Kolkata Court May 1968 Judgments
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Govinda Chandra Das and Others Vs. Commissioner of Wealth-tax, West Be ...
Court: Kolkata
Decided on: May-03-1968
Reported in: [1969]71ITR20(Cal)
BANERJEE J. - This reference, under section 27(1) of the Wealth-tax Act, has been made in circumstances hereinafter related.Govind Chandra Das is the Karta of a Hindu undivided family consisting of himself and several others. The family is governed by the Dayabhaga school of Hindu law. They used to be assessed, for the purpose of wealth-tax, as Hindu undivided family, in respect of wealth consisting of house properties and bustee lands. For the assessment year 1961-62, they were so assessed, namely, assessed as Hindu undivided family by the Wealth-tax Officer. The assessee became aggrieved by the assessment and appealed before the Appellate Assistant Commissioner. It was contended before the Appellate Assistant Commissioner that inasmuch as the assessee family was governed by the Dayabhaga school of Hindu law 'there could be no Hindu undivided family in respect of the house properties which formed a the subject-matter of wealth-tax assessment'. The Appellate Assistant Commissioner uphe...
Md. Golam Ali Mina and anr. Vs. Land Acquisition Collector and anr.
Court: Kolkata
Decided on: May-02-1968
Reported in: AIR1969Cal221
ORDER1. These Rules are directed against the refusal of the learned Land Acquisition Collector to make references under Section 18 of the Land Acquisition Act in the instant cases.2. The prayer for reference was rejected upon the view that the claimants applicants, having received payments under the awards, otherwise than under protest, were not entitled to maintain applications for references.3. On behalf of the petitioners, it has been contended by Mr. Mitter that, in the instant cases, the applicants filed applications, clearly stating therein, that they were prepared to accept the award amounts under protest and prayed for payments accordingly. The payments appear to have been eventually made by the learned Collector and the receipts, which were given by the applicants for such payments, were endorsed on the back of the said applications. In the said receipts, the words 'under protest' do not appear, although the above applications, on the back whereof, the said receipts were endor...
Budge Budge Municipality (by Municipal Commissioners) Vs. Seventh Indu ...
Court: Kolkata
Decided on: May-02-1968
Reported in: (1969)ILLJ812Cal
S.C. Ghose, J.1. This is an application made in the constitutional writ Jurisdiction of this Court under Article 226 of the Constitution of India, inter alia, for the issue of a writ in the nature of certiorari to respondent 1, seventh industrial tribunal, requiring it to transmit and Certify to this Court the records of the proceedings held before it in connexion with the dispute between the petitioners, Municipal Commissioners and Prafulla Kumar Chakravarti of Budge Budge, 24-Parganas, and the award published by the said respondent 1 in the Calcutta Gazette on 4 March 1965, in connexion with the said dispute and for quashing and setting aside the said award, for the issue of a writ in the nature of mandamus upon the respondents to forbear and refrain from giving any effect to the said award and from enforcing or taking any step to enforce the same and for further or other reliefs.2. The facts leading to the present application, are as follows.3. Upon a report made by the Local Audito...
Electro House Vs. Commissioner of Income-tax, West Bengal Ii.
Court: Kolkata
Decided on: May-02-1968
Reported in: [1968]70ITR421(Cal)
BANERJEE J. - This reference, under section 66(1) of the Indian Income-tax Act, 1922, has been made in circumstances hereinafter related.The assessment years, which are evolved in this reference, are 1959-60 and 1960-61, corresponding to accounting years ended on December 31, 1958, and December 31, 1959.In or about August, 1949, one Baidyanath Gorai commenced business as an electrical contractor, under the trade name of Messrs. Electro House. Up to the assessment year 1958-59, he was assessed as the sole proprietor of the business. On January 2, 1958, a deed purporting to convert the said business into a partnership came into existence between Baidyanath Gorai, his mother-in-law, Srimati Gouribala Desai, and his son-in-law, Nemaichand Saha. According to the deed, the three partners were given the following shares in partnership.Baidyanath Gorai.....40%Nemaichand Saha.30%Gouribala Desi.....30%The Income-tax Officer accorded registration to the firm, under section 26A, for the successive...
Commissioner of Wealth-tax, West Bengal Iii Vs. Hall and Anderson Ltd.
Court: Kolkata
Decided on: May-02-1968
Reported in: [1968]69ITR534(Cal)
K.L. ROY J. - This reference, under the Wealth-tax Act, raises a short but by no means an easy point of law to be answered by this court. The assessee is a limited company and up to the assessment year 1956-57, it was assessed to income-tax in respect of his previous year ending with the 31st March of each such year. Consequent on the assessee-company becoming a subsidiary to another company of Bombay, whose financial year was different from that of the assessee, the assessee-company applied to the Income-tax Officer for permission to change the date of the closing of their accounts from 31st March, 1957, to the 30th June, 1957. By his order dated 17th April, 1964, the Income-tax Officer accepted the assessees request on condition that the assessee was assessed for the assessment year 1958-59 in respect of its income, profits and gains for the fifteen months from the 1st April, 1956, to the 30th June, 1957. As the assessee accepted the condition, the income-tax assessment for 1958-59 w...
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