Kolkata Court February 2011 Judgments
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Banshi Badan Samanta @ Chandu Samanta Vs. Union of India and ors.
Court: Kolkata Appellate
Decided on: Feb-07-2011
1. The petitioner in this art.226 petition dated December 22, 2010 is questioning a possession-cum-sale notice dated December 10, 2010 (at p.42) issued by the authorised officer of Canara Bank under s.13(4) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002. 2. Mr Basu, counsel for the petitioner, has questioned the notice on two grounds: (i) during pendency of the proceedings instituted by the bank under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 it could not initiate proceedings under the 2002 Act; and (ii) in any case, since, in view of the definition of the expression land under the unamended provisions of the West Bengal Land Reforms Act, 1955, the land with respect to which the security interest was created is to be treated as an agricultural land, in view of the provisions of s.31 of the 2002 Act, it could not initiate any proceeding under this Act. 3. As to the remedy available under s.17 of t...
Cesc Limited and anr. Vs. Deputy Chief Engineer-customer Relation Mana ...
Court: Kolkata Appellate
Decided on: Feb-04-2011
1. It is a very rare and unusual occasion where CESC Limited being the licensing company, has to come before this Court with the writ petition challenging an order passed by the Appellate Authority on 19th September, 2008 whereby final order of assessment was passed by the Assessing Officer III under Section 126 of the Electricity Act, 2003 for indulging in unauthorized use of electricity by extending supply of energy by the respondent no. 3 being a consumer to a portion of a disconnected consumer in the same premises being premises No. 56/H/1, Canal Circle Road, Kolkata-700054. 2. Let me now give the short background of the case under which the impugned order was passed by the Appellate Authority on 19th September, 2008.3. During inspection of the service installation and metering system catering to the supply of electricity to the respondent no.3 at her premises, it was detected by the inspecting team that the said respondent indulged by way of extending supply of energy to another c...
M/S. Jasmine Commercials Ltd. Vs. Commissioner of Income Tax, West Ben ...
Court: Kolkata
Decided on: Feb-04-2011
1. This appeal under Section 260A of the Income Tax Act, 1961 is at the instance of an assessee and is directed against an order dated March 5, 2001 passed by the Income Tax Appellate Tribunal, B Bench, in Income Tax Appeal No.792 (Cal) of 1996, relating to the assessment year 1992-93. 2. A Division Bench of this Court by its order dated July 5, 2001 formulated the following questions for determination: A. Whether the purported findings of the Tribunal that the transaction involved transfer of tenancy right on the part of your petitioner is perverse being based on no material whatsoever and contrary to the terms of the agreements with the Consulate General and materials and/or evidences on record? B. Whether the amount paid for compensation for occupation of a premises after the expiry of the lease and for repair or damage to the premises by the tenant can be treated as an amount received by way of consideration for transfer of any tenancy right? C. Whether the said sum of Rs.99,95,929...
Hindustan Lever Ltd. Vs. Commissioner of Income Tax, Kol-ii
Court: Kolkata
Decided on: Feb-04-2011
1. This appeal under Section 260A of the Income Tax Act, 1961 is directed against an order dated 16th July, 2002, passed by the Income Tax Appellate Tribunal, E Bench, Calcutta in ITA No.660 (Cal) of 2000 relating to the assessment year 1995-96 by which the said Tribunal dismissed the appeal preferred by the appellant against an order dated 29th March, 2000, passed by CIT, West Bengal-II, Calcutta for the assessment year 1995-96 under Section 263 of the Income Tax Act, 1961. 2. A Division Bench of this Court by order dated 18th August, 2003 formulated the following questions of law in this appeal for hearing. a) Whether in computing the composite income derived from sale of tea grown and manufactured by the assessee CESS payable under the Assam Agricultural Income Tax Act on green tea leaves is allowable as a business expenditure in computing the composite income under Rule 8 of the Income Tax Rule, 1962? b) Whether the condition precedent for the exercise of the owner under Section 26...
Commissioner of Central Excise, Kol-iii Vs. Alliance Udyog Limited
Court: Kolkata
Decided on: Feb-04-2011
1. This application is at the instance of the Commissioner of Central Excise, Calcutta, III under Section 35H(1) of the Central Excise Act, 1944 and is directed against an order dated 19th July, 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Zonal Bench thereby dismissing the appeal preferred by the appellant. 2. The facts giving rise to filing of this appeal may be enumerated thus: a) M/s. Alliance Udyog Ltd. is the manufacturer of HDPE Tapes in their factory and used them captively for the manufacture of HDPE Woven Fabrics. b) The Woven Fabrics were used captively for the manufacture of HDPE Sacks and on which Central Excise Duty was paid. As the manufacturer did not pay the duty of their immediate product, the Department asked the assessee for payment of Central Excise Duty on HDPE Tapes. c) The assessee paid the Central Excise Duty on HDPE Tapes for the period from 20th November, 1986 to 31st March, 1987 amounting to Rs.6,78,074.87 paisa. d) Subse...
M/S. Tirupati Jute Industries Limited and anr. Vs. Employees’ Provid ...
