Kolkata Court May 2001 Judgments
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Reckitt and Colman of India Ltd. and anr. Vs. Assistant Commissioner o ...
Court: Kolkata
Decided on: May-16-2001
Reported in: [2001]251ITR306(Cal),[2001]252ITR550(Cal)
Kalyan Jyoti Sengupta, J.1. By this writ petition, the petitioners have challenged the authorization issued by the Joint Commissioner of Income-tax (TDS), Range-21, Calcutta, empowering the inspectors of income-tax to make a survey under Section 133A of the Act in the office premises of the petitioners on February 22, 2000, and the survey by the inspectors of income-tax on the said date and also summons issued by respondent No. 1 under Section 131 of the Act dated March 28, 2000.2. The short facts of the case are as follows :3. The petitioner has been carrying on business of manufacture and sale of various food, household and medicinal products like purity barley, pearl barley, dettol, dettolin, steradent, brasso, silvo, etc. There are products, which are sold by the petitioners but not manufactured by it. In the usual course of its business, the petitioner from time to time issued debentures. The petitioner has to deduct income-tax at source from the payment made to the various person...
ifgl Refractories Ltd. Vs. Joint Director General of Foreign Trade
Court: Kolkata
Decided on: May-16-2001
Reported in: 2001(132)ELT545(Cal)
ORDERKalyan Jyoti Sengupta, J.1. In this writ petition the petitioner has challenged the order dated 4th October, 1999 and also prayed for refund of terminal Excise Duty in accordance with the relevant provisions of the Import Policy and the Hand Book and to refund a sum of Rs. 84,91,806/- together with interest @ 24% per annum of the date of filing the claim. The order, which is under challenge, was passed by the Director General of Foreign Trade pursuant to previous order passed by this Court in the Writ Petition being No. 1576 of 1999.2. The short fact of the case which led to the order being passed by this Court previously is as follows :-The petitioner manufactures various items such as Tundish Nozzle, Tundish Shroud etc., which are refractory items used by the Vishakhapatnam Steel Plant (in short VSP) in the manufacture of steel products, which thereafter are exported abroad. VSP being an exporter is the holder of Advance Licence issued by the Director General of Foreign Trade (h...
Stone India Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: May-16-2001
Reported in: 2001(133)ELT316(Cal)
ORDERKalyan Jyoti Sengupta, J.1. By this writ petition originally the letter of demand dated 2nd August, 2000 asking the petitioner to make payment of the duty saved amount along with 24% interest and to surrender special Import Licence to the extent of five times the value of the licence in Annexure 'S' and also the letter dated 2nd August, 2000 addressed to ANZ Grindlays Bank Limited (now Standard Chartered Grindlays Bank Limited) asking to make payment a sum of Rs. 56,05,000/- being the secured amount by the bank guarantee for alleged non-fulfilment of export obligation were challenged. During pendency of the writ petition because of subsequent event the petitioner got the petition amended whereby the petitioner challenged the letter dated 5th September, 2000 intimating cancellation of LOP. In spite of direction being given on several times no affidavit-in-opposition has been filed. However, opportunity was given to produce the records. The fact of the case is recorded in short as f...
Rajgaon Stone Co. Pvt. Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-15-2001
Reported in: (2001)2CALLT474(HC)
A. Lala, J.1. In this writ petition the petitioner challenged the issuance of the notices under sections 78 and 80 of the Cess Act, 1880 issued by the Collector, Birbhum on 4.10.88 on the basis of the despatch of the property being 'stones' under the description of the property itself. No affidavit has been filed by any of the respondents. The matter is pending for quite sometime- No one came forward on behalf of the respondents at any stage when the matter was placed under the heading 'old Matters' or 'old Adjourned Matters'. On repeated calls ultimately the matter was taken up for final disposal.2. The short point is the existence of the Cess Act in view of the Mines and Minerals (Regulation and Development) Act, 1957. It is indeed because of the reason of the Supreme Court Judgment reported in : AIR1996SC2560 (P. Kannadasan etc. v. State of Tamil Nadu & Ors.) wherein it has been held that Entry 54 List I empowers the Union to make laws regulating the mines and mineral development to...
Gulab Chand Harek Chand and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-15-2001
Reported in: [2002]128STC602(Cal)
ORDERAmitava Lala, J. 1. In spite of repeated calls nobody appeared on behalf of the respondents. No affidavit has been filed.2. In the judgment dated September 21, 1984 passed in C.R. No. 12432(W) of 1976 (Gulabchand Harekchand v. State of West Bengal Reported in [1985] 59 STC 224 (Cal)) in a co-ordinate jurisdiction it was held that tax cannot be levied on 'gudakhu' as this is covered by the expression 'tobacco'. The petitioner's claim for exemption under Rule 3(28)(b) of the Bengal Sales Tax Rules, 1941 should be allowed and further held that as 'gudakhu', not being a tooth paste or tooth powder, is not subject to the levy of tax under the West Bengal Sales Tax Act and also under the Entry Tax Act.3. An appeal was preferred from the said order dated September 21, 1984 and by a judgment and/or order dated July 25, 1990, division Bench of this Court was pleased to dismiss the appeal by holding that it is not understood in common parlance that 'gudakhu' being 'tobacco' is dentifrice. T...
