Kolkata Court September 2000 Judgments
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Pannalal Jaiswal Vs. Shyamsunder Sharma
Court: Kolkata
Decided on: Sep-14-2000
Reported in: (2001)1CALLT55(HC)
P. K. Samanta, J.1. This is a second revisional application under Article 227 of the Constitution of India. The said revisional case arose out of an order dated 19th September, 1998 passed by the trial Court in Misc. Case No.33 of 1996 by condoning the delay in filling the said Miscellaneous case under section 5 of the Limitation Act. By the impugned order dated 11th August, 2000, the learned District Judge dismissed the civil revision case filed under section 115A of the Code by affirming the order of the trial Court for condonation of delay in filing the aforesaid miscellaneous case.2. The suit filed by the plaintiff/petitioner was decreed ex-parte on 11th October. 1996 i.e. a few days before the annual vacation. After such exparte decree was passed in the suit, annual vacation intervened. The defendant/opposite party coming to know of such exparte decree applied for a certified copy of the said exparte decree on 13th No November, 1996 i.e. on the reopening of the Court and the above...
West Bengal State Electricity Board Vs. Deputy Commissioner of Income- ...
Court: Kolkata
Decided on: Sep-14-2000
Reported in: [2001]248ITR152(Cal)
1. There will be an order in terms of prayer (a) of the petition. 2. We have heard learned counsel on the proposed points of law. Since the hearing has taken some time and since we have been excellently assisted by both sides we would like to give a short background as to why we propose to entertain this appeal. 3. The first question relates to the interest for delayed deposit of tax deducted at source. Section 201(1A) is involved. It is said that the Assessing Officer, for all the assessment years excepting only one, wrongly passed orders in this regard as, by Notification No. S. O. 1536, dated April 10, 1989, the jurisdiction in that regard had gone over to the Income-tax Officer (TDS) with effect from May 8, 1989. 4. The aggregate amount of interest exceeds Rs. 3 crores. On the merits, the assessee was not successful. The point was also taken for the first time only before the Tribunal. We first thought that the point of jurisdiction does not involve a substantial question of law bu...
West Bengal State Electricity Board Vs. Deputy Commissioner of Income ...
Court: Kolkata
Decided on: Sep-14-2000
Reported in: (2001)165CTR(Cal)502
ORDERBy the Court:There will be an order in terms of prayer (a) of the petition.2. We have heard learned counsel on the proposed points of law. Since the hearing has taken sometime and since we have been excellently assisted by both sides we would like to give a short background as to why we propose to entertain this appeal.3. The first question relates to the interest for delayed deposit of tax deducted at source. Section 201(1A) is involved. It is said that the assessing officer, for all the assessment years excepting only one, wrongly passed orders in this regard as, by Notification No. S.O. 1536, dated 10-4-1989, the jurisdiction in that regard had gone over to the Income Tax Officer (TDS) with effect from 8-5-1989.4. The aggregate amount of interest exceeds Rs. 3 crore. On merits, the assessee was not successful. The point was also taken for the first time only before the Tribunal. We first thought that the point of jurisdiction does not involve a substantial question of law but o...
Araj Sk. Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-13-2000
Reported in: 2001CriLJ416
Malay Kumar Basu, J.1. This Criminal Appeal has been filed by the convict, Araj Sk, against the judgment and order dated 5-8-98 passed by Sri A.K. Mukherjee, Additional Sessions Judge, Katwa, convicting the appellant of an offence under Section 376, IPC and sentencing him to rigorous imprisonment for seven years and to pay a fine of Rs. 1000/- in default to simple imprisonment for five months in Sessions Case No. 125 of 1997 (S.T.No. 15 of 1998) of that Court.2. The relevant facts leading to the filing of this appeal may be summarised as follows. Nursubha Khatoon alias Begam, daughter of Nur Mohammad Sk. of village Ratanpur lodged a complaint with the O.C., Ketugram P.S. on 30th June, 1996 alleging that she had developed love affair with the accused, Araj Sk. (present appellant) for the last seven years and on getting assurance from him that he would marry her according to Muslim custo, she closely mixed with him and allowed him to have sexual intercourse with her and as a result she c...
Shaw Scott Distilleries (P.) Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-12-2000
Reported in: (2001)76ITD89(Kol.)
1. This is a Special Bench case involving the following important question of law : "Whether on the facts and circumstances of the ease, blending and bottling of spirit would amount to manufacture or production process so as to be entitled to deduction under Section 80HH of the Income-tax Act, 1961?" 2. For the assessment years 1985:86 & 1986-87 the assessee-company claimed deduction under Section 80HH of the Act. The business of the assessec-company was to process the raw alcohol and selling the same with a new brand name such as Haywards Fine Whisky, Haywards Gold Medal Whisky and Haywards Doctor's Brandy. It is the claim of the assessee that it is carrying on business of manufacturing different brands of IMFL products and by the result of various processes involved, the end product is a totally new commercial commodity and hence, it is entitled to deduction under Section 80HH of the Act. The said claim of the assessee for the assessment year 1983-84 the Calcutta Bench of ITAT h...
Dr. Ashok Kumar Gupta Vs. Mudassar Mallick and ors.
