Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-14-1999
Reported in : (2000)74ITD161(Kol.)
..... rendered inoperative with effect from the assessment year 1991-92 by an amendment made to sub-section (1) by the finance act, 1990 with effect from 1-4-1990. the rationale offered by the government for the introduction of section 115ja remains the same as was given when somewhat similar provisions were introduced for the first time by the finance act ..... , litigations etc., provisions of section 80vva and section 115 j were given go-by but again the need was felt and the present section 115ja was introduced with the same rationale. the present scheme is more or less a replica of the provisions of section 115 j with certain important changes such as losses shall not include depreciation and book profit .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-29-1999
Reported in : (1999)3CALLT122(HC)
..... the requirement of recording reasons would (i) guarantee consideration by the authority: (ii) introduce clarity in the decisions; and (iii) minimise chances of arbitrations in decision making. having considered the rationale for the requirement to record the reasons for the decision of an administrative authority exercising quasi-judicial functions we may now examine the legal basis for imposing this obligation. while .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-05-1999
Reported in : AIR1999Cal354
..... of the constitution of india. he further drew my attention to paragraphs 24 and 25 of the said judgment and submitted that while article 14 permits reasonable clarification having a rationale nexus, to the objective sought to be achieved, it does not prepare the power to pick and choose out ofseveral persons falling in the same group. a transparent and objective .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-18-1999
Reported in : (2000)1CALLT510(HC)
r. pal, j.1. the petitioners are all junior engineers in the farakka barrage project (fbp). in this writ application they have challenged thedecision of the central administrative tribunal rejecting their claim for parity of pay scales with junior engineers in the central public works department (cpwd). their claim for parity was based on the following facts:2. junior engineers, cpwd and junior engineers, fbp had been consistently treated on par. previously junior engineers cpwd were known as 'sectional officers' and junior engineers, fbp were known as 'overseers'. in 1973 the government of india, ministry of irrigation and power in a letter to the general manager, fbp stated :'the service conditions and emoluments etc. of the section officers in the central public works department and the overseer of the farakka barrage project are the same and as such their duties should also be the same. the overseers of the farakka barrage project therefore, should maintain tools and plants including special t&p.; accounts in accordance with the provision of cpwa code and cpwd manual as is done by their counter parts in the central public works department.'3. prior to the 4th central pay commission, junior engineers in the cpwd and fbp enjoyed the selection grade. on the basis of the recommendation of the 4th central pay commission that the existing selection grade should be discontinued and should become a promotional level, two pay scales were introduced for the junior engineers in the .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-21-1999
Reported in : (1999)2CALLT183(HC)
b.m. mitra, j.1. the connected writ petition has been filed at theinstance of m/s. rainbow production private ltd., a company incorporated under the companies act and one miss soma mukherjee, one of thedirectors of the petitioner no. 1 company against prasar bharau (broadcasting corporation of india), a body corporate and its numerous office bearers who are figuring as respondents in the said writ petition. it appears from the perusal of the prayer portion of the connected writ petition that manifold prayers are made, inter alia, for a declaration that prasar bharati (broadcasting corporation of india) being an autonomous body cannot stall and/or amend any concluded contract entered between any citizen and the corporation and cannot at any stage withhold and/or withdraw its public commitments and for a further writ of mandamus to give effect to an earlier decision taken by the former chief executive officer, prasar bharatl which was communicated to the doordarshan kendra, calcutta and also to the petitioners vide letter dated 25.7.98 issued by the deputy director general of eastern region and for withdrawing and/or reversing the said decision in july, 1998 by former ceo of the prasar bharau broadcasting corporation and also for a further writ of mandamus to withdraw the case for finally approving of the proposal by way of scuttling the programme proposed to be telecast on dd-1 and dd-7 channel of calcutta doordarshan kendra on 5.10.98 and also for issuance of a writ of .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-13-1999
Reported in : 2000(117)ELT14(Cal)
s.n. bhattacharjee, j.1. this appeal is directed against the judgment and order, dated 19-4-1994 passed by a learned single judge of this court in writ application marked as matter no. 1942 of 1986 whereby the learned trial judge allowed the writ petition filed by the respondent herein challenging the legality of search and seizure, dated 8-11-1986, 9-11-1986 & 10-11-1986 conducted by the appellants as also the summons dated 12-11-1986 issued by the appellants, d.r.i. authorities, calcutta under section 108 of the customs act, 1962.2. the writ petitioner under the name and style of steel and allied product exporters at 53d chowl patty road, calcutta used to manufacture and export various engineering goods. the petitioner obtained advance licence under duty exemption scheme up to the value of rs. 38,86,000/- for import of g.p. sheets/coil secondary/prime quality 399 m.t. the licence was valid for 18 months, subject to the condition that the petitioner was required to export various goods at f.o.b. value of rs. 5680805/- of total 1105 m.t. and that the goods imported thereunder were to be utilised in accordance with the notification no. 117/602/14/78-dbk, dated 9-6-1978 read with the notification no. gsr, dated 5-4-1982. the licence also provided that in the event of failure to fulfil the export obligation within the prescribed time the licence holder shall, inter alia, pay the customs authority duty proportionate to the material or corresponding to the product not exported. .....Tag this Judgment!
