Kolkata Court February 2009 Judgments

Cit Vs. Jenson and Nicholson India Ltd.

Court: Kolkata

1. This is an appeal filed by the assessee (sic-Revenue) relating to the assessment year 1991-92 for which the accounting year ended on 31-3-1991. The appeal arises out the assessment made on 21-3-1994 under Section 143(3) of the Act. The assessee is a public limited company engaged in the business of paints. The assessee company established new units in Naihati, West Bengal and Sikandrabad, U.P. As regards the Naihati unit, the company made a claim which was refused on two grounds. The first was that the audit report in respect of the unit was filed very late by the assessee and not with the return of income. The Tribunal on such point held that it was not required in case of the company in terms of Section 80-I(7) of the Act that the audit report has to be filed along with the return and such defect also could be cured. Secondly, the Tribunal after assessing the documents placed before it held in favour of the assessee and stated that the assessee made the apportionment of expenses o...

Sony Kabushiki Kaisha Vs. Mahaluxmi Textile Mills

Court: Kolkata

Reported in: LC2009(2)125,2009(41)PTC184(Cal)

Aniruddha Bose, J.1. This reference arises out of an appeal in a suit for infringement and passing off of the trade mark SONY. The plaintiffs in the suit (Title Suit No. 129 of 1997) instituted before the learned District Judge, Alipore, 24-Parganas (South) are Sony Kabushiki Kaisha, a company organised under the laws of Japan (who are also known as Sony Corporation). In the suit, they alleged violation of their trade mark rights in respect of the trade mark SONY by the defendants/respondents. The appellants being the plaintiffs in the suit, claim to be a multinational company engaged primarily in the business of manufacture and sale of diverse range of goods including video and audio equipments, televisions and other electronic goods under the trade mark SONY. The complain against the respondents is that they were applying the same trade mark on their products, being hosiery goods, briefs and underwear, without the authorisation or consent of the appellants. In connection with this su...

Allahabad Bank Drivers Association and anr. Vs. Union of India (Uoi) a ...

Court: Kolkata

Reported in: (2009)IIILLJ729Cal

Debiprasad Sengupta, J.1. The appeal is directed against the judgment and order dated 8th July, 2004 passed by the learned Single Judge in W. P. No. 17180 (W) of 2004.2. The subject matter of challenge in the writ petition was an advertisement in the newspaper on 24.08.1998 inviting applications for appointment of drivers in the Bank ignoring the Government order dated 22nd June, 1992 fixing the guidelines regarding absorption of personal drivers of the bank's executives in the bank's service.3. Mr. Kalyan Bandopadhyay, learned Advocate appearing for the writ petitioners / appellants submits that the members of Association are all drivers of the bank's executives in different places. The duties of these drivers are regular and the job so performed as drivers is permanent and perennial in nature. Considering these aspects, Government of India, Ministry of Finance, Department of Economic Affairs (Banking Division) issued a circular dated 22nd June, 1992, in which it was made clear that t...

Suchitra Karati Vs. Sumitra Das

Court: Kolkata

Jyotirmay Bhattacharya, J.1. This miscellaneous appeal is directed against an order of remand passed by the leaned Additional District Judge, 10th Court, Alipore in T.A. No. 300 of 1989, by which the suit for declaration, injunction and partition filed by the plaintiff/respondent was remanded back to the learned Trial Judge for retrial with a direction upon the learned Trial Judge to consider the respondent's application for addition of party filed in the said appeal. An opportunity for filing additional written statement to the amended pleadings of the plaintiff was also given to the defendant/appellant.2. The propriety of the said order of remand is under challenge in this appeal at the instance of the defendant/appellant herein.3. Let me now give the short background of this litigation leading to the filing of this instant miscellaneous appeal.4. The plaintiff and the defendant are two step sisters. Their father namely Jugal Charan Santra who was a member of the West Bengal Legislat...

Food Corporation of India Vs. Central Government Industrial Tribunal a ...

Court: Kolkata

Reported in: (2010)ILLJ496Cal

Pratap Kumar Ray, J.1. Challenging the judgment and order dated February 18, 2005 passed by learned trial Judge in W.P. No. 21368 (W)/1999 this appeal has been preferred. By the impugned judgment under appeal, writ application was dismissed on merit passed by the learned trial Judge.2. The writ petitioner, Food Corporation of India, hereinafter referred to as 'FCI', is appellant before us. FCI challenged the award of the Central Government Industrial Tribunal, Asansol dated June 9, 1999 whereby the Tribunal answered the reference under Section 10 of the Industrial Dispute Act, namely, 'whether the demand of Durgapur Casual Workers' Union for absorption of 49 casual workmen as per list enclosed by the management, FCI, Durgapur is justified? If not, what relief they are entitled to?', in the. affirmative in favour of the workmen directing' the 49 casual workmen to absorb by the management within 3 months from the date of enforceability of the award on the sole ground that continued casua...

