Calcutta High Court Monthly Digest: May 2024

Update: 2024-06-11 03:30 GMT
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NOMINAL INDEXAKASH SHARMA VS UNION OF INDIA AND ORS 2024 LiveLaw (Cal) 103 Partha Chatterjee. -vs.- Enforcement Directorate 2024 LiveLaw (Cal) 104 Dr. Tapas Kumar Mandal Vs. UOI & Ors 2024 LiveLaw (Cal) 105 Harendra Nath Bishayi vs State of West Bengal & Ors. 2024 LiveLaw (Cal) 106 M/s. Dalhousie Jute Company Vs. The State of West Bengal & Ors. 2024 LiveLaw (Cal)...

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NOMINAL INDEX

AKASH SHARMA VS UNION OF INDIA AND ORS 2024 LiveLaw (Cal) 103

Partha Chatterjee. -vs.- Enforcement Directorate 2024 LiveLaw (Cal) 104

Dr. Tapas Kumar Mandal Vs. UOI & Ors 2024 LiveLaw (Cal) 105

Harendra Nath Bishayi vs State of West Bengal & Ors. 2024 LiveLaw (Cal) 106

M/s. Dalhousie Jute Company Vs. The State of West Bengal & Ors. 2024 LiveLaw (Cal) 107

Animesh Singha Mahapatra and Ors. vs State of WB and Ors 2024 LiveLaw (Cal) 108

Saurav Krishna Basu vs State of West Bengal 2024 LiveLaw (Cal) 109

Sk. Ekbal @ Ekbal Sk. vs The State of West Bengal and Ors. 2024 LiveLaw (Cal) 110

Dr. Sima Banerjee Vs Dr. Barnali Chattopadhyay 2024 LiveLaw (Cal) 111

Lokenath Construction Private Limited Versus Tax/Revenue Government Of West Bengal And Others 2024 LiveLaw (Cal) 112

Dhansar Engineering Company Private Limited Vs Eastern Coalfields Limited 2024 LiveLaw (Cal) 113

CSB Bank Ltd vs UOI & Anr. 2024 LiveLaw (Cal) 114

Rama Prasad Sarkar v State of West Bengal & Ors 2024 LiveLaw (Cal) 115

Principal Commissioner Of Income Tax Vs Atlantic Dealers Pvt. Ltd. 2024 LiveLaw (Cal) 116

Badal Kumar Mandal vs. Chairman Indian Museum Board Of Trust And Ors. 2024 LiveLaw (Cal) 117

Malda District Central Cooperative Bank Employees Association and others Vs. The Election Commission of India and others 2024 LiveLaw (Cal) 118

Rita Ghoshdastidar v. St. Joseph & Mary's School and Ors. 2024 LiveLaw (Cal) 119

MFAR Constructions Private Limited vs Bengal Shristi Infrastructure Development Limited 2024 LiveLaw (Cal) 120

Paresh Ghosh & Ors. Vs The State of West Bengal 2024 LiveLaw (Cal) 121

Bmg Gulf Fzc Vs Quippo Oil And Gas Infrastructure Limited 2024 LiveLaw (Cal) 122

Malda District Central Cooperative Bank Employees Association and others vs. The Election Commission of India and others 2024 LiveLaw (Cal) 123

Balgopal Merchants Private Limited Versus The Principal Commissioner Of Income Tax -2, Kolkata 2024 LiveLaw (Cal) 124

Commissioner Of Customs (Preventive) Versus Shri Rajendra Kumar Damani @ Raju Damani 2024 LiveLaw (Cal) 125

Principal Commissioner Of Income Tax, Asansol Versus Sri Manoj Parmar And Others 2024 LiveLaw (Cal) 126

Commissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd. 2024 LiveLaw (Cal) 127

Bharatiya Janata Party v All India Trinamool Congress & Ors 2024 LiveLaw (Cal) 128

AMAL CHANDRA DAS -VERSUS- THE STATE OF WEST BENGAL AND OTHERS 2024 LiveLaw (Cal) 129

X v State of West Bengal & Ors 2024 LiveLaw (Cal) 130

Uphealth Holdings Inc VS Glocal Healthcare Systems Pvt Ltd And Ors 2024 LiveLaw (Cal) 131

