Kolkata Court August 1965 Judgments
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Commissioner of Income-tax (Central) Vs. Standard Vacuum Refining Co. ...
Court: Kolkata
Decided on: Aug-18-1965
Reported in: AIR1967Cal447,[1966]61ITR799(Cal)
A.C. Sen, J. 1. This is a reference under Section 66(1) of the Indian Income Tax Act, 1922. The following question has been referred to us for our decision.'Whether on the facts and in the circumstances of the case, the assessee was entitled under the provisions of Sections 10(2)(vi), 10(2)(vi-a) and 10(2)(vi-b) read with Section 10(5) of the Indian Income Tax Act to treat the sum of Rs. 23,53,284 being the amount of interest paid on monies borrowed as part of the actual cost for the purposes of depreciation allowances and development rebate?'2. Facts relevant to the question referred are as follows.3. The assessee-company was incorporated on 5th July 1952 and commenced its business from September, 1954. In June 1953, it borrowed rupees four crores on debentures at the rate of 51/4% interest from the public, the interest to run from June. 1953. This sum together with rupees twelve crores financed by the company were used in setting up the refinery for which plant and machinery were imp...
Ranjit Kumar Chakraborty Vs. State of West Bengal
Court: Kolkata
Decided on: Aug-17-1965
Reported in: AIR1967Cal262,(1968)IILLJ210Cal
T.P. Mukherji, J.1. The present appeal against a judgment and decree of dismissal is by the plaintiff who is a discharged Government servant in the Bengal Fire Service and who instituted a suit for a declaration that the order of his discharge which in effect is alleged to be an order of dismissal is void and inoperative, for a further declaration that he continues to be a member of the Bengal Fire Service and is as such entitled to all the benefits thereof and for a consequential relief in the shape of a decree for arrears of salary to the extent of Rs. 9,120/- with interest thereon at the rate of six per cent per annum. His case as made outin the plaint was that he was appointed as a Station Officer in the District of Barisal in August 1945 on probation for a period of three months and was confirmed in that appointment on December 19, 1945. His pay as such Station Officer was Rs. 75/- per month together with dearness allowance of Rs. 75, and he claims to have subsequently earned an i...
Additional Collector of Customs and anr. Vs. Best and Co.
Court: Kolkata
Decided on: Aug-17-1965
Reported in: AIR1966Cal398
B.C. Mitra, J. 1. This is an application for a certificate under Article 133(1)(a)(b) and (c) of the Constitution.2. An import license was granted to the respondent by the Govt. of India for import of certain machinery, for manufacture of and for bifurcating rivets, from West Germany. By this license the maximum c. i. f. value or the goods to be imported was fixed at Rs. 45,000 subject to the condition that the license was granted having quantity and value as the limiting factor and was not valid for clearance if the actual value of any item, exceeded the c. i. f. value specified in the license by more than 5 per cent.3. The machines arrived at Calcutta pout and the respondent submitted a bill of entry in which the c. i. f. value of the machines was shown at Rs. 44,843.61 nP. and the total value inclusive of all landing charges amounted to Rs. 45,179.92 nP. Customs duty was assessed on the value of the goods as declared in the bill of entry and on payment of such duty, the respondent c...
Everest Cine Corporation (P) Ltd. and anr. Vs. Minor Daughter Khuku an ...
Court: Kolkata
Decided on: Aug-14-1965
Reported in: AIR1965Cal446
ORDERP.B. Mukharji, J.1. This is an application under Section 115 ot the Code of Civil Procedure. The two petitioners are the Everest Cine Corporation (Private) Ltd. and its Director B. Chandak. These peti-tioners were the defendants in a suit before the Small Cause Court, Calcutta. The plaintiff in that suit was one Anil Banerjee who died during the pendency of the Rule in this Court. The Rule here was issued on the 12th February, 1962 and was directed against the judgment of the Presidency Small Cause Court under Section 38 of the Presidency Small Cause Courts Act which set aside the judgment and decree passed by the learned Trial Judge of the Small Cause Court.2. The facts of the case giving rise to this application may be stated briefly at the outset. The plaintiff, a Cine-Cameraman sued the two defendants for recovery of the sum of Rs. 2,000. The plaintiff's case is that on the 9th March, 1955 he was appointed as the Director of Photography for a film called 'Chalachal', under a w...
Raghu Singh Vs. the Burrakur Coal Co. Ltd. and ors.
Court: Kolkata
Decided on: Aug-12-1965
Reported in: AIR1966Cal504
Bose, C.J.1. This is an appeal from an order of Sinha, J. dated 20th August 1957 made in a writ petition quashing the decisions of an Industrial Tribunal and of the Appellate Tribunal.2. The respondent No. 1 Burrakur Coal Co. Ltd. which is incorporated under the Indian Companies Act carries on inter alia the business of coal mining. One of the collieries belonging to the Company is known as Loyabad Colliery and the appellant was a workman employed at the said Colliery as a piece-rated trammer.3. In June 1953 proceedings in connection with an industrial dispute between the Company and its workmen were pending before the Central Government Industrial Tribunal at Dhanbad, Sri L.P. Dave. On 16th September 1953 the appellant filed a complaint before the said Tribunal under Section 33A of the Industrial Disputes Act alleging that the respondent Company had constravened Section 33 of the Act by refusing to allow him to work and had thus wrongfully dismissed him without the permission of the s...
