Kolkata Court March 2002 Judgments
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Commissioner of Income-tax Vs. A.B.C. India Ltd.
Court: Kolkata
Decided on: Mar-08-2002
Reported in: (2002)174CTR(Cal)555,[2002]255ITR108(Cal)
1. This is an application for recall of an ex parte order passed on February 13, 2001, when a reference Bench of our High Court passed an order under Section 256(2) causing three questions to be referred to itself. On that day, the assessee did not appear before the reference Bench. The assessee has since filed an application for recall of the ex parte order. As a point of jurisdiction of two High Courts is involved we requested learned counsel to get ready on the jurisdictiona! aspect itself and to argue out the matter before us, not leaving it merely at the stage of setting aside of an ex parte order.2. We have received due assistance from both sides in that regard today.3. By an order passed on the July 28, 1997, the assessee's assessments were transferred from Gauhati to Calcutta. Copies of the transfer order handed up from the assessee's side duly countersigned be kept on record.4. The reference application was however made in regard to a decision given by the Gauhati Bench of the...
Hanuman Trading Company and anr. Vs. State of West Bengal
Court: Kolkata
Decided on: Mar-07-2002
Reported in: (2002)2CALLT531(HC)
Amitava Lala, J. 1. This writ petition is made challenging imposition of luxury tax under the W.B. Luxury Tax Act, 1994 in respect of imported Vanaspati from Nepal.2. The contention of the petitioners is that by virtue of the Treaty of Transit, Treaty of Trade and Agreement of co-operation to control unauthorised trade between His Majesty's Government of Nepal and the Government of India the internal taxation charges of the movement of the primary products of either contracting party to any market destinations in the territory of the other shall be accorded treatment no less favourable than that accorded to the movement of its own primary products within its territory. The Vanaspati is one of such product for which the petitioners are paying more revenue.3. In exercise of power conferred by Sub-section 1 of Section 25 of the Customs Act, 1962 the Central Government has given a general exemption under certain goods and effective rate of duty for imports from Nepal under General Exemptio...
Hindusthan Paper Corporation Ltd. Vs. Wellbrines Chemicals Private Ltd ...
Court: Kolkata
Decided on: Mar-07-2002
Reported in: (2002)3CALLT114(HC)
A.K. Ganguly, J.1. This petition has been filed under Sections 30 and 33 of the Arbitration Act, 1940 (hereinafter referred to as AA 1940) challenging on various grounds the award made and published by the Joint Arbitrators dated 17.10.2000. The material facts of the case are noted below.2. On or about 10th May 1991, the petitioner invited a tender for transportation of approximately 25,000 MT to 50,000 MT of coal from the Port of Haldia to the Port of Cochin. The said coal was required for the consumption of the subsidiary of the petitioner, viz. M/s. Hindusthan Newsprint. Pursuant to the said tender, the respondents submitted their quotation on or about 12th June 1991 and, ultimately, on 18th September 1991, the quotation of the respondent was accepted on certain conditions.3. In order to carry out the obligation under the said contract, the respondent, as a disponent owner chartered a Vessel, viz. M.V. Lok Prakash from M/s. Shipping Corporation of India Ltd. and, thereafter, a Chart...
Aloke Kumar Mitra Mustafi and anr. Vs. the State of West Bengal and an ...
Court: Kolkata
Decided on: Mar-06-2002
Reported in: (2002)2CALLT444(HC)
A. Talukdar, J.1. This is the tale told by the bereaved son of a deceased who while living had reached his geriatric age, on account of his ailment went to the doctor for treatment. His treatment resulted in his meeting his creator.2. Anguish, shock, pain and sorrow suffered by the beloved of the deceased and after the tears dried in their arid cheeks prompted the bereaved son (the Opposite Party No. 2) who was not impleaded as a Party but, onaccount of the directions of the Court he was subsequently impleaded) to file a petition under Section 156(3) of the Code of Criminal Procedure (hereinafter referred to as 'the said Code') before the learned Chief Judicial Magistrate, Alipore seeking directions upon Section-'U-1' Police Station to investigate into the allegations levelled in the petition by way of treating it as an FIR against one Dr. Sekhar Chakroborty who was approached for treatment of the deceased Late Hazarilal Agarwal for extraction of his teeth.3. Pursuant thereof under the...
Sugandha Industries Pvt. Ltd. Vs. A.K. Saha and anr.
Court: Kolkata
Decided on: Mar-06-2002
Reported in: (2002)3CALLT535(HC),2002CriLJ3852,2003(156)ELT328(Cal)
A. Lala, J. 1. The petitioner company M/s. Sugandha Industries Limited is carrying on business as manufacturer and exporter of calcium carbonate and calcium stearate. According to them, on 17th October, 2001 some Officers of the Directorate of Revenue Intelligence (hereinafter called as D.R.I.) led by the respondent Nos. 1 and 2 came to the office and factory premises of the petitioner and ransacked the place in the name of search. As and when the search was conducted at the factory-cum-registered office of the company, the Calcutta office situated at 228A, AJC Bose Road, 5th Floor, Calcutta-700 020 was also searched by another group of Officers. The petitioner's Officers and employees were not allowed to know what documents the respondent authorities were searching and no reason or ground of such purported search was disclosed to the petitioner company. No notice or memo was served upon the petitioner. No order authorising such search was served upon the petitioner. Such search was co...
The National Iron and Steel Company (1984) Ltd. Vs. Ajit Kumar Mukherj ...
