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Mar 15 1985

Sridhar (Decd.) (by Lrs. Narendra Dhar) Vs. Commissioner of Wealth-tax

Court : Allahabad

Decided on : Mar-15-1985

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27(1); Constitution of India - Article 227

Reported in : (1985)48CTR(All)375; [1985]153ITR543(All); [1985]23TAXMAN384(All)

Advocate for Respondent : Bharatji Agarwal and ;M. Katju, Advs.

Ojha, J. 1. An appeal was preferred by the asses see-applicant against an order of assessment passed by the WTO in regard to the assessment year 1975-76 before the AAC of Wealth-tax. This appeal was allowed...

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Jun 17 1960

Gambhirmull Mahabirprasad Vs. the Indian Bank Ltd. and anr.

Court : Kolkata

Decided on : Jun-17-1960

Subject : Contract

Acts : Contract Act, 1872 - Sections 56, 73, 182, 192, 194, 195, 211 and 212; ;Sale of Goods Act, 1930 - Sections 23 and 25; ;Code of Civil Procedure (CPC) , 1908 - Section 35 - Order 1, Rule 7

Reported in : AIR1963Cal163

Advocate for Respondent : M. Hazra and ;P.P. Ginwalla, Advs.

Sankar Prosad Mitra, J.1. In this suit the plaintiff states that at the material time both the defendants had Branch Offices at Rangoon. The plaintiff was a constituent of the defendant Indian Bank Ltd. in Calcutta...

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Feb 23 1972

Kokarmal Gurudayal Vs. Sagarmal Bengani

Court : Kolkata

Decided on : Feb-23-1972

Subject : Tenancy

Acts : West Bengal Premises Tenancy Act, 1956 - Sections 17B, 17B(1) and 39; ;West Bengal Premises Tenancy (Amendment) Act, 1968 - Section 1(2); ;Limitation Act, 1963 - Sections 5 and 29(2); ;Limitation Act, 1908

Reported in : AIR1972Cal430,1973CriLJ162,76CWN486

Advocate for Respondent : P.P. Ginwalla, ;S. Goho and ;Janwarilall Pugalia, Advs.

Sankar Prasad Mitra, J. 1. This Rule is directed against an order of the Sixth Subordinate Judge, Alipore, being Order No. 56 of the 10th November, 1970, in Title Suit No. 3 of 1964 (Sagarmal Bengani...

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Apr 30 1965

Durga Prosad Sarawagi and ors. Vs. Registrar of Firms and anr.

Court : Kolkata

Decided on : Apr-30-1965

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 59, 63(1), 64(1), 65 and 71(2); ;Constitution of India - Article 226; ;Partnership Rules - Rules 5 and 8

Reported in : AIR1966Cal573,69CWN929

Advocate for Respondent : Mr. Ginwalla

P.B. Mukharji, J.1. This is an appeal from the order of Banerjee, J. dismissing the appellant's application under Article 226 of the Constitution against the Registrar of Firms and one Manickchand Sarawagi.2. The dispute relates to...

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Mar 19 1976

Commissioner of Income-tax Vs. Calcutta Tramways Co. Ltd.

Court : Kolkata

Decided on : Mar-19-1976

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 34(1) and 34(3)

Reported in : 80CWN117,[1978]112ITR643(Cal)

Advocate for Respondent : Ginwalla, Adv.

Masud, J.1. The short point to be decided in this reference under Section 256(1) of the Income-tax Act, 1961, is whether, on the facts of thiscase, the assessee is entitled to development rebate under Section 34(3)read...

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Apr 29 1987

Assistant Collector of Central Excise and ors. Vs. Madura Coats Ltd.

Court : Kolkata

Decided on : Apr-29-1987

Subject : Excise

Acts : Central Excise Act, 1944 - Section 14A and 23A; ;Madhya Bharat Essential Supplies (Temporary Powers) Act, 1948; ;Orissa Sales Tax (Amendment) Act, 1958; ;Central Excise Rules - Rules 9(2) and 11; ;Constitution of India - Articles 14, 136, 226 and 227

Reported in : 1988(15)ECC287,1988(17)LC440(Calcutta),1989(33)ELT29(Cal)

Advocate for Respondent : Mr. Ginwalla

Bimal Chandra Basak, J.1. This appeal by the Assistant Collector of Central Excise and Union of India is directed against a judgment and order dated 3rd December, 1984 passed by a learned Single Judge in an...

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Jul 31 1980

Adi Bapuji Rabadi Vs. Saradindu Banerjee

Court : Kolkata

Decided on : Jul-31-1980

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Order 7, Rule 11

Reported in : AIR1981Cal3

Advocate for Respondent : Ginwalla and ;Sudipta Sarkar, Advs.

ORDERPadma Khastgir, J. 1. This application has been taken out by the defendant for dismissal of the suit on the ground that the suit filed by the plaintiff is barred by the law of limitation.2. The...

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Jun 16 1960

N.R. Mukherjee and ors. Vs. Arnold Hartman Just and ors.

Court : Kolkata

Decided on : Jun-16-1960

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Section 2; ;Constitution of India - Article 226

Reported in : AIR1961Cal95

Advocate for Respondent : P.P. Ginwalla and ;Dipak Sen, Advs.

Lahiri, C.J.1. Although we have heard very interesting arguments on the question whether the business of a Chartered Accountant is an industry within the meaning of Section 2(j) of the Industrial Disputes Act, we find it...

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Nov 17 1976

Commissioner of Income-tax Vs. J. Thomas and Co. Pvt. Ltd.

Court : Kolkata

Decided on : Nov-17-1976

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 22, 33 and 33(1)

Reported in : [1977]110ITR566(Cal)

Advocate for Respondent : P.P. Ginwalla and ;S. Bhattacharyya, Advs.

Deb, J.1. The following question is involved in this reference under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the asses-see is eligible for development...

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Aug 10 1973

K.E. Johnson and ors. Vs. Laxmipat Choraria and anr.

Court : Kolkata

Decided on : Aug-10-1973

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 132 and 132(5)

Reported in : 77CWN926,[1974]93ITR489(Cal)

Advocate for Respondent : P.P. Ginwalla, ;Sankar Ghosh (Jr.) and ;T.K. Basu, Advs.

Janah, J.1. This appeal is against a judgment and order datedNovember 20, 1970, by which the rule obtained by respondent No. 1was made absolute by the trial court.2. The facts relevant for the purpose of the...

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