Kolkata Court May 1967 Judgments
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Charandas Malhotra Vs. Assistant Collector of Customs and Superintende ...
Court: Kolkata
Decided on: May-12-1967
Reported in: AIR1968Cal28
Sinha, C.J.1. The facts in this case are shortly as follows : The appellant Charan-das Malhutra carried on business under the name and style of 'Wallton Watch Company' as the sole proprietor thereof at No. 12. Chow-ringhee Road, Calcutta. In the petition it has been stated that the appellant used to carry on another business under the name and style of 'Welcon Watch Co.' at No. 170, Mahatma Gandhi Road, Calcutta, which business was closed in the year 1965 and its stock-in-trade was transferred to the appellant's present business On the 19th of March, 1963 the respondents nos. 1 and 2 caused a search to be conducted by their Rummaging Staff at the appellant's place of business as aforesaid at No. 12, Chowringhee Road. Calcutta. It is said that the search was conducted from 10-30 A.M. till midnight of 19th March. 19R3 As a result of the said search, 218 watches of foreign make were found inthe appellant's shop. On scrutiny of documents produced, 87 watches were released and the balance 1...
Collector of Central Excise and ors. Vs. Shankarlal Agarwalla and Dina ...
Court: Kolkata
Decided on: May-11-1967
Reported in: AIR1968Cal154
Sinha, C.J.1. The facts in this case arc shortly as follows: The respondents carry on business in co-partnership as manufacturers of rubber and canvas goods including shoes, under the name and style of Olympia Rubber Works, at No. 10. Pay-mental Garden Lane in Calcutta. Under the Finance Act 1954 foot-wear is dutiable under the Central Excises and Salt Act, 1944 (hereinafter referred to as the 'said Act') at the rate of 10% ad valorem. How the valuation is to be determined for the purpose of calculating duty appears from section 4 of the said Act, the relevant part whereof is set out below:'(4) Determination of value for the purpose of duty (a) Where under this Act any article is chargeable with duty at a rate dependent on the value of the article such value shall be deemed to be the wholesale cash price for which an article of the like kind and quality is sold or is capable of being sold at the time of the removal of the article chargeable with duty from the factory or any other premi...
Wazi Ahmed Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-08-1967
Reported in: [1967]20STC254(Cal)
D. Basu, J.1. These cases raise a tempest, not in a tea pot but in a pot of ginger. The point that we have to decide is whether green ginger is covered by item No. 6 of the Schedule to the Bengal Finance (Sales Tax) Act, 1941, which contains an enumeration of the items which are exempted from liability to pay sales tax under the Act. Before entering into an analysis of that entry it may be mentioned that in all these cases the petitioners who are dealers of ginger were assessed to sales tax after rejecting their objection that they were exempted under the entry referred to and their appeal before the next higher authority, who is opposite party No. 2, has also been rejected.2. The relevant item in the Schedule is 'vegetables, green or dried, commonly known as sabji, tarkari or sak'. It is to be noted that the words 'commonly known as sabji, tarkari or sak' were added to this entry by the Bengal Finance (Sales Tax) (Amendment) Act, 1954 (West Bengal Act 19 of 1954). There is an exceptio...
Nishit Kumar Biswas Vs. Sm. Anjali Biswas
Court: Kolkata
Decided on: May-05-1967
Reported in: AIR1968Cal105,71CWN831
Laik, J.1. This appeal, by the petitioner Nishit, whom I will call 'the husband', appears to have been limited to a consideration of the provision of Section 12(1)(d) of the Hindu Marriage Act. 1955, (for short, the Act) namely, suppresio veri by the respondent Anjali, whom I will call 'the wife' who admittedly was a pregnant woman at the date of the marriage -- a pregnancy per allium. The in-jured spouse is the husband, whose application for declaring the marriage a nullity on the ground that he was not responsible for the wife's pregnancy, was dismissed by the learned Additional District Judge, Hooghly, which it is plain, raises a question of peculiar difficulty.2. It was a ceremonial marriage on July 3, 1960. The wife started her labour and was delivered at a hospital, of a normal full term child, weighing more than 6 lbs. on December 16 1960 without unusual difficulty, who is still alive. The notional period of pregnancy from the date of marriage and the usual normal period of huma...