Court: Kolkata
Decided on: Mar-05-2002
Reported in: (2002)2CALLT158(HC)
S.K. Mukherjee, J. 1. This Letters Patent appeal is directed against judgment and order dated February 26, 1990 passed by a learned single Judge of this Court whereby and whereunder the learned Judge allowed an application under Article 226 of the Constitution of India (writ petition in short) and quashed the order of suspension, the chargesheet, the enquiry report, the order of dismissal and all subsequent orders. The petitioner was, also, allowed to resume his duties forthwith and was allowed 50% of the salary, which he would have drawn had he be in service. 2. The writ petitioner was a clerk working with the respondent No. 1. The writ petitioner was, also, the General Secretary of the Workers' Union. The erstwhile management of the company could not pay gratuities available to the retired employees thereby compelling them to initiate proceedings before the Deputy Labour Commissioner. That directions were passed for payment of gratuities to the retired employees of the company by the...
Braithwaite Burn and Jessop Construction Co. Ltd. Staff Workers' Union ...
Court: Kolkata
Decided on: Mar-05-2002
Reported in: [2002(93)FLR1006],(2002)IIILLJ20Cal
D.K. Seth, J. The relief sought for:1. In this case the Union has approached this Court in writ jurisdiction for implementation of Clause 8(iii) of the Bipartite Settlement dated April 3, 1996 (Annexure 'P-4'), in view of the fact that in terms of the said Clause by virtue of certain agreement, certain amount was paid by the employer to the employees of the Braithwaite Burn & Jessop Construction Co. Ltd. (BBJ), which sought to recover the said advance at the time of retirement, as is apparent from Annexure 'P- 12' of the writ petition.Preliminary objections by BBUNL:2. Mr. P.S. Sengupta, learned counsel for the respondent BBUNL, a holding company, has raised three objections to the maintainability of the writ petition. The first one is that the claim that has been lodged herein, is a subject matter of a disputed question of entitlement, which can only be decided by an Industrial Tribunal and not by this Court. The second ground was that even if, it is not a disputed question, it can be...
Bankim Ch. Banerjee Vs. Chinmoyee Banerjee
Court: Kolkata
Decided on: Mar-04-2002
Reported in: (2002)2CALLT214(HC),2002(2)CHN340,II(2002)DMC652
A. Barua, J.1. This revislonal application is directed against an order dated 8-8-2000 passed by the learned Sub-Divisional Judicial Magistrate, Howrah, in Misc. Case No. 92 of 1987.2. The petitioner, Bankim Ch. Banerjee and O.P. No. 1, Chlnmoyee Banerjee, were married way back on 31-1-78 and a female child was born to them on 12-12-78. The female child has since attained majority. Earlier, in C.R,R. 2462 of 1997 a single Bench of this Court, Malay Kumar Basu, J., was deciding a revlslonal application filed by the husband, Bankim Ch. Banerjee against the wife, Chinmoye.e Banerjee challenging an order date 3-6-97 passed by the learned Chief Judicial Magistrate, Howrah in Misc. Case No. 92 of 1997 under Section 127 of the Code of Criminal Procedure under which a petition filed by the wife under Section 127 Cr.PC was allowed and the amount of maintenance already granted earlier was enhanced to Rs. 600/- for the maintenance of the wife and Rs. 400/- towards maintenance of the minor daughte...
Central Bureau of Investigation Vs. B.K. Samal
Court: Kolkata
Decided on: Mar-03-2002
Reported in: (2002)2CALLT220(HC)
A. Talukdar, J.1. Grinding halt suffered by Special Court Case No.2 of 2000 in view of the Order dated 11.4.2001 of the learned Judge, 5th Special Court, Calcutta for want of sanction and imposition of Section 167(5)(ii) Cr. P.C. has persuaded the Central Bureau of Investigation (here-in-after referred to as' the CBI') to approach this Court for setting aside the same in this Revisional Application.2. Crisp and contains submission was made by its learned special public prosecutor confining to the illegality of the order as the question of sanction was not a matter of any consequence and he relied on the decisions of the Supreme Court in-(A) State of M.P. v. Bhoomji and Ors. : 2001 SCC(Cri.) 1373 and (B) Satya Narayan Sharma v. State of Rajasthan: 2002 SCC (Cri.) 39; and that the question of infraction of Section 167 Clause (5) Sub-clause(ii) of the Code of Criminal Procedure (for short. ' the said Code') was also no longer res Integra in view of the decision of Nirmal Kanti Roy. v. Sta...
Deputy Commissioner of Income Tax Vs. Cathy Pacific Airways Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-01-2002
Reported in: (2003)84ITD205(Kol.)
1. In this appeal, solitary grievance of Revenue is against CIT(A)'s directing the AO to apply Liberalised Exchange Rate Control Rate Management System (LERMS) to the asst. yr. 1992-93- This controversy revolves around interpretation of Rule 115, of the IT Rules, 1962, which deals with rate of exchange for conversion, into rupees, of assessee's income expressed in foreign currency.2. The issue in this appeal lies within narrow compass of undisputed facts. The assessee,, a commercial airline, is a Hong Kong based foreign company which is engaged in the business of aircraft operations. Its income is assessed under the provisions of Section 44BBA of the IT Act, 1961. During the course of assessment proceedings, AO noticed that, in the relevant previous year, the assessee had received HK $ (Hong Kong Dollars) 6,22,62,223. It was further noted that this foreign exchange earning was converted, for the purpose of computing rupee value so as to work out the tax liability under Section 44BBA, ...
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