Kolkata Court February 2002 Judgments
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Hydro-carbons and Chemicals Vs. Addl. Commr. Commercial Taxes, W.B.
Court: Kolkata
Decided on: Feb-11-2002
Reported in: 2002(142)ELT23(Cal)
Pinaki Chandra Ghose, J.1. The question arose in this writ application is whether Sodium Petroleum Sulphonate (hereinafter referred to as SPS) to be treated as 'detergent' and whether the petitioner is entitled to a refund of 90% of the tax paid on the sale of the said SPS under the West Bengal Industrial Promotion (Assistance to Industrial Units) Schemes, 1994 (hereinafter referred to as the said Scheme).2. The petitioner is manufacturer of SPS and sold SPS within the territory of West Bengal and duly paid taxes on the sale of the said SPS. According to the petitioner, the petitioner is entitled to get a refund of the tax paid on SPS under the Scheme inter alia on the ground that the SPS is a detergent under the Serial No. 2 of Schedule 'B' appended to the said scheme. Accordingly, the petitioner applied under the said scheme for refund of tax for the quarter 1-10-1998 to 31-12-1998.3. At the time of such application under the said scheme the petitioner also approached the Directorate...
Commissioner of Income-tax Vs. Union Carbide (i) Ltd.
Court: Kolkata
Decided on: Feb-07-2002
Reported in: (2002)174CTR(Cal)334,[2002]254ITR488(Cal)
1. This is a reference raised at the instance of the Department in respect of the assessment year 1983-84.2. The question raised is a single one and it is set out below :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the Commissioner of Income-tax was not right in withdrawing the depreciation and investment allowance allowed to the assessee in respect of the plant and machinery installed at Srinagar and Hyderabad ?'3. In regard to both the depreciation and the investment allowance, two units of the assessee were under review. One was at Jammu and Kashmir and another at Hyderabad. On the basis of the director's report, the Commissioner of Income-tax (Appeals) found that the plant at Srinagar had gone into trial production during the assessment year, although not into commercial production. The said Commissioner, however, did not take a similar view with regard to the Hyderabad unit. On a further consideration of the facts b...
Pradip Kumar Ghosh Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Kolkata
Decided on: Feb-06-2002
Reported in: (2003)(1)SLJ266CAT
1. Though this O.A., the applicant has prayed for a direction to the respondents to regularise his service on the post of Caretaker of GPO Building, Calcutta and a further direction to the respondents to grant him the benefit of fixation of pay in terms of 5th Pay Commission Report.2. The applicant joined service as Postal Assistant in the scale of Rs. 975-1500/- on 22.11.79 at Calcutta GPO. Pursuant to a circular dated 27.10.90 inviting applications from willing Postal Assistants of GPO for filling up the post of Caretaker, GPO, Calcutta in the scale of Rs. 1200-2040/- on ad hoc basis, the applicant applied for the said post, he having the requisit qualifications as enumerated in the said circular. By an order dt. 28.11.90, the applicant was directed to work as Caretaker on ad hoc basis and on purely temporary measure. It was made clear that this arrangement would not confer any right upon him to continue in the post and that the same may be terminated at any time without notice (vid...
Mohd. Abdul Latif Molla Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Kolkata
Decided on: Feb-06-2002
Reported in: (2004)(1)SLJ281CAT
1. Md. Abdul Latif Molla, resident of Chota Bakri, P.O. Chandaneswar, District - South 24 - Parganas has filed this application against the selection of OBC candidate on the post of Extra Departmental Delivery Agent (EDDA) at Chandaneswar Post Office and has prayed for the following reliefs: (a) To give employment to the applicant to the post of E.D.D.A. as advertised by the Postal Department. (b) To direct the respondents to give employment to the applicant to the post of E.D.D.A.2. The fact of the case as it appears from the O.A. is that the Sub-Divisional Inspector Postal, Sonarpur Sub-Division, South 24-Parganas made a requisition to the local Employment Exchange asking for name of suitable candidates for the post of Extra Departmental Delivery Agent (EDDA) as stated in para 4.3 as per notice enclosed as Annexure-C. The petitioner applied before the Employment Exchange which sent the application to the Sub-Divisional Inspector of Post Offices.Since the application has not reached ...
Commissioner of Income-tax Vs. Berger Paints (India) Ltd. (No. 1)
Court: Kolkata
Decided on: Feb-06-2002
Reported in: [2002]254ITR498(Cal)
1. Both these references at the instance of the Revenue for the two successive assessment years 1986-87 and 1987-88 are taken up together and disposed of by this common judgment since both these raise the same legal issue.2. Instead of setting out the questions and the money figures in the beginning, we would like to set out a model of accounting and deduction which the assessee would like to succeed before us.3. The model is to be considered with reference to Section 43B of the Income-tax Act, 1961, introduced into the statute book on April 1, 1984.4. The basic scheme of that section is well-known. The scheme is this that even for assessees following the mercantile system of accounting regularly from year to year, deductions in respect of tax liability (roughly speaking), like the liability for payment of Central excise chargeable on manufacture of goods, would be claimable by the assessee only in the assessment for the previous year in which the said tax is actually paid by the asses...
