Kolkata Court September 2000 Judgments

Aeicorp (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2001)77ITD111(Kol.)

1. This appeal by the assesses is against the order of the Commissioner of Income-tax (Appeals) dated 4-9-1986 for the assessment year 1983-84 for which the previous year ended on 31-3-1983.2. Ground Numbers 2 and 3 in the grounds of appeal in respect of disallowance of motor car expenses (Rs. 15,875) and disallowance under the head 'General Charges' (Rs. 1,811) were not pressed at the time of hearing. Accordingly, they are rejected.3. In the assessment the Income-tax Officer stated that the method of accounting followed by the assessee was mercantile. He made an addition of Rs. 77,562 towards interest due on advance to erstwhile Managing Director by observing as under :-- 'The assessee company had advanced a total sum of Rs. 5,17,081 to the erstwhile Managing Director Shri K.R. Patel between the assessment years 1978-79 to 1982-83. In all these years, the assessee company used to charge interest on the said advance @ 15%. In the accounting year relevant to the present assessment year...

The Chief Security Officer, S.E. Railway and ors. Vs. Rampati Singh

Court: Kolkata

Reported in: (2001)1CALLT158(HC)

ORDERS. Banerjea, J.1. Both the appeals having arisen out of the same judgment and order passed in Civil Rule No. 4822(W)/77, the same have been, heard analogously and will be governed by the same judgment.2. The writ petitioner, who is the appellant in F.M.A.T. No. 2318/94 moved a writ application challenging the entire disciplinary proceeding initiated against him, including the finding of the Enquiry Officer, the second show cause notice, the final order passed thereunder as also the appellate order dismissing the writ petitioner from service.3. The disciplinary proceeding was initiated against the petitioner, who was a head Rakshak of the Railway Protection Force at Adra, South Eastern Railway on the following charges :--'Ex. Md. Rj. 2689 R.P. Singh was chargesheeted under the Rule 44 of KPF Rules by ASO/Adra. The charges and statement of allegation read as follows :--'Charge' Serious neglect of duty slack supervision and misconduct in that Hd. R.K. 2689 R.P. Singh while on party N...

Smt. Santosh Agarwal Vs. Smt. Raja Devi Agarwal and ors.

Court: Kolkata

Reported in: (2001)1CALLT99(HC)

V.K. Gupta, J.1. This Appeal is directed against the Judgment dated 28th March, 1996 passed by a learned single Judge of this Court in A.P. No. 26 of 1995 whereby the application filed by the Appellant under section 20 of the Arbitration Act, 1940 along with interlocutory applications filed by her under section 41 of the Arbitration Act, 1940 have been dismissed on the ground that the application under section 20 of the Arbitration Act was barred by time and since the main application under section 41 of the Arbitration Act not being maintainable, both were dismissed. 2. Brief Facts leading to the filling of the Appeal are that a Partnership Firm comprising of-two partners, namely Jhumer Lal Agarwal and Shyam Sundar Agarwal, father and son respectively, both were carrying on partnership business. On 27th May, 1989 Jhumer Lal Agarwal, the father died and shortly thereafter i.e. on 1st July, 1989 the son, the other partner namely Shyam Sundar Agarwal also died. Their said partnership bus...

Sarogi Industrial Corporation and anr. Vs. Subhadra Trading Company an ...

Court: Kolkata

Reported in: (2001)1CALLT119(HC)

Acts/Rules/Orders:Constitution of India, 1950 - Article 226JUDGEMENTV.K. Gupta, J.1. This Appeal is directed against an order dated 2nd November 1998 passed by a learned single Judge of this Court in C.A. No. 1715 of 1996 relating to and arising out of Matter No. 3815 of 1991 on an application filed by the appellant Sarogi Industrial Corporation for obtaining certain directions with regard to the extension of time for performance of a contract obtained by the Appellant from the Respondents. Brief facts loading to the filing of the Appeal may be stated as hereunder :2. Steel Authority of India Limited (SAIL) owns and manages Durgapur Steel Plant (DSP) as one of its Units. Metal Scrap Trade Corporation Ltd. (MSTC) is also a Government concern wholly owned by the Government of India. SAIL appointed MSTC as its agents and in turn MSTC appointed M/s Subhadra Trading Company as its sub-agents to dig, recover, process and load iron scrap from the slag dumps of DSP at Durgapur. Some disputes a...

Sbi Home Finance Ltd. Vs. Sri Prabir Chatterjee

Court: Kolkata

Reported in: (2001)1CALLT166(HC),2001(1)CHN48

A.K. Banerjee, J.1. The appeal is admitted. This case emanated from an order passed by the learned Seventh Civil Judge (Senior Division), Alipore wherein the learned Judge passed an interim order of injunction overlooking the basic provisions of law as also the well-settled principles settled by the apex Court in granting ad interim order of injunction. 2. The facts of this case are briefly stated hereinafter. 3. The respondents availed credit facilities from the appellent in respect of a civil construction project, namely 'Diamond Tower'. The case of the respondent before the Alipore Court was that an agreement was entered into by and between the parties with regard to repayment of the loan amount. Despite such agreement being entered into by and between the parties, the appellant herein made a demand through its advocates and threatened legal proceedings in case of default. 4. Simultaneously, with the filing of the suit, the respondent made an application before the learned Judge und...

