Court : Kolkata
Decided on : Jun-13-2002
Reported in : (2002)3CALLT78(HC)
Bhaskar Bhattacharya, J.1. Petitioners, the allottees of a stall at Hogg Market, were served with a notice asking them to pay the arrears of stallage payable from the year 1990 as detailed in annexure 'P-10' to the present writ application. It was further threatened by the Deputy Manager, Hogg Market in the said demand notice that in default of payment of the amount mentioned therein, appropriate step against the petitioners including disconnection of electric supply in the stall will be taken.2. Being dissatisfied, the petitioners have come up with the present writ application.3. Mr. Basu, the learned counsel appearing on behalf of the petitioners could not dispute the fact that the petitioners have not paid the amount; he however laboriously contended that in view of the provisions contained in Section 573 of the Calcutta Municipal Corporation Act, 1980 ('Act') the respondents can at the most realize arrears of stallage for the last three years. Mr. Basu contends that arrears beyond ...
Tag this Judgment!Court : Kolkata
Decided on : Apr-02-2002
Reported in : (2004)2CALLT503(HC),2002(4)CHN68
A. Chakrabarti, J.1. The petitioner herein is an assistant teacher having been appointed long back in October, 1978. When a memorandum dated December 21, 2001 (annexure P-3 to the writ petition) was issued prohibiting private tuition by the assistant teachers and making an obligation for each teacher to submit declaration every three months declaring that he/she is not engaged in private tuition of students of any school or any other institution had not engaged in any kind of business or trade and not acting as any agent of any company/corporation, the same has been challenged by the petitioner contending that such action of the respondents calling upon the petitioner to file such a declaration affects the dignity of the petitioner. Therefore, compelling the petitioner to file such declaration and in default withholding grant resulting in non payment of salary to the petitioner affects the petitioner's right to life and is violative of Article 21 of the Constitution. Moreover, such pro...
Tag this Judgment!Court : Kolkata
Decided on : Mar-27-2002
Reported in : (2003)IILLJ293Cal
Pranab Kumar Chattopadhyav, J.1. The petitioner bank filed this writ petition challenging the validity and/or legality of the award dated December 20, 1999 passed by the learned Judge of the Central Government Industrial Tribunal at Calcutta. By the said award, the learned Judge of the Tribunal held that the respondent Shri Chhabi Ghosh comes within the definition of workman under Section 2(s) of the Industrial Disputes Act, 1947 and the action of the management of the petitioner bank in terminating the service of said Shri Chhabi Ghosh was bad, illegal, inoperative and void ab initio. Accordingly, the learned Judge directed the petitioner bank to reinstate said Shri Chhabi Ghosh forthwith in service with full back wages from the date of termination along with all consequential benefits.2. Bereft of all unnecessary details, the facts of the matter are shortly narrated hereinafter.3. Shri Chhabi Ghosh, the respondent No. 3 herein was initially appointed as a clerical staff by the then M...
Tag this Judgment!Court : Kolkata
Decided on : Mar-07-2002
Reported in : (2002)2CALLT531(HC)
Amitava Lala, J. 1. This writ petition is made challenging imposition of luxury tax under the W.B. Luxury Tax Act, 1994 in respect of imported Vanaspati from Nepal.2. The contention of the petitioners is that by virtue of the Treaty of Transit, Treaty of Trade and Agreement of co-operation to control unauthorised trade between His Majesty's Government of Nepal and the Government of India the internal taxation charges of the movement of the primary products of either contracting party to any market destinations in the territory of the other shall be accorded treatment no less favourable than that accorded to the movement of its own primary products within its territory. The Vanaspati is one of such product for which the petitioners are paying more revenue.3. In exercise of power conferred by Sub-section 1 of Section 25 of the Customs Act, 1962 the Central Government has given a general exemption under certain goods and effective rate of duty for imports from Nepal under General Exemptio...
