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Kolkata Court May 2014 Judgments

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May 13 2014

Commissioner of Income Tax, West Bengaliii, Vs. Strescon Industries Lt ...

Court: Kolkata

Decided on: May-13-2014

ORDER SHEET ITA No.210 of 2001 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, WEST BENGAL-III, Versus STRESCo.INDUSTRIES LTD BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE SUDIP AHLUWALIA Date : 13th May, 2014. Mr.P.K.Bhowmick, Adv.for the Appellant Mr.Aniket Mitra, Adv.Ms.Pratima Roychoudhury, Advocate for the Respondent The Court : We have already formulated the question and recorded the facts and circumstances of the case in our order dated 25th April, 2014, which need not be reiterated. Mr.Bhowmick, learned Advocate appearing for the Revenue/Appellant drew our attention to a judgment of the Madhya Pradesh High Court in the case of Eicher Motors Limited versus Commissioner of Income Tax, reported in 315 ITR312(M.P) wherein the following view was taken. In view of Explanation 3C, the question referred to this court stands answered in favour of the Revenue and against the assessee. In other words, in the...


May 13 2014

Smt. Premlata Arya and anr. Vs. Ambalal Sarabhai Enterprise Ltd. and o ...

Court: Kolkata

Decided on: May-13-2014

ORDER SHEET G.A.No.1412 of 2014 With C.S.No.323 of 1989 IN THE HIGH COURT AT CALCUTTA ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL SIDE SMT. PREMLATA ARYA & ANR. Versus AMBALAL SARABHAI ENTERPRISE LTD.& ORS.BEFORE: The Hon'ble JUSTICE DEBANGSU BASAK Date: 13th May, 2014. Appearance: Mr.Anuj Singh, Adv.Mr.Partha Banerjee, Adv. for the plaintiffs Mr.Deep Nath Roychowdhury, Adv.Ms.Tapati Chatterjee, Adv. for the defendants The Court: In a suit for possession and mesne profit the Special Officer was appointed by an order dated October 10, 1993. Further order was passed on the Special Officer on November 22, 1996. The Special Officer held a meeting on December 2, 1996. The minutes of such meeting was at pages 55 to 57 of the application. The suit was decreed in favour of the plaintiffs on August 12, 2013. The appeal carried therefrom was dismissed on December 5, 2013. The Special Leave Petition was dismissed on March 24, 2014. The plaintiffs made the present petition seeking discharge of t...


May 13 2014

Commissioner of Central Excise, Bolpur Commissionerate Vs. M/S. Ultra ...

Court: Kolkata

Decided on: May-13-2014

ORDER SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Central Excise].ORIGINAL SIDE CEXA No.5 of 2013 COMMISSIONER OF CENTRAL EXCISE, BOLPUR COMMISSIONERATE Versus M/S.ULTRA TECH CEMENT LTD.BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE SUDIP AHLUWALIA Date : 13th May, 2014. For Appellant For Respondent : : Mr.Shib Shankar Banerjee, Advocate Mr.K.K. Maity, Advocate Mr.Abhishek Anand, Advocate Mr.Tanmoy Chakraborty, Advocate The Court : The subject matter of challenge in this appeal is a judgment and order dated 18th September, 2012 passed by the learned CustoMs.Excise & Service Tax, Appellate Tribunal allowing an appeal of the assessee holding, inter alia, as follows: Undisputedly, no declaration under PCTA was made with regard to enhancement of duty on cement to Rs.900/- PMT, which was moved by way of amendment to Finance Bill, 2008 by the Finance Minister on 29.04.2008. Therefore, the effective date of the enhancement in the present case would be the ...


May 13 2014

Tapasi Sinha Vs. the State of West Bengal and ors.

Court: Kolkata

Decided on: May-13-2014

ORDER SHEET WP No.418 of 2014 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE TAPASI SINHA Versus THE STATE OF WEST BENGAL & ORS.BEFORE: The Hon'ble JUSTICE DIPANKAR DATTA Date: 13th May, 2014 Mr.Sanjay Saha, Advocate ..for the petitioner Mr.Arindam Mondal, Advocate ..for the respondents The petitioner was a panel advocate of the State of West Bengal since 1999 till May, 2011. She is aggrieved because the bills raised by her for professional services rendered have not been cleared. I have heard learned advocates for the parties. It is not in dispute that the petitioner had been an empanelled advocate for nearly 12 yeaRs.In my considered view, the office of the Legal Remembrancer owes a duty to look into the bills that have been raised by the petitioner and to say, for good reasons, to what extent she is not entitled to the fees charged by her and to release such quantum of payment to the petitioner, as are found to be admissible. That would necessarily requ...


May 13 2014

Commissioner of Income Tax, West Bengali, Vs. the Pench Valley Coal Lt ...

Court: Kolkata

Decided on: May-13-2014

ORDER SHEET ITA No.220 of 2001 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, WEST BENGAL-I, Versus THE PENCH VALLEY COAL LTD BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE SUDIP AHLUWALIA Date : 13th May, 2014. Md.Nizamuddin, Adv.for the Appellant Mr.Saurav Bagaria, Advocate/Amicus Curie Mr.S.Dasgupta, Adv.for the Respondent The Court : Mr.Nizamuddin, learned Advocate appearing for the appellant pressed the following question of law: Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that interest on compensation amounting to Rs.2,12,320/- be assessed under the head Business Income on cash basis and not under the head Other Sources. The other two questions, formulated at the time of admission of the appeal, it was fairly submitted by Mr.Nizamuddin, are not of much significance. Therefore, they are given up. Mr.Bagaria, learned Advocate/Amicus Curie submitted t...


