Kolkata Court September 2006 Judgments
Paharpur Cooling Towers Ltd. Vs. Dy. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-28-2006
Reported in: (2007)109ITD69(Kol.)
1. All these appeals by the assessee are against the common order of the C.I.T.(A)-X, Kolkata dated 05.5.2003 passed for assessment years 1970-71 to 1974-75. Since the common issued are involved, they are being disposed off together for the sake of convenience.2. For all the years, identical grounds are raised, which read as under: 1. That the learned C.I.T.(A) arbitrarily and illegally confirmed the penalty failing to appreciate that at the time of passing the order the penalty became time barred. The order of the C.I.T.(A) as well as the A.O. are liable to be reversed and the penalty order be quashed. 2. That even otherwise the C.I.T.(A) failed to realize that the A.O. had no jurisdiction to pass the penalty order as the matter was subjudice before the Hon'ble Settlement Commission and who did not pass any order giving effect to the order of the Apex Court. The order of penalty being ab initio void is liable to be cancelled. 3. That on the facts and in the circumstances of the case ...
Tag this Judgment!Edith Wilkins Hope Foundation Vs. Director of Income-tax
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-28-2006
Reported in: (2008)111ITD97(Kol.)
1. This appeal is directed against an order dated November 12, 2001 passed by the Director of Income Tax (Exemptions), Kolkata ["DI(E)"] Under Section 12AA of the Income Tax Act, 1961 ("the Act"). The assessee, a society registered under the West Bengal Societies Registration Act, 1961 on October 4, 1999, in its application dated November 5, 2001 had requested for registration Under Section 12AA from its inception but the DI(E) granted such registration with effect from April 1, 2001.2. There is a delay of 4 years 4 months and 12 days in preferring this appeal. A duly sworn affidavit of the assessee's Director has been filed explaining the reasons for the delay. The material contents of the said affidavit may be summarised thus: (a) The assessee was registered as a society with the mission to improve the quality of life of the underprivileged women and children living in difficult circumstances, particularly the families and children living on the pavements of Kolkata. (b) Most of the...
Tag this Judgment!Hotel Silver Line and anr. Vs. Commissioner of Police and ors.
Court: Kolkata
Decided on: Sep-27-2006
Reported in: AIR2007Cal44,2006(4)CHN694,1(2007)CLT682
Soumitra Pal, J.1. The petitioners applied for a regular restaurant-cum-bar licence in accordance with the procedure and rules framed by the Excise authorities. During its pendency, an application was filed with the Collector of Excise, Calcutta South, the respondent No. 3 for the grant of a temporary bar licence.2. The respondent No. 3, who, as it appears from memo dated 18th May, 2006 was in favour of granting the licence, had requested the Commissioner of Police, the respondent No. 1to issue necessary police certificate if there was no objection from the point of Police Act. However, the Deputy Commissioner of Police, the respondent No. 2, by Memo dated 9th June, 2006, rejected the application on the ground that it failed to comply with the mandatory provisions regarding proximity to educational institution and place of worship. Aggrieved, the petitioners moved the writ petition.3. Pursuant to directions, affidavit have been exchanged. Learned Advocates for the parties have been hea...
Tag this Judgment!Bishnu Agarwala Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Sep-27-2006
Reported in: 2006(4)CHN897
S.P. Talukdar, J.1. The petitioner, Bishnu Agarwala, by filing the instant application under Section 397/401 read with Section 482 of the Criminal Procedure Code sought for quashing of the proceeding being Case No. SLP 24/03 arising out of CBI/ACB/Kolkata Case No. RCCAA 20030043 dated 30.10.2003, now pending before the learned Court of Special Judge, Barasat, 24-Parganas (North).2. The petitioner, thus, sought for quashing of charge-sheet No. 21/2006 dated 24.4.2006 under Section 120B/420/468/471 of the Indian Penal Code and under Section 13(1)(d)/13(2) of the Prevention of Corruption Act, 1988.3. The grievances of the said petitioner, as ventilated by the learned Senior Counsel, Mr. Ajit Panja, may briefly be stated as follows:On the basis of First Information Report, dated 30.10.2003, lodged by the Superintendent, of Police, CBI, Kolkata, the aforesaid case against the petitioner and eighteen others including nine officials of the Customs Department was started. 4. It was alleged tha...
Tag this Judgment!Venkateshwar Fiscal Services Private Limited Vs. Bagla and Co. and ors ...
Court: Kolkata
Decided on: Sep-27-2006
Reported in: 2007(1)CHN80a
Aniruddha Bose, J.1. These two Master's Summons have taken out for examination of the applicants being G.A. No. 3129 and T. No. 291, both of 2005 as pro interesse suo and several other reliefs in connection with in an execution case being EC No. 65 of 2005. This execution application has been instituted by Venkateshwar Fiscal Services Pvt. Ltd. ['VFSPL' in short), for enforcement of an award passed against Bagla & Co., a firm and two of its partners. The allegations of the applicants in these two proceedings, being Classic Apartments Pvt. Ltd. and Satyam Shree Projects Pvt. Ltd. are that properties owned by them have been placed under the possession of the Receivers in the execution of an award against the judgement-debtors. The primary reliefs they seek is release of these properties from the execution proceeding and discharge of the Receiver from these properties. The main controversy in the proceeding between VFSPL and Bagla & Co. related to alleged non-payment of certain sum of mon...