Court : Kolkata
Decided on : May-10-1999
Reported in : (2001)69TTJ(Cal)569
orderd. manmohan, j.m.these two appeals are filed by the revenue and they involve certain common issues. we, therefore, dispose of these two appeals by a common order for the sake of convenience.2. we are concerned with the assessment years 1991-92 and 1992-93. ground no. 1 in assessment year 1991-92 pertains to the questions of application of section 37(4) of the act with regard to the rent, repairs and depreciation on the guest house. the assessing officer observed that all expenditure incurred on the maintenance of the guest house and depreciation has to be disallowed by virtue of specific provisions of section 37(4) of the act and he further observed that clause (ii) of explanation to the section specifically mentioned that rent paid in respect of such guest house falls under the expression 'expenditure incurred on the maintenance of a guest house'. commissioner (appeals) however, set aside the disallowance by following his predecessor's order for the assessment year 1990-91. thus, the revenue is in appeal before us.3. after hearing the rival submissions we are of the opinion that the issue is squarely covered against the assessee and in favour of the revenue by the decision of the hon'ble calcutta high court in the case of cit v. upper ganges sugar mills ltd. : 206itr215(cal) . we, therefore, set aside the order of the commissioner (appeals). the disallowance made by the assessing officer is thus restored.4. ground no. 2 in assessment year 1991-92 and ground no. 1 .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-16-1999
Reported in : AIR1999Cal242,(1999)3CALLT466(HC)
orderk.j. sengupta, j.1. in this petition the petitioner being the learned member of the bar association (the respondent no. 3) has challenged the vires of the west bengal land reforms and tenancy tribunal act, 1997 (hereinafter referred to as the said act).2. in the petition it has been alleged amongst other that they being the regular practitioners of this court are seriously affected as they are having substantial practice in litigations of land laws in the event the said act comes in operation.3. in the petition the sum and substance of the challenge as against the act are given hereunder.(i) it is not a tribunal within the meaning of the provision of article 323-b(1) of clause (d) as it lacks all the attributes of this article.(ii) the jurisdiction, power and authority of the tribunal as mentioned in sections 6, 7 and 8 of the act are ultra vires constitution of india as it intends to take away the power of judicial review of the high court under articles 226 and 227 of the constitution of india, as a court of first instance.(iii) the provision of transfer of all the pending matters, proceedings, cases and appeals in this hon' ble court under sectiion 9 of the said act also ultra vires constitution as it intends to take away jurisdiction and power of this court under articles 226 and 227 of the constitution of india, consequently it hits basic structure of the constitution.4. mr. samaraditya pal, learned senior advocate, appearing for the writ petitioners has amplified .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-16-1999
Reported in : (2001)IIILLJ228Cal
d.p. kundu, j.1. the writ petitioner, a company registered under the provisions of the companies act, 1956 (hereinafter referred to as the employer), has called in question an award dated april 13, 1999 passed by the 5th industrial tribunal, west bengal in case no. viii-93/97.2. the respondent no. 3 (hereinafter referred to as the workman) while serving the employer was charge-sheeted on the allegation that on may 18, 1983 while the workman was on duty and going home after completing his duties, the darwan of the mill found him carrying one tin containing three gunny bags belonging to the company. the darwan asked the workman why he was taking away gunny bags of the company without any authority but the workman could not give any explanation. thereafter a disciplinary proceeding enquiry was conducted against the workman on the basis of the chargesheet and the workman was found guilty of the charges levelled against him and the workman was dismissed from the service of the employer.3. consequent upon the dismissal of the workman an industrial dispute between the employer and the workman was raised and the said dispute had been referred to by the appropriate company to the 5th industrial tribunal, west bengal for adjudication of the following issues.issue 'whether dismissal of shri om prakash is justified?; to what relief, if any, is he entitled?'during the pendency of the industrial dispute before the 5th industrial tribunal, west bengal, the validity of domestic enquiry was .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-10-1999
Reported in : (1999)3CALLT140(HC)
s.b. sinha, j. 1. this appeal is directed against a judgment and order dated 5th june, 1996 passed by a learned single judge of this court in matter no. 948 of 1990 whereby and whereunder the said learned judge dismissed the writ application filed by the appellant herein questioning an award dated 28th march 1984 and published in the gazette on 19th april 1994, of the central government industrial tribunal, the respondent number 1 herein. the fact of the matter lies in a very narrow compass.2. the concerned workmen who were seventy one in number had been working in sodepur sub area of the appellant company as casual wagon loaders. a notification was issued by the central government in exercise of its power under section 10(1) of the contract labour (regulation and abolition) act 1970 whereby and whereunder employment of contract labour inter alia in the matter of loading and unloading of coal was abolished. the said notification came into force with effect from first may, 1974. according to the appellant upon abolition of employment of the contract labour in terms of the aforementioned notification, the concerned workmen had been working as casual workmen as and when their services were required. however, admittedly, 401 workmen used to be engaged on casual basis for the purpose of loading of coal on the wagons. the appellant alleges that for the purpose of appointing such casual workmen on a regualr basis a screening committee was constituted in consultation with a trade .....Tag this Judgment!