Kolkata Court December 2002 Judgments
Sher Singh, Director of Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Kolkata
Decided on: Dec-10-2002
Reported in: (2004)(2)SLJ69CAT
"(a) to direct the respondents to cancel, withdraw and/or rescind the impugned: (iv) order of dismissal from service dated 22.11.2000 including the recommendation dated 13.10.2000 of the UPSC; (b) to direct the respondents to allow the applicant to discharge his due duties and functions attached to the post as usual as before till he attains the age of superannuation; (c) to direct the respondents to produce the entire records of the case to this Hon'ble Tribunal for adjudication of the points at issue" 2. The relevant facts. The applicant was a member of the Indian Administrative Service. He was of 1976 batch and belonged to West Bengal cadre. It is averred that the applicant worked in various capacities including Additional District Magistrate, 24 Parganas (South) successfully, yet he was superseded in the matter of promotion in April, 1994 and was placed under suspension vide order dated 25.4.94. A charge-sheet dated 2.6.94, containing five charges, was served on him. The charges r...
Tag this Judgment!Dalhousie Holdings Ltd. Vs. Income Tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-10-2002
Reported in: (2003)85ITD61(Kol.)
1. This appeal filed by the assessee is against the order of the CIT(A), dt. 25th Sept., 1987, for the asst. yr. 1980-81 for which the previous year ended on 31st March, 1980.2. In the assessment order passed under Section 143(3) of the IT Act, 1961 the ITO included Rs. 17,962 as interest accrued from the deposits with the Savings Trust, by observing as under: The assessee has two deposit accounts numbering I & II with the above institution and the assessee is entitled to the interest @ 5-1/2 per cent on the balance lying with the said two accounts. But the assessee for the first time did not disclose the said income in the last year with a note that the interest income is neither accrued nor received during the last year as there was practically no likelihood even to receive the payments of the deposits. But the assessee totally failed to establish and substantiate the above contention as per note by filing the certificates from the appropriate authority of the above two deposit ...
Tag this Judgment!R.P.C. Industries Ltd. Vs. Asstt. Cit
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Dec-10-2002
Reported in: (2003)85ITD105(Kol.)
The appeal filed by the assessee is directed against the order dated 24-11-1995 passed by the Commissioner (Appeals) for the assessment year 1991-92."1. The Commissioner (Appeals) erred in confirming the action of the assessing officer in treating the business loss claimed as speculation loss on the facts and in the circumstances of the case.2. For that the Commissioner (Appeals) should have seen that the appellant had only one business of dealing in shares.3. For these and other grounds that may be urged at the time of hearing your petitioners pray that relief may be granted accordingly." The facts of the case, in brief, are that the assessee filed return on 30-12-1991 disclosing a loss of Rs. 1,31,043 and it was selected for scrutiny and notice under sections 143(2) and 142(1) were issued and served on the assessee. The controversy arises in the case regarding the loss disclosed by the assessee for the purpose of sale of shares amounting to Rs. 87,000 being treated as speculation lo...
Tag this Judgment!Kailash Chandra Pandey Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-09-2002
Reported in: (2003)2CALLT430(HC),2003CriLJ4286
P.K. Biswas, J. 1. This appeal is directed against the judgment and order of conviction and sentence passed by the learned Additional District and Sessions Judge and Special Judge, 3rd Court, Barasat, 24 Parganas(N) in Special Case No. 2 of 1997, whereby and whereunder the appellant was convicted for an offence punishable under Section 7 of the Prevention of Corruption Act, 1988 and sentenced to suffer an imprisonment for one year and to pay a fine of Rs. 1000/- in default to suffer rigorous imprisonment for one -month more.2. The facts leading to the filing of prosecution against the present . appellant are as under:On May 23, 1996, one Sri Shankar Prasad Sengupta (PW 3), the Proprietor of M/s. Rakshak Security Services lodged a complaint before the Superintendent of Police, Central Bureau of Investigation, Anti Corruption Branch, Calcutta, stating that he was awarded a cleaning contract at New Domestic Terminal Complex at Netaji Subhas Chandra Bose International Airport, Calcutta vid...
Tag this Judgment!Kartick Chandra Parui Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Dec-05-2002
Reported in: [2003]132STC478(Cal)
Tarun Chatterjee, J.1. The writ petitioner Shri Kartick Chandra Parui has been carrying on business under the trade name of Parui Engineering Works. He received a notice in form 29 dated June 25, 1999 issued by the Commercial Tax Officer, Kadamtala Charge, Howrah thereby initiating proceedings to make assessment of the writ petitioner for four quarters ending March 31, 1998 under Section 45(1) of the West Bengal Sales Tax Act, 1994 (in short, 'the Act'). However, it appears from the record that no further action was taken by respondent No. 1 in pursuance of the aforesaid notice. Subsequently on April 27, 2001 the Commercial Tax Officer concerned issued further notices fixing a date of hearing for assessment in respect of the above periods. In the intervening periods, the Legislature has introduced a new section, i.e., 46A wherein it has been provided that returns filed along with challan of payments of tax by June 30, 1999 must be deemed to have been assessed on December 31, 1999. By o...
