Kolkata Court September 2004 Judgments
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Indian Express Newspaper (Bombay) Pvt. Ltd. Vs. State of West Bengal a ...
Court: Kolkata
Decided on: Sep-23-2004
Reported in: 2005(1)CHN390,[2006(106)FLR467],(2005)IILLJ333Cal
Altamas Kabir, J.1. These two appeals have been taken up together as they involve common questions of law and fact and the parties are also common.2. Mr. B. G. Sampat, who has appeared in person in these appeals, was at the relevant point of time an employee of Indian Express Newspaper (Bombay) Pvt. Ltd. On 1st August, 1988, while he was posted in Calcutta, he was served with a transfer order by the Bombay office of the Newspaper company transferring him from Calcutta to Bombay with effect from 5th August, 1988. Shri Sampat did not comply with the said order of transfer and made several representations to the Bombay office for reconsideration of the same on grounds of hardship. Such request was, however, turned down and it was made clear to Shri Sampat that he was required to join the Bombay office in terms of the transfer order.3. Shri Sampat did not comply with the transfer order and he did not also challenge the same. He was thereafter issued a show-cause notice dated 22nd November,...
State of West Bengal and ors. Vs. Sukhbindar Kaur and ors. and Chandan ...
Court: Kolkata
Decided on: Sep-23-2004
Reported in: 2005(3)CHN604
1. It does not appear from the records that the writ petitions were contested or supported by the School at the trial stage. The learned Counsel appearing on behalf of the Headmistress of the School submitted that the School had no knowledge of institution of the writ petitions and, accordingly, his client had no occasion to appear at the writ stage. We need not go to investigate whether the School had been served or had not been served.2. In Paragraph 6 of the writ petitions it was the contention of the writ petitioners that Khalsa Community a Punjabi religious minority community, solely with the funds contributed by the members of that religious minority community established the School for the purpose of promoting their culture and religious tenets and imparting the same to the pupils belonging to their community. It was then added that the institution has been granted recognition and the Managing Committee is enjoying Special Constitution as contemplated in Rule 8(3) of the Rules f...
Britannia Industries Ltd. Vs. Joint Cit and ors.
Court: Kolkata
Decided on: Sep-23-2004
Reported in: (2004)193CTR(Cal)26,[2004]271ITR128(Cal),[2005]143TAXMAN325(Cal)
D. K. Seth J.The point :The relevant assessment year involved in this case is 1988-89. The question that has arisen has to be answered on the basis of the law, as it stood for the previous year relevant for the assessment year. The question raised in this case relates to the eligibility of deduction under section 32AB of the Income Tax Act, 1961. Having regard to section 32AB as it stood then whether the income derived under the head income from business or profession only would be eligible for deduction under section 32AB(1)(ii) or this deduction would be allowable on the income of the eligible business contemplated under sub-section (3) of section 32AB. In other words, whether this 20 per cent income is to be allowed on the income of the eligible business contemplated under sub-section (3) of section 32-AB irrespective of the fact that it might include income from sources other than income from business or profession.2. The Tribunal had held against the assessee that the income deriv...
Golam Mustafa Laskar Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-22-2004
Reported in: 2005(1)CHN184,2005CriLJ2421
Gorachand De, J.1. This appeal is directed against an order of conviction dated 27.5.1999 and sentence dated 28.5.1999 passed by the learned Assistant Sessions Judge, lst Court, Alipore in Sessions Trial No. 2(3)/99 arising out of Baruipur P.S. Case No. 264(8)/95. By the said judgment, the learned Assistant Sessions Judge found the appellant Golam Mustafa Laskar guilty under Section 376 of the IPC, convicted him thereunder and sentenced him to suffer R. I. for 10 years and also to pay a fine of Rs. 5,000/-, in default, to undergo R. I. for six months.2. The prosecution case in brief is that one Aziman Bibi lodged a written complaint to the Officer-in-Charge, Baruipur Police Station on 30.8.95 alleging that on 26.8.95 in between 8 and 9 p.m. the appeallnt/convict Golam Mostafa Laskar came to their house when her minor daughter Mafuja Khatun and her youngest brother Raju aged about four years were reading in the verandah of their house. In that verandah one T.V. was being displayed. The ...
Abdul Mabood Kazi and ors. Vs. Board of Wakfs and ors.
Court: Kolkata
Decided on: Sep-22-2004
Reported in: 2005(1)CHN435
Bhaskar Bhattacharya, J.1. This application under Article 227 of the Constitution of India is at the instance of some of the members of a Mutawalli Committee constituted under Section 63 of the Wakf Act, 1995 (hereinafter referred to as the Act) which has since been removed and is directed against order dated 30th April, 2004 passed by the Presiding Officer, Wakf Tribunal, West Bengal, in Appeal No. 1 of 2004 thereby approving the order of removal dated 31st December, 2003 passed by the Wakf Board.2. There is no dispute that the petitioners along with others were the members of the Mutawalli Committee appointed under Section 63 of the Act which had been supervising the Wakf property in dispute from 2000.3. In the year 2002, on the basis of some allegations against the Committee of which the petitioners are the members, an enquiry was held by an Inspector of the Board at the instance of the Chief Executive Officer of the Board and a report was submitted to the said Chief Executive Offic...
