Kolkata Court June 2001 Judgments
Paharpur Cooling Towers Ltd. Vs. the Owners and Parties Interested in ...
Court: Kolkata
Decided on: Jun-26-2001
Reported in: AIR2001Cal213,(2001)2CALLT445(HC)
A.K. Ganguly, J. 1. The case of the plaintiff in this admiralty suit is based on a claim for damages. The case is that the ship M.V. Lima-I carried the Cargo belonging to the plaintiff and she reached the sand heads on 1.4.2001 and was berthed on 9.4.2001. Thereafter, on or about 14.4.2001 at the Haldia Port the discharge of cargo commenced and was continued on diverse dates. Ultimately, the discharge of cargo was completed on 27.4.2001. 2. It is not in dispute that the entire quantity of cargo was discharged and taken delivery of by the plaintiff. 3. The cargo in this case is a kind of fertilizer and its effective use demands that its moisture content must remain very low and within a specified level. According to the plaintiff, such moisture content cannot exceed 0.5%. 4. But in the plaintiffs cargo, which she carried, at the time of discharge, the moisture content exceeded more than the prescribed limits. 5. In order to make out this case, the plaintiff mainly relies on three survey...
Tag this Judgment!National Engg. Inds. Ltd. Vs. Cit
Court: Kolkata
Decided on: Jun-26-2001
Reported in: [2001]80ITD9(Cal)
ORDERGarg, V.P These 21 appeals - 17 by the assessees and 4 by the revenue - arise under the Interest Tax Act, 1974. All these appeals are against the orders of the Commissioner (Appeals) for various assessment years. Since they involve common dispute, they are being disposed of by this common order for the sake of convenience.1A. This Act after two eclipses was re-introduced by the Finance (No. 2) Act, 1991 as an anti-inflationary measure. Originally it provided for levy of tax on chargeable interest accruing or arising to scheduled banks. The tax is levied on gross interest income of credit institutions, that is banks including co-operative societies engaged in the business of banking, Public Financial Institutions, State Financial Corporations and Financial Companies. It provides the levy of tax on every credit institutions for every assessment year commencing on or from 1-4-1992 and interest-tax in respect of its chargeable interest of the previous year.2. An interesting question i...
Tag this Judgment!Karam Chand Thapar and Bros. (Coal Vs. Deputy Commissioner of Income T ...
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-25-2001
Reported in: (2002)83ITD171(Kol.)
1. The only issue in this appeal filed by the assessee relates to the question of disallowance of the claim of business loss amounting to Rs. 34,12,695 incurred on sale of 52,503 non-convertible portion of partially convertible debentures (PCDs) of M/s Ballarpur Industries Ltd. (BILT).2. The facts of the case, as discussed in detail, by both the lower authorities, are that the assessee was having certain shares of BILT in the past. On the basis of such shareholdings, the assessee was offered by BILT the right to acquire 52,503 number of 15 per cent redeemable partially convertible debentures consisting of convertible portion (Part A) of the value of Rs, 100 and non-convertible portion (Part B) of the value of Rs. 300. On application for the said PCDs, the assessee was required to pay Rs. 50 and Rs. 115 in respect of Part A and Part B respectively (totalling to Rs. 165) per debenture. On allotment, however, the assessee was required to pay Rs. 50 against Part A and Rs. 185 against Part...
Tag this Judgment!Mahadeo Prasad Agarwal and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-25-2001
Reported in: (2002)1CALLT200(HC)
D.K. Seth, J.1. The petitioners have challenged the order passed on 20th November, 1990, though a letter forwarding the said order has been annexed in the writ petition but the order has not been annexed. However, learned counsel for the petitioners produces a copy of the said order and contends that it was an accident due to which the order was not annexed. According to him, the petitioners are transferee from the original allottees. In the Deed of lease executed in favour of the original allottees, it did not contain any clause prohibiting transfer. Therefore, there is no earthly reason for refusal of mutation. He has also relied on the various subsequent orders passed by this Court directing the respondents to consider such question and after considering such question the respondents did not allow mutation. He has also relied on a decision in the case of Smt. Ajanta Basu v. State of West Bengal and Ors. reported in : AIR1996Cal309 by a learned single Judge of this Court in support o...
Tag this Judgment!Pratap Kundu and ors. Vs. Rabindra Nath Kundu and ors.
Court: Kolkata
Decided on: Jun-25-2001
Reported in: (2002)2CALLT14(HC),2002(2)CHN689
J. Banerjee, J. 1. This application under Section 482 read with Section 483 of the Criminal Procedure Code is for quashing of the proceeding in G.R. Case No. 1471/82 arising out of Shibpur Police Station Case No. 29(6)/ 82 dated 28.6.82 under Sections 448, 427 and 323 read with Section 34 of the Indian Penal Code pending before the learned Judicial Magistrate, First Class, Howrah.2. Briefly stated the facts and circumstances leading to the filing of the instant revision proceedings are as follows :-That on 14.6.82 Rabindra Nath Kundu, the step brother of petitioner No. 1 filed a complaint under the aforesaid provisions of the Indian Penal Code in the Court of S.D.J.M., Howrah against accused/petitioners, alleging that the accused persons entered into the Meter-room of the complainant at 105/1, Mahendra Bhattacharjee Road, Shibpore damaged the doors, threw the articles kept inside and assaulted the complainant. The learned Magistrate directed the police to investigate the case under Sec...