Saltee Productions Private Limited Vs. Indus Towers Limited 2024 LiveLaw (Cal) 132

M/S. Anurag Steel Enterprise Versus Commissioner Of Cgst & Central Excise, Howrah Cgst & Cx Commissionerate 2024 LiveLaw (Cal) 133

The Royal Bank Of Scotland N.V. @ Abn Amro Bank N.V. Vs Director Of Income Tax, International Taxation 2(1), Kolkata 2024 LiveLaw (Cal) 134

Padam Subba v State Of West Bengal 2024 LiveLaw (Cal) 135

Smt. Tara Devi & Anr. Vs. Bank of India & Ors. 2024 LiveLaw (Cal) 136

ORDERS/JUDGEMENTS

Plea In Calcutta High Court Seeks Extension Of Metro Service Timings, Says Last Train's Timing Being Earlier Than All Major Cities Causes Inconvenience To Commuters

Citation: 2024 LiveLaw (Cal) 103

Case: AKASH SHARMA VS UNION OF INDIA AND ORS

The Calcutta High Court disposed of a PIL seeking an extension of metro timings in Kolkata by directing the railway authorities to consider the petitioner's prayer for an extension of the timings for the last metro by 45 minutes every day.

A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharya said:

"While the domain of running metro services is the expertise of the railways and the court cannot comment on the same, we direct the authorities to consider the representation made by the petitioner for extension of metro timings by 45 minutes, till 10:30pm for the benefit of the commuters."

Calcutta High Court Denies Bail To Former WB Education Minister Partha Chatterjee In Cash-For-Jobs Scam

Citation: 2024 LiveLaw (Cal) 104

Case: Partha Chatterjee. -vs.- Enforcement Directorate

The Calcutta High Court has declined the bail prayer of former Education Minister and Member of Legislative Assembly Partha Chatterjee in the cash-for-jobs recruitment scam, involving the illegal recruitment of Assistant Teachers under the West Bengal Board of Primary Education.

A single bench upon going through the evidence including the amounts of money and assets, jewellery seized from Chatterjee and co-accused Arpita Mukherjee denied the bail application.

Person Has No Right To Be Promoted But Has Fundamental Right To Be Considered For Promotion: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 105

Case Name- Dr. Tapas Kumar Mandal Vs. UOI & Ors

A single judge bench of the Calcutta High Court comprising of Justice Amrita Sinha while deciding a Writ Petition in the case of Dr. Tapas Kumar Mandal Vs. UOI & Ors has held that an employee has no right to be promoted but he has a fundamental right to be considered for promotion.

Non-Payment Of Withheld Pension Gives Right To Approach Court, Even If there is Delay : Calcutta High Court

Citation: 2024 LiveLaw (Cal) 106

Case Name: Harendra Nath Bishayi vs State of West Bengal & Ors.

A single judge bench of the Calcutta High Court comprising of Rajasekhar Mantha, J., while deciding a writ petition in the case of Harendra Nath Bishayi v. State of West Bengal & Ors., held that employees who have not received their withheld pension amounts have the legal right to seek recourse in court, regardless of any delay in doing so.

Interruption In Service Due To Accident Would Not Amount To Break In Service For The Purpose Of S. 2A Of Gratuity Act: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 107

Case Name- M/s. Dalhousie Jute Company Vs. The State of West Bengal & Ors.

A single judge bench of the Calcutta High Court comprising of Justice Arindam Mukherjee while deciding a Writ Petition in the case of M/s. Dalhousie Jute Company Vs. The State of West Bengal & Ors. has held that non-rendering of uninterrupted service due to accident would not amount to break in service for the purposes of Section 2A of Payment of Gratuity Act, 1972 (Gratuity Act).

No Change Can Be Made To Essential Qualifications After Recruitment Process Starts: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 108

Case Name- Animesh Singha Mahapatra and Ors. vs State of WB and Ors

A single judge bench of the Calcutta High Court comprising of Justice Partha Sarathi Chatterjee while deciding a Writ Petition in the case of Animesh Singha Mahapatra and Ors. vs State of WB and Ors. has held that once the process of recruitment starts, no change can be made to essential qualification during the subsistence of the recruitment process unless such power is reserved in the advertisement itself or under some rule governing the recruitment.

