Kolkata Court June 1968 Judgments
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Commissioner of Income-tax Vs. Chowringhee Sales Bureau Private Ltd.
Court: Kolkata
Decided on: Jun-18-1968
Reported in: [1968]22STC527(Cal)
Roy, J.1. This is a reference under Section 66(1) of the Income-tax Act, 1922, and the point for our consideration is whether sales tax charged by an auctioneer forms part of his trading receipts and is as such liable to be assessed to income-tax.2. The assessee is a private limited company, dealing in furniture and also acting as auctioneers. For the assessment year 1960-61, for which the corresponding accounting year was the financial year ending 31st March, 1960, the Income-tax Officer found that the assessee had collected a sum of Rs. 32,986 from the purchasers in the auctions held by it over and above the amount of Rs. 50,187 which it had earned as commission. He found that the aseessee had made out one cash memo. in respect of each sale, including therein the price of the articles and also the amount of sales tax payable thereon. In his opinion that amount of Rs. 32,986 was in reality a portion of the sale price itself, because sales tax was not legally due from the purchasers of...
Commissioner of Income-tax West Bengal Vs. Chowringhee Sales Bureau P. ...
Court: Kolkata
Decided on: Jun-18-1968
Reported in: [1969]71ITR131(Cal)
K. L. ROY J. - This is a reference under section 66 (1) of the Income-tax Act, 1922, and the point for our consideration is whether sales tax charged by an auctioneer forms part of his trading receipts and as such liable to be assessed to income-tax.The assessee is a private limited company, dealing in furniture and also acting as auctioneers. For the assessment year 1960-61, for which the corresponding accounting year was the financial year ending 31st March, 1960, the Income-tax Officer found that the assessee had collected a sum of Rs. 32,986 from the purchasers in the auctions held by it over and above the amount of Rs. 50,187 which it had earned as commission. He found that the assessee had made out one cash memo in respect of each sale, including therein the price of the articles and also the amount of sales tax payable thereon. In his opinion that amount of Rs. 32,986 was in reality a portion of the sale price itself, because sales tax was not legally due from the purchasers of ...
Commissioner of Wealth-tax Vs. Rajendra Singh Singhi
Court: Kolkata
Decided on: Jun-14-1968
Reported in: [1969]72ITR245(Cal)
Sankar Prasad Mitra, J.1. This is a reference under Section 27(1) of the Wealth-tax Act, 1957. The assessee is an individual. The Wealth-tax assessment years are 1957-58, 1958-59 and 1959-60, for which the relevant valuation dates are the 31st March, 1957, the 31st March, 1958, and the 31st March, 1959, respectively. The assessee held 114 shares of Jhagrakhand Colliery Private Ltd. The valuation of these shares, according to the assessee, the Wealth-tax Officer and the Appellate Assistant Commissioner was as follows :Assessment yearValuation per share according to the assesses.Valuation per share according to the Wealth-tax Officer.Valuation per share according to the Appellate Assistant Commissioner. Rs.Rs.1957-58Face value of Rs. 1,000 reduced on the basis of assets to Rs. 342 and on the basis of yield Rs. 537 per share.2,3301,6601958-59Face value of Rs. 1,000 reduced on the basis of assets to Rs. 342 and on the basis of yield Rs. 537 per share.2,5061,5031959-60ditto2,2461,6582. The ...
Calcutta National Bank Ltd. (In Liquidation) Vs. Rangaroon Tea Co. Ltd ...
Court: Kolkata
Decided on: Jun-13-1968
Reported in: AIR1969Cal578
A.N. Ray, J.1. This appeal is from the judgment of S.P. Mitra J. dated 17th August, 1966.2. The plaintiff is the appellant. The plaintiff instituted this suit against the respondent company Raugaroon Tea Company Ltd. and Ranjit Bose. During the pendency of the suit Ranjit Bose died and his widow and minor sou were impleaded as parties to the suit.3. The plaintiff's case in short is that on 30th August 1944 the plaintiff lent and advanced to Ranjit Bose a sum of Rs. 2,75,000 with interest thereon at the rate 6 per cent per annum which was subsequently increased to 6 per cent (sic) per annum with effect from 1947. To secure the repayment of the said loan the plaintiff alleged that the said Ranjit Bose deposited with the plaintiff the documents of title relating to the properties known as Rangaroon Tea Estate belonging to Ranjit Bose and situated in the district of Darjeeling. In paragraph 3 of the plaint it was alleged that on 30th August 1944 a registered memorandum of agreement was ent...
Smt. Mahamaya Dasi Vs. Sanat Kumar Law and ors.
Court: Kolkata
Decided on: Jun-11-1968
Reported in: AIR1968Cal564
ORDERN.C. Talukdar, J.1. This Rule must be made absolute,2. The Rule is directed against an order dated the 19th April, 1968 passed by Shri K.J. Sen Gupta, Chief Presidency Magistrate, Calcutta, directing the delivery of a motor vehicle to the accused-opposite parties on a joint bond of Rupees 20.000 on condition that they would not be allowed to take the car and use it outside the jurisdiction of Calcutta without previous permission of the court.3. The facts leading on to the present Rule can be set out in a short compass. The case brings to light an unfortunate tussle between the mother and two of her sons and the subject-matter of the dispute is an Ambassador Mark II Car. No. WBG 2448. The parties come of a respectable family of Calcutta The complainant-petitioner, who is the mother is the widow of late Tulshi Charan Law and the two opposite parties are her sons. The late Tulshi Charan Law died leaving 6 sons and 4 daughters. Four of the sons live with the mother as also the younges...
