Kolkata Court December 2002 Judgments

Shrimati Nathi Devi KulthIn Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (2003)2CALLT376(HC)

S.K. Mukherjee, J.1. This is to consider an application under Article 226 of the Constitution of India (hereinafter referred to as 'the writ petition' in short), inter alia, challenging inaction on the part of Secretary, Metropolitan Development Department, Government of West Bengal in not mutating the name of the writ petitioner in respect of plot No. 143, Block-AD appertaining to Sector-I of Salt Lake City.2. The brief facts leading to the filing of the said writ petition are summarised as under:(a) Government of West Bengal granted a lease, under a registered Deed of lease dated March 3, 1972, in favour of Lalmohan Bhattacharyay in respect of one plot of land measuring 3.0450 cottahs, be the land a little more or less, being Plot No. 143 in Block AD in Sector-I of the northern Salt Lake city extension area. The said deed was registered, in book No. 1, volume No. 33, at pages 16 to 22, being No. 1517 for the year 1972, in the office of the Sub-Registrar, Cossipur-Dumdum. The lease wa...

Kodak India Limited Vs. Deputy Commissioner of Commercial Taxes and or ...

Court: Kolkata

Reported in: [2003]131STC491(Cal)

S.P. Talukdar, J.1. The judgment and order dated April 6, 2001 passed by the West Bengal Taxation Tribunal (in short, 'the Tribunal') in Case No. R.N. 346 of 2000 Reported in [2003] 131 STC 485 (WBTT).have been sought to be assailed by the petitioner/appellant, Kodak India Limited, a company within the meaning of the Companies Act, 1956.2. The appellant's grievances may briefly be stated as follows :The appellant/petitioner is, inter alia, carrying on business of photographic film in the State of West Bengal. The petitioner is a dealer registered under the West Bengal Sales Tax Act, 1994 (hereinafter referred to as 'the 1994 Act') holding registration certificate No. TL/19.3. The petitioner after obtaining blank permit to import consignment of photographic film sent it to its clearing agent in the month of September, 1997. On October 10, 1997, the driver of the vehicle with the consignment of photographic film entered into West Bengal without collecting the blank permit from the agent....

Coal India Limited Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

1. This appeal, filed by the assessee, is directed against CIT(A)'s order for the assessment year 1997-98, in the matter of assessment under Section 143(3) of the Income Tax Act, 1961. The assessee is a public sector undertaking owned by the Government of India, and, as required by Hon'ble Supreme Court's directions set out in the case of ONGC v. Collector of Central Excise, it has duly obtained the clearance of the High Powered Committee (Cabinet Secretariat) for pursuing this appeal.2. By way of first ground of appeal, the assessee has raised following grievance : "That the learned CIT (Appeals) erred in confirming the action of the Assessing Officer in including tax exempt dividend income of Rs. 539.35 crores as part of 'book profit' of the appellant computed under Section 115JA of the Income Tax Act, 1961." We may, at this stage itself, make it clear that though the ground of appeal gives an impression that impugned amount of Rs. 539.65 crores is an income of the current year but ...

Coal India Ltd. Vs. Joint Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2004)88ITD514Cal

1. This appeal, filed by the assessee, is directed against CIT(A)'s order for the assessment year 1997-98, in the matter of assessment under Section 143(3) of the Income-tax Act, 1961. The assessee is a public sector undertaking owned by the Government of India, and, as required by Hon'ble Supreme Court's directions set out in the case of ONGC v. CC[1992] , it has duly obtained the clearance of the High Powered Committee (Cabinet Secretariat) for pursuing this appeal.2. By way of first ground of appeal, the assessee has raised following grievance : That the learned C1T (Appeals) erred in confirming the action of the Assessing Officer in including tax exempt dividend income of Rs. 539.35 crores as part of 'book profit' of the appellant computed under Section 115JA of the Income-tax Act, 1961.We may, at this stage itself, make it clear that though the ground of appeal gives an impression that impugned amount of Rs. 539.35 crores is an income of the current year but exempt from income ta...

Mandira Sen (Mandal) Vs. the State of West Bengal and ors.

Court: Kolkata

Reported in: (2003)3CALLT175(HC)

J.K. Biswas, J.1. This appeal is against a judgment and order dated 20th November, 2001 passed by a learned single Judge of this Court on writ petition No. 8745 (W) of 2001. The appellant was respondent No. 8 in the said writ petition which was filed by the respondent No. 8 in this appeal.2. The dispute is regarding the selection for appointment of the Assistant Teacher for English in 'Chatta Kalikapur Subid Ali Girls' High School' (hereinafter referred to as 'the school') situate at Post Office Chatta Kalikapur of South 24-Parganas District of the State of West Bengal. In the panel of the two interviewed candidates, the appellant was No. 1 in merit position. The writ petitioner, who was at No. 2, filed the writ petition so as to challenge the appellant's panel position. By the impugned judgment and order, the learned single Judge allowed the writ petition; and held that by awarding marks for training qualification, to which she was not entitled, the appellant had been wrongly placed a...

State Bank of India (Overseas Branch) and anr. Vs. Commercial Tax Offi ...