Tag this Judgment!Lakshmi Kanta Mukherjee Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-05-2002
Reported in: 2004(2)CHN470
Amitava Lala, J. 1. It appears to this Court that only a short point of law is involved in the matter. Therefore, it can be decided at the threshold without wasting any time by exchange of affidavits. The short point is whether on the basis of the application of the petitioner, authority can convert the pensionary benefit from the Contributory Provident Fund to the General Provident Fund under ROPA Rules 1998 or not.2. It appears that on the earlier occasion when different matters came up for hearing I have passed similar orders which might or might not have any effect generally but by now the subject-matter is so well-settled that the same cannot be said to be disallowed by this Court. Previously, there was a memorandum being No. 496-Edn(B)/lM-39/91 dated 16.12.91 under which the option for conversion from the Contributory Provident Fund to the General Provident Fund was directed to be given within a period of 90 days from the date of issuance of the memorandum. The petitioner submitt...
Tag this Judgment!Md. Afsar Ali Mallick Vs. Refique Mistri and ors.
Court: Kolkata
Decided on: Dec-03-2002
Reported in: 2004(1)CHN437
Malay Kumar Basu, J.1. This revisional application has been directed against the judgment and order dt. 30th September, 1996 passed by the ld. Addl. Sessions Judge, 2nd Court, Nadia in S. T. No. 4(3) of 1995 whereunder the accused persons (the present O. P. s) were acquitted of all the charge framed against them. The relevant facts leading to this revision was be summarized as follows:2. Mamtaz Khatoon, daughter of the elder brother of the revisional applicant Afsar Ali Mallick was given in marriage with Rafique Mistri, the O. P. No. 1 (one of the accused persons) on 15th Aswin, 1396 B. S. according to the Muslim rites. The father of Mamtaz had to pay money amounting to Rs. 8,000/- and also to give gold ornaments etc. to the said Rafique as dowry. A Kabilnama was executed wherein the payment of the said dowry money as well as Denmohar amounting to Rs. 4001/- was recorded. On 4th November, 1992 the petitioner Md. Afsar Ali Mallick lodged a complaint before the O. C. Kaliaganj Police Sta...
Tag this Judgment!Sm. Swastika Sen Vs. the State of West Bengal and Sri Pritam Sen
Court: Kolkata
Decided on: Dec-03-2002
Reported in: (2003)2CALLT359(HC),I(2004)DMC66
M.K. Basu, J. 1. This revisional application under Sections 482 Cr.PC is directed against the order dated 7.1.2002 passed by the learned SDJM, Alipur in Case No. M-244/01 pending before that Court under Section 125 CrPC rejecting a prayer for interim maintenance of the petitioner and interim award of Rs. 1500/- per month on account of the child till the hearing and disposal of the main petition. The case of the petitioner is as follows.She was married to the opposite party No. 2 Promit Sen according to Hindu rites. On 18th June, 1998 soon after the marriage she was subjected to severe mental and physical torture by the opposite party No. 2 and her in-laws. The opposite party No. 2 was whimsical, selfish and irresponsible and he used to abuse the petitioner and to pick up quarrel with her every now and then on baseless and false accusations. She used to be constantly intimidated, threatened and assaulted by the opposite party No. 2 on a number of occasions on the ground of his dissatisf...
Tag this Judgment!Abinash Ch. Mondal Vs. Jyotsna Rani Mondal
Court: Kolkata
Decided on: Dec-03-2002
Reported in: 2003CriLJ3304
ORDERMalay Kumar Basu, J.1. This revisional application is directed against the judgment and order dated 15th November, 2000 passed by the learned Sessions Judge, Birbhum in Criminal Motion No. 35 of 2000 thereby allowing the same and setting aside the impugned order dated 14th February, 2000 passed by the learned S.D.J.M., Bolepur in Misc. Case No. 10 of 1997 and directing the petitioner to pay a sum of Rs. 1,000/- per month to the opposite party wife on account of her maintenance.2. Being aggrieved thereby, the second party husband has preferred the present revisional application before this Court challenging the said order of the learned Sessions Judge as illegal, improper and liable to be set aside.3. The relevant facts leading to the filing of this revisional application is stated below :--The case of the husband petitioner was that the petitioner (the second party before the trial Court) married the present opposite party (the first party before the trial Court) about 35 years ba...
Tag this Judgment!Dr. Pranab Kumar Mukherjee Vs. State of West Bengal
Court: Kolkata
Decided on: Dec-03-2002
Reported in: 2003(2)CHN418
Malay Kumar Basu, J.1. This revisional application is directed against the criminal proceeding being G.R. Case No. 110/79 pending before the 2nd Court of Judicial Magistrate, Chandernagore arising out of Chandernagore P.S. Case No. 13/79 dated 14th February, 1979 under Sections 468/420 and 471 of the Indian Penal Code and also against the order dated 2nd March, 1994 passed by the said Judicial Magistrate in the said case. That case was filed against the petitioner on the basis of a written complaint to the fact that one Shri Ramayan Rout, Insurance No. 7886691 submitted Hospital Certificate along with a Regulation Certificate on 14th February, 1979 before the Insurance Company and claimed sickness benefit from 19th January, 1979 to 9th February, 1979, The said Hospital Certificate bore Serial No. 153 and Registration No. 162 of the Hospital named Employees' State Insurance, Gourhati, Hooghly. As the Hospital authority grew suspicious over that certificate they made an enquiry and it wa...
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