Jaytee Exports Vs. Natvar Parekh Industries Ltd.
Court: Kolkata
Decided on: May-14-2001
Reported in: 2001(3)ARBLR519(Cal)
ORDERD.K. Seth, J.1. An interim order was granted on 18-4-2001. Under the said interim order the bank account of the defendant/respondent No. 1 was attached to the extent of a sum of Rs. 37,89,000/-. On behalf of the respondent No. 1 this interim order is sought to be vacated. The learned counsel wanted to make his submissions on the question of law. He did not want to use any affidavit. He sought to proceed on the basis of the materials on record. He submitted that on the face of the pleadings the interim order could not be maintained as against respondent No. 1. According to him, respondent No. 1 is only an agent of a known principal, being the Respondent No. 4. The real claim of the plaintiff is as against the principal. From the materials produced he had pointed out that the name of the principal, respondent No. 4 herein, is apparent and is known. As such no claim could be maintained as against the agent, in view of Section 230 of the Contract Act. He further contended that a bill ...
Dhruba Pada Ghosh Vs. Bank of Baroda and ors.
Court: Kolkata
Decided on: May-14-2001
Reported in: (2001)IILLJ1524Cal
Ashok Kumar Mathur, C.J.1. This is an appeal directed against the order passed by a learned single Judge of this Court dated February 3, 1992, whereby the learned single Judge directed the petitioner to make a fresh appeal detailing all his grievances as taken by him before the Appellate Authority and the direction has been given that the Appellate Authority shall hear the petitioner and pass a reasoned order on merits, and it was directed that the decision is to be taken within three months from the date of communication of this order and he set aside the order of the Appellate Authority. Aggrieved against this order dated February 3, 1992 of the learned single Judge the present appeal has been filed by the appellant/petitioner.2. Brief facts which are necessary for disposal of this appeal are: The petitioner was appointed as a 'Cash Clerk' in the Bank of Baroda and was posted at his office at 8, India Exchange Place, Calcutta-1, while working as a Cash Clerk he was directed by the Re...
Premchand Jute Mills Ltd. and ors. Vs. Regional Provident Fund Commiss ...
Court: Kolkata
Decided on: May-14-2001
Reported in: [2002(93)FLR1107],(2002)IILLJ776Cal
M.H.S. Ansari, J.1. Petitioner No. 1 is the company, which is the owner of the jute mill known as Premchand Jute Mills. Petitioners Nos. 2 and 3 are the directors and shareholders of petitioner No. 1-company.2. It is stated that earlier, i. e., during the period 1969 till 1997, the said jute mill was run by Sonajuli Tea and Industries Ltd. (now in liquidation) as lessees. The then directors of petitioner No. 1-company took possession of the jute mill on or about May 20, 1983, from the official liquidator pursuant to an order passed by this High Court in Company Petition No. 539 of 1979.3. It is stated that on and from March, 1994, till May, 1998, the jute mill was run by respondents No. 5 and 6 under the agreement executed by and between the parties. According to the petitioners, under the aforesaid agreements dated March 19, 1994, and June 1, 1996, all statutory dues were liabilities of respondents Nos. 5 and 6 including the liabilities under the scheme framed under the Provident Fund...
Sri Ram Chandra Prosad Alias Jaiswal Vs. Sri Rajesh Kumar Jaiswal and ...
Court: Kolkata
Decided on: May-11-2001
Reported in: (2001)2CALLT570(HC)
G.C. De, J.1. This appeal is directed against the judgment and decree dated 20.1.95 passed by the learned Judge of the third Bench of City Civil Court at Calcutta in Title Suit No. 1277 of 1984. By that judgment the plaintiffs suit was decreed and the reliefs sought for in the plaint were granted.2. The plaintiff Rajesh Kumar Jaiswal instituted this suit praying for a declaration that he is one of the joint owners of the premises No. 33A, Ghosh Lane, Calcutta (hereinafter referred to as 'the suit premises' for brevity) that the said property was purchased out of the joint family fund belonging to the joint family consisting of the plaintiff and his father (defendant No. 1) and two brothers (defendants Nos. 2 and 3), for permanent injunction restraining the defendant No. 1 from proceeding further with the suit No. 1633 of 1982 and No. 325 of 1982 respectively pending before the learned Judge of the second Bench and the Chief Judge of the Court of Small Cause at Calcutta, and also for ot...
Samir Kumar Roy Chowdhury Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-11-2001
Reported in: AIR2002Cal19
Ahok Kumar Mathur, C.J. 1. This is an appeal directed against the order passed by a learned single Judge dated 5-2-2001 whereby the learned single Judge has dismissed the writ petition and held that there is no invalidity in conduct of the election of Council of Asiatic Society. Learned single Judge has interpreted the Regulation 37 of the Asiatic Society. Learned single Judge has held that stipulation at the bottom of the ballot paper as regards the mode of disenfranchising of the official sponsored candidates cannot be held to be illegal or invalid as this practice has been followed for quite sometime. It is also held that since petitioners have also taken part in the election, therefore, it is not open for them to challenge it now. He has also negatived the contention that the Supervisors have unfairly interfered with in the election process.2. However, for disposal of this Appeal brief facts may be stated. The petitioners are all members of the Asiatic Society and they contested th...
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