Kolkata Court August 2003 Judgments
Indian Express Newspapers (Bombay) Ltd. Vs. State of West Bengal and o ...
Court: Kolkata
Decided on: Aug-28-2003
Reported in: 2004(3)CHN59,[2003(97)FLR718]
D.P. Kundu, J.1. In this writ application the writ petitioner (hereinafter referred to as the company) has challenged the Order No. 111 dated 4th April, 2003 passed by the Third Industrial Tribunal, West Bengal, (hereinafter referred to as the Tribunal) in case No. VII-270/1992.2. Shri B. G. Sampt was the workman of the company and he was dismissed from service w.e.f. 9.11.1990.3. By virtue of order No. 123-IB-------------------I.B./131.17/89'IssueWhether the dismissal of Sri B. G. Sampat is justified?To what relief, if any, is he entitled'.4. Shri B. G. Sampat, the workman, make an application under Section 15(2)(b) of the Industrial Disputes Act, 1947 (hereinafter referred to as the said Act) as amended by the West Bengal Amendment.5. The application under Section 15(2)(b) of the said Act preferred by B. G. Sampat was first decided by the Tribunal by Order No. 33 dated 18.8.1995. This order dated 18.8.1995 was challenged in a writ proceeding being W. P. No. 116 of 1996 before this Hi...
Tag this Judgment!In the Goods Of: Tara Sundari Ghosh (Decd.) and in Re: Rajendra Nath G ...
Court: Kolkata
Decided on: Aug-28-2003
Reported in: 2004(3)CHN288
Asit Kumar Bisi, J.1. This suit arises out of an application for grant of probate of the Will dated 25th February, 1972 executed by Tara Sundari Ghosh in favour of the propounder Rajendra Nath Ghosh (hereinafter referred to as the plaintiff). Tara Sundari Ghosh (hereinafter referred to as the testatrix) was suddenly found missing on and from 18th March, 1977 from her residence at 16, Rajendra Lal Street, P.S. -Narikeldanga, Calcutta-6. The plaintiff is her only son and defendant No. 1 Smt. Sadhana Bala Banerjee is her only daughter. As per the case of the plaintiff he spares no efforts and left no stone unturned for finding out her missing mother and inspite of all his searches he failed to find out his mother. The testatrix has not been heard of for seven years or more either by him or by those who would naturally have heard of her if she was alive and she is presumed to be dead in the eye of the law. During her lifetime the testatrix made and published her last Will and testament on ...
Tag this Judgment!Manik Chandra Ankure Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Aug-28-2003
Reported in: II(2004)DMC468
Debiprasad Sengupta, J.1. In the present revisional application the petitioner has challenged an order dated 10.5.2002 passed by the learned Additional Sessions Judge, 2nd Court, Suri, Birbhum in Criminal Motion No. 116/2001 thereby setting aside the judgment and order dated 5.9.2001 passed by the learned Chief Judicial Magistrate, Suri, Birbhum in Misc. Case No. 48/1998 under Section 125 of the Code of Criminal Procedure.2. One Smt. Shila Ankure filed an application under Section 125 of the Code of Criminal Procedure before the learned Chief Judicial Magistrate, Suri, Birbhum claiming maintenance of Rs. 1,500/- for herself and Rs. 1,000/- for her minor son. The present petitioner/husband entered appearance and contested the said proceeding of filing a reply to show cause denying all the allegations made in the application under Section 125 of the Criminal Procedure Code in the said proceedings under Section 125, Cr.P.C. The present petitioner/husband made an application before the lea...
Tag this Judgment!Chemicare Products Ltd. and anr. Vs. Assistant Commissioner of Commerc ...
Court: Kolkata
Decided on: Aug-28-2003
Reported in: [2004]136STC617(Cal)
Asok Kumar Ganguly, J.1. This writ petition has been filed challenging the judgment and order dated 12th July, 2002 passed by the West Bengal Taxation Tribunal in R.N. Case No. 227 of 2000*.2. By the said judgment, the West Bengal Taxation Tribunal (hereinafter referred to as 'the said Tribunal') passed an order, inter alia, holding that the process of making refined soyabean oil and refined til oil from the input edible soyabean oil and til oil docs not amount to manufacture and as such, the impugned orders which were challenged before the Tribunal, were upheld.3. The material facts of the case are that the petitioner claims to be a manufacturer of til oil and refined soyabean oil having its factory at 120K, G.T. Road, Kotrang, District, Hooghly. The petitioner claims to be a registered dealer, having been registered both under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954 as also under the Central Sales Tax Act, 1956. The petitioner claims to have p...
Tag this Judgment!Calcutta Cosmopolitan Club Ltd. Vs. Bhanwarlal Bhandari and ors.
Court: Kolkata
Decided on: Aug-27-2003
Reported in: 2004(1)CHN498
D. K. Seth, J.1. This appeal is directed against the order dated 27th September, 2002 passed by the learned Judge, 10th Bench, City Civil Court, Calcutta in Title Suit No. 1430 of 2002, disposing of an application under Order 39 Rules 1 and 2 read with Section 151 of the Code of Civil Procedure (CPC). The plaintiff/ respondent had sought for an injunction permitting the plaintiff to participate in the Annual General Meeting (AGM) and the Extraordinary General Meeting (EGM) of the defendant/appellant sought to be held on 28th September, 2002. The learned Judge, while disposing of the application for injunction was of the view that the plaintiff had the status of a permanent member of the club as such he should have a chance to participate in the EGM and AGM to be held on 28th September, 2002.2. A preliminary objection has been taken by Mr. Ashoke Banerjee, the learned counsel for the respondents, that this appeal is not maintainable on two-fold grounds. First, that the meeting has alrea...
