Kolkata Court February 2003 Judgments
Ramnath Mukherjee Vs. West Bengal Financial Corporation and anr.
Court: Kolkata
Decided on: Feb-28-2003
Reported in: (2003)2CALLT613(HC)
A.K. Mitra, J. 1. Challenging the judgment and decree passed in Title Appeal No. 68/89 on 24.9.1993 and 7.10.1993 respectively by the learned 2nd Assistant District Judge, Hooghly affirming the judgment and decree dated 22.2.1989 and 10.3.1989 respectively passed in Title Suit No. 87 of 1988 (T.S. No. 184/85) by the learned Additional Munsif, Chandernagore, this second appeal has been preferred. The Title Suit concerned here is a suit for declaration and injunction. The case as has been made out by the plaintiff/appellant herein in the plaint is, Inter alia, as follows: 2. The plaintiff Ramnath Mukherjee had his business of manufacturing spectacle frames, which was running under the name and style 'Neolite Eye-line Corporation' hereinafter termed as 'said business'. According to the plaintiff this business had been running since 1965 and it was located in the ground floor of his residential building and the plaintiff was the sole proprietor of the business. 3. For the expansion and dev...
Tag this Judgment!Anand and Company Vs. Acit
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-27-2003
Reported in: (2004)89ITD125(Kol.)
depreciation allowed set off by assessing officer on incorrect assumption of facts as well as on incorrect application of law The assessing officer has allowed the claim of assessee to set off the unabsorbed depreciation in question on incorrect assumption of facts as well as on incorrect application of law, therefore, as the view taken by the assessing officer is found neither permissible in law nor sustainable in law, the assessing officer's order can be very well treated as an erroneous order and prejudicial to the interests of the revenue.The assessing officer has allowed the claim of assessee to set off the unabsorbed depreciation in question on incorrect assumption of facts as well as on incorrect application of law, therefore, as the view taken by the assessing officer is found neither permissible in law nor sustainable in law, the assessing officer's order can be very well treated as an erroneous order and prejudicial to the interests of the revenue.The view adopted by the ass...
Tag this Judgment!Smt. Kalyani Devi (Das) Vs. Tarapada Das
Court: Kolkata
Decided on: Feb-27-2003
Reported in: AIR2003Cal249
ORDERPranab Kumar Chattopadhyay, J.1. This revisional application is directed against the judgment and order dated 25th April, 2002 passed by the learned Chief Judge, Small Causes Court at Calcutta. An application under Section 41 of the Presidency Small Cause Courts Act was filed by the plaintiff (who is the petitioner herein) for eviction of the defendant, Tarapada Das, as a licensee and recovery of Khas possession of the suit premises. The plaintiffs case is that she is the owner of the structures standing on a plot of land being 24/C, Jeliapara Land, Calcutta 12 and she is the thika tenant in respect of the land under the said structure. One Kalipada Das, the husband of the plaintiff since deceased, was the original tenant and during his lifetime he granted leave and licence in respect of the suit premises in favour of the defendant to stay there for a temporary period.2. After his death, for defendant appreached the plaintiff and requested her to grant licence to stay in the suit ...
Tag this Judgment!United India Insurance Co. Ltd. Vs. Mina Mitra and anr.
Court: Kolkata
Decided on: Feb-27-2003
Reported in: 2004ACJ1837
Samaresh Banerjea, J. 1. The appellant made an application for stay of the operation of the judgment and award dated 11.6.2002 passed by the Motor Accidents Claims Tribunal, Alipore, in M.A.C. Case No. 88 of 2000.2. In the course of hearing of the said application, we also heard the appeal itself after dispensation of all formalities.3. By the impugned judgment and the award against which the present appeal has been filed, the Tribunal allowed the application of the claimant under Section 140 of the Motor Vehicles Act, 1988 and awarded the statutory compensation of Rs. 50,000 on 'no fault' basis.4. Despite the fact, time and again, the Supreme Court as well as different High Courts including our High Court, after following the decisions of the Supreme Court, have deprecated the practice of the insurance company to prefer appeal against the award passed under Section 140 of the Motor Vehicles Act, 1988, the present appeal has been filed.5. The only contention of the appellant in the sai...
Tag this Judgment!Sunil Ranjan Mondal Vs. Union of India (Uoi) and ors.
Court: Central Administrative Tribunal CAT Kolkata
Decided on: Feb-26-2003
Reported in: (2003)(3)SLJ46CAT
1. The applicant, who is working as Executive Engineer (Civil)-I in the All India Radio, Calcutta, has filed this O.A. praying for the following relief:-- (A) That the Hon'ble Tribunal may be pleased to quash and set aside the Memorandum of charge sheet bearing No. C-140Il/4/98-Vig(II) dated 16.11.99 (Annexure-A hereto) (B) Alternatively, the Hon'ble Tribunal may be pleased to direct the Respondents to complete the entire DA proceedings within a time bound programme as may be specified by it with a default Clause on account of long delay of the entire matter.2. The relevant facts of the case are that the applicant joined service under the respondents as Jr. Engineer (Civil) in 1972 and promoted as Asst. Engineer in 1980. He was further promoted as Executive Engineer on 5.4.1989. He joined the Calcutta office of AIR on 6.4.89. It is his case that on 1.12.99 while he was working as Surveyor of Works (C), All India Radio, New Delhi, he received a charge-memo dated 16.11.99 vide Annexure-...
