Calcutta High Court Weekly Round-Up: August 12 To August 18, 2024

Nominal IndexVisa International Ltd. v Visa International Service Association & Anr. Citation: 2024 LiveLaw (Cal) 182Joyeeta Saha & Anr. -Vs- The State of West Bengal Citation: 2024 LiveLaw (Cal) 183Md. Abu Raihan v State of West Bengal & Ors. Citation: 2024 LiveLaw (Cal) 184Sashreek Constructors Private Limited vs. Customs, Excise and Service Tax Appellate Tribunal Citation :2024 LiveLaw (Cal) 185Pranabesh Sarkar versus Superintendent CGST & CX Citation: 2024 LiveLaw (Cal) 186Commissioner Of Customs (Preventive), West Bengal Versus Bangari Bhola And Others Citation: 2024 LiveLaw (Cal) 187[S.3(2) Trademarks Act] Associate Managers In Trademark Registry Not Empowered To Pass Quasi-Judicial Orders: Calcutta High CourtCase: Visa International Ltd. v Visa International Service Association & Anr.Citation: 2024 LiveLaw (Cal) 182The Calcutta High Court has held that associate managers appointed under Section 3(2) of the Trademarks Act cannot pass quasi-judicial orders since they were not empowered to do so by virtue of their appointment as contractual employees. A single bench of Justice Krishna Rao held: The Registrar dealing with an application under the Trade Marks Act is a quasi judicial and delegation of power under sub-section (2) of Section 3 is an administrative power and as such the Associate Managers appointed under sub-section 2 of Section 3 are not empowered to pass quasi judicial orders.[S.306 IPC] Momentary Disagreement Leading Person To Resort To Extremities Cannot Be Termed As Abetment To Suicide: Calcutta High CourtCase: Joyeeta Saha & Anr. -Vs- The State of West BengalCitation: 2024 LiveLaw (Cal) 183The Calcutta High Court has recently quashed a case for abutment to suicide against a wife who was alleged of inducing her husband to commit suicide by failing to inform him of her previous marriage, In quashing the charges against her, a single bench of Justice Ananya Bandopadhyay held: Human psychology and mental state cannot be generally equated which varies from person to person. Egregious act on the part of a person from intractable emotions, depressions cannot be perceived or fathomed. One can be frenzied or hysterical even on minute and momentary disagreement resorting to extremities which cannot be termed as an instigation, inducement or abetment to commit suicide.Child Care Leave Should Be Given To Both Male And Female Govt Employees, Family Responsibilities Must Be Shared By Mother & Father: Calcutta HCCase: Md. Abu Raihan Vs State of West Bengal & Ors.Citation: 2024 LiveLaw (Cal) 184The Calcutta High Court has directed that the benefit of child care benefit must be extended to both male and female employees and family responsibilities must be shared by the mother and the father. In considering the case of a man who had two minor children and had lost his wife a few months ago, a single bench of Justice Amrita Sinha held: "It appears that time has come when the Government should treat its employees equally without any discrimination between the male and the female employees. The responsibility of maintaining a family should be shared equally both by the mother and the father. Natural guardian of a Hindu minor under the Hindu Minority and Guardianship Act, 1956 in the case of a boy or an unmarried girl is the father and after him the mother. The Government should take a decision to extend similar benefit to the male employees as has been done in the case of the females...to erase discrimination."Direction For Payment Of Mandatory Pre-deposit Doesn't Constitute 'Order' Within Meaning Of Sec 35G of Central Excise Act: Calcutta High CourtCase Title: Sashreek Constructors Private Limited vs. Customs, Excise and Service Tax Appellate Tribunal Citation :2024 LiveLaw (Cal) 185Taking note of Section 35G of the Central Excise Act, the Calcutta High Court clarified that an appeal shall lie to the High Court from “every order” passed in appeal by the Appellate Tribunal, though the maintainability thereof would be dependent on certain statutory limitations. As per Section 35G of Central Excise Act, 1944, an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment) if the High Court is satisfied that the case involves a substantial question of law.GST Registration Shall Not Be Cancelled For Non-Filing Of Returns If Taxpayer Is Not Found Adopting Dubious Process To Evade Tax: Calcutta High CourtCase Title: Pranabesh Sarkar versus Superintendent CGST & CXCitation: 2024 LiveLaw (Cal) 186While pointing out that the suspension/ revocation of license would be counterproductive and works against the interest of the revenue, the Calcutta High Court clarified that assessee in such a case would not be able to carry on his business in the sense that...

Calcutta High Court Weekly Round-Up: August 12 To August 18, 2024

Srinjoy Das