Kolkata Court April 1963 Judgments
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Union of India (Uoi) Vs. Salween Timber and Construction Co. (India) a ...
Court: Kolkata
Decided on: Apr-05-1963
Reported in: AIR1964Cal240
ORDERA.N. Ray, J. 1. This is an application for setting aside an Award. The petitioner is the Union of India. By an agreement dated April 8, 1957 the respondent Salween Timber and Construction Co. (India) agreed to supply certain quantities of timber at certain rates mentioned therein. Disputes and differences arose between the parties. In accordance with the Arbitration Agreement disputes were referred to the Arbitration of Sri A. K. Gupta. The Award is dated July 20, 1962. The Award is annexed to the petition and marked with the letter 'D'. The Award is inter alia as follows:'I hereby award that the respondent, Union of India, at present represented by the Sleeper Control Officer, South Eastern Railway, Calcutta, do forthwith pay to the claimant, the Saiween Timber and Construction Co. (India), 32/1, Dalhousie Square, South Calcutta, the sum of Rs. 34,971.51 nP. only being the amount due to claimant together with interest thereon at the rate of 6 per cent per annum from June 3, 1958 ...
Associated Electrical Industries (India) (P) Ltd. Vs. Commercial Tax O ...
Court: Kolkata
Decided on: Apr-05-1963
Reported in: AIR1965Cal236,68CWN776
ORDERD. Basu, J.1. Though this Application under Article 226 is a voluminous document, the case of the petitioner may be briefly stated as follows: The petitioner, Associated Electrical Industries (India) Private Ltd., a registered dealer, submitted its return on 29-12-58 to the Sales Tax Authorities in respect of the financial year ending 31-10-58, in which return he claimed exemption from sales tax for the sum of 56 lakhs and odd, being the amount invoiced in respect of transactions which took place prior to July, 1957, on two-fold grounds, viz., that there was no transaction of sale in respect of this amount, or, if there was any such transaction it was a sale in course of the import of the goods into the territory of India and that, accordingly, no sales tax was payable on the amount referred to.2. The Commercial Tax Officer (Respondent No. 1), by his order dated 20-2-61 (Annexure 'C' to the application--page 26), rejected the claim for exemption and made the impugned assessment an...
Commissioner of Income Tax Vs. Jogendra Nath Naskar and anr.
Court: Kolkata
Decided on: Apr-05-1963
Reported in: AIR1965Cal570
P.B. Mukharji, J. 1. Gods in India are criticised as tax-dodgers because they are for the first time claiming immunity from income-tax in this reference. To soften this heresy the real culprits are said to be their human viceregents, the shebaits.2. Hindu law of religious endowments, de-buttar, theology, metaphysics, the 'shastras', the Vedas, the Upanishads have all mixed inextricably with the Income-tax Act to produce this reference at the instance of the Commissioner of Income-tax, Calcutta under Section 66(1) of the Act raising a fundamental question of large and far-reaching public interest, namely:'Whether on the facts and in the circumstances of the case, the assessments on the deities through the shebaits under the provisions of Section 41 of the Indian Income-tax Act were in accordance with law?' 3. Numerous decisions, 'shastras' and text books have been cited at the bar for and against this contention. Strangely enough no reported case seems to have directly decided the point...
Pankaj Kumar Pakhira Vs. Nanibala Pakhira
Court: Kolkata
Decided on: Apr-02-1963
Reported in: AIR1963Cal524,68CWN197
Bose, C. J.1. This is an application for a certificate under Article 133(1) of the Constitution and the relevant provisions of the Code of Civil Procedure, in respect of a decision of a Division Bench of this Court dated the 10th August, 1960 which affirmed the order of the Court below made in an execution proceeding. The facts giving rise to this application are shortly as follows:2. On 15th June 1949 the respondent Nanibala Pakhira instituted a suit being Title Suit No. 36 of 1949 in the First Court of the Subordinate Judge at Howrah against her husband Jitendra Nith Pakhira (since deceased) for maintenance, declaration of charge and other reliefs. During the pendency of the said suit Jitendra sold some of his properties to the petitioner Pankaj Kumar Pakhira on 9tn July 1950 for a sum of Rs. 15,000/- subject to certain conditions imposing pecuniary liabilities. After this sale the petitioner was added as a party defendant No. 5 to the said suit. Subsequently the wife and the husband...
Superintendent and Remembrancer of Legal Affairs to the State of West ...
Court: Kolkata
Decided on: Apr-01-1963
Reported in: AIR1965Cal348,1965CriLJ79
Debabrata Mookerjee, J.1. This is an appeal by the State Government from an order of acquittal based upon a jury's verdict. The trial was held by an Additional Sessions Judge, 24-Parganas sitting with a jury who by a bare majority (5:4) found In favour of the respondents Ram Ajodhya Singh and Sitaram Singh who had been charged for the murder of a man named Chandraket Singh. The learned Judge accepted the verdict and acquitted the respondents. Hence this appeal.2. After the appeal was admitted, the usual notices were directed to be issued and the respondents were ordered to be rearrested and released on bail. Respondent Ram Ajodhya Singh was served and has appeared through counsel to appose the appeal; but respondent Sitaram Singh could not be served despite the issue of proclamation and attachment failing execution of a warrant of arrest against him. He continued to be unserved when this Court directed the appeal against respondent Ram Ajodhya Singh to be made ready and heard, even if ...
Merchant and Traders (Private) Ltd. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Apr-01-1963
Reported in: [1963]14STC798(Cal)
B.N. Banerjee, J.1. The petitioner-company carry on business as commission agents and are dealers registered under the Bengal Finance (Sales Tax) Act. The registration certificate granted to the petitionercompany bears the date 10th December, 1941. Under the said registration certificate the petitioner was authorised to purchase for resale, free of tax, the following goods : (1) spices ; (2) chemicals ; (3) dyes and kusum flower ; (4) indigo; (5) textiles ; (6) hardware ; (7) iron ; (8) gunny bags and (9) other general merchandise as and when required for resale.2. On or about 6th June, 1961, there was a notice served on the petitioner calling upon it to produce the certificate of registration before the respondent-Commercial Tax Officer for the purpose of the amendment of the certificate, by deleting therefrom the item 'general merchandise'. A relevant extract from the said notice is set out below :-It is decided to delete'general merchandise'. In lieu thereof goods which you actually...
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