Kolkata Court April 2003 Judgments
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East India Wires Limited Vs. Mohan Lal Ghosh
Court: Kolkata
Decided on: Apr-11-2003
Reported in: (2003)2CALLT634(HC),[2004]118CompCas322(Cal)
A.K. Baneijee, J. 1. East India Wires Private Limited was incorporated in 1990. The founder directors were one Sitaram Poddar and the petitioner. The company was formed for the purpose of setting up a wire factory on a land belonging to the petitioner and his brothers. After the formation of the company the land was leased out by the petitioner and his brothers to the company. The company was incorporated on 18th August, 1990 and the lease was executed on 5th December, 1990. After the formation of the company and after the lease was executed the company applied for necessary Government permission and/or licence. On 20th May, 1992 the Government of West Bengal issued a provisional certificate for setting up the said factory. The validity of the said licence was extended on 24th May, 1994. On 22nd May, 1995 the petitioner resigned from the Board of Directors (the said fact was, however, disputed by the learned counsel appearing for the petitioner). 2. Dispute and differences arose betwee...
All Backward Class Relief and Development Mission Vs. State of West Be ...
Court: Kolkata
Decided on: Apr-11-2003
Reported in: 2004(2)CHN381
Barin Ghosh, J.1. The West Bengal Government has provided appropriate infra-structure for primary education in this State. It has also made primary education compulsory in terms of the provisions of the Act. In order to impart primary education, the State of West Bengal has made the necessary infra-structure to provide primary education principally to the students belonging to the backward class, a large number of primary schools have been established by the petitioners. It is claimed that a large number of students belonging to backward class study in those primary schools. The petitioners wanted from the Government appropriate help in relation to study materials, i.e., text books, that was not provided and accordingly the present writ petition was filed.2. The principal reason for which the text books were not supplied by the State to the petitioners or to the schools established by the petitioners was that the schools so established by the petitioners were non-governmental instituti...
innovative Classic Export (P) Ltd. Vs. Regional Provident Fund Commiss ...
Court: Kolkata
Decided on: Apr-10-2003
Reported in: (2004)ILLJ666Cal
ORDERAmitava Lala, J.1. The petitioner company has challenged the order being Annexure 'P-10' under which the Assistant Provident Fund Commissioner (Circle III), West Bengal informed the Company that the application for review under Section 7-B(1) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 cannot be considered and requested to comply with the order dated October 8, 2002. The petitioned by invoking the writ petition contended before this Court that this communication tantamounts to a rejection of the review application from which no appeal lies under Section 7-I before the Tribunal. Hence, the writ Court can entertain the same and grant relief. Upon going through Section 7-I, I find that the appeal can be entertained from any original order under Section 2-A or Section 7-B except an order rejecting an application for review referred to in Sub-section (5) thereof. Consequently, the Court has gone through such provision and found that from an order of rejecti...
Calcutta Port Trust and ors. Vs. Empress Shipping Services Pvt. Ltd. a ...
Court: Kolkata
Decided on: Apr-10-2003
Reported in: AIR2004Cal303
Jayata Kumar Biswas, J.1. This appeal is against the judgment and order dated 5th March 1998 passed by the learned single Judge in Writ Petition No. 6 of 1998. The appellants were the respondent Nos. 1, 2 and 3 in the said writ petition, which was filed by the respondent Nos. 1 and 2 herein (hereinafter referred to as 'the writ petitioners').2. The Calcutta Port trust (in short 'C. P. T.') debited Rs. 1,16,134.00 to the deposit account of the writ petitioner No. 1 (hereinafter referred to as 'Empress Shipping'). The amount was debited on account of demurrage charges for the period from 10th November 1995 to 23rd October 1997 levied on a cargo loaded export container. In the concerned bill Empress Shipping was shown by the C. P. T. as the agent of the said container. The learned Judge by the impugned judgment and order held that such action of the C. P. T. was illegal, and allowed the writ petition with costs and consequential directions for refund of the amount and release of the conta...
Durga Kamal Rice Mills Vs. Commissioner of Income Tax
Court: Kolkata
Decided on: Apr-09-2003
Reported in: (2003)183CTR(Cal)223,[2004]265ITR25(Cal)
ORDERD.K. Seth, J.1. The quantum proceeding was held against the assessee. The facts revealed that upon a search under Section 132 of the IT Act, 1961, a duplicate accounts book was found where the opening balance shown exceeded the figure of the closing balance of the previous year disclosed in the return. This amount was added in the income of the assessee for the previous year. By reason of the Expln. 1 to Section 271(1)(c), such addition would amount to concealment by fiction. Therefore, the mischief of Section 271(1)(c) of the IT Act, 1961, is attracted in this case. That was how this matter was dealt with by the IT authorities upon the Tribunal, against which this reference has been sought for.2. Mr. J.P. Khaitan, learned counsel for the assessee, has pressed three contentions for our consideration. First, the amount shown in the opening balance of the next previous year can be treated to be an income for the next previous year. Though it could be treated as income of the earlier...
