Kolkata Court July 1967 Judgments
Phelps and Co. (Private) Ltd. Vs. Member, Board of Revenue
Court: Kolkata
Decided on: Jul-31-1967
Reported in: [1967]20STC511(Cal)
Banerjee, J.1. This is a reference under Section 21(3) of the Bengal Finance (Sales Tax) Act, 1941.2. The assessee, Messrs Phelps & Co. (Private) Limited, carries on business, amongst other places, at No. 21, Old Court House Street, in the town of Calcutta. The assessee is registered as a dealer under the Bengal Finance (Sales Tax) Act. It carries on business as tailors, drapers, out-fitters and industrial 'gloves' manufacturers.3. The period of assessment, with which we are concerned in this reference, is in respect of four, quarters ended on 31st March, 1956. For the period in question, the assessee-dealer claimed the following deductions from its turnover, under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, namely :(a) Sale of industrial gloves to IndianIron and Steel Company Limitedvalued at ... ... Rs. 31,176-3-0(b) Sale of industrial gloves to ShalimarTar Products 1935 Limited valued at Rs. 63-0-04. The Commercial Tax Officer rejected the claim with the observation t...
Tag this Judgment!Durga Prasad Sarawgi Vs. Fateh Chand Kanoi and anr.
Court: Kolkata
Decided on: Jul-27-1967
Reported in: AIR1968Cal292,72CWN416
Ray, J.1. This appeal is from the judgment of Law, J. dated 21st September, 1964 by which the appellant's suit was dismissed.2. The appellant filed the suit against the defendants and claimed a decree of RS. 8602.00. The defendants are Fatehchand Kanoi and Abirchand Kanoi They are described as residing and/or carrying on business at Sujangarh in the State of Rajputana. The appellant and his eldest brother Manickchand Saraogi in their business of Manickchand Durgaprosad had dealings and transactions with the defendants The transactions are alleged to relate to buying and selling of jute and other goods. The transactions are alleged to be prior to S. Y. 2015 corresponding to 1957-1958 The further allegations of the appellant are that the accounts between the appellant and his brother Manickchand Saraogi on the one hand and the defendants on the other were gone into and finally settled and adjusted. Fatehchand Kanoi for himself and as agent of his son Abirchand Kanoi is alleged by the app...
Tag this Judgment!In Re: Ruttonjee and Co. Ltd.
Court: Kolkata
Decided on: Jul-25-1967
Reported in: AIR1969Cal550
ORDERSankar Prasad Mitra, J.1. This is an application of the United Breweries Ltd., under Section 186 of the Companies Act, 1956, inter alia, for a direction for calling an extraordinary general meeting of Ruttoniee & Co. Ltd. The petitioner holds 352800 Equity Shares (out of 40,00.000 Equity Shares) of Ruttonjee & Co. Ltd. Section 186 of the Act runs thus :--'186. Power of Court to order meeting to be called. -- (1) If for any reason it is impracticable to call a meeting of a company, other than an annual general meet-ing, in any manner in which meetings of the company may be called, or to hold or conduct the meeting of the company in the manner prescribed by this Act or the articles, the Court may. either of its own motion or on the application of any director of the company, or of any member of the company who would be entitled to vote at the meeting,-- (a) order a meeting of the company to be called, held and conducted in such manner as the Court thinks fit; and (b) give such ancil...
Tag this Judgment!Kanan Devan Hills Produce Co. Ltd. Vs. Commissioner of Wealth-tax, Cal ...
Court: Kolkata
Decided on: Jul-24-1967
Reported in: AIR1968Cal298,[1968]67ITR823(Cal)
Banerjee, J.1. This reference, under Section 27(1) of the Wealth-tax Act, at the instance both of the assessee and the Commissioner of Wealth-tax, has been made in the following circumstances.2. The assessee is a Sterling Company, incorporated in Great Britain, and is a manufacturer of tea grown in Its own gardens in India.3. For the assessment year 1957-51 (the relevant valuation date being November 30 1956). the assessee claimed that (a)sum of Rs. 51,81,588, representing the value of residential quarters occupied by the employees and labourers of the assessee. (b) a sum of Rs. 11,93,222, representing the value of electric machinery (non-factory), (c) a sum of Rs. 3,58,996. representing the value of stationary wire ropes and crab winches, tubewells, water-supply plant, grinding machines and vehicles of conveyance and (d) a sum of Rs. 76,30,365. representing the amount of taxation liability not actuallyassessed before the valuation date, should beexcluded from the value of the wealth o...
Tag this Judgment!Chandi Charan Lala Vs. Tax Recovery Officer, 24 Parganas and ors.
Court: Kolkata
Decided on: Jul-18-1967
Reported in: AIR1968Cal257,1968CriLJ732,[1968]68ITR721(Cal)
D. Basu, J.1. The petitioner, an assessee of income tax, defaulted in payment of tax upon which a certificate was issued by Shri N. M. Majumdar purporting to act as a Tax Recovery Officer, 24 Parganas, which is at annexure A to the petition in case No. 356/IB /63-64. The petitioner challenged the jurisdiction of the Tax Recovery Officer on certain grounds but the objections were rejected by the order dated 3rd October, 1063 which is at annexure B to the petition. The petitioner has challenged the validity of the entire proceeding leading upto the impugned order of the 3rd October, 1963 on the primary ground that Shri Majumdar was not duly appointed as a Tax Recovery Officer and had, therefore, no jurisdiction to Issue the certificate in question and to proceed upon its basis. Though the matter involves a probe into the ways and means of official practice and procedure the matter cannot be lightly viewed Inasmuch as it were statutory functions which were sought to be exercised by Shri M...