K.R. Steel Industries and anr. Vs. West Bengal Taxation Tribunal and o ...

Court: Kolkata

Reported in: (2001)1CALLT310(HC),2001(1)CHN132

S.B. Sinha, J.1. This application is directed against a Judgment and order dated 21.6.2000 passed by the West Bengal Taxation Tribunal in case No. R.N. 30 of 2000, whereby and whereunder the application filed by the petitioners herein questioning an order imposing penalty purported to be in terms of the provisions of the West Bengal Sales Tax Act, 1994 (hereinafter referred to and called for the sake of brevity as the 'said Act') was dismissed.2. The fact of the matter is as follows :--A notification was published in the Extraordinary Gazette on 13.4.95 whereby and whereunder rules were framed in terms of the provisions of the said Act known as West Bengal Sales Tax Rules, 1995. The said rule was made by the State in exercise of its power under section 104 of the West Bengal Sales Tax Act. Rule 3 of the said Rules provides for delegation of power subject to certain restrictions as specified therein by the Commissioner. At Serial No. 27 of the Table appended below the rule it has been p...

The Board of Trustees for the Port of Calcuta Vs. Swadesh Kumar Khatua ...

Court: Kolkata

Reported in: (2000)3CALLT558(HC)

V.K. Gupta, J.1. This Appeal is directed against Judgment dated 13th February, 1998 passed by a learned single Judge of this Court in two Admirality Suits, being Admlralily Suit No. 15 of 1994 (Anil Kumar Sen and Others v. Owners and Parties Interested in the Vessel MV-Charts ma-N), and Admirality Suit No. 16 of 1994 (Swadesh Kumar Khatua and Others v. Owners and parties interested in the Vessel M.V. Alexandra-N).2. The brief facts leading to the filing of this Appeal are as hereinbelow stated :Nilhaat Shipping Company Limited at the material time was the owner of the Vessels namely M.V. Charisma-N and M.V. Alexandra-N. Nilhaat Shipping Company was wound up by an order of the Company Court passed in this Court's Company petition No. 51 of 1995 and Official Liquidator had stood appointed who was directed to take possession of the assets of the said dissolved Company. M.V. Alexandra-N had in the meanwhile arrivedat Haldia Dock Complex of Calcutta Port Trust on 18th October 1982 and was i...

Prime Impex Limited and anr. Vs. Assistant Commissioner of Commercial ...

Court: Kolkata

Reported in: [2002]127STC23(Cal)

Satyabrata Sinha, J.1. The jurisdiction of the State of West Bengal to impose sales tax on imported sugar is in question in these writ applications.2. As a pure question of law is involved in these applications, it is not necessary to state the fact of the matter in great details. Suffice it to say that the petitioners herein are importers of sugar. They are registered under both Central Sales Tax Act, 1956, and West Bengal Sales Tax Act, 1994. They import sugar in terms of contracts registered with 'Agricultural Processed Food Products Export Development Authority', Ministry of Commerce, Government of India, New Delhi. Sugar is imported from China, Thailand, Brazil, Pakistan and other countries.3. The petitioners in the writ applications had given details the name of the ship which importing sugar, the dates of arrival thereof and the quantities of sugar imported.For the purpose of said import they have been charged to Central Excise Tariff under sub-heading No. 1701.39 being basic cu...

Challenge Engineering Pvt. Ltd. Vs. Indian Overseas Bank and ors.

Court: DRAT Kolkata

1. An application was presented on 26.9.2000 purporting to be one under Section 17A(1) of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 hereinafter referred to as the Act, by the instant petition, the petitioners have sought to challenge the Order No. 13 dated 11.8.2000 passed by the Presiding Officer, DRT, Calcutta, on several grounds.2. A preliminary point that arose for consideration is about the maintainability of the petition under Section 17A(1) of the Act.Accordingly, the learned Advocate presenting the application was heard at length. He has also referred to a decision reported in AIR 1994 SC 3. It is contended by the learned Advocate that the power given by the said section to this Appellate Tribunal attracts even judicial matters passed by any DRT under its jurisdiction. It is contended that the section itself gives power to the Appellate Tribunal to appraise work which according to the learned Advocate means the judicial work and his contention is ...

Pankaj Kumar Ghosh Vs. Chunilal Das and ors.

Court: Kolkata

Reported in: (2001)1CALLT419(HC)

G.C. De. J.1. This hearing arose out of an application under Article 227 of the Constitution of India filed at the instance of Pankaj Kumar Ghosh, plaintiff-decree holder opposite parties against an order dated 7.8.95 passed by Shri P.N. Sinha, Additional District Judge of the fourth Court of Allpore in Civil Revision Case No. 157 of 1989.2. Shri Chunilal Das, opposite party No. 1 and petitioner in the Civil Revision Case No. 157 of 1898 appeared and opposed this application.3. The plaintiff-present petitioner on 11.6.59 filed title Suit No. 432 of 1959 before the fifth Court of Munslf (presently Civil Judge, Junior Dlvlson) at Allpore (which was re-numbered as Title Suit No. 307 of 1962 on being transferred to the first Court of Munsif (presently Civil Judge, Junior Division) at Allpore praying for declaration of title and khas possession along with a negative declaration that the defendants Including Shrl Chunilal Das (present O.P. No. 1) have no right, title or interest in respect o...