Court : Kolkata
Reported in : AIR1993Cal215,97CWN142
order1. population growth and modern technological developments by themselves pose a great threat to the very existence of living and non-living organisms -- this is not confined to a particular region, but it has crossed trans-national frontiers. in 1972 the stockholm conference under the auspices of the united nations did deliberate upon the issues of protection of human environment. the habitat conference, vancouver, british columbia, 1976 and the world water conference at argentina in 1977 recorded a detailed discussion as regards the water pollution. it is not out of place to mention that water pollution along with the pollution in the air and the noise pollution are in a much higher degree in the metropolitan centres than in the rural sectors and as such population influx and technological developments can be ascribed to be the two basic factors for such environmental degradation. the national environmental engineering research institute has confirmed that levels of sulphur dioxide and other particulate matters in big cities haveexceeded the permissible limits as prescribed by the world health organisation (w.h.o.).2. while it is true that in a developing country there shall have to be developments, but that development shall have to be in closest possible harmony with the environment, as otherwise there would be development but no environment, which would result in total devastation, though, however, may not be felt in presenti but at some future point of time, but .....
Tag this Judgment!Court : Kolkata
Reported in : 1985(5)ECC109
ajit kumar sengupta, j.1. this application under article 226 of the constitution of india is directed against the order dated 9th may, 1984 passed by the collector of customs, calcutta, confiscating the goods under section 111(d)/111(m) of the customs act, 1962 and giving an option to the petitioner under section 125 of the said act to clear the goods on payment of fine of rs. 50,000. this application has been moved upon notice. 2. mr. amjad ali, learned advocate appearing for the respondents, has produced the records. it is agreed that the matter can be disposed of without any affidavit as the point involved in this application is purely a question of law. mr. ali has, submitted that the respondents, however, do not admit the correctness of the allegations made in the petition save as would appear from the records. 3. the facts which are appearing from the records and the petition are stated hereinafter. the petitioner, m/s. orissa oil industry limited, calcutta had imported on 19th march, 1984 two double pumps (hydraulic equipment) and one hydraulic motor by air from west germany. the hydraulic double pump was described as a component of a hydraulic excavator engine. by a letter dated 9th april, 1984, the petitioner-company clarified that the double pump is a hydraulic pump used in demag h.36 excavator. it develops a maximum pressure of 300 bars. it builds up hydraulic pressure for different operations of the excavator. by a letter dated 26th april, 1984 addressed to the .....
Tag this Judgment!Court : Kolkata
Reported in : 2001(78)ECC342,2001(133)ELT288(Cal)
amitava lala, j.1. the case is unique one. the petitioner no. 1 is a public limited company. the petitioner no. 2 is a director and representative of such company. they are the merchant-exporters of eight diesel hydraulic truck mounted cranes (hereinafter called as the goods) to bangladesh. the party respondents are basically (a) central excise authorities; (b) customs authorities; (c) manufacturer; and (d) financiers of the goods. financiers are not contesting the dispute. therefore, there is existence of quadrangular dispute in between others which are inseparable in nature. a division bench of this court is disposing an appeal from an interim order passed by a single bench of this court also observed the same. therefore, the dispute cannot be said to be dispute of a private nature which cannot be taken into account in the writ jurisdiction of this court. public law element is involved herein.2. the short compass of the dispute is that the petitioners with the help of the financiers, purchased the aforesaid goods from the respondent no. 6, a manufacturing company of india. according to them, the price includes excise duties. therefore, the respondent no. 6 is liable to pay excise duties, if any, to the central excise authorities. the goods were registered under the appropriate motor vehicles, authority in india. the oil and natural gas commission limited (hereinafter called as 'ongc ltd.') a government company made an agreement with the petitioners in india to deploy such .....
