Kolkata Court January 2014 Judgments
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M/S.Polaron Marketing Ltd Vs. Controlling Authority,state of W.B.and o ...
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET W.P.No.996 of 2013 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE M/S.POLARON MARKETING LTD Versus CONTROLLING AUTHORITY,STATE OF W.B.& ORS . BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 8th January, 2014. For Petitioner : Mr.A.D.Roy,Advocate Mr.K.Dey,Advocate Mr.S.Mishra,Advocate For Private Respondent : Mr.Soumya Majumder,Advocate For State: Ms.C.Bhattacharyay,Advocate Mr.S.Bandyopadhyay,Advocate The Court : The petitioner has challenged the order of the controlling authority determining the quantum of gratuity to be paid to the private respondent on the plea that the appropriate government as defined under section 2(a)(I) means the Central Government and not the State Government. By placing reliance upon the definition of the appropriate government enshrined under the Payment of Gratuity Act, 1972, the petitioner contends that the petitioners establishment has several branches in more than one states and therefore, the Central Government...
Corporation Bank Vs. Sahyogi Distributors Ltd.and ors.
Court: Kolkata
Decided on: Jan-08-2014
1 ORDER SHEET GA No.48 of 2014 GA No.3806 of 2013 APO No.245 of 2012 APO No.244 of 2012 CS No.56 of 2012 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE CORPORATION BANK Versus SAHYOGI DISTRIBUTORS LTD.& ORS.APO No.247 of 2012 APO No.246 of 2012 CS No.57 of 2012 CORPORATION BANK -VERSUSVIKASH METALS & POWER LTD & ORS.BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 8th January, 2014. Appearance: Mr.Joy Saha, ld. Advocate for the appellant. Mr.R.C.Prusti with Mr.D.Banik, ld. Advocates for the respondent. Ms.Smita Das Dey, ld. Advocate for O.L.The Court :-This is an application for substitution of the Official Liquidator in respect of the Company (In Liquidation) coupled with a prayer for setting aside the abatement of appeal and condonation of delay. Heard Mr.Joy Saha, learned counsel apparing for the appellant and Ms.Smita Das Dey, appearing for the Official Liquidator. Causes being sufficient, this application is allowed. Delay, ...
Appellant Vs. Respondent
Court: Kolkata
Decided on: Jan-08-2014
CA No.511 of 2013 In the High Court at Calcutta Original Jurisdiction In the matter of: ITC Limited BEFORE: The Honble JUSTICE Sanjib Banerjee Date: 8th January, 2014 Appearance: Mr.S.N. Mookerji, Sr.Adv.Mr.Ratnanko Bnaerji, Adv.Mr.D.N. Sharma, Adv.The Court: That resolution for approval of the Scheme of Arrangement between Wimco Limited and the Applicant Company namely ITC Limited (hereinafter referred to as the Resulting Company) and their respective Shareholders shall be put to the Ordinary Shareholders of the Resulting Company for their consideration and, if thought fit, approval, by postal ballot/ e-voting and such resolution, if passed by a majority in number representing three-fourths in value of the Ordinary Shareholders casting their votes by such postal ballot/evoting, shall be deemed to have been duly passed at a meeting of such shareholders under Section 391(1) of the said Act. That the postal ballot shall be conducted in the manner prescribed by the Companies (passing of t...
Wilson Engineering Industries Pvt Ltd and anr Vs. Jt. Commissioner , S ...
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET WP No.1167 of 2013 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WILSON ENGINEERING INDUSTRIES PVT LTD AND ANR Versus JT. COMMISSIONER , SALES TAX , PARK ST. CHARGE AND ORS BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 8th January, 2014. Appearance: Mr.Soumnitra Mukherjee, Adv.Mr.Anand Sen, Adv.The Court : The petitioners have sought for declaration that the provisions of the West Bengal Tax On Entry of Goods Into Local Areas Act, 2012 and the Rules made thereunder are ultra vires and be declared as null and void. In one of the writ petitions being W.P.11407(W) of 2012 the vires of the provisions of the said Act was also challenged and by a judgment dated 24-062013 the Honble Single Bench declared the provisions of the said Act as ultra vires. The State respondents who are represented, submit that the said judgment is carried in an appeal before the Division Bench in M.A.T.1107 of 2013 and the Honble Division Bench has directed the matter t...
Commissioner of Income Tax, Centrali, Calcutta Vs. Ashish Jhunjhunwala
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET G.A.No.2990 of 2013 ITAT No.157 of 2013 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, CENTRAL-I, CALCUTTA Versus ASHISH JHUNJHUNWALA BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE TAPASH MOOKHERJEE Date : 8th January, 2014. Mr.P.K.Bhowmick, Advocate for the Appellant Mr.J.P.Khaitan, Sr.Adv.Mr.P.Jhunjhunwala, Adv.And Mr.C.S.Das, Adv.for the Respondent The Court : The subject matter of challenge in this appeal is a judgment and order 14th May, 2013 by which the learned Tribunal dismissed the appeal preferred by the Revenue. Aggrieved by the order of the Tribunal, the Revenue has come up in appeal. The Assessing Officer applied the Thumb Rule prescribed in Rule 8B of the Income Tax Rules in exercise of power under section 14A of the Income Tax Act without fiRs.recording that he was not satisfied with the correctness of the claim of the expenditure made by the assessee or the claim made by the ass...
