Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Jan-25-2008
Reported in : (2008)(128)ECC140
1. Heard both sides. The appellants have imported candles from Nepal.The issue is whether such imports are to be charged to 4% of the additional customs duty applying Notification No. 3/2001 or these should be charged to full rate of additional customs duty equal to the excise duty leviable on like articles made in India. The exemption under Notification is subject to the condition that credit of duty paid on inputs or on capital goods has not been taken under the CENVAT Credit Rules.2. Shri S.K. Bagaria, learned Senior Advocate appearing for the appellants inter alia argues as follows: (i) The additional customs duty can be levied only equal to the excise duty for the time being leviable on a like article produced or manufactured in India. (ii) The condition in the Notification is clearly satisfied as the candles were manufactured in Nepal and admittedly, no duty credit has been availed under the CENVAT Credit Rules which are not applicable in Nepal. (iii) No further condition or res...
Tag this Judgment!Court : Kolkata
Decided on : Jan-24-2008
Reported in : 2008(2)CHN396
Subhro Kamal Mukherjee, J.1. This is an appeal by an unsuccessful plaintiff against Order No. 6 dated July 6, 2006 passed by the learned Civil Judge (Senior Division), Siliguri, in a suit for partition and for recovery of possession.2. The plaintiff/appellant instituted Title Suit No. 18 of 2006, inter alia, seeking a preliminary decree for partition declaring plaintiff's share of .08 decimals of land described in the schedule 'B' to the plaint, final decree for partition and separate possession according to the report of the partition commissioner, recovery of possession in respect of .05 decimals in R.S. Plot No. 406 as described in schedule 'C' to the plaint.3. It is alleged in the plaint that Kharga Bahadur Gurung, the father of the plaintiff, and Madhumaya Gurung, the grandmother of the plaintiff, were the recorded owners of the land appertaining to Revenue Settlement Khatian No. 413 of mouza Siliguri in the district of Darjeeling. They had 5 annas and 2 gandas shares each in the ...
Tag this Judgment!Court : Kolkata
Decided on : May-13-2008
Reported in : 2008(4)CHN386,2008CriLJ3725
Partha Sakha Datta, J.1. The victim aged 16 years belonging to a poor family under Pathar Pratima police station was offered a Job of maidservant at Delhi by the appellant against monthly remuneration of Rs. 1,000/-. Accordingly, with the consent of her parents she was taken by the appellant to Delhi on or about 14th December 2003 but at Delhi she was not given any job in the house of the appellant and after she had spent a few days in the house of the appellant the appellant told the victim to go to different men and if she could please them she would be given handsome amount in return. She was not agreeable to the proposal but she was forced to go to different men so as to fulfill their carnal desire. Things went like this for months but she could not bear It any more and the appellant was compelled to take her to her mother on 15-2-04. Thus allegedly the appellant took the victim to Delhi with the temptation to find out a job for her but tortured her physically and mentally and ruin...
Tag this Judgment!Court : Kolkata
Decided on : May-09-2008
Reported in : (2008)3CALLT252(HC),[2008(119)FLR444],(2009)ILLJ785Cal
Manik Mohan Sarkar, J.1. This matter has been directed against the judgment and order dated November 13, 1997 passed by the learned Judge, Employees Insurance Court, West Bengal in Case No. 33 of 1988.2. In brief, the petitioner's case is that the Insurance Inspector of the petitioner Corporation visited the factory of opposite party at Birlapur, P.O. Birlapur within the District of 24-Parganas (South) in between the period from 17.6.1986 to 19.6.1986 for the purpose of inspection of records of the factory covering the period from June, 1984 to January, 1985 and reported that he found the employees of the said factory were paid overtime allowances for the period from 27.01.1985 to 31.3.1986 amount to Rs. 13,67,560.42 P. but the opposite parties did not pay any contribution on the said sum. an amount of Rs. 99,148/- being @ 7.25%.Petitioner Corporation issued letter vide No. C/Ins.-V/41-4203/978-79 dated 21.8.1986 to the opposite party requesting them to pay the amount of said contribut...
Tag this Judgment!Court : Kolkata
Decided on : Apr-29-2008
Reported in : 2008(3)CHN268
Girish Chandra Gupta, J.1. This appeal is directed against a judgement dated 21st February, 2005 passed by the learned Additional Sessions Judge, 2nd Court, Bankura in Sessions Trial No. 1/November/2002 arising out of Sessions Case No. 16(9) of 2001 convicting the appellant-Subal Duley, under Section 302 of the Indian Penal Code and an order dated 22nd February, 2005 by which the convict was sentenced to suffer rigorous imprisonment for life as also to pay fine of Rs. 3,000/-, in default, to suffer rigorous imprisonment for three months for the offence punishable under Section 302 of the Indian Penal Code.2. The facts and circumstances of the case briefly stated are that about eight years prior to the date of the incident the deceased Sibnath had developed an illicit relationship with Chhabirani, wife of the accused Kinkar. She at that point of time was a mother of two children. The deceased was at that point of time a student reading in school. Chhabirani and Sibnath had eloped togeth...
