Kolkata Court September 1966 Judgments
Ranjit Kr. Banerjee Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-30-1966
Reported in: AIR1967Cal523,[1968]69ITR22(Cal)
P.B. Mukharji, J. 1. In this Income-tax Reference the following question is for determination by this Court:-- 'Whether on the facts and in the circumstances of the case the assessee's claim to set off his share of the loss of Rs. 50,587 from the unregistered firm separately assessed to tax, was rightly disallowed in view of the second proviso to Section 24(1) of the Indian Income-tax Act 1922.' 2. The facts Riving rise to the above question lie within a very small compass. The assessee is an individual. The assessment year is 1955-56. The relevant accounting year is the financial year 1954-55 During the relevant accounting year the assessee was a partner in an unregistered firm Messrs S. B. Production having one-half share therein. The Income-tax Officer had assessed this unregistered firm and computed its total loss at Rs. 1,01,174. Thus the assessee's share of loss comes to Rs. 50,587. Apart from this partnership inthis unregistered firm, this assessee had income from other sources ...
Tag this Judgment!Somendra Mohan Bhaduri and anr. Vs. Regional Transport Authority and o ...
Court: Kolkata
Decided on: Sep-29-1966
Reported in: AIR1967Cal525
Sinha, C.J. 1. The facts in this case are shortly as follows: In this case there are two appellants. Somendra Mohan Bhaduri and Darbara Singh They were both permit holders at stage-carriages plying on route No. 3 (Serampore-Ballykhal), within the jurisdiction of the Regional Transport Authority, Hooghly, and both are members of the Bus Association known as the 'Serampore-Ballvkhal Bus Association'. The appellant No. 1 was the permit holder of stage-carriage No. WGA 1903 and and the appellant No. 2 was a permit holder of stage-carriage No. WGA 1572. Between Serampore and Ballvkhal there are seven fare stages. The scale of fares as it stood privy to the impugned order is hereinbelow indicated-: '1st stage--Serampore to Maniktola--0-1-0 (7 nP) 2nd stage--Serampore to Shankar Cinema (Khatir Bazar)--0 1-6 (10 nP). 3rd stage--Serampore to Banstolla--0-2-3 (14 nP) 4th stage Serampore to Dewaldi Co.'s Gate Konnagar 0-2-9 (17 nP) 5th stage--Serampore to Shibtola (Bhadrakali) 0-3-3 (20 nP). ...
Tag this Judgment!Assistant Collector of Central Excise Vs. National Tobacco Co. of Indi ...
Court: Kolkata
Decided on: Sep-28-1966
Reported in: AIR1967Cal269,71CWN1
Sinha, C. J. 1. The facts in this case are briefly as follows. The respondent company carries on the business of manufacturing cigarettes and tobacco at Agarpara in 24 Parganas and as such, they have to pay excise duty on the value of the cigarettes manufactured by it. In this case, we are not concerned with anything else. The levy of excise duty is controlled by me Central Excises and Salt Act (Act I of 1944) (hereinafter referred to as the 'said Act') and the Central Excise Rules (hereinafter referred to as the 'said Rules'). Section 3 of the said Act provides that there shall be levied and collected in such manner as may be prescribed, duties of excise on all excisable goods other than salt, which are produced and manufactured in (India), and a duty on salt manufactured in, and imported by land into any part of India as, and at the rates, set forth in the First Schedule. It is not necessary to go into further details at present. It is sufficient to state that cigarettes manufactured...
Tag this Judgment!Trilok Chand Kapur Vs. Dayaram Gupta
Court: Kolkata
Decided on: Sep-28-1966
Reported in: AIR1967Cal541
Banerjee, J.1. This is an appeal from an order by Ray, J. by which his Lordship dismissed an application for execution of a decree.2. Facts, in so far material for this appeal,are hereinafter shortly stated.3. Laxmi Chandra, respondent No. 2 herein, as plaintiff, instituted Suit No. 887 of 1961 against the defendant No. 1 appellant Trilok Chand Rapur, inter alia, claiming a decree for Rs. 61,875, declaration that the assets of the business 'Capri Restaurant' as also the goodwill thereof and all business contracts and other engage ments in connection with thesaid business stood charged with the payment of the dues of the plaintiff and also sale of the business 'Capri Restaurant' in pro tanto satisfaction of the plaintiff's claim. The circumstances in which the claim was made allegedly were that the appellant Trilok Chand, as the owner of the business 'Capri Restaurant' approached the plaintiff Luxmi Chandra for a temporary accommodation loan of Rs. 60,000 for running his business, and t...
Tag this Judgment!National Tobacco Company of India Ltd. Vs. Authority Under Payment of ...
Court: Kolkata
Decided on: Sep-28-1966
Reported in: (1967)IILLJ101Cal
B.C. Mitra, J.1. In this application the petitioner seeks appropriate writs and order prohibiting the respondents from enforcing, giving effect to and acting upon an order dated 7 July 1964, and also to forbear from entertaining an application being Application No. 67 of 1964 and for quashing the said order.2. The petitioner's business consists in the manufacture and sale of cigarettes at its factory at Agarpara, in the district of 24-Parganaa. Respondent 2 was, until he was dismissed, as hereinafter mentioned, an employee of the petitioner at the said factory as a member of the watch and ward staff. It la alleged that on the night of 29 December 1961, respondent 2 was found Bleeping at about 10-50 p.m. Thereupon he was charged by the petitioner with misconduct, and after an enquiry had been held, respondent 2 was dismissed by the petitioner on or about 6 January 1962. As at the date of the dismissal proceedings were pending before First Industrial Tribunal, under a reference relating ...
