Kolkata Court July 2000 Judgments
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Rabeya Bibi and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Jul-14-2000
Reported in: (2000)3CALLT460(HC),II(2001)DMC198
R.K. Mazumder, J.1. The Instant Criminal revlsional application under section 482 of the Code of Criminal Procedure is for a quashing the criminal proceeding being G.R. Case No.290 of 1996 arising out of Bhupatlnagore P.S. Case No.21 of 1996 dated 12.4.96 under sections 498A and 323 IPC read with sections 3 and 4 of Dowry Prohibition Act now pundlng before the learned Court below and this is at the Instance of the accused-petitioners.2. The case of the petitioner Nos.l, 2 and 3, who happened to be the mother-in-law, husband and father-in-law of the victim house wife respectively, was in brief that the petitioner No.2, a Homoeopath doctor by profession married the defacto complainant Asnaranl Bibl, a trained teacher, according to Muslim rights and customs in the year. 1994. Unfortunately, the marriage between the parties was not a happy one. It so happened that on 12.4.96 Asharanl Bibi lodged FIR before the Offlcer-in-charge of Bhupatlnagore P.S alleging inter alia that the petitioners ...
Alapan Bandopadhayay and anr. Vs. Nirala Properties Pvt. Ltd., Santosh ...
Court: Kolkata
Decided on: Jul-13-2000
Reported in: (2000)3CALLT472(HC),2000(2)CHN478
A. Kabir, J. 1. The private respondents In these four appeals purchased certain properties from one Pranab Prasad Roy against whom two big Raiyat cases, being S.R. Case Nos.307 and 308 of 1967-68, were started under section 6(5) of the West Bengal Estates Acquisition Act, 1953. In the said proceedings, several agricultural, non-agricultural and lands of others categories were vested to the State as they were found to be In excess of the celling prescribed under section 6(1) of the said Act.2. The orders of vesting were challenged under Article 226 of the Constitution in C.R. No. 3387 (W) of 1968, and the said writ application was disposed of on 5th October. 1972, with a direction that in the event the writ petitioner filed a revised return in Form 'B', the authority concerned would reconsider the matter, Pursuant thereto, Pranab Prasad Roy filed a fresh 'B' Form on 4th December, 1972, and on 29th April, 1985, the big Raiyat cases were taken up for review. The matter was disposed of on ...
Waldies Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Jul-13-2000
Reported in: [2000]246ITR29(Cal)
Amitava Lala, J.1. This is an application in the nature of a writ petition challenging' the order of reassessment under Section 147 of the Income-tax Act, 1961, prior to the coming into force of the latest amendment of this Act. The provisions of Section 147 of the said Act are as follows :'147. Income escaping assessment--If the Assessing Officer, has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of Section 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in Sections 148 to 153 referred to as the relevant assessment year) :Provided that where an assessment under Sub-section (3) of...
In the Goods of : Bikramjit Roy (Deceased) Vs. in the Matter of : Debi ...
Court: Kolkata
Decided on: Jul-12-2000
Reported in: (2000)3CALLT387(HC)
The Court 1. This application has been filed for revocation of probate granted of by virtue of the order dated 16th February, 1998 Passed In P.L.A. No. 85 of 1998, petitioner has claimed herself to be the daughter of Late Bikramjit Roy. The respondent Nos. 2 and 3 are her sister and brother. The petitioner as also the respondent Nos. 2 and 3 are the children of the deceased Bikramjit Roy through his first wife, Ruth Ray.2. The deceased died on 20th April, 1987. At the time of his death It is claimed that he left behind a testamentary disposition in favour of the respondent No. 1, Seema Roy. The petitioner is said to have received a telecommunication from Mrs. Gopa Roy on 10th December, 1999 that M/s. R.C. Kar. Solicitors & Advocates firm had, by a letter dated 6th December, 1999, informed her that their client respondent No. 1 had obtained extension of the probate in respect of indian assets, namely, premises No. 192B, 192C and 192D N.S.C. Bose Road, Calcutta. Accordingly, the petition...
Viper Estate and Investment Ltd. and anr. Vs. Appropriate Authority an ...
Court: Kolkata
Decided on: Jul-12-2000
Reported in: [2000]246ITR11(Cal)
Amitava Lala, J.1. In this writ petition, the petitioners have challenged the order of rejection in respect of issuance of 'no objection certificate' passed by the Assistant Commissioner of Income-tax (OSG) being the appropriate authority under letter No. AA/Cal/1930/Jan. 2000/184-185 2000/184-185 dated May 19, 2000. According to the petitioners, the rejection cannot be given effect to in view of the applicability of the deeming provision after the expiry of 90 days from the date of submission of the form being Form No. 37-I under the Income-tax Rules, 1962. In this context, Mr. Singhvi, learned counsel appearing for the petitioners, cited a judgment reported in DLF Universal Ltd, v. Appropriate Authority : [2000]243ITR730(SC) , whereof it is held that the statement in Form No. 37-I was in order and was furnished to the appropriate authority within the time prescribed. The appropriate authority did not make any order within three months of its receipt of the said statement for purchase...