Amir HossaIn Sardar and anr. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-06-2002
Reported in: (2002)3CALLT12(HC)
A. Lala, J.1. This writ petition is made by one Amir Hossain Sardar and Arjahan Halder, claiming to be the President and Secretary of the Managing Committee of the school, challenging the order dated 29.11.2001 passed by the Secretary of the West Bengal Board of Madrasah Education. By such impugned order the Managing Committee of the Madrasah was replaced by the Ad-hoc Committee after the term expired on 31.10.2001.2. The contention of the petitioners is that before superseding the existing Managing Committee an opportunity of hearing should have been given to the existing Managing Committee. To that, the petitioners have relied upon Rule 8(1) of the Management Rules made for the purpose of running of the administration of such type of institutions. As per Rule 8 of the Management Rules, the Constitution of a Committee shall be subject to the approval of the Executive Committee of the Board and the Executive Committee shall have the power to supersede a committee when as per their opin...
Ram Chatterjee and anr. Vs. Smt. Tapati Mukherjee and anr.
Court: Kolkata
Decided on: Feb-06-2002
Reported in: (2002)3CALLT208(HC)
P.K. Ray, J.1. This application under Section 115 of the Code of Civil Procedure has been filed by the defendant Nos. 1 and 2 of Title Suit No. 65 of 1990 challenging the order No. 19dated 17th June, 1991, passed by the learned Assistant District Judge, 7th Court at Alipore, District South 24-Parganas in the said Title Suit whereby prayer for rejection of the plaint under Order 7 Rule 11 of the Code of Civil Procedure filed by the defendant Nos. 1 and 2 was rejected. This revision application raised a very nice legal question about interpretation of the statutory provision as laid down under Section 25 of the Hindu Succession Act, 1956 hereinafter refer to as said Act. For effective adjudication of the matter and for appreciation of rival arguments, said Section 25 is quoted in extenso herein below:'25. Murderer disqualified.-- A person who commits murder or abets the commission of murder shall be disqualified from inheriting the property of the person murdered, or any other property i...
Dr. Soumen Paul Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Feb-06-2002
Reported in: (2002)3CALLT329(HC)
P.K. Ray, J.1. Affidavit of service be kept with the record. Heard the learned advocates for the parties.2. In this writ application it is the contention of the petitioner that despite preferring a revision under Section 15 of the Citizenship Act, 1955 challenging the decision refusing the grant of Indian citizenship as passed under Section 5(1)(a) of the Citizenship Act, 1955 (hereinafter referred to as 'the said Act') as communicated by the District Magistrate, South 24-Parganas by his communication order dated 4th June, 2001 as yet, nothing has been communicated to the petitioner about the fate of such revision. At the same time the petitioner has assailed the communication of the District Magistrate, 24-Parganas (South) whereby and whereunder it was only communicated that the petitioner's application for grant of Indian citizenship was rejected. The learned advocate for the Union of India is present and he frankly submits that no instruction has been received from his clients and a...
Mehta Suraya and I.P.M. Industries Limited and ors. Vs. United Investm ...
Court: Kolkata
Decided on: Feb-05-2002
Reported in: AIR2002Cal108,(2002)2CALLT272(HC)
1. The decree in C.S. No. 183 of 1999 was put to execution In G.A. No, 3750 of 2000 by the decree holder Mehta Suraya. The applicant in G.A. No. 3 of 2001, has prayed for setting aside the order amending the said decree and for dismissal of the execution application. The said applicants had also filed a suit being C.S. No. 171 of 2001 for declaration that the decree dated llth October, 1999 passed In C.S. No. 183 of 1999 (Mehta Suraya Pvt. Ltd. v. United Investment Corporation) and the appellate decree dated 3rd January 2000 passed in APOT No. 913 of 1999 (United Investment Corporation v. Mehta Surya Pvt. Ltd.) by this Hon'ble Court, were obtained in collusion and connivance with each other and by practicing fraud upon this Hon'ble Court and as such the said decrees are fraudulent, illegal null and void and be cancelled and set aside. T. No. 240 of 2001 has been filed in the said C.S. No. 171 of 2001 for receiver and injunction. These 3 applications being G.A. No. 3750 of 2000, G.A. No...
Levcon Instruments Pvt. Ltd. and anr. Vs. State of West Bengal and ors ...
Court: Kolkata
Decided on: Feb-05-2002
Reported in: [2002(94)FLR899],(2002)IILLJ725Cal
D.P. Kundu, J.1. This is an application under Section 17-B of the Industrial Disputes Act, 1947 which reads as follows:'Section 17-B. Payment of full wages to workman pending proceedings in higher Courts. -Where in any case a Labour Court, Tribunal or National Tribunal by its award directs reinstatement of any workman and the employer prefers any proceedings against such award in a High Court or the Supreme Court, the employer shall be liable to pay such workman, during the period of pendency of such proceedings in the High Court or the Supreme Court, full wages last drawn by him, inclusive of any maintenance allowance admissible to him under any rule if the workman had not been employed in any establishment during such period and an affidavit by such workman had been filed to that effect in such Court: Provided that where it is proved to the satisfaction of the High Court or the Supreme Court that such workman had been employed and had been receiving adequate remuneration during any s...
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