Court: Kolkata
Decided on: Sep-12-2000
Reported in: (2001)1CALLT319(HC)
T. Chatterjee, J.1. This appeal has been preferred against the judgment and/or order dated April 4, 2000, passed by a learned Judge of this Court, whereby an application made by the decree-holders (the respondents No. 1, 2 & 3 in this appeal) for withdrawal of the decretal amount to the extent of Rs.30,00,000/- lying with their Advocate-on-record deposited in a Nationalised Bank was allowed. It is not in dispute that a decree for the said sum of Rs. 30,00,000/- was passed by the trial Court by way of judgment upon admission. Against the said judgment and decree, an appeal has preferred by the Judgment debtor/appellant, being A.P.D. No. 81 of 1998. The said appeal is now pending decision. In the said appeal, an application for stay of the said judgment and decree was filed at the instance of the Judgment debtor/appellant and by an Order dated February 20, 1998, a Division Bench of this Court passed an order of stay of execution of the decree for a limited period. The Division Bench furt...
Sk. Abed Baksh and ors. Vs. the State and ors.
Court: Kolkata
Decided on: Sep-11-2000
Reported in: (2001)1CALLT364(HC)
D.K. Seth, J. 1. After the earlier writ petition was dismissed by this Court on the ground of alternative remedy the petitioner has filed an application under section 30 of the Land Acquisition Act before the Collector seeking a reference for apportionment. It is contended that the Collector instead of making the reference purporting to disburse the amount.2. The Land Acquisition Act provides for two classes of reference to the Court, one relating to assessment of compensation, the other relating to apportionment, as was held in Tayfor v. Collector of Purnea ILR 14 Cal. 423. Once the award has become final the assessment of compensation comes to end. The duty of the Collector in case of dispute as to the relative rights of the persons together entitled to the money is to place the money under the control of the Court and the parties then can proceed to litigate for determining the respective rights and title to the property and then to the respective shares. It was so held in Ramachand...
Usharani Devi Vs. Hindustan Development Corporation Ltd.
Court: Kolkata
Decided on: Sep-11-2000
Reported in: [2003]115CompCas201(Cal),[2004]50SCL381(Cal)
Amitava Lala, J.1. This appeal is arising out of a judgment and/or order passed by a single Bench of this court on April 10, 1991, whereby a Company Petition No. 53 of 1990 made under Sections 433, 434 and 439 of the Companies Act, 1956, was dismissed.2. The case of the appellant/petitioner was that in 1976 the petitioner let out a flat being Flat No. 19F in premises No. 46C, Jawaharlal Nehru Road, Calcutta 700 071 to the company at a rental of Rs. 1,400 per month payable according to the English calendar month from March, 1987.3. According to the appellant, the entire amount of surcharge on account of consolidated rates and taxes under Section 230(b) of the Calcutta Municipal Act, 1980, was recoverable from the company as the said premises were used for commercial and for non-residential purpose. In the said company petition, it was further alleged that the company after payment of surcharge of consolidated rate of municipal taxes started deducting the same from the rent payable by th...
Trustees of the Victoria Memorial Hall and anr. Vs. Satya Chakraborty
Court: Kolkata
Decided on: Sep-08-2000
Reported in: (2001)1CALLT128(HC)
A. Talukdar, J.1. This appeal has been preferred by the Trustees of the Victoria Memorial Hall against the judgment and/or order passed by Sri P.K. Biswas, Judge, 4th Bench of the City Civil Court at Calcutta in tittle Suit No. 752 of 1999. By the said order, the learned Judge disposed of the application for injunction filed by the plaintiff/respondent in a suit for declaration and injunction by directing the parties to maintain status quo as on 5th June, '99 till the disposal of the suit. The learned Judge however, observed that the said order of status quo shall not prevent the defendant/ appellant from taking any lawful step for securing eviction of the plaintiff/ respondent from the suit premises in accordance with law. Before we proceed further to consider the order under challenge in this appeal on merit, let us, state the brief facts leading to the filing of the suit and the application for injunction which are as follows :--2. The plaintiff/respondent entered into an agreement ...
Kamala Sarkar Vs. State of Bihar and ors.
Court: Kolkata
Decided on: Sep-08-2000
Reported in: 2002CriLJ1414
Satya Brata Sinha, J.1. In this writ application the petitioner has prayed for relese of her husband who has been detained in terms of an order dated 22-3-2000 issued by the Deputy Secretary to the Government of Bihar which reads thus :No. 202/C. Whereas, the State Government is satisfied that with a view to preventing Shri Prasant Kumar Sarkar alias Prashanto Sarkar S/o Hemento Sarkar Pradhan Nagar near North Bengal, Nursing Home Siliguri present address Shankar Medical Hall Pradhan Nagar Siliguri (W.B.) Pin Code 734 403 from engaging in smuggling of Foreign Goods it is necessary to make an order that he be detained;Now, therefore, in exercise of the powers conferred by Sub-sections (i), (ii) and (iii) of Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (No. 52 of 1974) State Government hereby direct that the said Shri Prasanto Kumar Sarkar be detained;Shri Prasanto Kumar Sarkar shall be detained in Special Central Jail, Bhagalpur and ...
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