Rajendra Prosad Singh Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jun-07-1968
Reported in: AIR1968Cal560,72CWN787
Sinha, C.J.1. This application and a number of applications have been heard together at) the involve a common question of law, namely the vires of a Central Act, namely the Public Premises (Eviction. of Unauthorised Occupants) Act. 1958 (32 of 1958) (hereinafter referred to as the 'said Act'). In this particular case, the facts are as follows. The petitioner holds a plot if land at Garden Reach, belonging to the South Eastern Railway. This plot was used by him for stacking and unloading coal, char-coal, fire wood etc. On 01 about the 19th November 1962 the respondent No. 2, the Deputy Ditector, Rail Movements. Railway Board, Calcutta, for and on behalf of the President of India served a notice to suit on the petitioner asking him to quit and vacate plot No 27 at Garden Reach occupied by the petitioner an area measuring more or less 1250 square feet, and deliver up varaij possession thereof by the 31st day of December 1962. The petitioner, instead of complying with the said notice, made...
Aktiebolaget Jonkoping Vulcan Vs. V.S.V. Palanichamy Nadar and ors.
Court: Kolkata
Decided on: Jun-06-1968
Reported in: AIR1969Cal43,73CWN347
P.B. Mukharji, J. 1. This is an appeal under Section 109(2) of the Trade and Merchandise Marks Act, 1958 from the decision of the Deputy Registrar of Trade Marks dated the 22nd June, 1966, allowing the application for rectification made by the respondent and expunging the appellant's trade mark No. 93017 in the Trade Marks Register. 2. The appellant is a Swedish Match Company of the name of Aktiebolaget Jonkoping Vulcan having its office in Sweden. The respondents are Gnanam Match Works of Sivakasi, Madras along with the Registrar and Deputy Registrar of Trade Marks. For the sake of brevity I shall call the appellant as 'the Swedish Match Company' and the other respondent as 'the Madras Match Company.' 3. The dispute is with regard to the use of a trade mark in respect of matches and match boxes. The impugned registration is that of the Swedish Match Co. It is a label containing the device oi three stars in a row with the words 'Three Stars' on the top of the device of three stars. The...
Kalipada Ghosh Vs. Sub-divisional Officer, Vishnupur and ors.
Court: Kolkata
Decided on: Jun-06-1968
Reported in: AIR1969Cal164
ORDERD. Basu, J. 1. The petitioner was appointed Tahsildar, by the agreement at Annexure 'A' to the petition, executed by the Additional District Magistrate, Burdwan, on behalf of the Governor and he was discharged by the order at Annexure 'C', with effect from the date of the order, i.e., the 31st January, 1962, 'for misappropriating Government money and tampering with official records'.2. The only point pressed on behalf of the petitioner at the hearing is that the impugned order at Annexure 'C' is bad because of contravention of Article 311(2) of the Constitution as well as the provisions of the Bengal Subordinate Services (Discipline and Appeal) Rules, which were attracted by Clause 4 (e) of the Agreement. Admittedly, no opportunity was given to the petitioner to show cause before the impugned order was made nor any notice given.3. Though the Agreement at Annexure 'A' was for the period from the 1st June 1957 and the 1st August, 1957, it is both parties' case that this was renewed ...
Nanalal M. Varma and Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-06-1968
Reported in: [1969]73ITR713(Cal)
Sankar Prasad Mitra, J. 1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment year is 1955-56, the relevant accounting year is the year ending on October 26, 1954 (Sambat year 2010). The assessee is a private limited company dealing, inter alia, in jute and hessian. For the assessment year under reference, the assessee claimed a loss of Rs. 1,50,217 in its jute and hessian account. The assessee conceded that in this account a profit of Rs. 6,29,396 arose in transactionsconcluded by payment of differences where no actual delivery of goods was either given or taken. There were, however, transactions in which delivery of the goods was effected by exchange of pucca delivery orders (hereinafter called P.D.Os.); in these transactions the assessee suffered a loss ; and after adjustment of the profit aforesaid there was a net loss of Rs. 1,50,217 in the jute and hessian account which the assessee claimed as its loss from the business in jute and hessian....
Gorachand Kundu Vs. Director, Anthropological Survey of India and ors.
Court: Kolkata
Decided on: Jun-05-1968
Reported in: (1969)ILLJ37Cal
D. Basu, J.1. The petitioner was initially appointed as Senior Technical Assistant under the Department of Anthropology, Government of India, on 9 June 1955 under the Central Services (emporary Service) Rules, 1949, and declared 'quasi-permanent,' under those rules, with effect from 1 July 1958, by the order at annexure A.2. By the order at annexure D, dated 20 September 1958, the petitioner was promoted in an officiating capacity, to the post of Research Associate in the psychology section of th.3 department with effect from 23 Jane 1958.3. Petitioner alleges that trouble in the petitioner's service career started after Sri N.K. Bose joined as Director of the department in 1959 and also that he incurred the displeasure also of Sri P. C. Ray. officer-in-charge of the psychology section, when the petitioner was promoted to the post of Research Associate in his section; that Sri P. C. Ray raised an objection against the petitioner's promotion which was, however, turned down by the Deputy...
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