Tag this Judgment!Meeting Sk. and anr. Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-27-2006
Reported in: 2007(1)CHN271
P.N. Sinha, J.1. This appeal is directed against the Judgment and order of conviction passed by the learned Assistant Sessions Judge, Rampurhat, Birbhum in Sessions Case No. 58 of 1999 thereby sentencing the appellants to suffer R.I. for 8 years and to pay a fine of Rs. 2000/- each in default further R.I. for 3 months each for the Penal Code (in short IPC), to suffer R.I. for 7 years each and to pay fine of Rs. 1000/- each, in default, to suffer further R.I. for 11/2. months each for the offence under Section 326/34 of the IPC and further sentence of R.I. for 8 years each and to pay a fine of Rs. 2000/- each, in default to suffer further R.I. for 3 months each for the offence under Section 458 of IPC.2. The prosecution case, in short, is that at about 2 a.m. night intervening between 25.4.95 and 26.4.95 three unknown persons entered into the house of informant Kajem Hossain (P.W. 1) and they called his father by name and hurled a bomb which struck on the left hand of his father Najibur...
Tag this Judgment!Indian Oil Petronas Pvt. Ltd. Vs. Regional Labour Commissioner (Centra ...
Court: Kolkata
Decided on: Sep-27-2006
Reported in: (2007)1CALLT572(HC),2007(1)CHN155,[2007(113)FLR1085]
Tapan Kumar Dutt, J.1. Heard the learned Advocates for the parties.2. The writ petitioner's case is that the writ petitioner is a private limited company incorporated under the Companies Act, 1956 and the shareholders of the writ petitioner are M/s. Indian Oil Corporation Ltd., a Government company, and M/s. Petroleum Nasional Berhad, Malaysia, a Malaysian Government owned company and that such shareholders hold equity shares in the petitioner-company in equal proportion. The corporate office of the petitioner which is also its Head Office, is at Calcutta and the said corporate office does not have any branch in West Bengal or in any other State and the number of persons employed at the said corporate office has always been less than 10. The said corporate office/head office is registered as an establishment under the provisions of West Bengal Shops and Establishments Act, 1963.3. Notice dated 04.10.2004 was issued by the Enforcement Officer (Central), Calcutta-II against the petitione...
Tag this Judgment!General Manager, S.E. Rly. Vs. Badal Kumar Pradhan and ors.
Court: Kolkata
Decided on: Sep-27-2006
Reported in: 2007(1)CHN194
V.S. Sirpurkar, C.J.1. This is a very unusual writ petition. Some facts are as under.2. One Badal Kumar Pradhan and his son had filed original application before the Central Administrative Tribunal. They pleaded in that original application that their land to the extent of 1.20 acres was acquired for the railway project. They were paid the compensation of fifty-nine thousand rupees. However, they claimed that there was a notification bearing No. Estt. Srl. No. 297/89 dated 8th December, 1989 which provided that those who have been displaced by the acquisition of land would be entitled to an employment. The railway, the present petitioner opposed this original application on various grounds but mainly on the ground that in fact there was no fresh recruitment from outsiders and the S.R.D.P.O., South-Eastern Railway, Kharagpur has already been advised to consider the appeal by the original applicant for the employment whenever there would be a recruitment from open market. The railways po...
Tag this Judgment!Asoke Chowdhury and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-27-2006
Reported in: AIR2007Cal176
Pratap Kr. Ray, J.1. Challenging the Notification No. 2044-WT/3M-18/2005 dated 26th April, 2005 whereby and where-under West Bengal Motor Vehicles Rules, 1989 was modified so far as colour scheme is concerned by Amendment Rule being West Bengal Motor Vehicles (Second Amendment) Rules, 2005 on inserting Rule 88-B in the West Bengal Motor Vehicles Rules, 1989 empowering the State Government to fix different colour schemes for different types of passenger transport vehicles and challenging the Notification No. 2076-WT/3M-177/ 04PT dated 27th April, 2005 issued by the Principal Secretary to the Government of West Bengal, Transport Department whereby and whereunder it is provided that no permit should be granted and/or no replacement of the vehicles/change of address/transfer of ownership of vehicle should be allowed in respect of the types of the vehicle mentioned thereto, namely, the stage carriages plying under respective permits issued by State Transport Authority, West Bengal or by the...
Tag this Judgment!United India Insurance Co. Ltd. Vs. Smt. Shibani Santra and ors.
Court: Kolkata
Decided on: Sep-27-2006
Reported in: 2008ACJ982,AIR2007Cal109,(2007)3CALLT232(HC)
Aniruddha Bose, J.1. This appeal is directed against an order passed by the learned Motor Accidents Claims Tribunal, Durgapur (which we shall henceforth describe as 'Tribunal'), passed under Section 140 of the Motor Vehicles Act, 1988 (the Act in short). The appeal arises out of an application made by the legal representatives of a deceased victim of an accident, and a sum of Rs. 50,000/- (rupees fifty thousand), has been directed to be paid to the claimants.2. The victim, in this case, one Sanjeeb Kumar Santra had died in a motor accident on 5th August, 2001. Before the Tribunal, death of the victim in the accident and the involvement of the vehicle have been established. The only ground urged against the order of the Tribunal is that at the time of occurrence of the accident, there was no insurance coverage of the vehicle in question.3. The appellant before us is the Insurance Company and they are seeking to deny their liability to meet the compensation amount as directed by the Trib...
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