Tag this Judgment!Court : Kolkata
Reported in : (2001)1CALLT450(HC)
t. chatterjee, j.1. this is an appeal filed against an order dated 3rd march, 2000 passed by a learned judge of this court in c.p.no. 422 of 1992 whereby the sale of usha hydraulic equipment (in liquidation) was confirmed and the highest offer of the respondent no. 2 m/s. well wroth vanijya pvt. ltd. to the tune of rs. 1.51 crore was accepted.2. the appellant is one of the promoter directors of usha atlas hydraulic equipment ltd. (in liquidation) (herein after referred to as the ('company in liquidation'). by an order dated 4th april, 1991 this court passed an order directing the company (in liquidation) to be wound up. the company (in liquidation) against the order of winding up came up in appeal in which the order of the trial court dated 4th april, 1991 was affirmed by a division bench of this court and finally the liquidator being respondent no. 1 in his appeal was directed to take steps to sell in accordance with the order dated 4th april. 1991. subsequently, steps were taken by the official liquidator to sell the company (in liquidation) pursuant to an order passed by this court on 10th september, 1991. in the notice of sale, it was mentioned that tenders were invited in a sealed cover enclosing a bank draft/pay order in favour of official liquidator, high court, calcutta for an amount equivalent to 25% of the offered amount as earnest money for sale of two units of the company (in liquidation). the unit no. 1 situated within the jurisdiction of maheshtala police .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1944Cal116
gentle, j.1. prior to the month of march 1938, a firm named jaidayal sagarmal carried on a business of jute, hemp press, oil mills and iron foundry in benares. the applicants, krishna hydraulic press ltd., were incorporated on 3rd march 1938, the main purpose of the company being to take over and purchase as a going concern the business of jaidayal sagarmal together with all land, buildings, machinery, and other appurtenances attached thereto. after the company's incorporation, a sale deed was executed on 4th march 1938, by which, in consideration of sum of one lac of rupees, the company obtained immovable properties consisting of land, buildings, fixed machinery and other immovable properties of the mill and press and other legal incidents together with the goodwill of the business and the right to use the name of krishna mill and press and benefit of all contracts and all legal incidents of the krishna mills. the company has carried on that business ever since it was acquired on 4th march 1938. on 10th june 1939, a notice was served upon the company under section 34 (1), income-tax act, in respect of an assessment, which should have been made in the year 1938-39. on 20th august 1940, the assessment was completed and the company was assessed in a sum of rs. 14,723. the assessment was made upon the profits of the concern from 29th september 1936 to 8th october 1937. it has been held by the appellate tribunal that the company is the successor to the firm of jaidayal sagarmal .....
Tag this Judgment!Court : Kolkata
Reported in : [1943]11ITR504(Cal)
gentle, j. - prior to the month of march, 1938, a firm named jaidayal sagarmal carried on a business of jute, hemp press, oil mills and iron foundry in benares. the applicants, krishna hydraulic press ltd., were incorporated on march 3, 1938, the main purpose of the company being to take over and purchase as a going concern the business of jaidayal sagarmal together with land, buildings, machinery, and other appurtenances attached thereto. after the companys incorporation a sale deed was executed on march 4 , 1938, by which, in vonsideration of a sum of one lac of rupees, the company obtained immovable properties consisting of land, buildings, fixed machinery and other immovable properties of the mill and press and other legal incidents together with the good will of the business and the right to use the name of krishna mills and press and benefit of all contracts and all legal incidents of the krishan mills. the company has carried on that business ever since it was acquired on march 4, 1938.on june 10, 1939, a notice was served upon the company under section 34(1) of the income-tax act in respect of an assessment which should have been made in the year 1938-39. on august 20, 1940, the assessment was completed and the company was assessed in a sum of rs. 14,723. the assessment was made upon the profits of the concern form september 29, 1936, to october 8, 1937. it has been held by the appellate tribunal the the company is the successor to the firm of jaidayal sagarmal and .....
