Kolkata Court February 1970 Judgments
Czechoslovak Ocean Shipping International Joint Stock Company and anr. ...
Court: Kolkata
Decided on: Feb-25-1970
Reported in: [1971]81ITR162(Cal)
K.L. Roy, J. 1. Messrs. Czechoslovak Ocean Shipping International Joint Stock Co. is a non-resident shipping company. On or about the 23rd September, 1965, 'M. S. Jiskara', one of its vessels, discharged in the port of Calcutta, under 6 bills of lading, cargo of machinery, equipment, instruments, etc., consigned to the Heavy Engineering Corporation Ltd., a Government of India undertaking, and to the Government Cement Factory of the State of Uttar Pradesh. The said vessel left the port of Calcutta on the 29th September, 1965, without loading any cargo. On the 12th November, 1965, another of its vessels, 'M. S. Pionyr', discharged in the port of Calcutta, cargo of various machinery, equipment, etc., consigned to the Heavy Engineering Corporation Ltd. and left the port on the 16th November, 1965, without loading any cargo. Under the relevant bills of lading the freight was to be considered as earned whether the ship and/or cargo was lost or not and was to be paid at destination. M/s. Khem...
Tag this Judgment!Commissioner of Income-tax Vs. Tingri Tea Company Ltd.
Court: Kolkata
Decided on: Feb-25-1970
Reported in: [1971]79ITR294(Cal)
P.B. Mukharji, Actg. C.J.1. In this income-tax reference, under Section 66(2) of the Indian Income-tax Act, the following question requires an answer from this court:'Whether, on the facts and in the circumstances of the case, the inference of the Tribunal that remittances to the U. K. came out of the profits earnedin India and that the bank overdraft in India had in fact been utilised in carrying on the assessee's business was sustainable in law and whether on such inference the Tribunal was right in holding that the income-tax authorities were not justified in disallowing any part of the bank's interest on the overdraft ?'2. The facts giving rise to this question lie within a small compass. The assessee is a sterling company and its status is that of a non-resident under the Indian Income-tax Act, 1922. The assessment years involved in this reference are 1958-59, 1959-60, 1960-61 and 1961-62, for which the corresponding previous years are the calendar years 1957, 1958, 1959 and 1960,...
Tag this Judgment!The Superintendent and Remembrancer of Legal Affairs, West Bengal Vs. ...
Court: Kolkata
Decided on: Feb-24-1970
Reported in: AIR1970Cal535,1970CriLJ1631,75CWN48
R.N. Dutt, J.1. An enquiry under Chapter XVIII of the Code of Criminal Procedure is pending against the opposite parties before a Presidency Magistrate under various sections of the Official Secrets Act, On an application on behalf of the prosecution under Section 14 of the Official Secrets Act the learned Magistrate made an order on April 28, 1969, excluding the public during the trial.2. On November 19, 1969, opposite party No. 12 filed an application before the Magistrate for 'copies of deposition of the witnesses' and opposite party No. 16 filed an application for 'copies and for permission to inspect the records and take necessary notes'. The learned Magistrate considered these applications and passed an order on November 22, 1969, allowing them under Section 548 of the Code 'to take copies of depositions and other documents on payment of proper fees'. The State has thereafter obtained this Rule against this order of the learned Magistrate.3. Mr. Roy appearing on behalf of the Sta...
Tag this Judgment!Prem Nath Khandelwal Vs. Assistant Controller of Estate Duty
Court: Kolkata
Decided on: Feb-23-1970
Reported in: [1970]77ITR949(Cal)
Banerjee, J. 1. The petitioner challenges an order passed by the Assistant Collector, 'A' Ward, Estate Duty-cum-Income-tax Circle, whereby the petitioner was asked to pay an interest under Section 70 at the rate of 4%, amounting to Rs. 10,457.48 on the provisional duty of Rs. 42,387.56. 2. The petitioner's case is that one Sri N. Khandelwal died intestate on February 15, 1954, surviving his widow Smt. Mohini Debi. The said Mohini Debi submitted account under Section 52 of the Estate Duty Act and by an order dated 11th March, 1955, a provisional assessment for a sum of Rs. 42,387 on account of estate duty was made. The payment was required to be made on 25th March, 1955. By a letter dated 25th March, 1955, Smt. Mohini Debi prayed for extension of the time to pay such demand. No reply it is alleged of the said letter was given by the revenue authority. On 23rd March, 1956, the Deputy Controller of Estate Duty demanded payment of the estate duty by 28th March, 1956, and by the said letter...