Bimal Kumar Kundu and Sudip Ghosh Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-22-2004
Reported in: 2005(1)CHN548
P.N. Sinha, J.1. As the points involved in these two revisional applications are identical, I intend to dispose of the revisional applications by a common judgment and order. Both these revisional applications arose out of Uttarpara P. S. Case No. 181 dated 27.10.02 and chargesheet No. 97 dated 3.7.03 submitted in the said case and the order dated 9.7.03 passed by learned Sub-Divisional Judicial Magistrate (in short SDJM), Serampore taking cognizance under Section 279 of Indian Penal Code (in short IPC) and Section 27 of the Drugs and Cosmetics Act, 1940 (in short Act) against the petitioners challenging which the two accused persons separately preferred these two revisional applications for quashing the chargesheet and criminal proceeding.2. In C. R. R. No. 2465 of 2003 Dr. Bimal Kumar Kundu is the petitioner who is an accused in the aforesaid case against whom the chargesheet has been submitted under Section 279 of the IPC read with Section 27 of the Act. In C, R. R. No. 2803 of 2003...
Samsons Processing Industries and ors. Vs. West Bengal State Electrici ...
Court: Kolkata
Decided on: Sep-22-2004
Reported in: (2005)2CALLT174(HC)
Soumitra Pal, J.1. The petitioner, a consumer of the West Bengal State Electricity Board (for short 'the WBSEB') filed a title suit challenging certain electricity bills raised by the WBSEB. Ultimately, being dissatisfied with the orders passed by the learned Trial Court, the petitioner moved a revisional application before this Court which was disposed of by an order on 19.9.97. The relevant portion of the said order is as follows:'(f) Since the issue in the suit appears to be a meter dispute the matter is referred to the Chief Electrical Inspector for adjudication as to the quantum of charges to be paid by the petitioners from June, 1989 to April, 1995. Steps be taken by the parties to have the suit disposed of accordingly.'2. Pursuant to the order, the Deputy Chief Electrical Inspector (for short 'the D.C.E.I.'), as directed by the Chief Electrical Inspector, adjudicated the dispute and passed an order on 8.4.2003.3. Being aggrieved by the said order, the petitioner has moved the in...
Ashis Kumar Das and ors. Vs. Rekha Mukherjee
Court: Kolkata
Decided on: Sep-22-2004
Reported in: 2006(1)CHN297
D.K. Seth, J. The preliminary objection : Maintainability of the appeal:1. Mr. Santanu Mukherjee, learned Counsel for the respondent, had taken a preliminary objection as to the maintainability of the appeal. According to him, the decree was passed on 20th December, 2001. Against the said decree, a review application was preferred on 3rd/4th January, 2002. This review was partly allowed by an order dated 15th July, 2002. Therefore, when the appeal was preferred on 11th September, 2002 against the judgment and decree dated 20th December, 2001, there was no judgment and decree, which stood modified by reason of the order dated 15th July, 2002, being the decree against which the appeal could have been preferred. The subsequent dismissal of the review application or rejection thereof on account of not being pressed by the applicant would not alter the situation and would still affect the maintainability of the appeal. In support of his contention. Mr. Mukherjee had relied upon a decision i...
ici India Limited Vs. Commissioner of Customs (Port) and ors.
Court: Kolkata
Decided on: Sep-21-2004
Reported in: 2005(1)CHN120,2005(184)ELT339(Cal)
ORDERD.K. Seth, J.1. This application under Section 130A of the Customs Act, 1962 has been pressed for admission on the grounds that: on the facts and in the circumstances of the case the learned CEGAT having found the appellant not liable for any collusion or fraud in the issue of the DEPB scrips, it would not be liable to customs duty and the interest for alleged non-payment of the said duty though the DEPB licences have been held to be forged ones particularly when the learned CEGAT had failed to note and consider the relevant circular under which strict guidelines have been laid down for examining various factors and the tests before issuing DEPB when DEPB scrips are freely transferable and available in the market for purchase, by reason of its being verified, endorsed and signed by the Customs Authority.2. Relying on the judgment of the learned CEGAT in Appeal No. C/358/ 2000-NB (D) by its final Order No. A/1001/2002-NB (D)/ dated 26th September, 2002, Dr. Pal contends that there ...
Ramkrishna Mission Vivekananda Centenary College and ors. Vs. Dr. Sant ...
Court: Kolkata
Decided on: Sep-21-2004
Reported in: (2005)1CALLT176(HC),2005(2)CHN371
Alok Kumar Basu, J.1. The specter of controversy over the special status enjoyed by the Ramkrishna Mission Vivekananda Centenary College at Rahara (to be referred hereinafter as the College) since its inception, is still haunting the College, as it is evident from the Writ Petition No. 29805(W) of 1997 filed by the teachers of the said College against the College Authority and the resultant writ appeal thereof preferred by the College Authority which is now before us for disposal along with the stay petition.2. The petitioners contended in the writ petition that since 1980. the College Authority in the name of claiming special status for the College is openly flouting the Acts made by the State, namely, the West Bengal Act of 1975 which for securing service protection for the College teachers and the West Bengal Act of 1978 which prescribed the procedure for selecting College teachers including that of the Post of Principal by College Service Commission. The petitioners have stated tha...
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