Kolkata Court February 2005 Judgments
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State of Ukraine Vs. Md. Shafique Khan
Court: Kolkata
Decided on: Feb-21-2005
Reported in: 2005(3)CHN203
Altamas Kabir, A.C.J.1. While considering the application for stay, on consent of the parties, the appeal itself was taken up for hearing since the issue raised in the appeal involved a point of law which was capable of being decided on the materials already on record.2. The appellant in the instant appeal is the State of Ukraine and claims to be the owner of a vessel by the name of 'M.V. Toyvo Antikaynen' registered at Odessa in the State of Ukraine. According to the case as made out, the said vessel is registered in the name of the Black Sea Shipping Company which was at all material times the operating agent of the vessel and is an instrumentality of the State of Ukraine. The said vessel arrived at the Port of Calcutta on 5th May, 1997, for discharging cargo and was berthed at Khidirpur Docks in Calcutta. At the relevant point of time the appellant had entered into a time charter with one Asia Express Shipping Agency and the said charter was subsisting when the vessel was berthed at...
Jyotirmoy Ganguly Vs. Supdt. of the Central Bureau of Investigation, A ...
Court: Kolkata
Decided on: Feb-21-2005
Reported in: 2005(4)CHN768
Amit Talukdar, J. 1. In course of the management of a criminal trial sometimes certain situations bubble up which taken care of at the right time saves valuable time of the Court-both the Trial Court and the High Court as also ensures a proper trial. If the same is overlooked and left uncared for, it not only wastes valuable time of the Court and paves the way for upward journey to the High Court but also operates to the detriment of the trial as a whole.2. It is during the course of management of the trial of Special Case No. 5 of 1995 before the learned 3rd Special Court, Calcutta a situation has so arisen which if attended at the appropriate stage would have prevented in filing the present application before this Court and also being conducive to a more healthier trial.3. Whilst the Court should be absolutely slow in entertaining revisional application in respect of trial of such nature (under the P.C. Act) yet at the same time if the position is allowed to remain static it would, t...
Gentex Merchants Pvt. Ltd. Vs. Dy. Director of Income-tax
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-18-2005
Reported in: (2005)94ITD211(Kol.)
1. This is an appeal against the order passed by the CIT (A)-XL, Kolkata dated 27.11.2003. In the Memorandum of appeal the appellant has taken the following effects grounds: - 1. "The learned CIT(A) erred in holding that payment by the appellant for the services rendered by M/s. Wet Enterprises, Inc. ("Wet Enterprise") under the Agreement are covered as a taxable payment under Article 12 of the DTAA between India and USA at 15% of US$ 357,000" 2. "He erred in not appreciating that under the provisions of the tax treaty between India and USA ("tax treaty") the amount of USD 357,000 payable by the appellant to Wet Enterprises was not taxable in India" 3. "The learned CIT(A) erred in not providing the appellant with the reasons recorded by the Assessing Officer while determining the taxability of the payments, in the order passed under Section 195(2) of the Income-tax Act." 4. "He erred in not appreciating in the correct perspective the submissions made by the appellant." 5. "Each one of...
Jamal Ali Mondal and ors. Vs. State of West Bengal
Court: Kolkata
Decided on: Feb-18-2005
Reported in: 2005(2)CHN569,2006CriLJ1981
Nure Alam Chowdhury, J.1. This appeal on behalf of the four appellants, Jamal Ali Mondal (A-1), Jamat Ali Mondal (A-2), Asher Ali Mondal (A-3) and Brindaban Mondal (A-4) has been preferred against the judgment and order dated 23-09-2003 and 29.04.2003 respectively passed by the ld. Judge, Special Court under NDPS Act-cum-Additional District Judge, 6th Court, North 24-Parganas at Barasat convicting all the four appellants for commission of offence punishable under Section 21C of the NDPS Act (as amended in 2001) hereinafter referred to as 'the said Act' and sentencing each of them to suffer R.I. for 17 (seventeen) years and also to pay a fine of Rs. 1.5 lakh, in default to suffer R.I. for 5(five) years.2. Prosecution case, in brief, is that on 13.06.2002 at about 17.20 hrs., one Binode Sharma, a Sub-Inspector of BSF (P.W. 8) came to Bongaon P.S. and informed the Officer-in-Charge Tapan Kr. Mishra (PW 1) that on that day in between 18.00 hrs. and 19.00 hrs. a dealing of large quantity of...
Netai Chandra Paul and anr. Vs. Dilip Kumar Saha
Court: Kolkata
Decided on: Feb-18-2005
Reported in: (2005)2CALLT292(HC),2005(4)CHN819
ORDEREDthat the appeal be and the same is allowed on contest as against the respondent without, however, any order as to costs. The judgment and decree of the learned Court below is hereby set aside and the decree of the learned trial Court is, thus, restored. The respondent is hereby directed to vacate the suit premises and to deliver khas possession of the suit property to the appellants within a period of two months from date.Let the lower Court records be sent down to the learned trial Court forthwith by Special Messenger at the costs of the appellants. Such costs should be put in by the appellants within a week from date.Urgent xerox certified copy of this judgment, if applied for, be given to the parties, as expeditiously as possible, upon compliance with the requisite formalities....
