Kolkata Court March 2000 Judgments
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Soma Finance and Leasing Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-21-2000
Reported in: (2000)161CTR(Cal)291,[2000]244ITR440(Cal)
1. On an application under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law by upholding the order of the Commissioner of Income-tax (Appeals) holding that the appellant is entitled for depreciation at 30 per cent, and not at 40 per cent, as claimed by the assessee 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that leasing of vehicles on monthly rent to different concerns cannot be termed as used in the business of running on hire and accordingly Appendix I, item III(2)(ii) is not applicable and the appellant is entitled for general rate of depreciation of 30 per cent, as per Appendix I, Part III(IA) of the Depreciation Schedule 3. Whether, on the fads and in the circumstances of the case, the Tribunal was justified in observing that the assessee did not ply the vehicles ...
alkia Businessmen's Association Vs. Howrah Municipal Corporation and O ... Overruled
Court: Kolkata
Decided on: Mar-16-2000
Reported in: (2000)3CALLT76(HC),2000(2)CHN400
S.B. Sinha, J.1. The appellants being aggrieved by the dismissal of their writ application in limine had preferred this appeal.2. The appellant No. 1 is said to be an Association of small traders and businessmen having their place of business in and around Salkia area of Howrah town. The appellants and the other members of the appellant No. 1 who are said to be 200 in number had their shop rooms situated at Grand Trunk Road (North) in Salkia Chowrasta. A Project of the Howrah Municipal Corporation regarding construction of a fly-over near the Salkia Chowrasta was mooted in the year 1990 wherefor public opinion was also obtained. The petitioners having come to learn that in view of the construction of a fly-over their shop-rooms would be demolished, made a representation before the Mayor, Howrah Municipal Corporation but before the dispute raised by the appellants, a tender notification appeared in various Newspapers for a tender of work in connection with the construction of the said f...
Shiraz Golden Restaurant Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-16-2000
Reported in: [2000(86)FLR978],(2000)IILLJ1101Cal
S.B. Sinha, J.1. This appeal is directed against a judgment and Order dated October 14, 1999 passed by a learned single Judge of this Court whereby and whereunder the writ application filed by the appellant herein questioning the Order dated September 15, 1998 passed by the learned VIII Industrial Tribunal, West Bengal in Case No. VIII-203/95 was dismissed.2. The fact of the matter, shorn of all details, is as follows:An Industrial Dispute in relation to order of dismissal passed against the workmen was raised by the workmen against the appellant in relation whereto the State of West Bengal being the appropriate Government, referred the said dispute for adjudication before the Tribunal below for adjudication of the following:'1. Is the management of Shiraz Golden Restaurant justified in dismissing the services of Md. Iqbal, Md. Islam, Md. Serif, Md. Yusuf, Md. Shamsul, Md. N. Nayeen, Md. Shabuddin Md. Kauser and Aszerw.e.f. June 30, 1993 To what relief, if any, are they entitled to ?3....
Prantosh Sinha Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-15-2000
Reported in: (2000)2CALLT208(HC),[2000(87)FLR162],2000LabIC1536
B. Ghosh, J. 1. Prantosh, an ex-employee of Kusum Products Limited (hereinafter referred to as the 'employee') has filed W.P. No. 6553 (W) of 1999 in the Appellate Side of this Court seeking enforcement of an order dated 27th April, 1993 passed by the Joint Secretary, Government of West Bengal, under section 15 of the West Bengal Shops & Establishment Act, 1963: whereas Kusum Products Limited (hereinafter referred to as the 'employer') has filed W.P. No. 1468 of 1999 in the Original Side of this Court challenging the validity and legality of the said order as well as vires of section 15 of the West Bengal Shops & Establishment Act, 1963.2. The employee Joined the services of the employer on 8th August, 1965 and was confirmed on 8th February, 1966. Subsequent thereto the employee got several promotions. On 30th July, 1984 the employee became the Regional Sales Manager of the employer. On 11th May. 1991 the employee was granted a special Increment. On 22nd December, 1991 the employee was...
Madan Lal Patodia Vs. District Inspector of Schools (Se), Calcutta and ...
Court: Kolkata
Decided on: Mar-15-2000
Reported in: (2000)2CALLT523(HC),2000LabIC3523
The Court1. Originally the writ petition was filed by Madan Lal Patodia in his capacity as the President of the Managing Committee of Shri Vishuddhananda Saraswati Vidyalaya and as the Trustee of S.V.S. Educational Charitable Trust. The Headmaster of the said School was added as one of the respondents. The respondent No.6 having pointed out that other members of the Managing Committee of the School are not petitioners and as such the petition cannot be treated to be on behalf of the Managing Committee of the said School, an application was made by 11 other members of the Managing Committee of the School for being added as petitioners and the said application was allowed.2. The subject matter of this writ petition Is the order of the District Inspector of Schools (SE). Calcutta whereby and under approval has accorded to the extension of services of the respondent No.6 as Assistant Teacher of the School for the period 12th November, 1997 to 11th November, 1998. During the pendency of the...
Jamat Ali Mondal Alias Mego Alias Tapan Das Vs. Union of India and ors ...
