Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1982)1ITD857(Kol.)
1. These appeals by the revenue are consolidated and disposed of by a common order for the sake of convenience as they involve a common ground. These appeals relate to the assessment years 1970-71 to 1975-76 and are directed against the consolidated order of the AAC dated 17-9-1980 wherein he held that the taxes deducted at source from the salaries of the employees but remaining unpaid to the credit of the Central Government for more than 12 months, were not covered by Section 2(m)(iii) of the Wealth-tax Act, 1957, and accordingly deductible in the computation of net wealth. The common ground taken by the revenue is that the learned AAC erred in doing so.2. At the time of hearing none appeared on behalf of the assessee although the notice of hearing was duly served on 17-2-1982 and acknowledgment is on record. Therefore, the learned departmental representative was duly heard and the case is decided ex parts on merits of the Base.3. The assesses is an individual. While computing the ne...
Tag this Judgment!Court : Kolkata
Reported in : [1986]59CompCas46(Cal)
Basu, J.1. This is an application under Sections 397 and 398 read with Sections 402, 403 and 406 of the Companies Act, 1956 (hereinafter referred to as 'the Act'). The facts relating to the making of the present application may be noted.2. Since 1937-38, M/s. B.M. Singh and Sons, petitioner No. 5 herein, had business association and connection with A.B. Kanthal Sweden, which later on amalgamated with the Bnlten group of industries. The company is now known as ' Bulten Kanthal A.B. ', which is respondent No. 2 herein (hereinafter referred to as ' the Swedish company ').3. Petitioner No. 5 used to sell the products of the Swedish company which were electrical resistance wires and strips in India.4. In July, 1961, A.B. Kanthal, prior to its amalgamation with the Bulten group, applied to the Government of India for permission to set up an electrical resistance wires and strips mill in India. This proposal, which is annexure 'B' to the main petition, envisaged 60% of the shares of the propo...
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal86
M.N. Roy, J. 1. This memorandum of appeal from original order, is directed against the judgment and order dt. 6th Aug. 1979, passed in Civil Rule No. 1791(W) of 1977, by Bimal Chandra Basak, J. By that order, the learned Judge has made the Rule absolute and directed the issue of or Writ of Mandamus restraining the respondents before him, from proceeding against the writ petitioner under the provisions of the West Bengal Government Premises (Tenancy Regulation) Act, 1976 (hereinafter referred to as the said 1976 Act). While making such order, the learned Trial Judge, however, made it clear that if the Respondents before him have any other right under any other law or provisions of the statute, the order as made, will not prevent them from proceeding with the same in accordance with law.2. The writ petitioner, who is Respondent 1 before us, claimed in his petition, that after the partition of Bengal, he along with the other members of his family, came to West Bengal in search of permanen...
Tag this Judgment!Court : Kolkata
Reported in : 1993LC599(Calcutta),1991(55)ELT510(Cal)
Suhas Chandra Sen, J.1. Delta Jute & Industries Limited, the petitioner No. 1 herein, carries on business of manufacturing jute and jute yarn. The case of the company is that on or about December 31,1980 the Government of India introduced a scheme in public interest and for the purpose of earning foreign exchange for setting up 100% export oriented units. Under that scheme, the Government of India decided to give 100% export oriented units concessions in the matter of payment of excise duty provided the condition of the scheme were complied with the main feature of the scheme was that a 100% export oriented unit would undertake to manufacture in bond and export its entire production for the period ten years ordinarily and five years in the case of products involving high degree of technological change. The Scheme provided that the import of capital goods, components and raw materials would be permitted for the said units and would be exempted from import duty. Indigeneously manufacture...
Tag this Judgment!Court : Kolkata
Reported in : [1986]63STC416(Cal)
S.C. Sen, J.1. The petitioner No. 1 is a company engaged in the business of transport agents and common carriers. The case of the petitioners is that it utilises its transport and on occasion hired transport for fulfilling its commitments to its customers. When trucks belonging to others are engaged by the petitioner-company for carrying consignment of goods from one place to another, the petitioner has no control over the drivers of the trucks.2. On or about 26th October, 1985, Singhal Brothers, a firm carrying on business in Cochin in the State of Kerala, consigned 97 bags of black pepper and 300 tins of cocoanut oil to M/s. Govind Traders carrying on business at Station Road, Bhagalpur, through Punjab National Bank, Bhagalpur. The aforesaid consignment of 97 bags of black pepper and 300 tins of cocoanut oil were given to M/s. New Gee Tee Carriers, a transport company in Cochin, for delivery of the goods to Bhagalpur.3. The petitioner-company carries on business all over India and al...