Smt. Ratna Chakraborty Vs. Smt. Rekha Chakraborty
Court: Kolkata
Decided on: Apr-09-2003
Reported in: AIR2004Cal24
ORDERSubhro Kamal Mukherjee, J.1. This is an application under Article 227 of the Constitution of India challenging an order dated October 5, 2002 passed by Shri Ratan Kumar Das, learned Civil Judge (Junior Division) at Bongaon, District : North 24 Parganas, acting as the District Delegate, in Misc. Case No. 84 of 2002.2. Kiran Shankar Chakraborty executed a document stated to be his last will and testament on June 26, 2001 corresponding to Ashar 11. 1408 B.S. A photocopy of the said document is annexed as Annexure 'A' to this application. It is stated in the said Will that the testator married Shrimati Rekha Chakraborty (see Choudhury) on August 12, 1998, but she all along inflicted mental and physical tortures on him; because of such behaviour of his wife, he started residing in a rented accommodation at Cossipur; the wife lodged complaint with the police against him and the police, at the instance of his wife, insulted him; the wife instituted a proceeding under Section 125 of the C...
Pulak Patodia and anr. Vs. A.C.C.T., Central Section and ors.
Court: Kolkata
Decided on: Apr-09-2003
Reported in: [2004]138STC331(Cal)
Bhaskar Bhattacharya, J.1. By this application, the petitioners have prayed for a direction upon the respondents particularly respondent No. 4 to recall and/or cancel the orders particularly the order dated May 29, 2002 passed by the respondent No. 4 being annexure 'P8' to the writ application and to grant amendment of the registration certificate under the Central Sales Tax Act from the inception or at least from the date of first purchase, i.e., March 25, 1999 in respect of coverage of goods and materials being raw materials and packing materials for the manufacture of detergent.2. The petitioners are carrying on business, inter alia, of manufacture of detergent. They filed an application for registration under the Central Sales Tax Act, 1956 before the Assistant Commissioner, Commercial Taxes, Central section on January 27, 1999 for the purpose of manufacturing detergent. Together with the said application the petitioner also filed a list of raw materials and packing materials which...
Durga Kamal Rice Mills Vs. Cit
Court: Kolkata
Decided on: Apr-09-2003
Reported in: [2003]130TAXMAN553(Cal)
ORDERD.K. Seth, J.The quantum proceeding was held against the assessee. The facts revealed that upon a search under section 133 of the Income Tax Act, 1961, a duplicate account books were found where the opening balance shown exceeded the figure of the closing balance of the previous year disclosed in the return. This amount was added in the income of the assessee for the previous year. By reason of the Explanation (1) to section 271(1)(c) such addition would amount concealment by fiction. Therefore, the mischief of section 271(1)(c) of the Income Tax Act, 1961 is attracted in this case. That was how this matter was dealt with by the income-tax authorities up to the Tribunal, against which this reference has been sought for.2. Mr. J.P. Khaitan, learned counsel for the assessee, has pressed three contentions for our consideration. First, the amount shown in the opening balance of the next previous year can be treated to be an income for the next previous year. Though it could be treated...
Smt. Arati Daw Vs. Pradip Roy Chowdhury and ors.
Court: Kolkata
Decided on: Apr-08-2003
Reported in: AIR2003Cal218,(2003)3CALLT298(HC)
ORDERPranab Kumar Chattopadhyay, J. 1. This revisional application is directed against the judgment and order dated 16th July 2001 passed by the learned Additional District Judge, 13th Court, South 24 -- Parganas, Alipore in Misc. Appeal No. 417 of 2000. The facts of the case disclose a shocking state of affairs amounting to fraud on Court resulting in the purported sale of a valuable three-storied building in a posh area of the city of Calcutta for a paltry sum of Rs. 12,000/- only to the decree holder who also happened to be the lone bidder.2. The learned Additional District Judge by the said impugned order dated 16th July 2001 condoned the delay in filing the application and sent the matter back on remand to the trial Court with the specific direction to re-hear the case on merits and to dispose of the same as expeditiously as possible after giving opportunity of hearing to the respective parties.3. Certain relevant facts in relation to this proceeding are briefly summarised as here...
Appropriate Authority and ors. Vs. Lytton Hotel (P) Ltd. and ors.
Court: Kolkata
Decided on: Apr-08-2003
Reported in: (2003)183CTR(Cal)212,[2003]263ITR498(Cal)
ORDERD.K. Seth, J.1. A notice for pre-emptive purchase under Section 269UD of Chapter XX-C, IT Act, 1961, as it stood then, was initiated against the assessee-respondent. The said proceeding was challenged in writ petition No. 1833 of 1993, by the assessee. By a judgment and order dt. 15th Nov., 2000 the learned Single Judge of this Court was pleased to quash the said notice and the proceeding. It is against this order the Revenue has preferred this appeal.2. The learned counsel for the appellant-Revenue Mr. Agarwal has pointed out that while exercising writ jurisdiction in respect of the proceedings under Section 269UD, against which no appeal is provided for, this Court does not sit on appeal, as was decided by the apex Court in various decisions, a few of which have since been cited by him. He has then contended that the Court cannot sit on appeal with regard to the valuation given in the valuation report while deciding such a question. The learned Single Judge had, however, virtual...
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