Tag this Judgment!Development of Industries (India) Private Ltd. Vs. Commissioner of Inc ...
Court: Kolkata
Decided on: Jul-18-1967
Reported in: AIR1968Cal492,[1968]68ITR310(Cal)
Banerjee, J. 1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment year involved is 1960-61 and the relevant previous year is the year ended on August 31, 1959.2. The circumstances in which this reference has been made are hereinafter related in brief The assessee is a limited company which keeps its accounts according to the mercantile system. One of the obiects with which the assessee was formed was to take over the managing agency of an electricity supply concern, known as Gauhati Electric Supply Corporation (1927) Ltd. Pursuant to that object, the assessee company took over the management of Gauhati Electric Supply Corporation (1927) Ltd., and, under the terms of the managing agency agreement, because entitled to remuneration at varying percentages depending upon the magnitude of the net profits of the managed company. After the passing of the Companies Act, in the year 1956, there was a fresh agreement entered into between the assessee and t...
Tag this Judgment!Nemai Chand JaIn Vs. Smt. Lila Jain
Court: Kolkata
Decided on: Jul-18-1967
Reported in: AIR1968Cal405,73CWN78
Ray, J. 1. This appeal is from an order of Sen J. dated 16th September, 1966 by which it was ordered that the plaintiff would be entitled to interim maintenance of Rs. 350 per month from the defendant. 2. Upon appeal being preferred from that order, the appellate court by an order dated 16th January, 1967 directed that a sum of Rs. 250 per month instead of Rs. 350 per month would he paid. That order was made on an interlocutory application during the pendency of the appeal. 3. The plaintiff instituted the suit against the defendant for arrears of maintenance as also maintenance at the rate of Rs. 1500 per month and declaration that the maintenance to be awarded would form a charge on the properties of the defendant and for other reliefs. 4. Counsel for the respondent contended that the Court had no jurisdiction to grant interim maintenance. In aid of that proposition reliance was placed on the Bench Decision in Md. Abdul Rahman v. Tajunnissa Begum, reported in : AIR1953Mad420 and the d...
Tag this Judgment!Jogesh Chandra Roy Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-17-1967
Reported in: AIR1968Cal528
D. Basu, J. 1. These two rules arise out of the same matter and involve the common facts even though the petitioners in the two cases are different persons. The controversy arises out of the settlement of a liquor shop at Andul for which applications were invited by the Additional District Magistrate in the year 1964. The petitioners in both these casess were applicants for the same.2. In Civil Rule No. 1873 (W) of 1966 the applicant had a favourable order from the District Magistrate dated the 20th November 1964 (Annexure A) by which the District Magistrate selected the petitioner Jogesh Chandra Roy for the licence and required him to take certain steps by way of deposit etc upon the completion of which the licence in question would be granted to him. Respondent No. 6 Madan Mohan Nayek, who was disgruntled by the same order approached the Commissioner of Excise and the latter disposed of the appeal by his order dated tht 9th February, 1965 which is at annexure 'B' Though the Commissio...
Tag this Judgment!inland Steam Navigation Workers' Union and Anr. Vs. Rivers Steam Navig ...
Court: Kolkata
Decided on: Jul-14-1967
Reported in: 71CWN897
Ray, J.1. This appeal is from the order of P.B. Mukharji J., by which a scheme of arrangement referred to in the order dated 3rd May, 1967, has been sanctioned.2.The petitioner, Rivers Steam Navigation Company Limited (hereinafter referred to as the company), made an application for an order that compromise or arrangement be sanctioned by this court so as to be binding on all the members, secured creditors and unsecured creditors of the company and for further orders that all properties and assets of the company be transferred and vest in the new company, viz., Central Inland Water Transport Corporation Limited, free from the mortgages and charges in favour of the Chartered Bank and the liabilities of the company in favour of the State Bank of India and Government of India, be also transferred to and become the liabilities of the new company, Central Inland Water Transport Corporation Limited, and for other consequential reliefs.3. The company was incorporated in England on or about 10...
Tag this Judgment!Calcutta Electric Supply Corporation Ltd. Vs. Habul Chandra Das
Court: Kolkata
Decided on: Jul-14-1967
Reported in: AIR1968Cal278,[1969(18)FLR128],(1968)IILLJ769Cal
Sinha, C.J.1. This is an appeal against an order of the Commissioner for Workmen's Compensation dated 21st of May 1966. The facts are briefly as follows: The workman. Habul Chandra Das was employed by the Calcutta Electric Supply Corporation Ltd. The workman complained that on the 12th day of February 1965, while in the course of his employment under the appellant, when he was carrying some molten compound in course of his duty, a portion of the compound fell upon his hand and seriously burnt his fingers and thumb. On the 26th of April 1965 he made a claim for compensation against the appellant. In the petition, after stating the particulars of the accident, the workman gave the following particulars of the injuries sustained by him:'His left hand thumb has been Reformed and his right all the five fingers have become unworkable 'It is stated that the monthly wage of the workman amounted to Rs. 260 and that he was entitled to receive 40% for right hand finger and 30% for thumb of the le...
Tag this Judgment!- ‹ Prev
- 2
- Next ›
- Last »