Tag this Judgment!Court : Kolkata
Decided on : Feb-14-2002
Reported in : AIR2002Cal162,(2003)1CALLT68(HC)
ORDERAmitava Lala, J.1. All the writ petitions are arising out of a common question i.e. grant of freedom fighters' pensions. Therefore, all the writ petitioners were directed to be taken for an analogus hearing to avoid proloxity and multiplications of proceedings. Although the common question is in respect of grant of freedom fighters' pensions but cases are categorised into three categories (a) cases which have been recommended by the State and accepted by the Union but subsequently refused to grant pension: (b) Cases recommended by the State accepted by the Union but later turned down by the Union; (c) Cases which have not yet been considered or recommended by the State or nipped in the bud for any cause which according to them are not fit and proper.2. In most of the cases I find that those are related to District Midnapore, State of West Bengal leaving aside few others. The Court cannot avoid but to take judicial notice that District Midnapore of the State of West Bengal was hot ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-30-2002
Reported in : (2002)(143)ELT568Tri(Kol.)kata
1. All the appeals are being disposed of by a common order inasmuch as they arise out of the same impugned order of the Commissioner of Customs, Patna, vide which he has confiscated 459 bags of betel-nuts with an option to the appellants M/s. Kamakheya Trading Co. to redeem the 341 bags on payment of a fine of Rs. 6.00 lakh (Rupees six lakh) and another option to M/s. Radha Kishan Ramesh Kumar to redeem 118 bags of betel-nuts on payment of a fine of Rs. 2.00 lakh (Rupees two lakh).The truck transporting the said betel-nuts has also been confiscated with an option to the owner to redeem the same on payment of a fine of Rs. 1.00 lakh (Rupees one lakh). In addition, personal penalties as shown below have been imposed upon the various persons :-(i) M/s. Bikaner Assam Roadlines Rs. 50,000/- (Rs. fifty thousand)(ii) Shri Sushil Kumar Daga Rs. 10,000/- (Rs. ten thousand)(iii) M/s.Radha Kishan Ramesh Rs. 5,000/- (Rs. five thousand) Kumar(iv) M/s. Kamakheya Trading Co. Rs. 5,000/- (Rs. five th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-22-2002
Reported in : (2002)(142)ELT578Tri(Kol.)kata
1. These three appeals are taken up for disposal by this common Order as they arise out of a common impugned Order passed by the Commissioner (Appeals), Kolkata. Briefly stated the facts are that the assessees import completely pre-fumigated old and worn used clothing at a declared unit price of US $ 0.32 per kg. vide Bills of Entry filed. On the basis of an evidence of Bill of Entry No. 131242 in which the transaction value declared was US $ 1.05 per kg, the assessees were asked to explain as to why the unit price should not be enhanced to US $ 1.05 per kg. In reply, by a letter dated 26-6-01, the assessees submitted that similar goods were regularly being assessed at US $ 0.45 per kg and the same was accepted by all Customs Houses.2. The Commissioner (Appeals) after considering the matters found as follows :- "15. I have carefully gone through the records of the case, the grounds taken in the appeal petition and also the submissions made during the course of personal hearing. 16. Th...
Tag this Judgment!Court : Kolkata
Decided on : Jan-18-2002
Reported in : (2002)1CALLT302(HC),2002(2)CHN216
A. Talukdar, J.1. This is a Revlsional application which is directed against a Judgment and order dated 29.2.2000 passed by the learned additional Sessions Judge, 3rd Court. Mldnapore in connection with Sessions Trial Case No. 1/November 1998 corresponding to G.R Case No.900 of 1992 thereby recording an order of acquittal in favour of the accused/opposite parties in respect of charge framed against them under Sections 148, 307, 323, 324, 325, 427, 448. 436 and 149 of the Indian Penal Code.2. The order of acquittal has been sought to be assailed in this Revlsional application on behalf of the complainant/petitioner on the ground that the evidence on record was not properly assessed by learned trial Court and although the F.I.R. was lodged at 6.15 pm. where as the Incident took place at 2.00 p.m. on 01.6.1992 there was no scope of concoction and fabrication of the version and P.W.I who himself was a victim of the incident could not be disbelieved and in view of the fact that there was pr...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-09-2002
Reported in : (2002)(141)ELT365Tri(Kol.)kata
1. All the four appeals are being disposed of by a common order as they arise out of the same impugned order of the Commissioner of Customs, Kolkata vide which he has absolutely confiscated 62,000 pcs of ball bearing of foreign origin. A Maruti Van which was found to be loaded with some cartons of ball bearing has also been confiscated with an option to the owner to redeem the same on payment of redemption fine of Rs. 50,000/-. In addition, a personal penalty of Rs. 1,00,000/- has been imposed on Shri Harshad Shah and penalty of Rs. 20,000/- each has been imposed upon Shri S.P. Chitlangia and Shri Sujit Jaiswal.2.1 As per the facts on record the Customs Officers, on 8-5-2000, found one Maruti Van standing in front of one godown located in Dum Dum Park, Kolkata. The Maruti Van was loaded with some cartons of foreign origin of ball bearing. Entertaining a doubt the Officers searched the godown premises and recovered 62,000 sets of ball bearing of Chinese origin. A diary containing some ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Aug-23-2002
Reported in : (2003)(160)ELT1022Tri(Kol.)kata
1. The issue involved in all the four appeals is identical and hence all of them are being disposed of by a common order.2. Vide the impugned orders of Commissioner of Customs, Calcutta, has demanded differential duty on the consignment of candles imported by the appellants from Nepal. The said candles were cleared by the appellant on payment of additional duty of customs equivalent to central excise duty @ 4% ad valorem on the CIF value declared in the bills of entries. The candles, classifiable under tariff sub-heading No. 3406.10, when manufactured in India, carry the central excise duty @ 16% ad valorem. However, in terms of Notification No. 85/98-Cus., dated 5-11-98, the imported goods carry concessional rate of additional duty of customs, subject to the conditions stipulated in proviso (2) of the said notification. Further in terms of Notification No.3/2001-C.E., dated 1-3-2001, candles manufactured in India carry concessional rate of duty at 4% ad valorem provided no Cenvat is ...
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