Kolkata Court February 2003 Judgments
Aroma Enterprise and anr. Vs. Murshidabad Zilla Parishad and ors.
Court: Kolkata
Decided on: Feb-05-2003
Reported in: AIR2003Cal251
ORDERAmitava Lala, J.1. The dispute, raised by the petitioners, is arising out of fairness in dealing with the tender issued by Murshidabad Zilla Parishad.2. Under normal circumstances, writ Court is very much slow in interfering in respect of tender or contract matters which are in the nature of commercial dispute by holding a view that Civil Court or Forum made for it, is the appropriate Forum for adjudication. However, judicial view changed its mind very much after the principles laid down in the case of Mahabir Auto v. Indian Oil Corporation reported in : [1990]1SCR818 . The ratio of the judgment is, in entering or not entering into the contract with the governmental authorities fair play, indiscrimination, arbitrariness might have been the governing factor for entertaining the writ petition. Since Mr. Malay Kumar Bose, learned Senior Counsel appearing in support of the petitioners, said that the dispute is in the nature of fairness of the authority by holding a prima facie view, t...
Tag this Judgment!Rajgaon Stores Company (P) Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-05-2003
Reported in: (2003)3CALLT119(HC)
A. Lala, J. 1. This writ petition has been made by a company by the pen of one Sri Amar Madhab Gupta, claimed to be the Secretary of such company. Basically the main writ petition has been made by making three grievances. One is not to give effect or further effect of the demand of payment or royalty for the period from 30th January, 1974 to 30th June, 1974 under annexure 'B' to the writ petition. The second is declaration that Rule 18 of the West Bengal Minor and Minerals Rules, 1973 is ultra vires of the Mines & Minerals (Regulation & Development) Act, 1957 particularly Sections 2 and 16 thereof. The last is declaration that the West Bengal Minor and Minerals Rules 1973 has no application to the subsisting Mining lease under West Bengal Estates Acquisition Act, 1953. 2. However, before going to such controversy let me narrate the factual position herein. The predecessors-in-interest of the petitioner company were holding mining lease for quarrying stone metal over an area of 9000 big...
Tag this Judgment!S and D Securities (P.) Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Feb-05-2003
Reported in: [2005]124CompCas340(Cal),[2004]54SCL329(Cal)
ORDERAshok Kumar Mathur, CJ. 1. This is an appeal directed against the order passed by the learned single Judge dated 2nd May, 2002 whereby the learned single Judge has dismissed the writ petition holding that the present dispute can be referred to arbitration at the instance of the constituent of a trading member.2. The brief facts which arc necessary for disposal of the present appeal are that the writ petitioner is a company registered under the Companies Act, 1956 (hereinafter referred to as the petitioner-company) and the writ petitioner No. 2 is one of the Directors of the petitioner-company. The appellant/writ petitioner company is a registered Stock Broker and is a trading member of National Stock Exchange of India Limited (hereinafter referred to as the NSE). The respondent No. 5 is also a company registered under the Companies Act and it has opened an account with the petitioner-company (share broker) and purchased certain shares.3. The case of the petitioner-company is that ...
Tag this Judgment!Government Medical Stores Depot Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-04-2003
Reported in: (2003)2CALLT114(HC)
M.H.S. Ansari, J. 1. Petitioner, in the instant case, is a Government Medical Store and has questioned the power and authority of the State of West Bengal to levy or collect sales tax or making any assessments in relation thereto, 2. In the instant writ application we are concerned with the levy of the Central Sales Tax. Petitioner has raised the question of the legality of assessments under the W.B. Sales Tax Act before the sale tax tribunal. We are, in the instant proceedings, therefore concerned with the levy under the Central Sales Tax Act (CST). 3. Learned counsel for the petitioner has raised two fold contentions in support of the reliefs prayed for. 4. Firstly, it is contended that the Government Medical Stores Depot (petitioner herein) is a service department of the Government of India created for the purpose to sub-serve the Government policies and schemes to combat severe epidemic, natural calamities, leprosy, tuber culosis, Malaria, AIDS, including pulse Polio and different ...
Tag this Judgment!Geo Miller and Co. Ltd. Vs. Deputy Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Feb-03-2003
Reported in: (2003)184CTR(Cal)119,[2003]262ITR237(Cal)
Girish Chandra Gupta, J. 1. The petitioner is an assessee under the Income-tax Act, 1961. Assessment of the income of the petitioner for the assessment year 1988-89 was completed under Section 143(3) on March 4, 1991, and similarly for the assessment year 1989-90 on March 26, 1992, allowing relief under various provisions of the Income-tax Act. Based on a judgment of the apex court in the case of CIT v. N.C. Budharaja and Co., delivered on September 7, 1993, reported in : [1993]204ITR412(SC) , the income-tax authorities contended that as per the interpretation of law made by the apex court certain deductions were not admissible and therefore there was 'a mistake apparent from the record' and therefore rectifiable under Section 154 of the Income-tax Act. Accordingly, notices dated January 16, 1995, for both the aforesaid assessment years under Section 154 of the Income-tax Act, 1961, were issued to the petitioner. It is these notices which are under challenge in this writ petition on th...
Tag this Judgment!Rani Sati Devi Trust Vs. Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: Feb-03-2003
Reported in: (2003)185CTR(Cal)320,[2003]263ITR93(Cal)
Girish Chandra Gupta, J.1. The subject matter of challenge in this writ petition is the determination of amount payable by the petitioner under the Kar Vivad Samadhan Scheme, 1998, and a clarification dated January 5, 1999, issued by the member (Legislation) of the Central Board of Direct Taxes. The facts and circumstances of the case are as follows :2. For a number of assessment years the petitioner was made liable to pay penalty, particulars whereof are as follows :'Assessment year Penalty (Rs.)1990-91 48,0001991-92 52,0001992-93 22,0001994-95 23,200'3. The Kar Vivad Samadhan Scheme, 1998, came into force on September 1, 1998. Section 88 of the aforesaid scheme in so far as the same is material for our purpose provides as follows :'88. Subject to the provisions of this Scheme, where any person makes, on or after the 1st day of September, 1998, but on or before the 31st day of December, 1998, a declaration to the designated authority in accordance with the provisions of Section 89 in ...
Tag this Judgment!Mrinal Chowdhury and Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Feb-03-2003
Reported in: (2004)ILLJ1128Cal
Pranab Kumar Chattopadhyay, J.1. These two writ petitions were filed by the respective writ petitioners challenging the same award of the learned Tribunal, namely, the award dated February 27, 1997 passed by Justice K.C. JAGADEB ROY as Presiding Officer of the learned Tribunal. Both the writ petitions were heard analogously and are disposed of by the following judgment.2. Both the writ petitioners are the employees of United Bank of India and at the relevant point of time were posted in the head-office at Calcutta. The Chief Officer of the said bank issued charge-sheet to both the writ petitioners on March 10, 1983 alongwith another workman, namely Sri Sreedam Mondal who was employed as Daftary of the said bank at that time. Identical charges were levelled against all the three workmen in connection with the same incident. The article of charges mentioned against the writ petitioners are set out hereunder:a) Riotous/Disorderly/Indecent behaviour on the premises of the Bank;b) Attempt t...
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