Employer Under Obligation To Ensure No Prejudice Is Caused To Employee In Disciplinary Proceedings.: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 109

Case Name- Saurav Krishna Basu vs State of West Bengal

A Division Bench of the Calcutta High Court comprising of Justice Partha Sarathi Chatterjee and Justice Tapabrata Chakraborty while deciding a Writ Petition in the case of Saurav Krishna Basu vs State of West Bengal has held that employer is under an obligation in a disciplinary proceeding to ensure that no prejudice is caused to the employee and this obligation involves a duty to act fairly.

Workman Entitled To Payment Of Gratuity If He Proves Continuous Service Even After Declaration Of Formal Retirement: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 110

Case Title: Sk. Ekbal @ Ekbal Sk. vs The State of West Bengal and Ors.

The Calcutta High Court single bench of Justice Arindam Mukherjee held that the was entitled to gratuity for his continued service even after the declaration of formal retirement. The bench noted that the establishment of a period of 'continuous service' is a prerequisite for the payment of gratuity and the burden of proof lies with the Workman.

Primary Purpose Of College In Providing Education Being Overlooked Due To Political Influence; Hostile Atmosphere Harms Student Welfare: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 111

Case: Dr. Sima Banerjee Vs Dr. Barnali Chattopadhyay

The Calcutta High Court has recently laid down guidelines of 'professional standards' for college teachers in a revision plea filed by a teacher for quashing proceedings under Sections 499/500 IPC for allegedly defaming a colleague.

A single bench of Justice Shampa (Dutt) Paul quashed the case and held that the hostile atmosphere of the college due to political influence, which led to one teacher making allegedly defamatory comments against another during an interview had led to the primary cause of education being overlooked, and overall led to a detriment in student welfare.

Service Recipient Not Liable For Seller's Default: Calcutta High Court Directs Dept. To 1st Proceed Against Supplier

Citation: 2024 LiveLaw (Cal) 112

Case Title: Lokenath Construction Private Limited Versus Tax/Revenue Government Of West Bengal And Others

The Calcutta High Court has held that the adjudicating authority, without resorting to any action against the supplier, who is the selling dealer, ignored the tax invoices produced by the appellant as well as the certificates issued by the Chartered Accountants, which are erroneous and wholly without jurisdiction.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that even in the show-cause notice, the authority has admitted that "it is true that the recipient has made payment of the element of tax to the supplier against such transaction, but the payment of such tax has not been reciprocated to the exchequer." If the authority has admitted the fact that the recipient, who is the appellant, has made payment of the tax to the supplier against the transaction, If it is the case of the department that such tax has not been remitted to the state exchequer, the elementary principle to be adopted is to cause an inquiry with the supplier, and without doing so to penalize the appellant, it would be arbitrary, illegal, and without jurisdiction.

Tribunal Order On Legality Of Domestic Enquiry Can Be Challenged Without Waiting For Final Order : Calcutta High Court

Citation: 2024 LiveLaw (Cal) 113

Case Name- CSB Bank Ltd vs UOI & Anr.

A single judge bench of the Calcutta High Court comprising of Justice Arindam Mukherjee while deciding a Writ Petition in the case of CSB Bank Ltd vs UOI & Anr. has held that an order of a Tribunal can be challenged in a writ petition without waiting for the final order on ground of being in excess of jurisdiction.

Incorporating Arbitration Clause Via Subsequent Circular Isn't Valid Unless Explicitly Mentioned And Included In Original Agreement: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 114

Case Title: Dhansar Engineering Company Private Limited Vs Eastern Coalfields Limited

The Calcutta High Court single bench of Justice Ravi Krishan Kapur held that if an agreement or clause within it necessitates or anticipates additional consent before arbitration can occur, it doesn't constitute arbitration itself but rather an agreement to potentially engage in arbitration in the future, which isn't inherently enforceable. It held that incorporating an arbitration clause via a subsequent circular isn't valid unless it's explicitly mentioned and included in the original agreement between the parties.

The bench held that without mutual intent to integrate the arbitration clause from another document into the current contract between the parties, there's no valid arbitration agreement.