Tag this Judgment!Subodh Chandra Mitra Vs. Kanai Lal Mukherjee
Court: Kolkata
Decided on: Sep-27-1966
Reported in: AIR1968Cal280
Banerjee, J. 1. In suit No. 2707 of 1947 (Kanailal Mukherjee v. Subodh Chandra Mitra), there was consent decree made in favour of the respondent, on April 21, 1945, on terms as hereinafter set out: '1. There will be a decree in favour of the plaintiff for Rs. 13,200/- besides costs carrying interest on the decretal amount at the rate of 12 per cent per annum from the date hereof. Should, however, the defendant pay the decretal amount on the due dates hereinafter mentioned, the rate of interest will be reduced to 9 per cent per annum 2. The decretal amount will be paid in the following monthly instalments. (a) From April 1948 to September 1948, the defendant will pay Rs 176 per month, the first of such payments shall be made on or before 20th April 1948, and the subsequent payments by the 20th of each succeeding month. (b) From October 1948 to March 1949, the defendant will pay Rs. 246/- per month, the first of such payments shall be made on or before 20th October 1948 and the subseq...
Tag this Judgment!Kartick Chandra Nandi Vs. West Bengal Small Industries Corporation Ltd ...
Court: Kolkata
Decided on: Sep-27-1966
Reported in: AIR1967Cal231
1. The Petitioner has brought this Petition under Article 226 of the Constitution, as the Secretary of the Sribara Co-operative Sankha Silpi Society, praying for a writ of mandamus directing the Respondents who include the West Bengal Small Industries Corporation Ltd. (O. P. No. 1) and the Government of West Bengal (O. P. No. 2) to cancel the order dated the 5th August, 1966, made by Respondent No. 8, the Managing Director or Opposite Party No. 1 (hereinafter referred to as 'the Corporation'), which is at Ann. B to the Petition.2. The Petitioner is a member, along with a number of other conch-shell artisans, of the Sribara Co-operative Sankha Silpi Society Ltd., and his case is that this Co-operative Society has a right 'to get an equitable distribution of Chanks' from the Corporation. This alleged right is founded in this way: Chanks are grown only in the States of Madras and Ceylon. In order to ensure a supply of these chanks to artisans of West Bengal, the Government of West Bengal,...
Tag this Judgment!Charu Prokash Ghosh Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-27-1966
Reported in: AIR1967Cal631,72CWN235
P.N. Mookerjee, J.1. These two appealsarise out of a Land Acquisition proceeding. The property under acquisition was, premises No. 26 Dixon Lane, which comprised an area of 11 cottahs with a three-storied building thereon. The Land Acquisition Collector awarded compensation at the average rate of Rs. 9,400 per cottah for the land and Rupees 1,39,000 for the structures.2. In addition to the above, he also awarded a sum of Rs.2,000 on account of costs of removal and the usual statutory allowance. and his total award came up to Rs. 2,80,760.3. The claimant was dissatisfied with the Collector's award and took a reference before the Land Acquisition Judge. In the petition of reference the claim appears to have been made for a minimum amount of Rs. 2,82,000 for the entire property, the claim for the land being valued at least at Rs. 12,000 per cottah, and, for the structures, the claim was Rs. 1,60,000.4. The learned Land Acquisition Judge has enhanced the award by fixing the compensation in...
Tag this Judgment!Indian Airlines Corporation Vs. Sukdeo Rai
Court: Kolkata
Decided on: Sep-27-1966
Reported in: (1968)ILLJ519Cal
A.C. Gupta, J.1. This second appeal by the defendant, Indian Airlines Corporation, arises out or a suit brought by one of their dismissed employees for a declaration that the order of dismissal was invalid, void and ineffective and that his services under the defendant should be deemed to be still subsisting. The plaintiff succeeded in both Court a below. The foots material for the purpose of this appeal are as follows.2. The plaintiff was appointed originally by the Airways (India), Ltd., as a motor-driver on permanent basis at Calcutta in 1951 and worked as such until some time in August 1953 when the undertakings of certain existing sir companies including the Airways (India), Ltd., were taken over by the defendant-Corporation. The paid Corporation was brought into existence by the Air Corporations Act, 1953, referred to hereinafter as the Act, to provide for the establishment of Air Corporations, to facilitate the acquisition by the Air Corporations of undertakings belonging to cer...
Tag this Judgment!India Steam Ship Co. Ltd. Vs. NaraIn Singh and anr.
Court: Kolkata
Decided on: Sep-20-1966
Reported in: AIR1968Cal64,1968CriLJ137
ORDERA.K.Das, J. 1. This is an application under Article 227 of the Constitution of India for setting aside an order passed by Sri S. P. Chatterjee Chief Presidency Magistrate, Calcutta, directing recovery of a sum of Rs. 98.54 p. as wages together with a further sum of Rs. 138 as double pay for non-payment, under Section 145(1) of me Merchant Shipping Act, 1958 at the instance of Narain Singh, Engine Room, 2nd Tindal, holding C. D. Book No. 19421. The opposite parry No. 1, Narain Singh worked on board the ship S. S. Indian Splendour owned by the petitioner from June 22nd, 1964 to 1st December, 1964 when he was discharged at the port of Calcutta. Narain Singh claimed a sum of Rs. 1105 as wages for 5 months 9 days besides leave pay for a sum of Rs. 34.50 and Rs. 138 for 10 days' double pay for non-payment, total claim being laid at Rs. 1277.50 p. He also prayed for return of his C. D. C. The claim was contested on behalf of petitioner Messrs India Steamship Company Ltd. They admitted th...
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