Nirmal Kumar Dasgupta Vs. Board of Trustees for the Port of Calcutta
Court: Kolkata
Decided on: Jul-12-2000
Reported in: (2001)ILLJ939Cal
Bhaskar Bhattacharya, J.1. This revisional application under Article 227 of the Constitution of India is at the instance of an applicant under Section 15(2) of the Payment of Wages Act ('Act') and is directed against order dated September 14, 1993 passed by the learned Chief Judge, Small Causes Court at Calcutta in P. W. Appeal No. 2 of 1992 thereby setting aside order dated January 20, 1992 passed by the authority appointed under the Act in P.W. Application No. 160 of 1977.2. On August 13, 1977 the petitioner filed an application before the authority under the Act thereby claiming refund of Rs. 5,943.90 paise which according to him was illegally deducted from his wages for certain periods. The petitioner also claimed compensation at the rate of 10 times the amount of illegally deducted wages.3. It may be mentioned here that as the said application was filed beyond the period of limitation it was accompanied by an application for condonation of delay and the authority by exercising pow...
Viper Estate and Investment Ltd. and anr. Vs. Appropriate Authority an ...
Court: Kolkata
Decided on: Jul-12-2000
Reported in: [2001]246ITR11(Cal)
Amitava Lala J.In this writ petition, the petitioners have challenged the order of rejection in respect of issuance of 'no objection certificate' passed by the Assistant Commissioner (OSG) being the appropriate authority under Letter No. AA/Cal/1930/Jan. 2000/184-185 2000/184-185 dated 19-5-2000. According to the petitioners, the rejection cannot be given effect to in view of the applicability of the deeming provision after the expiry of 90 days from the date of submission of the form being Form No. 37-1 under the Income Tax Rules, 1962. In this context, Mr. Singhvi, learned counsel appearing for the petitioners, cited a judgment DLF Universal Ltd. v. Appropriate Authority : [2000]243ITR730(SC) in paragraph 20 whereof it is held that the statement in Form No. 37-1 was in order and was furnished to the appropriate authority within the time prescribed. The appropriate authority did not make any order within three months of its receipt of the said statement for purchase of the immovable p...
Sharad Narula (H.U.F.) Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-11-2000
Reported in: AIR2001Cal18
S.B. Sinha, J.1. Both these applications involving common questions of law and fact were taken up for hearing together and are being disposed of by this common judgment.2. The fact of the matter is not much in dispute and is borne out from the records of the case.3. The petitioner which is a Hindu family concern carries on a business of running a guest house known as Restoria Guest House. It is not in dispute that it is liable to pay luxury tax in terms of the provisions of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 (for short Act). Before the assessing authority, an adjournment was sought for and was granted. On 7-7-94, a second adjournment was sought for owing to the illness of the Accountant who was entrusted by the petitioner to appear before the respondent No. 2. However, on 5-8-94, the respondent No. 2 passed an order of assessment purporting to be on the basis of best judgment assessment stating :'No return has been filed as per provisions...
Bibhuti Mahato Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-10-2000
Reported in: (2000)3CALLT115(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 B. B. Chatterjee, Additional District Judge, 3rd Court, Midnapore.2. The facts which are relevant for the purpose of this case are that on 29.3.87 one Nimai Mahato lodged an Information with Jambani P.S. in the District of Midnapore stating that on the same day at 12 noon while he was Inside his house, he heard a halla coming from the field to the east of his house. On hearing such, the Informant (P.W.1) came out and noticed the convict appellant Bibhuti Mahato being armed with a shovel standing in front of the door of the informant. The convict that is the accused made an attempt to assault the Informant on head with such weapon as soon as he came out, but the informant somehow managed to save himself. But, in the meantime, he received injury on his hand. The convict then ran towards the forest with shovel in his hand and threw the shovel in the tank. Whe...
Nandlal Rander Vs. Commissioner of Customs and ors.
Court: Kolkata
Decided on: Jul-07-2000
Reported in: (2001)1CALLT1(HC)
Y.R. Meena, J.1. This Appeal is directed against the judgment of a learned single Judge dated November 13, 1998.2. The main grievance in the appeal is that learned single Judge was wrongly directed to serve the notice on the appellant/petitioner, to deter-mine his tax liabilities in respect of Rs. 1,36,42,000/- while the amount of Rs. 1,36,42,000/- has been disclosed under the Voluntary Disclosure of Income Scheme, 1997 (hereinafter referred as Disclosure Scheme, 1997) and further the learned single Judge has erred in not directing the Commissioner of Customs to pay the tax of Rs. 43,38,156/- to Commissioner of Income-tax, Karnataka III, Bangalore and the balance amount should be refunded to the appellant as appellant has declared the amount of Rs. 1,36,42,000/- under the Scheme, 1997.3. The petitioner is an assessee under Assistant Commissioner of Income-tax. Circle 11(1) Bangalore. On 30th December, 1997 petitioner filed a declaration in the prescribed form under section 64(1) read w...
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