Kolkata Court January 2006 Judgments
Asstt. Comissioner of Income Tax Vs. Mcleod Russel (i) Ltd. (Now
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jan-31-2006
Reported in: (2006)101ITD39Cal
1. All these three appeals are by the revenue against the order of the Ld. CIT(A)-X, Kolkata passed on 08.04.2005 in respect of the Assessment Years 1995-96, 1996-97 & 1997-98 respectively. Since common issues are involved these three appeals, these are heard together and are being disposed of by a common order for the sake of convenience.2. In all these three appeals revenue is aggrieved by the decision of the Ld. CIT(A) to delete the penalty of Rs. 13,80,000/- in respect of assessment year 1995-96, Rs. 4,14,000/- in respect of assessment year 1996-97 and Rs. 6,88,000/- in respect of assessment year 1997-98.3. In this case the assessee is a owner of a Tea Estate and the return for three years were filed showing total income of Rs. 5,27,58,110/- for assessment year 1995-96, total business Joss of Rs. 1,32,42,483/- for assessment year 1996-97 and business income of Rs. 28,32,68,930/- in respect of assessment year 1997-98. The assessment was completed by the Assessmg Officer on 31.0...
Tag this Judgment!Joydev Manna Vs. Sm. Arati Khan and ors.
Court: Kolkata
Decided on: Jan-31-2006
Reported in: AIR2007Cal114
Pratap Kumar Ray, J.1. In the instant second appeal at the time of admission under Order 41 Rule 11 of the Code of Civil Procedure, a question of law was framed by the Division Bench (Cor : A.K. Ganguly and Tapan Kumar Dutt, JJ) to this effect:Whether the learned Judge of the First Appellate Court has committed an error on a substantial question of law in not properly construing the rent receipt which shows one room in the possession of the appellant and whether the learned Judge of the First Appellate Court should have held that the kitchen being a part and parcel of the human existence is not required to be written separately In the body of the rent receipt?2. Before dealing with the issue involved herein as to whether there is any substantial question as framed by the Division Bench has any merit, factual matrix of the case is being dealt with first.3. This second appeal has been preferred by the tenant assailing the judgment and decree dated 24-5-2004 passed by the learned Addition...
Tag this Judgment!Shankar Jaiswara Vs. State of West Bengal
Court: Kolkata
Decided on: Jan-30-2006
Reported in: 2006(2)CHN210
Amit Talukdar, J.1. Impact of Section 86 of the Indian Penal Code (for short, the IPC) if felt, then it would be a primordial consideration in this appeal. If not, it has to be decided on the basis of merit.2. The appellant has been sentenced to suffer imprisonment for life and to pay a fine of Rs. 5,000/-, in default, to suffer further rigorous imprisonment for six (6) months on account of his conviction in respect of the charge of Section 302 of the IPC which has been passed by the learned Additional Sessions Judge, 6th Court, Alipore on 15.7.98 in Sessions Trial No. 1 (5) 1997. The same persuaded the appellant to prefer this jail appeal.3. Before proceeding further to the actual logistic we find way back in 23.11.98 a Division Bench of this Court admitted the jail appeal after condoning the delay and directed the learned Public Prosecutor 'to engage one learned Advocate for the appellant from the State panel'.4. The appeal matured for hearing in the Board on 28.11.2005 with an Offic...
Tag this Judgment!Regional Provident Fund Commissioner Vs. Employees' Provident Fund App ...
Court: Kolkata
Decided on: Jan-30-2006
Reported in: (2006)2CALLT112(HC),(2006)IIILLJ192Cal
Jayanta Kumar Biswas, J.1. The writ petitioner is questioning the order of the EPF - Appellate Tribunal dated December 29, 2000 allowing the appeal of the second respondent against his order dated June 30, 2000 levying damages under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.2. The second respondent is an establishment governed by provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Praying for exemption from the operation of certain schemes framed under that Act, it applied to the appropriate authority. During pendency of the application made in terms of Section 17 of the Act, the component authority granted relaxation in terms of Provisions of the scheme.3. When it was enjoying the benefits of relaxation, the Employees Pension Scheme, 1995 came into force with effect from November 16, 1995. In terms of provisions in para 39 of that scheme it applied for exemption. The application submitted on February 15, 1996,...
Tag this Judgment!Smt. Dipali Biswas and ors. Vs. Reserve Bank of India and ors.
Court: Kolkata
Decided on: Jan-27-2006
Reported in: AIR2006Cal137
ORDERSengupta, J.1. This is an application for judgment upon admission, taken out by the plaintiffs in a suit for declaration that the plaintiffs are entitled to the amounts lying with the Reserve Bank of India, Kolkata and Allahabad Bank, Main Branch, Kolkata for payment of Rs. 60,00,000/- stated in paragraph 26 herein and such other amount or amounts as are found to be lying in the name of Shanti Biswas on discovery of assets and monies of Late Shanti Biswas.2. The short fact of the case made out in the plaint is that the plaintiffs are the heirs and legal representatives of one Shanti Biswas, since deceased, who died intestate. The first plaintiff is the wife of the said deceased and the second plaintiff is the widow daughter of the deceased, third plaintiff is also the widow daughter of the deceased plaintiff. 3. According to the plaintiffs, the business was looked after by her husband on the strength of power of attorney, and from the income of the said business the late husband o...