Calcutta High Court Dismisses Pleas Seeking Action Over Alleged Misuse Of NRI Quota For Admission To Private Medical Colleges

Citation: 2024 LiveLaw (Cal) 115

Case: Rama Prasad Sarkar v State of West Bengal & Ors

The Calcutta High Court has dismissed pleas seeking the Court's intervention over the issue of NRI quota in medical admissions and compliance with the Supreme Court's guidelines on the same.

In dismissing the plea, a division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharya noted that the pleas were from 2019, and that since then there were various changes to the admission process making it more stringent to take admission under the NRI quota. It also observed that the students who had been admitted in that year would have all completed their course and as such the plea challenging their admissions would be rendered academic.

AO Can't Draw An Adverse Inference For Mere Non-Response From Directors To Notices: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 116

Case Title: Principal Commissioner Of Income Tax Vs Atlantic Dealers Pvt. Ltd.

The Calcutta High Court, while deciding whether the addition made under Section 68 of the Income Tax Act, 1961, was justified or not, held that only because the directors failed to respond to the notices issued, the Assessing Officer could draw an adverse inference.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the assessing officer failed to comment on the veracity or admissibility of any of the details or documents produced by the assessee to prove the identity, the creditworthiness of the share subscribers, and the genuineness of the transaction.

Recovery Of Excess Payment To Employee On Ground Of Erroneous Pay Scale, Cannot Be Made At End Of Service: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 117

Case Name : Badal Kumar Mandal vs. Chairman Indian Museum Board Of Trust And Ors.

A single judge bench of the Calcutta High Court comprising of Hon'ble Justice Rajasekhar Mantha, while deciding Writ Petition in the case of Badal Kumar Mandal vs. Chairman Indian Museum Board Of Trust And Ors., held that irrespective of whether the upgradation of pay scale and posts is made contrary to law, recovery of any excess payment received by the employee on the ground of such revision cannot be made either at the end of the service of the employee or thereafter.

We Don't Operate In A Totalitarian State, Govt Can't Exercise Blanket Power Over Every Institution Under The Sun: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 118

Case: Malda District Central Cooperative Bank Employees Association and others Vs. The Election Commission of India and others

The Calcutta High Court has recently allowed a plea by the Associations, working for the Malda Districts Central Cooperative Bank and the Mugberia Central Cooperative Bank (petitioners), directing that the Election Commission of India (ECI) shall not requisition them for the purpose of any parliamentary elections, since the organisations which they worked in, were not created by any statute or under any law.

A single bench of Justice Sabyasachi Bhattacharya held:

"We do not operate in a totalitarian state and, as such, it cannot be held that the Government has blanket power over any and every institution or concern or undertaking or operating under the Sun within the territory of India for any purpose whatsoever, unless so stipulated specifically in the Constitution or any specific law. For the limited purpose under discussion thus, Article 324 has to be read in conjunction with Section 159 of the Representation of People Act. The bank cannot be said to be one controlled, partially or wholly, or financed by any Government."

Writ Challenging Termination Of Teaching Staff From Private Unaided Educational Institution Not Maintainable If Dispute Involves Private Contract Matters: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 119

Case: Rita Ghoshdastidar v. St. Joseph & Mary's School and Ors.

A single bench of the Calcutta High Court comprising of Justice Hiranmay Bhattacharyya while deciding a writ petition in the case of Rita Ghoshdastidar v. St. Joseph & Mary's School and Ors. has held that a writ petition challenging the termination of a teaching staff member from a private unaided educational institution is not maintainable if dispute primarily involves private contractual matters.

Attempts By Arbitrator To Reach Settlement Cant Be Termed As 'Conciliation Proceeding' Under Part III: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 120

Case Title: MFAR Constructions Private Limited vs Bengal Shristi Infrastructure Development Limited

The Calcutta High Court division bench of Justice I. P. Mukerji and Justice Biswaroop Chowdhury held that attempts made by the arbitrator to encourage the parties to reach a settlement cannot be termed as 'conciliation proceeding' under Part-III of the Arbitration and Conciliation Act, 1996. The bench held that conciliation is seen as an independent proceeding or an alternative dispute redressal forum the object of which is to reach a settlement between the parties. It has its own procedure and ultimate result.