Jagadish Keshri Alias Sao and ors. Vs. State of West Bengal
Court: Kolkata
Decided on: Feb-18-2005
Reported in: (2005)2CALLT317(HC)
Arun Kumar Bhattacharya, J.1. The hearing stems from an application filed by the petitioners praying for revision of the order dated 19.06.2004 passed by learned Additional Sessions Judge, Fast Track Court No. 2 at Purulia in Sessions Case No. 22/2004 (ST 21/2004) by way of setting aside the same.2. The circumstances leading to the above application are that the defacto complainant Arun Sao lodged an FIR with Purulia Town P.S. alleging that on 23.10.2003 at about 9.30 a.m. the present petitioners being armed with deadly weapons trespassed into their house, threatened his father with dire consequences if the partition suit is not withdrawn immediately and on account of his protest, with a view to committing murder assaulted him on different parts of his person including head resulting in his bleeding injuries and unconsiousness. When the defacto complainant and his mother went to his rescue, they too were assaulted. After completion of investigation the police submitted charge sheet und...
Tarak Nath Pandey Vs. Cto/Durgapur Range and ors.
Court: Kolkata
Decided on: Feb-17-2005
Reported in: (2007)8VST449(NULL)
1. In this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, seizure of goods and order of penalty passed by the Commercial Tax Officer, Durgapur Range, have been under challenge.2. The case of the petitioner is that he imported 667 jars of vanaspati from Indore and the truck carrying the said goods reached Duburdih check-post on January 27, 2005 at about 11.30 p.m. without endorsing way-bill as no one was available at the check-post at the relevant time. On January 28, 2005, at about 12.30 p.m., the vehicle carrying the consignment was intercepted by the Commercial Tax Officer, Durgapur Range at Gopalpur. At the time of interception, the driver could not produce the way-bill endorsed at the entry check-post. On January 28, 2005, the way-bill was sent by speed post. On January 29, 2005 the petitioner sent a letter to the Commercial Tax Officer, Durgapur Range and submitted another way-bill. The Commercial Tax Officer accepted the said way-bill on January 29, 2...
Khaitan India Ltd. and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-16-2005
Reported in: 2005(2)CHN506
Aloke Chakrabarti, J. 1. Petitioner No. 1 is owner of sugar mill situated at Ramnagar in the district of Nadia having a land measuring 8045.63 acres distributed in Nadia and Murshidabad districts. Earlier the said sugar mill was known as M/s. Ramnagar Cane & Sugar Co. Ltd. which was renamed as Khaitan India Ltd. (hereinafter called as petitioner company).2. The Government of West Bengal by its order dated 12th March, 1964 passed under Section 6(3) of the West Bengal Estates Acquisition Act, 1953 allowed the aforesaid Ramnagar Cane & Sugar Co. Ltd. to retain an area of 8046.13 acres of land for use of said mill.3. Petitioner company was served with a notice dated 20th September, 2002 granting the petitioner liberty to file objection against decision of State Government proposing to resume the remaining area of the land as surplus to its requirement under proviso to Section 6(3) of the said Act upon a finding that an area of more or less 1743.27 acres of land may be required for the purp...
Oriental Bank of Commerce Vs. Siliguri Plywood Industries and
Court: DRAT Kolkata
Decided on: Feb-15-2005
Reported in: II(2006)BC54
1. This appeal was preferred on 23rd March, 2004, from an order dated 12th February, 2004, made by the learned Presiding Officer, DRT-II, Kolkata, hereinafter referred to as "the DRT". The short point urged by Counsel for the appellant-Bank was that the branch manager by reason of a bona fide mistake had made a statement before the DRT that the respondents would be required to pay a sum of Rs. 30,81,025.53, in order to obtain the benefits of the one time settlement in accordance with the guidelines laid down by the Reserve Bank of India, and the Bank would receive the same in full and final satisfaction of its entire claim. Payment of the agreed amount was however made by the respondents, it was submitted by him, but well after the agreed time.The case of the respondents was that payment was made in accordance with the terms stipulated in the guidelines of the R.B.I. and that the impugned order was a consent order and no appeal was preferable from a consent decree.2. It was submitted ...
Union of India (Uoi) Vs. Cestat
Court: Kolkata
Decided on: Feb-15-2005
Reported in: 2005(183)ELT250(Cal)
ORDERJayanta Kumar Biswas, J.1. Union of India has taken out this writ petition, feeling aggrieved by the order of the Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, dated July 9th, 2004, which is :'This is a Miscellaneous Application filed by the Revenue to stay the operation of the order of the CEGAT dated 16-11-1999. Shri T.K. Kar, SDR represented the Revenue. When he was specifically asked that under what provision the CEGAT can stay its own order he replies that there is no such provision. The Tribunal's order is nearly three years old. The Revenue should have implemented the department's order for fairness if they have not got any stay from any superior authority. I find the department's MA is frivolous and I reject the same.'2. On receipt of notice of the order of the appellate Tribunal dated November 16th, 1999, Union of India filed an application before this court under the Customs Act, 1962, Section 130A. After condoning delay, such applicatio...
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