Tag this Judgment!Court : Kolkata
Reported in : (1987)0CALLT551(HC),92CWN453
sankari prasad das ghosh, j.1. the defendant is the appellant in this appeal arising out of a suit brought by the plaintiff-respondent for recovery of money advanced for purchase of one price of peeco branch oil hydraulic 4 piller type multi-daylight hot-plate press from the appellant.2. on 12.6.71, the appellant made an offer to the plaintiff for sale of the press on certain terms and conditions. the time for delivery was stated as 7 to 8 months from the date of receipt of order. according to this offer, 30% of the value of the press to the tune of rs. 60,000 was to be paid as advance alongwith the order and the balance was to be paid after satisfactory test-run at the works of the appellant but before effecting delivery. the offer was accepted by the respondent on 9.7.71, when formal order no. 101 dated 9.7.71 was placed for supply of the press as per the description and specification given in that order. the specification was changed regarding the size of the plate in that order. the time of delivery was also mentioned to be six months from the date of the order. a cheque for rs. 18,000 was enclosed along with that order towards 30% advance. the terms of payment, as per that order, were the payment of 60% after satisfactory test run at the works of the appellant and 10% after one month's successful performance of the press in the works of the respondent. the appellant failed to deliver the machine within the stipulated time. on 14.10.72, the appellant wrote to the .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]121ITR414(Cal)
dipak kumar sen, j.1. calcutta hydraulic press association, the assessee, was registered under the indian trade unions act, 1926, in or about april, 1952. the objects of the assessee as appearing in its rules and regulations are, inter alia, as follows :'the object of the association is to regulate relations between the members and their employees and between member and members and additionally the objects of the association are to include the following: (b) to impose restrictive conditions on the conduct of the trade; (c) to adjust and/or control the production and working of the jute press houses in the membership of the association ; (d) to secure by agreement advantageous terms from balers in relation to baling in jute press houses; (e) to protect the members of the association against competition; (f) to secure the enactment of legislation beneficial to the trade ; (g) to secure the repeal of any legislation or prevent the passing of legislation which is damaging or may in any way damage the trade ; (h) to collect, classify and circulate statistics ; (i) to adopt common forms of agreements ; (j) to establish funds for the purposes of the members and/or for the benefit of employees of the members ; (k) to assist or amalgamate with other associations or societies or federations of associations or societies, having for the objects or one of their objects the promotion of the interests of the jute trade ; (1) to do all such other lawful things as are incidental or conducive .....
Tag this Judgment!Court : Kolkata
Reported in : (1992)105CTR(Cal)246
bhagabati prasad banerjee, j. :the tribunal has referred the following questions of law to this court under s. 256(1) of the it act, 1961 :'1. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that expenditure under the head tea, tiffin, food, salary to guest house staff and depreciation on guest house was allowable as revenue expenditure ?2. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that contribution to molasses storage reserve fund account was an allowable revenue expenditure ?3. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the assessee was entitled to relief under s. 80g of the it act on the donation made to vishwa mangal trust ?4. whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that the assessee was entitled to extra shift depreciation on transformer, pumping set and tubewells ?'the assessment year involved is 1977-78 for which the relevant period of accounting is the year ended on 30th june, 1976.2. the first question is now concluded by a decision of this court in the case of cit vs. bharat sugar mills ltd. in it ref. no. 164 of 1985 wherein the judgment was delivered by this court on 23rd april, 1990. following the said decision, this question of law is answered in the affirmative and in favour of the assessee.3. the second question .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1982Cal440
sabyasachi mukharji, j.1. this is an appeal from a judgment and order passed by mr. justice salil kumar roychoudhury on 11th of february, 1981 granting the stay asked for and directing the parties to take immediate steps for initiation of the reference under the arbitration agreement contained in the contract mentioned in the plaint. the judgment was passed on an application under section 34 of the arbitration act, 1'940 for stay of suit no. 736 of 1978 instituted by i.t.c. ltd. v. g. j. fernandez. before i refer to the relevant averments in the plaint it will be important to understand the background under which this application came to be made. the suit was filed on 29th of september, 1978 by the charterer, for a declaration that the contract and modifications mentioned in the plaint were void and illegal and a decree for rs. 39,64,341/- or an enquiry as to what amount was due to the plaintiff. in that suit instituted by i. t. c. limited there were two defendants namely, g. j. fernandez who was defendant no. 1 and secondly, canara bank, defendant no. 2. george joseph fernandez being the defendant no. 1 made an application on 24th of april, 1979. george joseph fernandez was the absolute owner of two fishing trawlers avemaria i and ave maria ii registered under nos. 1567 and 1568 dated the 30th of january, 1974 with the registrar of indian ships, cochin. the said trawlers were imported by the said petitioner under an import licence no. p/cg/ 2062299 dated 3rd of march, 1971. .....
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