High Court of Calcutta
9 judgments
Union of India v. A B P Private Limited
The Supreme Court held that the Central Government's power to amend excise duty exemption notifications under Section 25(1) of the Central Excise Act, 1962, is subject to valid policy and public interest, and arbitrary withdrawal of exemptions is invalid.
Union of India v. A. B. P. Private Limited
The Supreme Court held that the government’s power to amend or withdraw excise duty exemption notifications under Section 25(1) of the Central Excise Act, 1962, is subject to public interest and procedural fairness, upholding the original exemption notification and setting aside the unlawful amendment.
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The court held that legislative amendment excluding tea manufacturing from 'production' lawfully terminated appellants' tax exemption rights, rejecting their claim based on legitimate expectation and upholding the government's withdrawal of exemption.
Tarok Nath Keshari v. Government of West Bengal
The court upheld conviction under the Essential Commodities Act but modified the sentence by granting probation considering the long delay and good conduct of the petitioner.
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The Supreme Court held that magistrates must direct police investigation upon receipt of a complaint under Section 156(3) CrPC without testing its credibility or bonafides, setting aside dismissal orders based on delay or lack of credibility.
Aklash Bijoybagai v. Rajlil Choudhury
The court held that under Section 156(3) CrPC, magistrates may direct police investigation without probing complaint veracity, but must exercise judicial prudence to prevent abuse, remanding the matter for fresh consideration.
Nikhil Chandra Mandal v. State of West Bengal
The Supreme Court set aside the High Court's conviction under Section 302 IPC, reinstating the trial court's acquittal due to insufficient and unreliable circumstantial evidence and extra-judicial confessions.
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The High Court's dismissal of the quashing application was set aside, and the FIRs and criminal proceedings were quashed under Section 482 CrPC for lack of prima facie cognizable offences and abuse of process.
West Bengal State v. Ranaghat & Habra Municipality
The Calcutta High Court clarified and directed the prompt disbursement of compassionate allowance to families of deceased municipal employees in West Bengal, emphasizing adherence to government orders and preventing arbitrary denial.