Tag this Judgment!Gurudas Roy Chowdhury Vs. State of West Bengal
Court: Kolkata
Decided on: Aug-27-2003
Reported in: [2005(104)FLR113],(2004)IIILLJ25Cal
Amitava Lala, J. 1. 1. The whole question before this Court is that whether a brick field controlled under the West Bengal Minor Minerals Rules, 1973 is a factory as per the definition of Section 2(m) of the Factories Act, 1948 or not. The contention of the learned counsel appearing for the petitioner is that the brick fields are being run for a particular season in a year, i. e., from November to April but there is no such operation work from May to October of the year concerned. In such case, such seasonal operation of brick field cannot be construed as factory under the Factories Act, 1948. Therefore, no notice etc. by the Government under Section 6 and/or Section 7 of the Factories Act, 1948 be applicable. According to him, mines and minerals are being totally controlled by the West Bengal Minor Minerals Rules, 1973 which was already declared as intra vires by the Supreme Court in Quarry Owners' Association v. State of Bihar & Ors. : AIR2000SC2870 and for the same it has a wide imp...
Tag this Judgment!ito Vs. Gdb Share and Stock Broking Services
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Aug-26-2003
Reported in: (2004)88TTJ(Kol.)352
This is an appeal filed by the revenue against the order of the learned Commissioner (Appeals), 28-11-2000, for the assessment year 1997-98.(1)That the learned Commissioner (Appeals) has erred in directing the assessing officer to allow share tradings to be set off from the income of the assessee and for not treating the same speculation loss.That the learned Commissioner (Appeals) has erred in directing the assessing officer to delete the disallowance of Rs. 13,967 from misc.expenses being penalty charges.Broadly stated, the facts of the case in brief are, that the assessee filed return on 9-12-1998, showing total income of Rs. 14,44,570 which was processed under section 143(1)(a) and the returned income was accepted. Thereafter, notices under sections 143(2) and 142(1) were served on the assessee calling for certain details. In response to the notice the authorised representative for the assessee appeared from time to time and discussed the matter. The controversy arises in this cas...
Tag this Judgment!Philips India Limited Vs. Ld. Fourth Industrial Tribunal and ors.
Court: Kolkata
Decided on: Aug-26-2003
Reported in: 2004(1)CHN97
D.P. Kundu, J.1. In this writ proceeding the writ petitioner (hereinafter referred to as the Company) has challenged the Order No. 55 dated 25.3.2003 passed in Case No. VIII-215/99 by the Fourth Industrial Tribunal, West Bengal (hereinafter referred to as the Tribunal), in connection with an application preferred by the respondent No. 2 (hereinafter referred to as the workman) under Section 15(2)(b) of the Industrial Disputes Act, 1947 (hereinafter referred to as the said Act) as substituted by West Bengal Act 33 of 1986 for Section 15 of the Principal Act.2. Said Section 15(2)(b) of the said Act reads as follows:'15(2). Where an industrial dispute has been referred to a labour Court or Tribunal, it shall-- a) ................................b) upon hearing the parties to the dispute determine(sic) within a period of 60 days from the date of reference under sub-section(1) of Section 10 or within such period as specified in the order of reference under Sub-section(1) of Section 10 the q...
Tag this Judgment!Swapan Kumar Mitra Vs. South Bengal State Transport Corporation and or ...
Court: Kolkata
Decided on: Aug-26-2003
Reported in: 2004(1)CHN644
D. K. Seth, J.1. This appeal is directed against the judgment and order dated 25th July, 2002 passed in Writ Petition No. 12213 (W) of 1997. The learned Single Judge was pleased to quash the order of removal passed after the conclusion of the enquiry with direction to furnish copies of the documents to the delinquent and after the reply being given, to pass a fresh order of punishment.2. Mr. L. K. Gupta, learned Counsel for the appellant, points out that the documents on which reliance was placed by the Enquiry Officer and the Disciplinary Authority were not disclosed in the list of documents annexed with the chargesheet. The second ground was that on the self-same allegation, a criminal proceeding was initiated against the delinquent. This proceeding has ended in acquittal. Relying on the decision in Captain M. Paul Anthony v. Bharat Gold Mines Ltd. and Anr., : (1999)ILLJ1094SC , he contends that the disciplinary proceeding ought to be quashed. Relying on the decision in Kesoram Cotto...
Tag this Judgment!Hamilton Research and Technology Vs. Asstt. Cit
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Aug-25-2003
Reported in: (2004)88TTJ(Kol.)891
These are the appeals filed by the assessee against the order of learned Commissioner under section 263 for the assessment year 1992-93 and filed by the revenue against the order of learned Commissioner (Appeals) for the same assessment year.As both the appeals relate to the same assessee, same assessment year and the issues involved are also the same, therefore, for the sake of convenience, both the appeals are disposed of by this consolidated order.The brief facts of the issue are that originally assessment was completed under section 143(3) which was revised by the learned Commissioner by passing order under section 263 on the ground that provision for expenses for warranty amounting to Rs. 10,50,000 debited to the P&L a/c, is an unascertained liability and, therefore, the assessing officer erred in allowing the same while computing the business income. The learned Commissioner by passing order under section 263 held that the assessing officer committed an error in allowing Rs....
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