Court: Kolkata
Decided on: Mar-15-2000
Reported in: (2000)2CALLT563(HC),2000(1)CHN580,2000(72)ECC42
S.B. Sinha, J. 1. This application for Issuance of a writ of or in the nature of Habeas Corpus has been filed for quashing of an order of detention dated 16.6.99 passed by the Joint Secretary to the Government of India, Ministry of Finance Department of Revenue in terms of provisions of section 3(1) of the Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to for the sake of brevity as the 'said Act').2. Before considering the matter on merit, we may refer to the following chronological events.3. The petitioner was arrested by the Detective Department, Calcutta Police on an allegation that he was carrying cash of Rs. 35.300/- in Case No. 18 dated 24.1.97 under section 21/29 of the Narcotic Drugs and Psychotropic Substances Act, 1985. The petitioner was granted ball on 8.8.97. According to the petitioner, he and his wife was arrested from their house at Dum Dum by the Narcotic Control Bureau on 8.11.98 and as they were not produced before an ap...
Smt. Jolly Paul Vs. Ram Chandra Paul
Court: Kolkata
Decided on: Mar-15-2000
Reported in: (2000)3CALLT226(HC)
A. Talukdar, J.1. 'We have yet to come across a case of a wife wronged by her husband and a .................. who had to suffer also at the hand of the Courts. For, while the Trial Magistrate disposed of the matter in a very cursory manner taking a throughly untenable and unjust view the High Court has rejected the Revistonal Application summarily.' Lamented the Hon'ble Mr. Justice M. P. Thakkar speaking for the Division Bench consisting of his Lordship and the Hon'ble Mr, Justice S. Natarajan in Smt. Kuldip Kaur v. Surinder Singh [1989 Supreme Court Cases (Criminal) 1711. Alas 1 practically a decade after the findings of the Hon'ble Mr. Justice M. P. Thakkar has become ruefully true.2. In the Instant case 1 find that having been wronged by her husband, the Petitioner approached the learned Magistrate for maintenance who dismissed her claim and thereafter she approached the learned Lower Revlslonal Court which also put the stamp of approval on the order of the learned Magistrate. Even...
Sahajan Molla Vs. State and anr.
Court: Kolkata
Decided on: Mar-15-2000
Reported in: I(2001)DMC422
Ranjan Kumar Mazumdar, J.1. The instant criminal revision application under Section 482 of the Code of Criminal Procedure has been filed by the petitioner with a prayer for quashing the impugned proceeding before G.R. Case No. 1587 of 1997 arising out of the Metiaburuz P.S. Case No. 54(4)97 under Sections 498A/304B/120B of the Indian Penal Code including the charge-sheet filed in the case and also the impugned order dated 19.6.1998 passed in the said case by the learned Sub-Divisional Judicial Magistrate, Alipore.2. The case of the petitioner was in brief that on 14.4.1997 one Moksud Ali lodged a written complaint with Metiaburuz P.S., South 24-Parganas, alleging inter alia that the petitioner married the said Moksud Ali's daughter Rosenara on 5.12.1993 and that enough dowry and Din Mohur were given to him at the time of the said marriage. It was further alleged in the said complaint that after marriage the petitioner and his step-mother and step-sister inflicted torture on his said ma...
Smithkline Beecham Consumer Healthcare Ltd. Vs. Cce (A)
Court: Kolkata
Decided on: Mar-15-2000
Reported in: 2000(69)ECC773,2000(117)ELT539(Cal),2000(117)ELT539(Cal)
ORDERAmitava Lala, J.1. This is an application in the nature of writ petition on behalf of the company as well as the representative of the company as against the appropriate authority of the Central Excise virtually challenging the impugned order dated 16th June, 1999 passed by the Commissioner (Appeals) Central Excise, Calcutta being No. V(CH.19) 2/ XAP-33-Cal-I/98/2414 in respect of a condition of pre-deposit of Rs. 50 lakhs by applying Section 35-F of the Central Excise Act, 1944. 2. According to the writ petitioners, there are four account of disputes; (a) discounts to the wholesale dealers; (b) distribution expenses incurred at depots; (c) sales tax; (d) notional interest. 3. So far the distribution expenses incurred at depot and sales tax are concerned, the same were upheld by such authority in an appeal following the similar issued vide Order in Appeal No. 74/Cal-I/98, dated 28th November, 1998 and others were remanded back for the purpose of hearing by the appropriate authorit...
Amby Properties Pvt. Ltd. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-14-2000
Reported in: (2000)3CALLT31(HC)
S.B. Sinha, J.1. These two appeals for the sake of convenience were taken up for hearing together and are being disposed of by this common judgment. The appeal, being No. 1255 of 1990 arises out of the Judgment and order dated 14th July. 1988, passed by the learned single Judge of this Court whereby and whereunder the writ petition of the first respondent was allowed. The fact of the matter, shorn of all necessary details, is as follows :--2. The writ petitioner/first respondent Is ihe owner of a premise situated at 21B, Gurusaday Road, Calcutta. The appellant herein was the tenant in respect of a portion of the said premises. At the instance of the appellant the Second Land Acquisition Collector, Calcutta, sought to be the person authorised by the State of West Bengal, Issued a Notification on or about 5-8-1983 requisitioning the entire premises, inter alia, stating,'WHEREAS in my opinion it is necessary for the purpose of maintaining supplies and services essential to the life of the...
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