Evidence Of Prosecution Witness Being Inconsistent With Medical Evidence Is Most Fundamental Defect In Prosecution's Case: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 121

Case: Paresh Ghosh & Ors. Vs The State of West Bengal

The Calcutta High Court has recently held that if there is an inconsistency between the evidence of the witness for the prosecution and medical evidence, it would signify a fundamental defect in the case of the prosecution, which unless reasonably explained would discredit the entire prosecution case.

A single bench of Justice Shampa (Dutt) Paul modified the sentence imposed on the accused who were involved in physical assault, by convicting them u/s 324 IPC instead of 323 IPC and held:

If the evidence of the witness for the prosecution is inconsistent with the medical evidence, this is a most fundamental defect in the prosecution case and unless reasonably explained, it is sufficient to discredit the entire case. In the present case, it is on record that there was an altercation between two groups and a free fight took place. Evidence shows assault by lathi or Bamboo. The injuries as discussed above are also not grievous and the instruments as noted by the doctor allegedly used for the assault were not dangerous sharp-edged weapons as alleged. No fracture either in the scalp or elsewhere has been noted.

Misconceived Section 9 & Section 11 Applications; Bar Should Take Necessary Steps, Spare Courts Of 'Unpleasant Duty': Calcutta High Court

Citation: 2024 LiveLaw (Cal) 122

Case Title: Bmg Gulf Fzc Vs Quippo Oil And Gas Infrastructure Limited

The Calcutta High Court single bench of Justice Ravi Krishan Kapur held that it is for members of the Bar to introspect and take necessary steps and spare the Courts of the unpleasant duty. The decision came while reviewing applications presented before the Commercial Court and High Court, which were held to be beyond their jurisdiction.

Specifically, the Commercial Court was held to be not empowered to entertain applications under Section 9 of the Arbitration and Conciliation Act, 1996. Additionally, the bench held that the High Court lacked the authority to appoint an arbitrator in International Commercial Arbitration.

Cooperative Bank Employees Not Covered Under Definition Of “Public Servant” As Per Section 21 Of IPC In Context Of Election Duties: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 123

Case Name : Malda District Central Cooperative Bank Employees Association and others vs. The Election Commission of India and others

A single bench of the Calcutta High Court comprising of Justice Sabyasachi Bhattacharyya, while deciding Writ Petitions in the case of Malda District Central Cooperative Bank Employees Association and others vs. The Election Commission of India and others, held that Cooperative bank employees cannot be considered as “public servants” under Section 21 of the IPC when it comes to election duties.

Investment Made From Share Premium Without Any Noticeable Business Activity, Legitimacy Of Income Not Established: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 124

Case Title: Balgopal Merchants Private Limited Versus The Principal Commissioner Of Income Tax -2, Kolkata

The Calcutta High Court has held that the source of investments by those two companies is also the share capital and share premium raised by them while issuing their own shares to other closely held companies, and those companies had no noticeable business activities.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, while upholding the ITAT's order, noted that the effects of the documents were considered by the tribunal, and it was not satisfied with the genuineness of the transaction. More importantly, the assessee itself claimed that there was no noticeable business activity during the year. Thus, the tribunal ultimately concluded that the assessee has failed to establish the basic ingredients required to be established under Section 68.

Retracted Statement Can't Be Said To Be Involuntary Without Being Examined By Court: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 125

Case Title: Commissioner Of Customs (Preventive) Versus Shri Rajendra Kumar Damani @ Raju Damani

The Calcutta High Court has held that it is the duty cast upon the court to examine the correctness of the validity of the retraction, the point of time at which the retraction was made, whether the retraction was consistent, and whether it was merely a ruse.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that if the tribunal was of the view that the statement recorded under Section 108 of the Act was not admissible on account of the retraction, that by itself cannot render the statement involuntary.

Income Tax Dept. Failed To Incorporate Revised CPWD Rates As Quantum Of Rent For Building: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 126

Case Title: Principal Commissioner Of Income Tax, Asansol Versus Sri Manoj Parmar And Others

The Calcutta High Court has held that the income tax department was delaying the matter for a prolonged period and failed to incorporate the revised Central Public Works Department (CPWD) rates as the quantum of rent for the building.

The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya, while dismissing the appeal filed by the department, observed that ultimately a partial reprieve was given to the owners of the building by virtue of the interim order. Considering all these aspects, it is evidently clear that there is no disputed question of fact and all that the hiring department was harping upon with regard to the CPWD rates.