Tag this Judgment!Court : Kolkata
Reported in : AIR1988Cal28,92CWN600
A.M. Bhattacharjee, J.1. This matrimonial appeal by the wife-appellant was preferred beyond the period of limitation, but the delay has been condoned under Section 5 of the Limitation Act on an application filed subsequent to the presentation of the appeal. Mr. D. Roze, the learned counsel appearing for the husband-respondent has now urged, and has urged very seriously, that the order condoning the delay under Section 5 of the Limitation Act was patently erroneous for two reasons. Mr. D. Roze has contended that, firstly, Section 5 of the Limitation Act cannot have any manner of application to a matrimonial proceeding under the Hindu Marriage Act including an Appeal, and, secondly, even if the Section applies, the application thereunder ought to have accompanied the memorandum of appeal as now required by Rule 3A of the Code of Civil Procedure, inserted by the Amendment Act of 1976, and such an application having filed later, the delay could not be condoned.2. An appeal against a decree...
Tag this Judgment!Court : Kolkata
Reported in : (1990)2CALLT138(HC)
Shyamal Kumar Sen, J.1. In this writ petition the petitioner has challenged a notice dated 24th May, 1988 issued by the Inspector, Shops & Establishments Directorate, Government of West Bengal Calcutta. The said notice inter alia provides that in course of inspection on 22.5.88 at 11-00 A.M. at commercial establishment of the Hong Kong Bank located at 31, B.B.D. Bag (South) Calcutta-1 under Hare Street Police Station, the Inspector detected the following deviations from/infringement of Sections 5(1)(9) and 17(1) and Rules 48 of the West Bengal Shops & Establishment Act, 1963 and West Bengal Shops & Establishment Rules, 1964 respectively by rendering service to customers on a full closing day i.e. on Sunday dated 22.5.88 at about 11-00 A.M. by automatic machine and by not producing the Visit Book on demand. It was also mentioned in the said notice that necessary action under Section 21(1) of the West Bengal Shops & Establishment Act, 1963 and Rule 51 of the West Bengal Shops & Establish...
Tag this Judgment!Court : Kolkata
Reported in : (1989)2CALLT272(HC)
K.M. Yusuf, J.1. The petitioner has challenged the Memo dated 1st August, 1986 issued by the Custodian and Chief Executive Officer, respondent No. 4, terminating his services. The case of the petitioner is that in 1972 he was appointed as Production Manager (Research & Development) in Eastern Distilleries (P) Ltd., now known as Eastern Distilleries & Chemicals Ltd., respondent No. 3. Soon he was confirmed to the post of Bio-Chemist (Research & Development) with the condition that his services will be subject to termination of one month's notice in writing on either side or one month's salary in lieu of notice. The Company was engaged in the manufacture and production of Industrial Alcohol Spirit and was taken over by the Central Government Under Section 18A of the Industries (Development & Regulation) Act, 1951. The further case of the petitioner is that the respondent No. 3 is an agency or instrumentality of the Government and is an authority under Article 12 of the Constitution as th...
Tag this Judgment!Court : Kolkata
Reported in : (1992)1CALLT279(HC),[1993]76CompCas281(Cal),1992(61)ELT210(Cal),[1993]88STC47(Cal)
Ruma Pal, J.1. The petitioner No. 1 is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as 'the 1956 Act'), and under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as 'the 1941 Act').2. The grievance of the petitioners is that the sales tax authorities are refusing to issue declaration forms either under the 1956 Act or under the 1941 Act. It is staled that the ground for such refusal is the petitioners' failure to pay the arrears of sales tax dues. The petitioner No. 1 is, it is contended, being deprived thereby of the concessional rates of tax availableto registered dealers in contravention of section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985.3. Petitioner No. 1 is admittedly liable to pay sales tax both under the 1956 Act and under the 1941 Act. In this case we are only concerned with the refusal of the sales tax authority to give declaration forms under rule 4 of the Central Sales Tax (West Bengal) Ru...
Tag this Judgment!Court : Kolkata
Reported in : (1991)2CALLT301(HC)
Sudhansu Sekhar Ganguly, J.1. The petitioners' case as per their application under Article 227 of the Constitution are the following :-The opposite party/his father are tenants in respect of two tenancies with regard to two different portions of the self-same house under a religious trust of which the trustees are the petitioners No. 1 to 3. Under the terms of two written agreements for the two tenancies the tenants were allowed to use only the municipal taps served by municipal main line via underground and overhead reservoirs. There is a well within the area of the house the water of which has been used all throughout exclusively for the seva puja of the deities of the trust and for no other purpose. The well has all along been under lock and key, the key lying with the priest, the petitioner No. 4.2. On 5.3.91 the petitioner No. 1 received by registered post copies of an application filed by the opposite party before the learned President, Calcutta District Forum, Bhawani Bhavan, Al...
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