Court: Kolkata

Reported in: [2003]132STC234(Cal)

Altamas Kabir, J.1. The writ petitioner No. 1 is a branch of the writ petitioner No. 2, the State Bank of India which is a body corporate constituted under the State Bank of India Act, 1955, for the extension of banking facilities in the country and for other public purposes. The bank has to perform various functions as per the directions issued from time to time by the Reserve Bank of India in keeping with the economic and monetary policies of the Central Government. The writ petition is registered as a 'dealer' under the Bengal Finance (Sales Tax) Act, 1941, hereinafter referred to as 'the 1941 Act'.2. According to the writ petitioners, the policy notified by the Government of India under the Imports and Exports (Control) Act, 1947, as amended from time to time, and the Imports (Control) Order, 1955, regulate imports into and exports out of the country and contain different incentive schemes and subsidies to build up foreign exchange resources of the country. Prior to July 4, 1991 th...

Evergreen Plywood Industries (P.) Ltd. Vs. Circular Leasing and Resour ...

Court: Kolkata

Reported in: [2003]43SCL385(Cal)

Samaresh Banerjea, J. 1. Both the appeals have been heard analogously and will be governed by the same judgment.The A.P.O.T. No. 399 of 2002 has been preferred by the appellant/ company against the judgment and order dated May 16, 2002 passed by the learned Company Court in C.P. No. 362 of 2001 admitting the winding up petition of the respondent/petitioning creditor and directing advertisements in default of payment made by the company to the petitioning creditor. The A.P.O.T. No. 398 of 2002 has been preferred against the judgment and order dated May 16, 2002 passed by the Company Court in C.P. No. 404 of 2001.2. The respondent filed a winding up petition against the appellant on the ground that the respondents have lent and advanced the sum of Rs. 5 lacs to the appellant by A/c Payee Cheque which was repayable on demand after 3 months along with interest at the rate of 1596 p.a.3. It was alleged that the appellant/company acknowledged the sum of Rs. 5 lacs by granting receipt and als...

Biswanath Chakraborty and ors. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (2003)2CALLT129(HC)

A. Kabir, J.1. The writ petitioners herein challenged Government Order No. 250-F(LAW)/IN-186/96 dated 28th March, 2001 issued purportedly in compliance with the order dated 5th May, 2000, passed by this Court in W.P.S.T. No. 8 of 1998 before the West Bengal Administrative Tribunal in case No. O.A.-636/2001. By its judgment and order dated 10th April, 2002, the learned Tribunal disposed of the petitioners said application by setting aside the impugned order and remanding the matter to the concerned authority for a fresh decision in accordance with the Rules and the judgments of this Court referred to in its order and in particular the Judgment and order passed in W.P.S.T. No. 8 of 1998 and the order of the tribunal in O.A. No. 759 of 1996, after giving an opportunity of hearing to the representatives of the parties and/or the individuals, as the case may be.2. Aggrieved by the aforesaid order of the learned tribunal, the petitioners have filed the instant writ application, inter alia, f...

U.L. Majumdar Alias Upendralal Majumdar Vs. Anjali Banerjee

Court: Kolkata

Reported in: (2003)2CALLT188(HC)

A.K. Mitra, J.1. The above four applications are inter-related and have been filed in the second appeal being S.A. No. 537/1882.C.A.N. No. 6610 of 2000 2. This is an application filed on 10.8.2000 by one Smt. Mukti Das as the constituted attorney of Smt. Anjali Banerjee the plaintiff/opposite party No. 1 in this application. In brief, the case made out in this application is that the respondent No. 1 Smt. Anjali Banerjee as plaintiff filed Title Suit No. 154/1971 in the Second Court of learned Additional Munsif Alipore against Upendra Mazumder the sole appellant in this application and also against the respondent No. 2 and 3 herein. The suit is for eviction and recovery of possession and mesne profit. The learned Additional Munsif Second Court Alipore by judgment dated March 31, 1981 decreed the suit on contest against the sole appellant and ex-parte against the respondent/ defendant No. 2 in part with cost.3. The defendant No. being the sole appellant herein that is U.L. Mazumder pref...

Smt. Chandana Bose Vs. Saturday Club Limited and ors.

Court: Kolkata

Reported in: (2003)3CALLT73(HC)

Pinaki Chandra Ghosh, J. 1. The petitioner has filed a suit in this Hon'ble Court. This application has been filed in the said suit. In the said suit the petitioner has filed this application inter alia praying for an injunction restraining the respondents from giving effect from acting on the basis of letter dated 22nd April, 2000 until the desposal of the suit and further prayed for an injunction restraining the respondents or anyone and each one of them from publishing or repeating or circulating or disseminating the libels contained in the said letter dated 22nd April, 2000 and a letter dated 20th May, 2000 and further the order of injunction restraining the respondents and each one of them from taking any further steps in respect of the complaints lodged by the respondents and/or their servants, agents and/or assigns dated 16th December, 1999, 7th January, 2000 and 6th March, 2000, further injunction restraining the respondents from holding any meeting or from conducting any disci...