Kolkata Court November 2000 Judgments
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Rajesh Kothari and anr. Vs. A.S. Bandopadhyay, Superintendent of Custo ...
Court: Kolkata
Decided on: Nov-24-2000
Reported in: (2001)1CALLT485(HC)
D.P. Sengupta, J. 1. The present revisional application is for quashing of a proceeding being case No. 772/96 under section 135(1)(a)(b) of the Customs Act pending in the Court of Chief Judicial Magistrate, Barasat, North 24 Parganas.2. On the basis of a complaint lodged by the present opposite party the aforesaid proceeding was initiated, ft was alleged in the complaint that acting on an information on 7th August, 1996 a strict surveillance was kept on the baggage originated from Hongkong/Singapore and in course of such surveillance one mishandled baggage carried from Dhaka was identified and its movement was monitored. Subsequently on 8th August, 1996 one Anup Ghosh, holder of Indian Passport, claimed the said baggage which resulted in recovery of 21,000 pieces of wrist watch worth Rs. 8,40,000/-. Since the passenger failed to produce any licit document in support of such importation, those goods were seized. Accused Anup Ghosh was thus served with a summons under section 108 of the ...
Sri S.N. Chowdhury Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-24-2000
Reported in: (2001)1CALLT502(HC),2001(1)CHN326
D.P. Sengupta, J. 1. This Is an application for quashing of a proceeding being Special Case No.2 of 1978 (arising out of R.C. 3/77 dated 14.1.77) under section 120B of the Indian Penal Code read with section 5(1)(d) and 5(2) of Prevention of Corruption Act, 1947 pending in the Court of the learned special Judge. 3rd Court, Calcutta.2. On 21.7.78 one Ranjlt Kr. Sarkar, Inspector of police, CBI/SPE/ Calcutta filed a complaint against one D.P. Chowdhury and 2 others, including the present petitioner, under section 120B IPC and section 5(1)(d) and 5(2) of Prevention of Corruption Act. 1947. The allegation made in the complaint was that Sri D.P. Chowdhury, Superintendent of Workshop, Light Houses and Light Ships, Ministry of Shipping and Transport, Calcutta, placed a purchase order on 14.11.73 for supply of 510 numbers of Leather Diaphram @ Rs. 17.50 with M/s. Subarban Supply Service, of which the present petitioner is the sole proprietor. The articles supplied were subsequently found to be...
EmamuddIn and ors. Vs. Calcutta Municipal Corporation and ors.
Court: Kolkata
Decided on: Nov-22-2000
Reported in: (2001)2CALLT325(HC)
D.K. Seth, J.1. The petitioners had been making representation to the Corporation for demolishing of their building which according to them is in a dangerous condition and may collapse at any moment. The Municipal Authorities had issued a notice under section 411 of the Calcutta Municipal Corporation Act, 1980 directing the owners to demolish the said building. The petitioners has admitted that a part of the building has since been demolished by the Corporation, but they want the rest of the building may also be domilished. Learned counsel for the petitioners points out from annexure 'C' that the Corporation in the Notice had mentioned that in case the petitioners fall to comply with notice under section 411 in that event, the Corporation will execute the work of demolition. Therefore by means of this petition, the petitioners pray that the Corporation may be directed to demolish the building since the petitioners had failed to comply with the direction as contained in the notice under...
Banarsi Prasad and ors. Vs. Coal India Ltd.
Court: Kolkata
Decided on: Nov-22-2000
Reported in: (2002)IVLLJ835Cal
ORDERBarin Ghosh, J. 1. The only question in this writ petition is, whether the respondent-employer has power to effect the impugned transfer or not. The petitioner is an employee of Bharat Coking Coal Limited. By the impugned order of transfer he has been transferred to Western Coalfields Limited. 2. The learned counsel for the respondent-employer has drawn my attention to the Transfer Rule contained in the Standing Order applicable to the employees of Bharat Coking Coal Limited; that provides that an employee may be transferred due to the exigency of work from one station to another and from one coal mine to another within the company. The learned counsel submitted that these are two separate situations i.e. power to transfer from one station to another should be construed separately with the power to transfer from one coal mine to another, it was submitted that the petitioner has been transferred from one station to another and in the instant case the station must deem to mean anoth...
Eveready Industries India Ltd. Vs. Dy. Cit
Court: Kolkata
Decided on: Nov-22-2000
Reported in: [2001]78ITD175(Cal)
ORDERD. Manmohan, J.M.As several common issues are involved in all these appeals, we propose to dispose of these appeals by a common order for the sake of convenience.2. Deductibility of liability arising out of Bhopal accident.This issue is common in all the appeals other than ITA Nos. 108 and 2184 (Cal.) of 1993 and 1339 (Cal.) of 1997. Facts and circumstances leading to the dispute are as follows : Assessee-company derives income from manufacture and sale of batteries, chemicals, pesticides, etc. having its registered office at Calcutta and factories and branches located at several places in India. Union Carbide Corporation, USA is its parent company having majority shareholding. For the assessment year, 1985-86, the previous year of the assessee ended on 25-12-1984. However, for the assessment year 1989-90 onwards, due to introduction of uniform previous year, financial year became the previous year.3. On the fateful night of 2-12-1984, there was an unprecedented occurrence in the ...
Badal Choudhury Vs. Income Tax Officer and ors.
