Kolkata Court November 2000 Judgments
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Mst. Saida Begam Vs. Nazrul Khan and ors.
Court: Kolkata
Decided on: Nov-08-2000
Reported in: (2001)1CALLT173(HC)
ORDERD.P. Sengupta, J.1. This is an application under section 439(2) of the Code of Criminal Procedure for cancellation of bail.2. It appears that Panskura P.S. Case No. 41/99 dated 24.3.99 under section 448/380/435/356/302/34 of the Indian Penal Code was registered on the basis of a complaint lodged by Mst. Saida Begam. In the said case the present accused opposite party No. 1, namely, Nazrul Khan was made an accused. It appears that he filed an application for anticipatory bail under section 438 of the Code of Criminal Procedure before the learned Sessions Judge, Midnapore. The learned Judge by His order dated 29.6.99 allowed the said payer for anticipatory bail and directed the accused to be released on bail of Rs. 1000/- in the event of his arrest. It appears from the said order that the learned Public Prosecutor submitted before the learned Sessions Judge that there is nothing in the case diary against the petitioner. It also appeared from the said order that the learned Judge als...
Commissioner of Income-tax Vs. Kanoria Chemicals and Industries Ltd.
Court: Kolkata
Decided on: Nov-07-2000
Reported in: [2001]247ITR495(Cal)
1. We have heard the assessee, who opposed the Department's application for leave to appeal under Section 260A.2. In our opinion, there are two main points (involving two sums) on which the Department sought to appeal.3. The first sum is Rs. 2,72,110. This sum represents the part of the insurance cover received by the assessee (the aggregate received being Rs. 74,28,849) which was in excess of the cost of fully damaged machinery.4. This sum was offered to tax under Section 45 by the assessee but the assessee retracted its offer before the Tribunal.5. The Tribunal accepted the assessee's contention in that regard.6. On the authority of Mania Silk Mills P. Ltd. v. CIT : [1991]191ITR647(SC) , it is a settled position that this amount cannot be treated as a capital receipt in the hands of the assessee as there was no transfer of capital but the rights and property of the assessee merely got extinguished, somewhat ironically, by fire.7. The second sum in relation to which the appeal is inte...
Assistant Collector of C. Ex. Vs. East India Pharmaceutical Works Ltd.
Court: Kolkata
Decided on: Nov-07-2000
Reported in: 2002(141)ELT57(Cal)
Ashok Kumar Mathur, C.J.1. This appeal is directed against the order dated 28th January, 1994 passed by the learned Single Judge whereby the learned Single Judge has allowed the writ petition and held that the petitioner is entitled to exemption of Excise duty in regard to cough syrup 'Kafbin' (An Ayurvedic, preparation) under Notification No. 32/89-C.E., dated 1-3-89 and further quashed the order of the Assistant Collector and directed the appellant to permit the respondent to clear their entire consignment of 'Kafbin' from their factory without any let or hindrance and without imposition of any excise duty until, of course the time, if ever, the exemption is withdrawn, or the petitioner happens to change the constitution of 'Kafbin' so as to render it non-Ayurvedic.2. Aggrieved against this order the present appeal has been preferred by the appellant. The brief facts which are necessary for the disposal of the appeal are that the Assistant Collector, Central Excise by its order dated...
Assistant Cce Vs. East India Pharmaceutical Works Ltd.
Court: Kolkata
Decided on: Nov-07-2000
Reported in: 2003(90)ECC474
Ashok Kumar Mathur, C.J.1. This appeal is directed against the order dated 28th January, 1994 passed by the learned Single Judge whereby the learned Single Judge has allowed the writ petition and held that the petitioner is entitled to exemption of Excise duty in regard to cough syrup 'Kafbin' (An Ayurvedic, preparation) under Notification No. 32/89-CE., dated 1.3.89 and further quashed the order of the Assistant Collector and directed the appellant to permit the respondent to clear their entire consignment of 'Kafbin' from their factory without any let or hindrance and without imposition of any excise duty until, of course the time, if ever, the exemption is withdrawn, or the petitioner happens to change the constitution of 'Kafbin' so as to render it non-Ayurvedic.2. Aggrieved against this order the present appeal has been preferred by the appellant. The brief facts which are necessary for the disposal of the appeal are that the Assistant Collector, Central Excise by its order dated ...
Commissioner of Income Tax Vs. Kanoria Chemicals and Industries Ltd.
Court: Kolkata
Decided on: Nov-07-2000
Reported in: (2001)165CTR(Cal)35
By the CourtWe have heard the assessee, who opposed the department's application for leave to appeal under section 260A.2. In our opinion, there are two main points involving the sums on which the department sought to appeal.The first sum is Rs. 2,72, 110.This sum represents the part of the insurance cover received by the assessee (the aggregate received being Rs. 74,28,849) which was in excess of the cost of fully damaged machinery.This sum was offered to tax under section 45 by the assessee but the assessee retracted its offer before the Tribunal.The Tribunal accepted the assessee's contention in that regard.3. On the authority of the Vania Silk Mills (P) Ltd. v. CIT : [1991]191ITR647(SC) , it is a settled position that this amount cannot be treated as a capital receipt in the hands of the assessee as there was no transfer of capital but the rights and property of the assessee merely got extinguished, somewhat ironically, by fire.4. The second sum in relation to which the appeal is i...
Bejoy Chandra Saha and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-03-2000
Reported in: AIR2001Cal1
ORDERM.H.S. Ansari, J. 1. The instant writ petition is filed by the Secretary of Managing Committee and the Headmaster of Baharal P. I. S. High School. 2. According to the petitioners, the tenure of the Managing Committee has been extended from time to time and last such extension is up to 31-10-2000. The Managing Committe made applications before the Board for Extension of the term of the Managing Committee and no action having been taken thereon by the Board, a writ application was filed being W.P. No. 5769/(W) of 2000 which was disposed of by an order dated 10-5-2000 inter alia, directing the Board to treat the writ application as representation and to consider the same upon giving an opportunity of hearing to the petitioners and by passing a reasoned order within 6 weeks from the date of communication of the said order.3. Pursuant to the aforesaid order of Court, the Board took up the matter and fixed 10-7-2000 as the date of hearing. On the said date, however, the petitioners did ...
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