Share Application Money Or Repayment Doesn't Attract Penalty Section 269SS And 269T: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 127

Case Title: Commissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd.

The Calcutta High Court has held that if the share application money is neither a loan nor a deposit, then neither Section 269SS nor 269T of the Income Tax Act, 1961 shall apply. Consequently, no penalty, either under Section 271D or under Section 271E of the Income Tax Act, 1961, could be imposed.

The bench of Justice Surya Prakash Kesarwani and Justice Rajarshi Bharadwaj has observed that in cases of loans, it is ordinarily the duty of the debtor to seek the creditor and to repay the money according to the agreement. In other words, a loan grants temporary use of money or temporary accommodation under certain conditions.

[Lok Sabha Elections] Calcutta High Court Dismisses BJP's Appeal Against Order Restraining It From Running Allegedly Derogatory Ads Against TMC

Citation: 2024 LiveLaw (Cal) 128

Case: Bharatiya Janata Party v All India Trinamool Congress & Ors

The Calcutta High Court has dismissed an appeal by Bharatiya Janata Party (BJP) against an order by a single judge which restrained it from printing certain allegedly derogatory advertisements against the Trinamool Congress (TMC) which violated the model code of conduct during the Lok Sabha Elections, 2024.

A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharya held:

We are not inclined to entertain this appeal. The grievance is that they were not served or heard. It is submitted that the single bench's refer must be deleted and the appellant be allowed to present their submissions. can't test the correctness of the order based on submissions that were never placed before the single bench who did not get to hear the appellant. The appellant is not remediless and they can seek for recall or review.

BREAKING | Calcutta High Court Cancels OBC Certificates Issued In West Bengal After 2010, Scraps OBC Classification Of 37 Communities

Citation: 2024 LiveLaw (Cal) 129

Case No: AMAL CHANDRA DAS -VERSUS- THE STATE OF WEST BENGAL AND OTHERS

The Calcutta High Court on Wednesday cancelled all Other Backward Classes (OBC) certificates issued in West Bengal after 2010. The Court clarified that those who had attained employment on the benefit of the act and were already in service because of such reservation would not be affected by the order.

A division bench of Justices Tapabrata Chakraborty and Rajasekhar Mantha delivered the verdict in a plea challenging the process of granting OBC certificates in the state. The verdict is set to affect 5 Lakh OBC certificates. The Court said:

A class is declared as OBC not only because it is backward, based on scientific and identifiable data, but also on the basis of such class being inadequately represented in the services under the State. Such inadequacy is required to be assessed vis-a-vis the population as a whole including other unreserved classes. However, the pro format published by the Commission and as annexed to the writ petition (WP No.60 of 2011) does not conform to the provisions of the 1993 Act. There are deficiencies galore in the said pro format.

Calcutta High Court Directs POSH Committee To Reconsider WBNUJS Professor's Allegation Of Sexual Harassment Against Vice-Chancellor

Citation: 2024 LiveLaw (Cal) 130

Case: X v State of West Bengal & Ors

The Calcutta High Court has directed the local committee, 24-Parganas (North), constituted under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (in short, the Act of 2013) ("POSH Committee") to reconsider a complaint by a professor of NUJS Kolkata, accusing the University's Vice-Chancellor ('VC') of sexual harassment.

The POSH Committee in the impugned order, had dismissed the petitioner's complaint on the grounds that it was barred by limitation.

Filing Information In Sealed Covers For Enforcement Of Arbitral Award Is Contrary To Natural Justice: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 131

Case Title: Uphealth Holdings Inc VS Glocal Healthcare Systems Pvt Ltd And Ors

The Calcutta High Court bench of Justice Ravi Krishan Kapur held that the procedure of filing information in sealed covers for enforcement of arbitral award is contrary to the basic process of justice. It held that the concept of sealed covers also makes serious inroads into the principle of natural justice and fairness.

The bench held that:

“If the respondent was in the dark about the financial affairs of the petitioner prior to the filing of the application under section 9 of the Act, it is now sought to be kept in anxiety and suspense if the filing of sealed covers is permitted. There is no element of public interest nor national security involved in these proceedings. The parties are commercial men. The disputes raised between the parties are purely contractual. The underlying interests of both the parties is pure and simple money. In these commercial matters, there is no place for confidentiality nor privacy nor sealed covers.”