Tag this Judgment!Court : Kolkata
Decided on : Apr-25-2008
Reported in : (2008)2CALLT468(HC),2008(3)CHN507
Sanjib Banerjee, J.1. Passion and prejudice are two charlatans that lie in stealthy wait to waylay any quasi-judicial adjudication, however noble the purpose of the exercise. To the two original limbs of natural justice of audi alteram partem (nobody shall be condemned unheard) and nemo debet esse judex in propria sua causa (nobody shall be judge of his own cause), has been added a third: the duty to assign reasons. A quasi-judicial order is founded on reason, not instinct. An order made on impression is erroneous in form and substance.2. The petitioner in the present proceedings under Article 226 of the Constitution of India challenges a decision made on the recommendation of an enquiry commission set up by the University to look into the charges of alleged malpractice involving two theses submitted for PhD degrees under the faculty of science of the University. The full report has been disclosed in the University's affidavit. The one-man enquiry commission has begun the report by rec...
Tag this Judgment!Court : Kolkata
Decided on : Apr-11-2008
Reported in : 2008(3)CHN701
..... , owner of ghoognee/chowmin shop, deposed that on 14th june, 2002 at about 4.30 p.m. in front of his shop, a person was stabbed. the victim was a nepali. p.w. 2 turned hostile. he was suggested, in cross-examination on behalf of the prosecution, made by permission of court, that he had told the police that the accused ..... came out of my shop and found someone lying being injured by stabbing. i found another man running away with knife in his hand towards dharmasala. the victim was a nepali young man and the man who fled away was seen by me from the back side. over the incident i was examined by the police and i stated the facts .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-29-2008
Reported in : (2008)115TTJ(Kol.)390
1. This appeal of the assessee is directed against the order dt. 6th March, 2007 of the CIT(A)-XIV, Kolkata pertaining to asst. yr. 2003-04.In this appeal by the assessee, the following grounds are raised: 1. The learned CIT(A) erred in upholding the order of the AO passed under Section 143(3) substituting the value adopted by the stamp valuation authorities as the full value of consideration received of Rs. 3,34,42,244 as against Rs. 2,34,00,000 recorded in the record of sale. 2. That the CIT(A) failed to appreciate that during the course of assessment, appellant had challenged the value adopted by the stamp duty authorities and the AO was informed of fair market value adopted under Section 50C where the Department had a right to pre-emptive purchase in lieu of the purchaser.2. The brief facts leading to this appeal filed by the assessee, as narrated at the time of hearing and also borne out by records are that the assessee individual owned a property No. 63/2/C The Mall, Kanpur, U.P...
Tag this Judgment!Court : Kolkata
Decided on : Feb-22-2008
Reported in : (2008)1CALLT499(HC)
Surinder Singh Nijjar, C.J.1. We have heard the petitioner in person, who is an Advocate of this Court. He has filed this writ petition purportedly claiming to be in public interest. He has submitted that the book fair which is scheduled to be held with effect from 15th March, 2008 till 10th March, 2008 at Salt Lake City would not be in public interest.2. We have perused the writ petition. We are of the considered opinion that the writ petition does not disclose any cause of action to enable the petitioner to present the writ petition as a public interest litigation. The petitioner has vehemently argued that outside the stadium where the Book Fair is scheduled to be held would be an abuse of the stadium which is reserved for the exclusive use of the sportsmen. In support of the submissions the petitioner has relied on a Judgment of the Supreme Court in the case of J. Jayalalitha v. Government of Tamil Nadu reported in (1991)1 SCC 53. We have perused the aforesaid Judgment. We are of th...
Tag this Judgment!Court : Kolkata
Decided on : Jan-18-2008
Reported in : 2008(2)CHN546
Pinaki Chandra Ghose, J.1. These writ petitions were filed as Public Interest Litigations challenging the acquisition proceedings in respect of about 1000 acres of land within the following mouzas, a) Gopalnagar, b) Singherbheri, c) Beraberi, d) Khaserberi and e) Bajemelia within the Police Station of Singur in the District of Hooghly.2. Such acquisition process has been challenged by the writ petitioners mainly on the ground that the said area of land is the source of livelihood of 10,000 agricultural households and destroying the most of fertile lands which cannot be replaced, apart from the other subsidiary industries.3. The writ petitioners challenged the entire acquisition process on the ground of mala fide and arbitrary intention and further for violating the provisions of Article 14 of the Constitution of India. It is further stated that for setting up a Small Car Project by Tatas would have been an acquisition of land following the Land Acquisition (Companies) Rules, 1963 (here...
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