May 13 2014

Dagcon (India) Pvt. Ltd. Vs. B.C.Sen and Co Ltd

Court: Kolkata

Decided on: May-13-2014

1 ORDER SHEET GA No.1447 of 2014 APOT No.231 of 2014 CS No.95 of 2014 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE DAGCo.(INDIA) PVT.LTD.Versus B.C.SEN & CO LTD BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 13th May, 2014. Appearance: Mr.S.N. Mitra, Sr.Advocate with Mr.Anirban Roy, Mr.S.Singh Ld. Advocates for the appellant. Mr.Abhrajit Mitra, Mr.Debanjan Mondal And Mr.Sarbopriya Mukherjee, ld. Advocates For the respondent. The Court :- The subject lis would relate to a prayer for specific performance in respect of a property situated admittedly outside the territorial jurisdiction of this Court. The plaintiff filed the suit, inter-alia, claiming, they were in possession. Hence, they invoked the jurisdiction of this Court on the strength of the execution of the agreement for sale within the jurisdiction. From the judgment and order impugned it would appear, there was considerable dispute with regard to payment. However, The ...


May 13 2014

Uco Bank Vs. Union of India and ors.

Court: Kolkata

Decided on: May-13-2014

WP No.274 of 2014 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE UCO BANK Versus UNION OF INDIA & ORS.BEFORE: The Hon'ble JUSTICE SOUMEN SEN Date : 13th May, 2014. Appearance: Mr.Soumya Majumder, Adv.Mr.Soumen Das, Adv.Mr.S.Roy, Adv.Mr.Bhaskar Prasad Banerjee, Adv.Mr.S.C.Sarkar, Adv.The Court : This writ petition is directed against the order passed by the appropriate Government dated 1st October, 2013 referring the dispute as contained in the Order of Reference for being adjudicated by the Central Industrial Tribunal at Calcutta. Mr.Soumya Majumder, learned counsel on behalf of the petitioner, submits that there was a scheme floated by the bank for absorption of personal driveRs.It is argued that the personal drivers have no right to claim regularization. The Tribunal also cannot direct regularization of such personal drivers of various officers of the bank, since it would be contrary to law laid down by the Honble Supreme Court in Umadevi-III reported in...


May 13 2014

Linde India Limited Vs. Dustan G Engineers Pvt. Ltd.

Court: Kolkata

Decided on: May-13-2014

1 ORDER SHEET GA No.1442 of 2014 APOT No.229 of 2014 AP No.400 of 2014 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE LINDE INDIA LIMITED Versus DUSTAN G ENGINEERS PVT.LTD.BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 13th May, 2014. Appearance: Mr.Sakya Sen, Mr.Priyankar Saha, Mr.Bidyut Dutta and Mr.Somnath Saha Ld. Advocates for the appellant. Mr.Amitava Ghosh with Mr.Novojit Mukherjee Ld. Advocates for the respondent. The Court :- This appeal would involve a very short question as to whether the appellant would be entitled to assail the part of the order that was passed in an application under section 11 of the Arbitration and Conciliation Act, 1996. Mr.Amitabha Ghosh, learned Counsel, opposing the application questioning would the strenuously maintainability. oppose He the would appeal refer to by the well-known decision in SBP & Co.versus Patel Engineering Ltd reported in (2005) 8 SCC618 Mr.Ghosh would rely upon paragraph...


May 13 2014

Appellant Vs. Respondent

Court: Kolkata

Decided on: May-13-2014

ORDER SHEET CP NO.552 OF2013CP NO.592 OF2011IN THE HIGH COURT AT CALCUTTA Original Jurisdiction ORIGINAL SIDE IN THE MATTER OF : SSS LOHA MARKETING PVT.LTD.AND BIBBY FINANCIAL SERVICE INDIA PVT.LTD.BEFORE: The Hon'ble JUSTICE PATHERYA Date : 13th May, 2014. MR.M.S.VINAIK, MR.S.BANERJEE, MR.D.BASHTA,ADVOCATES FOR THE PETITIONER MR.SAMIT TALUKDAR, MR.SUMAN DUTT, MS.H.CHAKRABORTY, MR.A.PODDAR, ADVOCATES FOR THE COMPANY The Court : In this winding petition, the claim arises out of a factoring agreement entered into between the petitioning creditor and the borrower, Ramsarup Industries Limited. The case of the petitioning creditor is that for goods supplied to the company herein by Ramsarup Industries, the borrower sums became due and payable. As the supplier was in immediate need of funds an agreement was entered into between Ramsarup Industries and the petitioning creditor herein on the understanding that the petitioning creditor would make immediate payment to the borrower Ramsarup Indus...


May 13 2014

Smg Fashions Pvt Ltd Vs. Intex India Trading Co Pvt Ltd

Court: Kolkata

Decided on: May-13-2014

1 ORDER SHEET ACO No.84 of 2014 APOT No.233 of 2014 CP No 813 of 2013 IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction ORIGINAL SIDE SMG FASHIONS PVT LTD Versus INTEX INDIA TRADING CO PVT LTD BEFORE: The Hon'ble JUSTICE BANERJEE The Hon'ble JUSTICE ARIJIT BANERJEE Date : 13th May, 2014. Appearance:Mr.Utpal Bose, Mr.Debmalya Ghosal And Mr.Pradip Jewrajka, ld. Advocates For the appellant. Mr.Sakya Sen, Mr.Nirmalya Dasgupta And Mr.P.Changia, ld. Advocates For the respondent. The Court :- Parties had a loan transaction. The appellant would contend, it was a long term loan. So long as the appellant would service the interest, the respondent would not insist upon the refund of the principal. The learned Company Judge rejected such contention and directed admission of the winding up petition. We have heard Mr.Utpal Bose, learned Counsel appearing for the appellant and Mr.Sakya Sen, learned Counsel appearing for the respondent. Mr.Bose would contend, in case this Court is not incline...


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