Time Spent From Award Correction And Delivery Of Signed Copy Of Order Should Be Excluded From The Period Of Limitation: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 132

Case Title: Saltee Productions Private Limited Vs. Indus Towers Limited

The Calcutta High Court bench of Justice Hiranmay Bhattacharyya held that the starting point of limitation for setting aside an award in a case where a request under Section 33 of the Arbitration Act is made is the date of disposal of such request.

The bench held that the time spent from the date of disposal of such request till the signed copy of the order is delivered to the party shall necessarily stand excluded while calculating the period of limitation under Section 34(3) of the Arbitration and Conciliation Act, 1996.

Retraction After A Period Of 3 Years And 9 Months Was Rightly Rejected By Commissioner Of Appeals: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 133

Case Title: M/S. Anurag Steel Enterprise Versus Commissioner Of Cgst & Central Excise, Howrah Cgst & Cx Commissionerate

The Calcutta High Court bench of Justice Ravi Krishan Kapur held that the procedure of filing information in sealed covers for enforcement of arbitral award is contrary to the basic process of justice. It held that the concept of sealed covers also makes serious inroads into the principle of natural justice and fairness.

The bench held that:

“If the respondent was in the dark about the financial affairs of the petitioner prior to the filing of the application under section 9 of the Act, it is now sought to be kept in anxiety and suspense if the filing of sealed covers is permitted. There is no element of public interest nor national security involved in these proceedings. The parties are commercial men. The disputes raised between the parties are purely contractual. The underlying interests of both the parties is pure and simple money. In these commercial matters, there is no place for confidentiality nor privacy nor sealed covers.”

Letter By Joint Secretary Can't Override Plain And Unambiguous Provision Of Income Tax Act, 1961 And Finance Act: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 134

Case Title: The Royal Bank Of Scotland N.V. @ Abn Amro Bank N.V. Vs Director Of Income Tax, International Taxation 2(1), Kolkata

The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.

The bench of Justice Surya Prakash Kesarwani and Justice Rajarshi Bharadwaj has observed that the letter of the Joint Secretary merely informs that “the matter has been looked into and the board is of the opinion that the tax rate applicable in the case of ABN AMRO BANK would be the same as for an Indian company at the relevant tax rate applicable for the concerned assessment years." The letter is a D.O. letter. It is not a circular issued in exercise of power conferred under Section 119 of the Income Tax Act, 1961. Apart from that, the letter is in conflict with the plain and unambiguous provisions of the Act of 1961 and the Finance Act.

Undertrials Unable To Effectively Defend Themselves Due To Poor Socio-Economic Status, Leads To Sole Focus On Gravity Of Offence: Calcutta HC Reverses Death Sentence

Citation: 2024 LiveLaw (Cal) 135

Case: Padam Subba v State Of West Bengal

The Calcutta High Court has recently reversed a death sentence awarded to a man who was accused of brutally murdering a home-maker and her 13-year-old daughter with a sharp and heavy weapon.

A division bench of Justices Soumen Sen and Partha Sarathi Sen were adjudicating upon a death reference case wherein the trial court had handed a death sentence to Padam Subba (accused) who was a domestic help in the home of the mother-daughter duo whom he allegedly murdered. The Court stated that while the charge of murdering the mother had been proved against the accused, the charge of murdering the daughter had not been conclusively proven.

Employee Untraceable For Seven Year Should Be Presumed Dead, Heirs Entitled To Terminal Benefits: Calcutta High Court

Citation: 2024 LiveLaw (Cal) 136

Case Title: Smt. Tara Devi & Anr. Vs. Bank of India & Ors.

The Calcutta High Court single bench of Justice Rai Chattopadhyay held that in case an employee is untraceable for more than seven years and their death is presumed, the terminal benefits should be extended to the heirs of the employee.

The bench held that:

“This Court is of the view that having not denied service of the said missing person with the respondent Bank for years together the Bank cannot shut the doors on the face of his legal heirs when time comes for the Bank authorities to compensate adequately, the legal heirs of the person, in absence of the said person. The greater objective of supporting the family of an employee who may not be in a position to earn and support the family, cannot be sub-served for some technical reasons.”

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