Court : Kolkata
Reported in : 1992(59)ELT242(Cal)
A.M. Bhattacharjee, J.1. The Imports and Exports (Control) Act, 1947 empowers the Central Government to prohibit, restrict or otherwise control, imports and exports. In exercise of the powers conferred by Sections 3 and 4A of that Act, the Imports (Control) Order, 1955 has been issued, Schedule I whereof contains the list of articles of which imports are controlled. The import of such items is prohibited except - (a) under and in accordance with a licence or customs clearance, or (b) when they are covered by the Savings Clause 11 of the Order, or (c) when they are covered by an Open General Licence, subject to such conditions as may be stipulated therein.2. The Import and Export Policy for the period April, 1988 to March, 1991, declared by the authority concerned, is published by the Ministry of Commerce in two Volumes, Volume I containing the Imports and Exports Promotion Policy and Volume II contain the policy and procedure in respect of Items under Export licensing. As would appear ...
Tag this Judgment!Court : Kolkata
Reported in : 1991(32)ECC206,1991LC57(Calcutta),1989(41)ELT195(Cal)
Bimal Chandra Basak, J.1. This appeal is directed against a judgment and order passed on 19th April, 1988 whereby the learned Trial Judge allowed the Writ Petition and made the Rule absolute. The learned Judge directed as follows: -'In the result, the rule is made absolute. The Writ in the nature of Mandamus do issue directing the respondents to treat the palm kernel is an item different and distinct from palm seed and the same should be treated under O.G.L. and is covered under Item No. 1, Appendix 6 of the Import Policy of 1985-88 and could import the same under O.G.L. subject to condition of Item 1 of Appendix 6. Further the respondents are directed to clear the goods immediately which was imported pursuant to the contract dated 10-6-1987 and further the respondents are directed to allow the petitioner to import the goods already arrive or is likely to be arrived pursuant to the contract dated 10-6-1987. The goods should be allowed to be cleared on payment of such duties as so levia...
Tag this Judgment!Court : Kolkata
Reported in : 1987(11)ECC385,1987(27)ELT369(Cal),[1987]168ITR815(Cal),[1987]67STC209(Cal)
Suhas Chandra Sen, J.1. On April 10, 1986, this writ petition was moved praying for, inter alia, quashing of a search warrant No. C-20/89 of 1986, dated March 11, 1986, issued under Section 37 of the Foreign Exchange Regulation Act, 1973, in respect of premises No. 3, National Tower, 13, Louden Street, Calcutta-700 017. The allegation in the writ petition was that the search warrant was used for the purpose of making a roving enquiry and not for the purpose of the Foreign Exchange Regulation Act. It was alleged that there was no ground for issuing the search warrant.2. This writ petition was moved upon notice and Sri S.K. Kundu appeared for the petitioner. An order of status quo was passed. The flat in question was directed to be kept under seal. Directions were given for filing of the affidavits.3. A point was taken on behalf of the respondent that the writ petition was unauthorised. The writ petitioner, Bishnu Krishna Shrestha, was not available in Calcutta and had not signed the pet...
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal578
P.B. Mukharji, J.1. We are unanimous on this Special Bench thatthe Rule' must be discharged.2. Search of a citizen's home and seizure of his books and documents without a warrant from any Court or Magistrate are, on this application, challenged as unconstitutional and illegal. Many sleeping lions, if not passions, are roused and the old forgotten war cries of the 18th Century legal battle of Entick v. Carrington (1765) 19 State Tr 1029, came roaring through the corridors of history to face the jaded jurisprudence of the 20th Century to find it unresponsive. Prized freedoms, newly won then, have now after two centuries, become too old to defend themselves.3. This Reference to the Special Bench under Art. 226 of the Constitution of India read with the Original Side Rules for Special Bench (Chapter V, Rules 2 and 3 of the Original Side Rules) raises (1) the question of constitutional validity of Section 37 (2) of the Income-tax Act and (2) the question of the statutory legality of the ste...
Tag this Judgment!Court : Kolkata
Reported in : AIR1956Cal321,60CWN471
Chakravartti, C.J.1. The facts out of which this Reference to a Full Bench has arisen, have been set out in full in the Order of Reference. Briefly stated, they are that after the notice of the filing of an award made against the Appellants had been served on them, they made an application to the Court which contained three prayers.Their case being that the alleged award had been made by a body other than the body named in the arbitration agreement, they prayed that the existence, validity and the effect of the alleged agreement upon which the award bad been made, might be determined by the Court, that it might be declared that there was no valid, binding, effective or subsisting agreement between the parties and that the purported award might be set aside.The learned trial Judge treated the application, so far as it asked for the first two reliefs, as an application under Section 33, Arbitration Act and held it to be barred by limitation; but he allowed the appellants to withdraw the ...