Tag this Judgment!Commissioner of Income-tax Vs. Tasati Tea Ltd.
Court: Kolkata
Decided on: Feb-26-2003
Reported in: (2003)183CTR(Cal)64,[2003]262ITR388(Cal)
D.K. seth, J. 1. The following question was referred for our answer : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding the view that the provisions of Rule 8(2) were applicable to the case of the assessee and that the allowance by way of deduction be granted ?' 2. Learned counsel for the Revenue has submitted that there was no evidence to show that the nursery was maintained by way of replantation of dead or useless plants within the meaning of Rule 8(2) of the Income-tax Rules, 1962. He has pointed out from the paper book that there was no such evidence. Therefore, the allowance by the Tribunal under Rule 8(2) of the expenses for maintaining nursery cannot be sustained and the question referred is to be answered in the negative in favour of the Revenue. 3. Learned counsel for the assessee, on the other hand, points out that even though it is a stage prior to the replantation, still it comes within the ambit ...
Tag this Judgment!Rameswar Sarkar Vs. the Collector and ors.
Court: Kolkata
Decided on: Feb-26-2003
Reported in: III(2003)BC476,(2003)2CALLT282(HC)
H. Banerji, J.1. This appeal is directed against the judgment and decree dated September 29, 1999 passed by the learned Assistant District Judge, 1st Court, Krishnanagar, Nadia in Money Suit No. 10 of 1984.2. The plaintiff, a Government Contractor in response to a tender by the State Government for completion of the unfinished work of Sugar-cane Research Station at Bamundanga and at the Sub-Divisional Health Centre at Fakirdanga, was entrusted with the said work and he completed the work within time and delivered possession thereof to the State Government.3. During the progress of the above tendered work the State directed the plaintiff through the concerned Engineer to perform a non-tendered work relating to the completion of the ground-floor of Bamundanga Building. The plaintiff completed the said non-tendered work by February 3, 1976. He had to incur expenditure of Rs. 4,51,000/- for the said work but inspite of demands the defendants did not pay the said amount.4. Prior to this sui...
Tag this Judgment!Pradip Kumar Mitra Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-26-2003
Reported in: (2003)2CALLT507(HC)
A. Chakrabarti, J. 1. The judgment and order under challenge was passed by the West Bengal Administrative Tribunal refusing to interfere with the order passed by the concerned authority whereby petitioner's claim for payment of back wages and allowances during the relevant period was rejected. 2. The facts relevant for disposal of the present writ petition are that the petitioner while was working as Lower Division Clerk under the Burdwan Collectorate was implicated in a criminal case on the charge of administering poison to his wife which resulted in her death. In connection with the complaint against the petitioner relating to the said allegation the police arrested the petitioner on 5th December, 1992 and he was in jail custody till 30th December, 1992 when the petitioner was released on bail. 3. Under the Rule 7(3) of the W.B.S.(CCA) Rules, 1971, the petitioner was suspended from service as he was kept in custody for a period exceeding 48 hours and such suspension was with effect f...
Tag this Judgment!Atibur Rahaman Vs. State of West Bengal
Court: Kolkata
Decided on: Feb-26-2003
Reported in: 2003(2)CHN427
Pradip Kumar Biswas, J.1. This is an application under Section 482 of the Code of Criminal Procedure, 1973, filed at the instance of the petitioner, Atibur Rahaman, seeking to quash the charge sheet No. 239 of 2000 dated 31.8.2000 (G. R. Case No. 697 of 1990) in connection with Beldanga police Station Case No. 112 dated 28.5.1998 under Sections 147/148/149/326/307/302 of the Indian Penal Code and Sections 3 and 4 of the Explosive Substances Act, now pending in the Court of the ld. S. D. J. M. Berhampore, Murshidabad.2. The short facts leading to the filing of this revisional application are as under:--3. The petitioner is a businessman by profession and an Income Tax Payee. The aforesaid Beldanga P. S. case was started on the basis of written complaint' lodged with the Officer-in-Charge of the Beldanga P. S. by one Julfikar Chowdhury alleging, inter alia, that on 28.5.1998, one Najibur Rahaman, S/o. Abdul Odud along with others all of Beldanga P. S. about 11 a.m. being armed with deadl...
Tag this Judgment!Cit Vs. Tasah Tea Ltd.
Court: Kolkata
Decided on: Feb-26-2003
Reported in: [2003]129TAXMAN647(Cal)
ORDERD.K. Seth, J.The following question was referred for our answer :'Whether, on the facts and in the circumstances of the case, the Honble Income Tax Appellate Tribunal was justified in law in holding the view that provisions of rule 8(2) was applicable to the case of the assessee and that the allowance by way of deduction be granted ?'2. Learned counsel for the revenue has submitted that there was no evidence to show that the Nursery was maintained by way of replantation of dead or useless plants within the meaning of rule 8(2) of the Income Tax Rules, 1962. He has pointed out from the paper book that there was no such evidence. Therefore, the allowance by the Tribunal under rule 8(2) of the expenses for maintaining Nursery cannot be sustained and the question referred to is to be answered in the negative in favour of the revenue.3. Learned counsel for the assessee, on the other hand, points out that even though it is a stage prior to the replantation, still it comes within the amb...
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