Court: Kolkata
Decided on: Nov-22-2000
Reported in: (2001)168CTR(Cal)587
Tarun Chatterjee, J.The subject-matter of this appeal is the judgment and/or order passed by a learned Judge of this court on a writ petition which was moved in this court for setting aside the notices dated 16-6-1980, issued under section 148 of the Income Tax Act, 1961, for the assessment years 1973-74 and 1974-75 by the Income Tax Officer, J. Ward, District-IV(i), and the order being order No. Re-open/1/81/WS-X/227, dated 6-6-1980, passed by the Commissioner, West Bengal-10, and for other incidental reliefs. The reason for issuing the notices under section 148 has disclosed in para 6 of the affidavit-in-opposition. The reason was that the writ petitioner had claimed deduction on the interest paid on loans from one Shri Asit Kr. Saha for the assessment years in question. During the assessment proceedings in respect of subsequent years, the income-tax authorities obtained materials suggesting that Sri Asit Kr. Saha was a fictitious person. Therefore, the Income Tax Officer was of the ...
Bank of India Vs. Laldhar Tiwari and ors.
Court: Kolkata
Decided on: Nov-17-2000
Reported in: (2001)1CALLT415(HC)
S.K. Mukherjee, J. 1. This appeal is directed against the Judgment and Decree passed by a learned Judge of this Court on 27th March, 1995 in Commercial Suit No. 748 of 1988, whereby the learned Judge had decreed the suit in part. The prayer for grant of interest during the pendency of the suit and future interest was however refused. 2. On or about September 8. 1988, Bank of India (hereinafter to as "the Bank") instituted the suit, inter alia, claiming for a decree for Rs. 1,62,341.74 against the defendants/respondents and for further interest from 1st September, 1988 Including interim Interest and interest on judgment at the agreed rate of 12.5 per cent per annum with quarterly rest till realisation from the defendants/respondents Jointly and severally and for other Incidental reliefs. 3. At the request of one Bala Kanta Dubey, since deceased, in the month of March, 1983. the Bank granted a Term Loan for Rs. 1,90,000/- to him for acquiring and purchase of a new Tata Truck chasis with ...
Ranjit Kumar Mondal and anr. Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-17-2000
Reported in: (2001)1CALLT446(HC)
ORDERP.K. Sen, J.1. This appeal is at the instance of a convict and Is directed against a Judgment and order of conviction passed by Sri. A.K. Chatterjee, Judge, Special Court, Mldnapore.2. The facts leading to the prosecution of this convicts (hereinafter referred to as the appellants) are that on 28.8.86, the complainant and his raiding party had been to the shop of the appellant and conducted a raid In between 11.30 hrs. and 13 hrs. At that time, the appellant was not present while his brother Amiya was then running the sale transaction of the said shop. During Checking, 18 bag of Til containing 61 Kgs. in each bag was found Inside the shop room. On demand, the appellant could not produce any licence or document for running business In Til. Stock cum Rate Board also was not found Inside the shop. Thus, FIR was lodged for violation of provisions of Para 3(1) and 3 of the West Bengal Pulses edible oil seeds, edible oil (dealers licensing order) 1978. After completion of Investigation,...
Akbar Sk. Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-17-2000
Reported in: (2001)1CALLT459(HC)
P.K. Sen. J.1. This appeal is at the Instance of a convict and is directed against a judgment and order of conviction passed by Sri P.K. Mitra, learned Judge, Special Court under E.C. Act, South 24 Parganas at Alipore on 3.1.87. Sri J. Nandi, S.1., D.E.B. along with his party held a raid at Mitraganj Bazar with the Joynagar P.S. and vislfed the sugar shop of the accused (hereinafter referred to as the appellant) and found bags of sugar in the said sugar shop. On physical verification it was found that 24 plastic bags of sugar containing 30 Kgs. each marked as 'Korean Refined Sugar' and also some loose quantity of sugar. The appellant could not account for such. Hence the stock of sugar was seized under a Seizure List in presence of witnesses and the complainant that is S.I. Sri J. Nandi filed a formal complaint and thus Joynagar P.S. Case No. 4(1) 1987 commenced. The complainant that is who lodged the FIR conducted the investigation of the case himself and submitted a charge-sheet agai...
Deputy Commissioner of Income-tax and ors. Vs. Shaw Wallace and Co. Lt ...
Court: Kolkata
Decided on: Nov-17-2000
Reported in: (2001)165CTR(Cal)489,[2001]248ITR81(Cal)
Y. R. Meena, J. 1. This appeal is directed against the impugned order and judgment dated February 23, 1999 (see : [1999]238ITR13(Cal) ). The Revenue appellant has raised the grievance that the learned single judge has wrongly held the notices under Section 142 and Section 143(2) of the Income-tax Act, 1961 (hereinafter called 'the Act 1961') bad in law and set aside the assessment of the assessment year 1995-96 and further directed that the regular assessment for the assessment year 1995-96 shall be completed within six months of finalisation of the block assessment on the basis of the returns filed by the assessee for that assessment year and while making an adjustment in the block income assessed for the assessment year 1995-96, the Assessing Officer should accept the return for the assessment year 1995-96, except to correct some arithmetical mistakes or clerical mistake as allowed under Section 143(1) of the Act of 1961. On August 27, 1996, a search was conducted at the office premi...
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