Swapan Kumar Chatterjee Vs. United Bank of India and ors.

Court: Kolkata

Dipankar Datta, J.1. The petitioner joined the service of United Bank of India (hereafter the Bank) as a Cash Clerk on 13.8.1969. Towards the late eighties, he was functioning as Head Cashier of the Howrah branch of the Bank when he was charged with defalcation of fund of the Bank in course of discharging duty. On enquiry that followed, he was dismissed from service by the disciplinary authority vide order dated 8.3.1988. The order of the disciplinary authority was affirmed by the appellate authority.2. Questioning the order of penalty and the appellate order, the petitioner had the occasion to move the Court of Writ by filing an application in 1993. The writ application was dismissed by a learned Single Judge on 13.6.2002. Feeling aggrieved thereby, the petitioner preferred an intraCourt appeal. The appeal was disposed of by the Division Bench by judgment dated 6.8.2003 and 8.8.2003 with the following directions:In view of the eloquent persuasion of Mr. Sanyal, we are tempted to remit...

New Rupayan Jewellers Vs. Union of India (Uoi) and ors.

Court: Kolkata

Reported in: (2009)226CTR(Cal)686,[2009]314ITR288(Cal)

Soumitra Pal, J.1. This writ petition has been filed by M/s. New Rupayan Jewellers challenging the order dated November 10, 2008, passed by the Income-tax Officer, Ward-28(3), Kolkata, respondent No. 3 rejecting the application for stay of realisation of the sum assessed as tax due.2. The facts in brief are that being aggrieved with the assessment order for the assessment year 2006-07 passed on September 18, 2008, the petitioner had filed an appeal before the Commissioner of Income-tax (Appeals), West Bengal, respondent No. 2. It appears that on the day on which assessment order was passed, respondent No. 3 had issued notice of demand requesting the petitioner to pay a sum of Rs. 10,27,028. After receiving such notice of demand the petitioner had filed an application for stay which, as already noted, was rejected by an order dated November 10, 2008. The relevant portion of the order impugned is as under:Your petition for granting stay in the realisation of demand for the assessment yea...

West Bengal State Electrical Contractors Association and Ors. Vs. the ...

Court: Kolkata

Reported in: (2009)IIILLJ379Cal

Sanjib Banerjee, J.1. The petitioners question the rationale of two of the conditions set as part of the eligibility criteria for fresh enlistment and renewal of license of electrical contractors under the West Bengal State Electricity Distribution Company Limited. The petitioners claim that the notice published on December 2, 2008 that has subsequently been modified on January 29, 2009 is arbitrary and unreasonable in so far as it mandates that contractors produce provident fund and employees' state insurance registration certificates to be considered for enlistment or renewal.2. The first petitioner claims to be a registered society and is an association of contractors who have been working under the West Bengal Electricity Board now renamed as the West Bengal Electricity Distribution Company (hereinafter referred to as the company). The other petitioners are members of the first petitioner who are either enlisted with the company or aspiring to be so. The challenge in the petition i...

Sri Ashoke Acharya Vs. Smt. Tapashi Acharya

Court: Kolkata

Bhaskar Bhattacharya, J.1. This first appeal is at the instance of a husband in a suit for divorce on the grounds of desertion and cruelty and is directed against the judgment and decree dated August 4, 2004 passed by the learned Additional District Judge, Fast Track Court, First Court, Serampore, in Matrimonial Suit No. 26 of 2000 thereby dismissing the suit with the finding that the husband had failed to prove the grounds of cruelty and desertion as alleged in the plaint. The appellant/husband filed an application for divorce being Matrimonial Suit No. 26 of 2000 in the Court of the leaned District Judge, Chinsurah, against the respondent/wife which was subsequently transferred to the Fast Track Court, First Court, Serampore, and the case made out by the husband in the application for divorce may be summarised thus:a) The parties were married according to Hindu rites and customs on 16th January, 1981 on the basis of negotiation of the parents of the parties. At the time of marriage, ...

Empathy 05 and anr. Vs. Central Bureau of Investigation and ors.

Court: Kolkata

Reported in: AIR2009Cal118

1. This public interest litigation seeks a direction upon the respondent No. 3 to initiate proceedings against respondent Nos. 5, 6 and 7. After hearing the learned Counsel for the petitioner at length we are unable to accept any of the submissions made by the leaned counsel for the petitioner.2. The petitioner No. 1 claims to be a society registered under the Indian Societies Act, 1961 having its office at Kolkata. The petitioner No. 2 claims that he is a citizen of India and is the Secretary of the Societypetitioner No. 1. The petitioners, thereafter, state that they took up the cause for alleviation of the sufferings of the aggrieved persons, particularly the down-trodden section of the society. They stand up against the social norms particularly those which go against the democratic norms and values. The petitioners also claim to have earlier filed public interest litigation regarding famous Nandigram episode being W.P. 335 (W) of 2008.3. Learned Counsel for the petitioner submits ...