Tag this Judgment!Court : Kolkata
Reported in : AIR1999Cal321
Satyabrata Sinha, J.1. These appeals raise a question as to whether only because a school has been established allegedly by some Hindi speaking people, they as of right, can claim minority status with a view to get protection under Article 29 and/or Article 30 of the Constitution of India.2. F.M.A. No. 742 of 1987 arises out of a judgment and order dated 4-7-1985 passed in Civil Rule No. 15274 (W) of 1984 whereby and whereunder the writ petition filed by the 1st respondent herein was allowed.3. M.A.T. Nos. 4040 of 1998 and 4099 of 1998 have been filed by the teacher in-charge and the members of the Managing Committee of the school in question known as Anglo Hindi High School against an interim order dated 25th November, 1998 passed by a learned single Judge of this Court whereby and whereunder an order of injunction in terms of prayer (f) and (g) the writ application was granted, inter alia, on the ground that this Court in a decision dated 4th July, 1985 (Bhagwandas Haralalka v. State...
Tag this Judgment!Court : Kolkata
Reported in : 2002(4)CHN659
Barm Ghosh, J.1. On 19th April, 1999 the Government of West Bengal, Department of Municipal Affairs, Writers' Buildings, Calcutta, published a notification in the Extraordinary Official Gazette in exercise of the power conferred by Section 600 read with Section 404 of the Calcutta Municipal Corporation Act, 1980 (hereinafter referred to as 'the Act') whereby certain amendments were effected to the Calcutta Municipal Corporation Building Rules, 1990 (hereinafter referred to as 'the Original Rules'). In the present writ petition the validity of the said amendments has been challenged. The State as well as the Calcutta Municipal Corporation constituted by and under the Act have filed affidavits. The notice of the petition was served upon the learned Advocate General of the State. I have heard the learned Advocate General, the learned counsel for the petitioners, the learned counsel for the added respondent, the learned counsel for the State and also the learned counsel for the Corporation...
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal1,89CWN414
Dipak Kumar Sen, J.1. At the instance of the parties this application has been heard along with a number of other applications as the facts involved are similar and the questions of law arising are the same.2. The petitioners in these applications are either owners or lessees of or licencees in various plots of land in the State of West Bengal, a number of which have been described as agricultural land in the records of right.3. Earth extracted from the said plots has been used or utilised or is alleged to have been used or utilised for manufacture of bricks either by the petitioners themselves or by persons to whom the petitioners have made available such earth.4. The authorities contend that such extraction, use and consumption of earth were illegal, wrongful and in contravention of the provisions of Mines and Minerals (Regulation and Development) Act, 1957 (hereinafter referred to as the said Act) and the West Bengal Mines and Minerals Rules, 1973 (hereinafter referred to as the sai...
Tag this Judgment!Court : Kolkata
Reported in : AIR1964Cal178,[1963(6)FLR273]
P.B. Mukharji, J. 1. This is a Reference under Section 21 of the Chartered Accountants Act, 1949. The Chief controller of Exportes, New Delhi, is the complainant and G. P. Acharya, B. SC, F. C. A., Quartered Accountant and Auditor, is the respondent. 2. The complaint against the Chartered Accountant is that he duly certified a statement of exports of onions during 1949-50 before the Joint Chief Controller of Ex-ports, Calcutta, showing that a firm called 'pawjee Dadabhoy and Co.' of 67, Canning street, Calcutta, had exported a certain quantity of onions during a certain number of years. This statement was necessary for obtaining permits to export the goods. The certificate which the Chartered Accountant gave was as follows: 'G.P. Acharya, B. Sc., F. C. A., Chartered Accountant and Auditor (Membership No. 837) practising at Calcutta do hereby certify that the above statement has been prepared, checked and verified by me from and with reference to export licenses, shipping bills, E. P. F...
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal635,66CWN970
Bachawat, J.1. The City of Chandernagore was until lately a French territory. On November 18, 1949, the municipal assembly of Chandernagore passed a resolution imposing duty on the consumption of petrol at the rate of one anna six pies per gallon. On May 1, 1950 the Central Government of India in exercise of its powers under Section 4 of the Foreign Jurisdiction Act, 1947 promulgated the Chandernagore (Application of Laws) Order, 1950 and appointed an Indian administrator of Chandernagore with effect from May 2, 1950. De facto power with regard to the territory was transferred by the French Republic to the Government of India on May 2, 1950. On December 23, 1950 the municipal assembly of Chandernagore passed a resolution imposing a duty on the consumption of petrol at the rate of four annas per gallon with effect from January 1, 1951. The percepteur and receveur municipal of Chandernagore issued 'commandments' upon the respondents commanding them to pay the moneys said to be due from t...
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