Tag this Judgment!Shyamal Pyne Vs. State
Court: Kolkata
Decided on: Jan-27-2006
Reported in: 2006(3)CHN101
Pranab Kumar Deb, J.1. This appeal being C. R. A. No. 437 of 2003 has been directed against the conviction and sentence under Sections 498A IPC and 304B IPC passed by the learned Sessions Judge, Howrah in connection with Sessions Trial Case No. viii(1) of 1994.2. This case relates to an unfortunate death of a young lady in her early twenties. What is more shocking is the fact that she died within three months of her marriage. The marriage of the young lady called Swapna Naha with the appellant Shymal Pyne was solemnised on 26th June, 1990. It was the marriage by registration. The prosecution side came up with the allegation that almost from the inception of her marriage, the appellant and her mother went on demanding Rs. 50,000/- by way of dowry from her relation. An amount of Rs. 30,000/- had to be paid in three instalments to please the appellant and her mother. Dissatisfied with the amount of dowry paid to them, they egged on her to bring the additional amount of 20,000/- in the for...
Tag this Judgment!Kalyan Kumar Chattopadhyay Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-27-2006
Reported in: (2006)2CALLT600(HC),[2006(111)FLR214]
Jyotirmay Bhattacharya, J.1. The petitioner who was appointed as an Assistant Teacher of Madarat Popular Academy on 13th June, 1966 retired from service on superannuation with effect from 31st January, 2003.2. The pay scale of the petitioner was revised from time to time on several occasions during the period of his service.3. The petitioner exercised his option under the Ropa 1981 on 2nd April, 1981. The said option was accepted by the concerned respondent and the pay scale of the petitioner was revised accordingly under the said Ropa Rules of 1981 with effect from 2nd April. 1981. Such pay revision was not only recorded in the Service Book of the petitioner but was also authenticated by the concerned District Inspector of Schools.4. Even thereafter the petitioner's pay scale was revised subsequently under Ropa Rules of 1990 as well as under the Ropa Rules of 1998.5. The petitioner was paid his salary according to such pay fixation by the concerned authority upto the date of his retir...
Tag this Judgment!Hannan Ali Vs. State of West Bengal
Court: Kolkata
Decided on: Jan-25-2006
Reported in: 2006(3)CHN231
Alok Kumar Basu, J.1. This appeal is directed against the order of conviction and sentence passed against appellant Hannan Ali by the learned Additional Sessions Judge, 2nd Court, Berhampore in the district of Murshidabad in connection with Sessions Serial No. 114 of 1995 corresponding to Sessions Trial No. 4(3) of 1995.2. In all six persons including the present appellant faced the trial under Section 302/34 of the IPC and the learned Additional Sessions Judge finally convicted the present appellant under Section 302 of the IPC and sentenced him to suffer rigorous imprisonment for life and to pay a fine of Rs. 3,000/- in default to suffer simple imprisonment for two months.3. The prosecution case in brief was that on 29th February, 1992 at about 3.45 p.m. Md. Ajaharul Islam was returning with one Hyder Ali by a bicycle of Hyder Ali and Ajaharul sat on the front rod of the cycle. When Hyder and Ajaharul reached near the house of one Ajij Mondal, appellant along with others surrounded t...
Tag this Judgment!The Dakshinee Co-operative Housing Society Ltd. Vs. Nayan Ranjan Das a ...
Court: Kolkata
Decided on: Jan-24-2006
Reported in: (2006)2CALLT17(HC),2006(4)CHN321
Asok Kumar Ganguly, J.1. With the consent of the parties, this Court heard the matter finally. This Court therefore, treats the appeal on the day's list and disposes of both the appeal and the application by the following Judgment.2. The writ petition out of which the present appeal arises was filed by four persons claiming to be members of Dakshinee Co-operative Housing Society Limited (hereinafter referred to as the said Society). Their grievance in the writ petition was that the affairs of the said Society were not carried on properly and in accordance with law and that there were various irregularities. Several complaints were lodged by the members of the said Society in the office of the Registrar and thereafter the Registrar passed certain orders directing the holding of an enquiry into the affairs of the said Society. In doing so, Registrar acted on the basis of suo motu power conferred on him under Section 93(1) of the West Bengal Co-operative Societies Act.3. Despite such orde...
Tag this Judgment!Md. Rafique @ Chachu Vs. State of West Bengal
Court: Kolkata
Decided on: Jan-24-2006
Reported in: 2006(4)CHN713
Alok Kumar Basu, J.1. The sole appellant, Md. Rafique alias Chachu, preferred this appeal from jail being convicted both under Section 302 and under Section 398 of the IPC by the learned Additional Sessions Judge, Alipore in connection with Sessions Trial No. 6(1) of 1997.2. The prosecution case in brief was that on 1st August, 1996 at about 11.40 in the night, the present appellant along with others came in a white ambassador car having fake number-plate in front of the grocery shop under the name and style 'Prabhat Stores' situated at 7/1, Bampass Road, Calcutta -29.3. The persons who came in the ambassador car were armed with weapons like pistol, nepala, etc. and they entered into the grocery shop and demanded the key of the cash-box from the proprietor of the shop, namely, Gulab Mehata.4. At that relevant time Gulab Mehata along with his son, Mukesh Mehata, was about to take their dinner and the FIR maker, Shyam Mehata just came inside the shop with drinking water.5. Since Gulab Me...
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