Prafulla Ranjan Sarkar Vs. Manindra Chandra Neogi
Court: Kolkata
Decided on: May-05-1967
Reported in: 1968CriLJ248
C.N. Laik, J.1. A senior Advocate, Mr. Manindra Chandra Neogi, for short, Mr. Neogi usually practising in Alipur Courts appointed as a Receiver by the learned Subordinate Judge, 24, Parganas, in the Estate of Nalini Ranjan Sarkar,, deceased, is standing his trial for contempt for wilful disobedience and contumacious disregard of this Court's order, which makes this case important.2. In the glaring context of ugly facts we removed Mr. Neogi on October 6, 1966 from the office of the Receivership, as we had, in the judgment passed by us in Appeal from Original Order No. 227 of 1961, in which the present petitioner, namely, Prafulla Ranjan Sarkar, was the appellant held inter alia that the charges of gross negligence, unspeakable callousness, thorough incompetence, substantial mismanagement, serious misconduct and proved incapacity were well-founded against him. We appointed a new Receiver and we directed Mr. Neogi to make over charge of the Estate in his possession to the new incumbent im...
Commissioner of Income-tax, West Bengal Vs. Bengal River Service Co. L ...
Court: Kolkata
Decided on: May-03-1967
Reported in: [1968]70ITR100(Cal)
BANERJEE J. - The following questions of law have been referred to us for opinion.'(1) Whether, on the facts and in the circumstances of this case, the amount of Rs. 3,43,138 received by the assessee was derived from a source of category of transaction mentioned in item 5(g) of the schedule to the Agreement for the Avoidance of Double Taxation on Income between India and Pakistan ?'(2) If the answer to the above question be in the negative, then whether the aforesaid sum fell under item 9 of the schedule to the aforesaid Agreement ?'The circumstance under which the aforesaid two question come up for our consideration are hereinafter stated in brief. The assessee, Bangle River Service Company Limited, was, at the material time, carrying on the business of playing of river boats. The assessment year with which we are concerned in this reference is 1947-48, corresponding to the calendar year 1946, which is the accounting year. At a period of time when there had been no partition of India,...
Bajrangbali Engineering Co. Pvt. Ltd. Vs. Commissioner of Income-tax, ...
Court: Kolkata
Decided on: May-02-1967
Reported in: [1967]66ITR82(Cal)
BANERJEE J. - In compliance with an order by this court, under section 66(2) of the Indian Income-tax Act, a statement of case on the following question of law has been made by the Tribunal :'Whether, on the facts and in the circumstances of the case, there was any material before the Tribunal to estimate an addition of Rs. 65,000 on sales of disposal goods ?'The circumstances under which the above question comes up for consideration are hereinafter stated in brief. The assessee is a private limited company and carries on business as a dealer in scrap iron and in other commodities and articles as may be purchased from the Disposal Directorate, e.g., lorries, cranes, motors, water pumps, machine pumps, etc. Some of the goods purchased from the Disposal Directorate were sold in lots but others were sold in pieces. For the accounting year ending with March 31, 1953, there was an overall turnover of Rs. 69,06,153. The account books of the assessee disclosed a gross profit of Rs. 4,40,499 o...
Mason (inspector of Taxes) Vs. Innes.
Court: Kolkata
Decided on: May-02-1967
Reported in: [1968]70ITR491(Cal)
LORD DENNING M. R. Mr. Hammond Innes is a writer of distinction who has for many years carried on the profession of an author. He has written many novel and travel books. He has kept his accounts on a cash basis and has submitted these to the revenue for tax purposes. On the one side, he has included his receipts from royalties and so forth. On the other side, he has included the expenses of his travels overseas to gather material; the expenses of his study at home and a small salary to his wife for her work for him.In this case we are concerned with one particular novel which he wrote called The Doomed Oasis. It was based on material which he gathered in the Persian Gulf in 1953. He started to write it in September, 1958, and worked on it up till 1959. He charged all the expenses in his accounts for those years. In 1960 he was about to publish it. But he felt he would like to do something to support his father, who had retired on modest resources. So Mr. Hammond Innes decided to trans...
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