Tag this Judgment!Anarul Haque and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-25-2001
Reported in: (2001)3CALLT259(HC)
P.K. Ray, J. 1. In this writ application, writ petitioners claiming themselves as Organizing Teacher of Aimapara Primary School has challenged the decision of Chairman, Ad hoc Committee, District Primary School Council, Burdwan passed under Memo No. 982/5 dated Burdwan 16th April 1999 whereby and whereunder rejecting their such claim as organized staff of Aimapara Free Primary School as recognized sometimes in between 8th September, 1980 to 19th September, 1982 the relief by regularisation of such appointment was rejected. Writ petitioners have prayed the following reliefs:(a) A writ of Mandamus or a writ in the nature thereof commanding the respondent No. 3 particularly the Chairman, Ad-hoc Committee, District Primary School Council, Burdwan to cancel/withdraw/ rescind the impugned order issued in Memo No. 982/5 dated 6.4.99 and upon so doing direct the state respondent No. 3 to issue the appointment letter in favour of the petitioners within a time as specified by this Hon'ble Court....
Tag this Judgment!Jagadish Prasad Pati Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-25-2001
Reported in: (2001)3CALLT309(HC)
A. Kabir, J.1. A short but nevertheless interesting question of law has been raised by Mr. P.B. Sahu, learned advocate, appearing in support of the writ petition, which is directed against the order dated 2nd March, 2001, passed by the learned West Bengal Land and Tenancy Tribunal in original Application No. 2842 of 2000, disposing of the petitioner's application with leave to prefer an appeal against the order passed by the Revenue Officer on 25th August, 1999, rejecting the petitioner's application under Section 51A(4) of the West Bengal Land Reforms Act, 1955.2. Mr. Sahu submitted that pursuant to an amicable partition between the coparceners of a Hindu Mitakshara family, the petitioner was allotted a half share in respect of certain properties, After the coming into operation of the West Bengal Estates Acquisition Act, 1953, the petitioner filed a return in Form 'B' for exercising his right of option of retention of the lands of his choice. The petitioner also, made ah objection un...
Tag this Judgment!Sanjay Kumar JaIn Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-22-2001
Reported in: [2002]254ITR38(Cal)
Y.R. Meena, J.1. By this application the applicant prayed that the Tribunal be directed to refer the questions of law answered in paragraph A of this application for the opinion of this court.2. The petitioner-assessee deals in jute goods and real estate business. There was a search carried out by the Income-tax Department in August, 1995, at the residence and office of the petitioner under Section 132 of the Income-tax Act, 1961. During the search the Department has seized various documents, which includes identifying as GNP 1, 2 and 3 and GNP 15. During the course of the investigation, the assessee has admitted that the transaction in GNP 1, 2 and 3 and also GNP 15 were not there but those were the entries of undisclosed income. But in the statement he clarified that the amount referred to in the entries in GNP 15 which was up to April 25, 1985, has been shown as cash credit in GNP 1, 2 and 3 and on the basis of GNP 1, 2 and 3 the peak credit was calculated at Rs. 1,08,13,090. Theref...
Tag this Judgment!Om Roller Flour Mill Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jun-22-2001
Reported in: [2002(94)FLR908],(2002)IIILLJ228Cal
ORDERDilip Kumar Seth, J. 1. The order dated March 14, 2001 contained in Annexure 'P- 11' has since been challenged. Learned counsel for the Petitioners contends that the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 was made applicable in the said order passed under Section 7A of the said Act to the Petitioner's establishment on the ground that there is more than 20 employees. While calculating the number of employees, the authority had taken into consideration the 16 employees employed in the establishment added with the five partners who are also employed in the establishment and received remuneration. The authority had relied on a decision in Writ Petition No. 13605(W) of 1999 S. G. Tin Printers Pvt. Ltd. v. RPF Commissioner, disposed of on January 21, 2000. In the said decision, it was held that the persons who receive remuneration are also the employees. It appears that against the said decision an appeal was preferred. The Division Bench in ...
Tag this Judgment!Sanjay Kumar JaIn Vs. Cit
Court: Kolkata
Decided on: Jun-22-2001
Reported in: [2001]118TAXMAN821(Cal)
Meena, J.By this application the applicant prayed that the Tribunal be directed to refer the questions of law answered in paragraph A of this application for the opinion of this Court.2. The petitioner/assessee deals in jute goods and real estate business. There was a search carried out by the Income Tax Department in August 1995 at the residence and office of the petitioner under section 132 of the, Income Tax Act, 1961 (hereinafter referred to as the Act). During the search, the Department has seized various documents, which include those identifying as GNP 1, 2 and 3 and GNP 15. During the course of the investigation assessee has admitted that the transactions in GNP 1, 2 and 3 and also GNP 15 were not there but those were the entries of undisclosed income. But in the statement he clarified that the amount referred to in the entries in GNP 15 which was up to 25-4-1985 has been shown as cash credit in GNP 1, 2 and 3 and on the basis of GNP 1, 2 and 3, the peak credit was calculated a...
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