Emcure Pharmaceuticals Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WP9OF2014EMCURE PHARMACEUTICALS LTD.Versus STATE OF WEST BENGAL & ORS.BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 8th January, 2014. Mr.P.Das, Advocate for petitioner The Court : The petitioners have sought for declaration that the provisions of the West Bengal Tax On Entry of Goods Into Local Areas Act, 2012 and the Rules made thereunder are ultra vires and be declared as null and void. In one of the writ petitions being W.P.11407(W) of 2012 the vires of the provisions of the said Act was also challenged and by a judgment dated 24-062013 the Honble Single Bench declared the provisions of the said Act as ultra vires. It is informed that the said judgment is carried in an appeal before the Division Bench in M.A.T.1107 of 2013 and the Honble Division Bench has directed the matter to be fixed in the monthly combined list of January, 2014 and by way of interim measure, directed the authorities to ...
Durgesh Merchandise Pvt. Ltd. Vs. Union of India, Through Chief Commis ...
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET WP No.1119 of 2013 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE DURGESH MERCHANDISE PVT.LTD.Versus UNION OF INDIA, THROUGH CHIEF COMMISSIONER OF CUSTOMS & ORS.BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 8th January, 2014. Appearance: Mr.R.K.Chowdhury, Adv.Mr.S.B.Saraf, Adv.Ms.Shampa Sarkar, Adv.The Court : The short point canvassed by the writ petitioner in this writ petition is that despite an application made before the Assessing Officer, he did not pass the speaking order within the statutory period. Admittedly, the self assessment was disputed by the Assessing Officer under sub-section 4 of Section 17 of the Customs Act, 1962. The reassessment is made disputing the correctness of the self assessment by the Assessing Officer but did not pass any speaking order. My attention is drawn to the provision contained under sub-section 5 of Section 17 of the Customs Act, 1962 which provides for speaking order on reassessment within fifteen day...
Prakash Kumar Thaker Vs. Shellac and Forest Products Export and ors.
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET APO2862010 CS1952009 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE PRAKASH KUMAR THAKER Versus SHELLAC & FOREST PRODUCTS EXPORT & ORS.BEFORE: The Hon'ble JUSTICE ASHIM KUMAR BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 8th January, 2014. Mr.Ratnanko Banerji, Advocate Ms.Manju Bhuteria, Advocate Mr.S.Tewari, Advocate for the appellant. Mr.S.N.Mookherjee, Senior Advocate Mr.Anil Kumar Dhar, Advocate for the respondent nos.1, 2 & 18. The Court : This is a suit of 2009. An application for special audit was refused by the learned Judge that gave rise to the present appeal. Mr.Ratnanko Banerji, learned Counsel appearing for the appellant would contend, the appellant being a member of the Export Promotion Council is entitled to raise the question of defalcation of funds by the officers of the Council. To support his contention, he refers to page 51 of the paper book where we find, perfume, jewelleries and other personal things were purchased by va...
M/S. Sahara Welfare Foundation Vs. Income Tax Officer (Exemption) Ii, ...
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET WP No.1226 of 2013 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE M/S.SAHARA WELFARE FOUNDATION Versus INCOME TAX OFFICER (EXEMPTION).II, KOLKATA & ORS.BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 8th January, 2014. Appearance: Mr.J.P.Khaitan, Sr.Adv.Ms.Anupa Banerjee, Adv.Mr.Agnibesh Sengupta, Adv.Mr.L.K. Chatterjee, Sr.Adv.Md.Nizamuddin, Adv.Ms.Shukla Das Chanda, Adv.The Court :- Supplementary Affidavit filed in Court today be kept on record. The sole point raised in this writ petition is that the Tribunal have not fixed any date for hearing of an application for stay of an operation of the order passed by the Commissioner (Appeals).The learned Advocate appearing for the Department submits that they have not received any instruction and therefore cannot apprise the Court as to whether the application for stay has, in fact, been filed by the petitioner or not. The learned Senior Advocate for the petitioner, in turn, says the receipt showin...
Zuventus Healthcare Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-08-2014
ORDER SHEET IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WP11OF2014ZUVENTUS HEALTHCARE LTD.Versus STATE OF WEST BENGAL & ORS.BEFORE: The Hon'ble JUSTICE HARISH TANDON Date : 8th January, 2014. Mr.P.Das, Advocate for petitioner The Court : The petitioners have sought for declaration that the provisions of the West Bengal Tax On Entry of Goods Into Local Areas Act, 2012 and the Rules made thereunder are ultra vires and be declared as null and void. In one of the writ petitions being W.P.11407(W) of 2012 the vires of the provisions of the said Act was also challenged and by a judgment dated 24-062013 the Honble Single Bench declared the provisions of the said Act as ultra vires. It is informed that the said judgment is carried in an appeal before the Division Bench in M.A.T.1107 of 2013 and the Honble Division Bench has directed the matter to be fixed in the monthly combined list of January, 2014 and by way of interim measure, directed the authorities to pr...