Raghu Singh Vs. Burrakur Coal Company, Ltd. and ors.
Court: Kolkata
Decided on: Aug-12-1965
Reported in: (1967)ILLJ483Cal
H.K. Bose, C.J.1. This is an appeal from an order of Sinha, J., dated 20 August 1957 [vide 1958-II L.L J. 580] made in a writ petition quashing the decisions of an industrial tribunal and of the Appellate Tribunal.2. Respondent 1, Burrakur Coal Company, Ltd., which is incorporated under the Indian Companies Act carries on inter alia the business of coal-mining. One of the collieries belonging to the company is known as Loyabad Colliery and the appellant was a workman employed at the said colliery as a piece-rated trammer.3. In June 1953 proceedings in connexion with an Industrial dispute between the company and its workmen were pending before the Central Government Industrial Tribunal at Dhanbad, Sri L.P. Dave, On 16 September 1953, the appellant filed a complaint before the said tribunal under Section 33A of the Industrial Disputes Act alleging that the respondent-company had contravened Section 33 of the Act by refusing to allow him to work and had thus wrongfully dismissed him witho...
Sm. Indira Debi and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-11-1965
Reported in: AIR1967Cal469
B.C. Mitra, J. 1. This appeal is directed against a judgment and order of Laik, J. dated December 23, 1964, whereby a rule nisi obtained by the appellants in an application under Article 226 of the Constitution, was discharged.2. Certain plots of land recorded in Khatian No. 140 of Mouza Dwarir Jangal in the district of 24 Parganas and included in the Revisional Record of Rights formed part of the property owned by one Rajendra Chandra Banerjee, since deceased. The said Revisional Record of Rights was prepared under the West Bengal Estates Acquisition Act, 1954, (hereinafter referred to as the Act). The appellants are the executors of the will of the said deceased. In course of the administration of the estate of the deceased, the appellants made various settlements of the said land and in the Record of Rights as finally published, the names of the tenants were duly recorded. It is alleged that the lands recorded in the said Khatian No. 140 were settled by the appellants, as executors ...
Mannalal Serowgie Vs. Ishwariprasad JaIn and anr.
Court: Kolkata
Decided on: Aug-10-1965
Reported in: AIR1966Cal447
Sinha, J.1. The facts in this case are briefly as follows: The plaintiff-appellant Mannalal Serowgie and the joint family of which he is the karta, is the owner of premises No. 8, Banstollah Gully. It is a three-storeyed structure consisting of a number of rooms. On or about 1-7-1944 two persons, one Prasadilal since deceased and Chittarmal the second defendant-respondent, took a lease of the first and second floor of the said premises. The lease was for a period of three years at a rent of Rs. 230/- per month. The lease was to take effect from 14th of April, 1945 and it expired on or about 13th April, 1948. The case of the appellant is that upon the expiry of the lease, Prasadilal for self and as karta of a joint family consisting of himself, his brothers and their lineaPdescendants, and the said Chittormal, became joint tenants in respect of the first, second and the third floor of the said premises. The tenancy was a monthly tenancy at a rental of Rs. 325/- per month. The evidence i...
Ashoka Marketing Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Aug-06-1965
Reported in: [1967]37CompCas341(Cal),70CWN472
B.N. Banerjee, J.1. The petitioner-company claims to carry on business as exporter, investor and financier and further claims to have been acting as selling agent for the State Trading Corporation in respect of cement and also as sole selling agent or selling agent of several other companies. According to the petitioner-company, it has built up a very efficient and effective marketing organisation covering the whole of India. In paragraph 5 of the petition, there is a recitation of the commodities in which the petitioner-company trades, which includes cement, paper, fertilisers, plywood, bicycles, machinery, machine parts, motors and transformers, cables, tools, refractory materials and oil firing equipments. The petitioner-company has an issued and subscribed capital of Rs. 15,00,000 and claims to have built up a reserve of over Rs. 40,00,000. After having made provisions for taxation and reserves, the petitioner-company is said to have declared substantial dividends to its shareholde...
Sahu JaIn Ltd. Vs. Deputy Secretary, Ministry of Finance and ors.
Court: Kolkata
Decided on: Aug-06-1965
Reported in: [1966]36CompCas543(Cal),70CWN399
Banerjee, J.1. The petitioner-company claims to carry on business as managing agent of certain public limited companies, namely, Rohtas Industries Ltd., New Central Jute Mills Co. Ltd., Jaipur Udyog Ltd., Bharat Collieries Ltd., S.K.G. Sugar Ltd., Dehri-Rohtas Light Railway Co. Ltd., Plywood Industries Ltd., and Albion Plywood Ltd. The petitioner-company has a paid up capital of Rs. 5,00,000 and claims to have built up a general reserve of Rs. 25 lakhs. The petitioner-company further claims to be running its business on sound principles and in strict compliance of the provisions of law. These facts are pleaded in order to emphasise upon the contention that the petitioner-company should have been treated as beyond reproach. The measure put by the petitioner-company upon itself is not, however, an agreed measurement and is disputed in the affidavit-in-opposition.2. On April 11, 1963, the Central Government made the following order against the petitioner-company :' Whereas the Central Gov...
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