Court: Kolkata Appellate
Decided on: Feb-04-2011
1. In this Writ Petition, the Petitioners, M/s. Tirupati Jute Industries Ltd. and its Director, have prayed for an Order commanding upon the Respondents to withdraw and/or cancel and quash the Order dated 16.2.2009 as contained in Annexure- P/8 to the Writ Petition purporting to be an Order passed under Section 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act). The Petitioners have also prayed for quashing the Order dated 26.2.2010 as contained in Annexure- P/10 passed under the provisions of Section 7B of the said Act refusing to review the Order dated 16.2.2009. The Petitioners have also prayed for setting aside the Order/Communication dated 23.7.2010 as contained in Annexure- P/11 whereby and whereunder the Senior Manager (Operations) of M/s. United Bank of India informed the Petitioners that their account has been attached by the Employees Provident Fund Organisation and that they have been Ordered by the Employees ...
Anvil Investments Pvt. Ltd. Vs. Assistant Commissioner, Commercial Tax ...
Court: Kolkata Appellate
Decided on: Feb-04-2011
1. This application under Article 226 of the Constitution of India is at the instance of a manufacturer and is directed against order dated 9th July, 2010, passed by the West Bengal Taxation Tribunal in case No. R.N.638 of 2009 thereby dismissing the application filed by the writ-petitioner wherein they challenged the order of rejection of the application for issue of Eligibility Certificate (E.C.) filed under Section 39 of the West Bengal Sales Tax, Act, 1994. The following facts are not in dispute:a) The writ-petitioner was granted registration under the West Bengal Sales Tax Act, 1994 (1994Act) as a manufacturer of aluminum utensils at its factory located at Panchpara, P.O. Radhadasi, Dist. Howrah and according to the writ-petitioner, the production in the factory commenced in December, 1999 and the first sale of manufactured goods was made in the factory on December 17, 1999. b) The Directorate of Cottage & Small Scale Industries, Government of West Bengal, registered the manufactu...
Santosh Ghosh and anr. Vs. State of West Bengal and ors.
Court: Kolkata Appellate
Decided on: Feb-03-2011
1. In Sessions Trial No. 1(7) of 1999 arising out of Sessions Case No. 6(1) of 1999 the appellants-accused were charged of having committed murder of Mrs. Arati Mukherjee, wife of late Asim Mukherjee in furtherance of their common intention and were found guilty of having committed offence under Section 302 read with Section 34 of the IPC and sentenced to suffer imprisonment for life and to pay 5,000/- each in default imprisonment for 6 months. This is challenged by the appellants-accused by way of this appeal.2. It is the prosecutions case that Mrs. Arati Mukherjee, the deceased, was employed by Durgapur Steel Plant on the death of her husband, Asim Mukherjee. While working she developed intimate relations with Santosh Ghosh (appellant no. 1) and at times used to go out along with him. On the fateful day i.e., on 6.7.1997 Santosh Ghosh visited Mrs. Arati Mukherjee at her house and took her away with him on the pretext of visiting Rather Mela at village Pakhanna situated within the jur...
Nirmalendu Ghoswami Vs. the State of West Bengal
Court: Kolkata Appellate
Decided on: Feb-03-2011
1) This appeal is directed against an order and judgement dated 27.3.1991 passed by the learned Judge, 4th Special Court, Calcutta convicting the appellant/accused in Special case no. 5 of 1985 under Section 161 of Indian Penal Code under Section 5 (1) (d) read with Section 5(2) of the Prevention of Corruption Act, 1947 and sentenced him to suffer rigorous imprisonment for two years and to pay a fine of Rs. 1000/- in default, to undergo rigorous imprisonment for 6 months.2) The prosecution case, in short, is that one Gopal Krishan Sarkar lodged one written complaint dated 10.5.1985 with Central Bureau of Investigation, 13, Lindsay Street, Calcutta against the appellant Nirmalandu Goshami on the basis of which a case no. RC 8 of 1985 dated 10.5.1985 was registered under Section 161 of the IPC and under Section 5(1) (d) read with Section 5(2) of the Prevention of Corruption Act, 1947 against the appellant. It was the case of Gopal Krishna Sarkar that his daughter Malati Saha had a card-b...
Jogmaya Das. Vs. Purabi Das and anr.
Court: Kolkata Appellate
Decided on: Feb-02-2011
1. This application is at the instance of the plaintiff and is directed against the Order No. 41 dated 09.03.07 passed by the Civil Judge (Junior Division), Additional Court, Lalbagh in Suit No. 206 of 2005 thereby allowing an application under Section 10 of the Code of Civil Procedure.2. This short fact is that the petitioner instituted the suit being O.S. No. 206 of 2005 (earlier No. 74/99)praying for declaration of her title with regard to the property in suit, permanent injunction and other reliefs. In that suit, the defendants / opposite parties herein entered appearance and they are contesting the said suit. During the pendency of the suit, they filed an application for stay of the suit contending that the earlier suit being Title Suit No. 168/98 is pending between the same parties over the self same matter. That application for stay was allowed on contest. Being aggrieved this application has been preferred.3. Now the point is whether the impugned order should be sustained.4. Up...
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