under Sections 21/29 of the Narcotic Drugs and Psychotrophic Substances Act.3. By C.R.A.N. 1015/97 Under Section 482, Cr.P.C, petitioner being the State of West Bengal has prayed for review of the order dated 8-8-97 passed by another Division Bench of this Court by which accused/O.P. was granted bail pending trial of the aforesaid case. This application has been filed by the State pursuant to some directions issued by the Apex Court by order dated 13-11-97 in S.L.P. (Cri) No. 3356/97.4. For better appreciation of the issues involved, brief narration of some facts of the case is considered necessary.5. Acting upon a secret information, on 24-1-97 p...
Pilcom Vs. Income Tax Officer
Court: Kolkata
Decided on: Jan-04-2000
Reported in: [2000]77ITD218(Cal)
ORDERS. Bandyopadhyay, A.M. :These two appeals have been filed by both the sides against the order of the Commissioner (Appeals) dated 28-12-1998. Since the issues involved are common in both the appeals, they have been consolidated and a common order is being passed for the sake of convenience.2. The assessee before us is Pak-Indo-Lanka-Joint Management Committee (hereinafter referred to as the PILCOM), which is actually a committee formed by the Cricket Control Boards/Associations of three countries viz., Pakistan, India and Sri Lanka, formed for the purpose of conducting the World Cup Cricket Tournament for the year 1996 in these three countries. Actually, International Cricket Council (hereinafter referred to as the ICC) is a non-profit making organisation having its Headquarters at London, which controls and conducts the game of cricket in the different countries of the world. ICC has got nine full members and twenty associate members. In special meeting of ICC held on 2-2-1993 at...
Alok Kumar Ghosal and ors., Nidhan Mondal, Anuradha Mitra (Ghosh), Bin ...
Court: Kolkata
Decided on: Jan-01-2000
Reported in: (2001)1CALLT535(HC)
ORDERS.K. Sen, J. 1. All the writ petitions being C.O. 12178(W)/95, C.O. 4949(W)/95, C.O. 10038 (W)/95, C.O. 10920 (W)/95 and C.O. 13673(W)/ 95 are heard together. 2. Briefly, the facts of the case as made out by the writ petitioners whose cases are heard analogously, inter alia as follows :- In C.O. No. 12178(W)/95, the petitioners Aloke Kumar Ghosal, Dipen Biswas and Subir Kumar Sinha are M. Com. and the petitioner Lolita Das is an M.A. in Bengali. The petitioner Lopamudra Roy is an M.A. in Geography and the petitioner Subhajit Bandyopadhyay is an M.Com. 3. The names of all the petitioners were included in the panel prepared by College Service Commission- As far as the petitioner No. 1 Aloke Kumar Ghosal is concerned, his position in the panel for Commerce was prepared on or about 20th November, 1989 in 59(a) In the Calcutta University after the interview on 20.11.89. The candidates in the panel upto serial No. 58 have already been appointed in different Colleges and only a few inclu...
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