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 : 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 : 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 : Sep-08-1999
Reported in : (2000)1CALLT465(HC),[2000(86)FLR591]
r. pal j.1. the petitioners are all sub-assistant engineers in the mechanical division of the public health engineering directorate. one of their grievances before the west bengal administrative tribunal was that they had been wrongly denied the right to participate in an interview held by the state public service commission in november 1994 for appointment to the post of assistant engineers (mechanical) in the directorate. their writ application which was filed in december 1994 was transferred to the tribunal under the administrative tribunals act. 1985. an interim order was passed on 30th september 1996 directing the respondents not fill any more posts of assistant engineers till the disposal of the application. the application was ultimately dismissed by the tribunal on 13th january 1998.2. as the facts of the case have been fully set out in the judgment of my learned brother s.n. bhattacharya, j. it is not necessary to set out the same in extenso again. only those facts which are relevant to the particular issue which 1 wish to address viz. the process of selection by the public service commission, are briefly noted.3. the arbitrariness in the process followed by the public service commission (psc) in the selection of assistant engineers (mechanical) is evident from the outset.4. applications for appointment to the post of assistant engineer in the west bengal public health engineering service were called for in an advertisement published on 12th june 1993. the .....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 : 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 : 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 : Jul-27-1999
Reported in : AIR1999Cal133
1. the instant appeal is directed against a judgment and order dated 14-2-97 reported in : air1997cal186 passed by a learned single judge in c.o. no. 5043 (w) of 1996 whereby and whereunder the notification no. g.s.r.-793 (e), issued under section 26a of the drugs and cosmetics act, 1940 (in short the act) and published in the gazette dated 13th december, 1995 was quashed and set aside.2. by the impugned notification dated 13th december, 1995 a prohibition on manufacture, sale and distribution of fixed dose combination of hydroxyquinoline group of drugs with any other drug, except for preparations meant for external use, was imposed.3. the impugned notification has been issued in exercise of the power vested in the central government under section 26a of the act which reads as under :--'power of central government to prohibit manufacture, etc. of drug and cosmetic in public interest.-- without prejudice to any other provision contained in this chapter, if the central government is satisfied, that the use of any drug or cosmetic is likely to involve any risk to human beings or animals or that any drug does not have the therapeutic value claimed or purported to be claimed for it or contains ingredients and in such quantity for which there is no therapeutic justification and that in the public interest it is necessary or expedient so to do, then, that government may, by notification in the official gazette, prohibit the manufacture, sale or distribution of such drug or cosmetic .....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!
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!