Tag this Judgment!Commissioner of Wealth Tax, West Bengal Ii Vs. U.C. Mahatab
Court: Kolkata
Decided on: Feb-20-1970
Reported in: AIR1970Cal462,[1970]78ITR214(Cal)
P.B. Mukharjl, Act. C.J. 1. This reference under the Wealth Tax Act raises the following question for answer :'Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee had no right on the relevant valuation dates to receive any compensation for the acquisition of his estate from the Government of West Bengal'.2. Although the question is framed in that way the real issue by refraining the question is :'Whether in the facts and circumstances of this case, the right to compensation under the West Bengal Estates Acquisition Act, 1953 constitutes an asset within the meaning of the Wealth Tax Act and specially in view of the fact where such compensation under the West Bengal Estates Acquisition Act has neither been determined nor paid.'The facts of this case lie within a small compass. The statement of case refers to the assessments during 1957-58, 1958-59 and 1950-60. There are six re- ference applications upon which the statement of cas...
Tag this Judgment!Lakhmini Mewal Das Vs. Income-tax Officer, j Ward and ors.
Court: Kolkata
Decided on: Feb-20-1970
Reported in: [1972]84ITR649(Cal)
K.L. Roy, J. 1. This application appears to be an offshoot of the alleged all India spurious hundi racket unearthed by the income-tax department. By this application the petitioner impugns a notice issued under Section 148 of the Income-tax Act, 1961, for reassessment of the petitioner's income for the assessment year 1960-61.2. For the said assessment year, for which the petitioner's accounting year was the financial year ending on the 31st March, 1960, he was assessed under Section 23(3) of the Income-tax Act, 1922, on a total income of Rs. 24,469, by Sri A. K. Chanda, the Income-tax Officer, 'J' Ward VI, Calcutta, on 23rd October, 1962. In making the said assessment the Income-tax Officer allowed the petitioner's claim for deduction of a sum of Rs. 35,236, alleged to have been paid as interest on loans on hundis. A further claim for a credit of Rs. 20,157, on sale of old gold appearing in the petitioner's profit and loss account was disallowed, as the Income-tax Officer did not acce...
Tag this Judgment!Mohanlal Chokhany Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Feb-19-1970
Reported in: [1970]25STC413(Cal)
P.K. Banerjee, J.1. The petitioner in this Rule, a dealer registered under Section 7 of the Central Sales Tax Act, 1956, carries on business under the name and style of Messrs Chokhany Sons holding registration certificate No. 372 ALR (Central). On 24th March, 1964, the Commercial Tax Officer issued a notice in Form 3 calling for books of accounts and to show cause why a penalty under Section 11(1) of the Bengal Finance (Sales Tax) Act read with Section 9 of the Central Sales Tax Act should not be imposed on the petitioner. The petitioner filed the return and consequent thereto assessment order was made and the petitioner was again asked to pay the penalty of Rs. 2,500 for not filing the return and challan in due time. On 16th November, 1964, the Commercial Tax Officer issued a notice under Section 11 (4B) of the Bengal Finance (Sales Tax) Act read with Section 9 of the Central Sales Tax Act whereby it was stated that the petitioner has defaulted for making payment of tax for the year ...
Tag this Judgment!Kali Kinkar Kundu Vs. Sadhan Chandra Dey and ors.
Court: Kolkata
Decided on: Feb-18-1970
Reported in: AIR1971Cal171,75CWN143
Arun K. Mukhekjea, J. 1. This Is an appeal against the judgment and order dated 25th July. 1968 of A. K. Sinha, J. by which his Lordship issued a Writ in the nature of Certiorari to quash a resolution made by the Regional Transport Authority, Bankura, on 27th September, 1965. 2. The short facts of the case are as follows: The appellant made an application for the grant of a stage carriage permit on the route from Bankura to Durgapore Railway Station via Beliatore. Sadhan Chandra Dey, Sunil Kumar Banerjee, Lakshmi Rani Dey, Bhola Nath Banerjee and Kalipada Dey, who are the petitioners in the application under Art. 226 of the Constitution, claimed to have jointly applied for the same permit. They say that they were desirous of forming a limited company for the purpose of carrying on a transport business under the name and style M/s. S. C. Dey & Co. (P.) Ltd. The application was made actually under the name and style of M/s. S. C. Dey & Co. (P.) Ltd. In the application, the names of the p...
Tag this Judgment!Ondal Coal Co. Vs. Sonepur Coal Fields Ltd. and ors.
Court: Kolkata
Decided on: Feb-18-1970
Reported in: AIR1970Cal391
1. This is an appeal against the judgment of A. N. Roy, J., (as he then was), dated January 20, 1966, by which the Rule obtained by the Respondents, Sonepur Coal Fields, was made, absolute, and the order of the Coal Board of May 17, 1963, which is at p. 31 of the Paper Book, was quashed. The present appeal is by the Ondal Coal Co., which was Respondent No. 4 in the Petition under Article 226 of the Constitution brought by the Sonepur Coal Co., (hereinafter referred to as the Petitioner Co.). 2. The Petitioner Co.'s case was that the Ondal Coal Co., a lessee of the disputed coal mines, granted a sub-lease in favour of the Petitioner Co., arid delivered possession on June 1, 1946, since when the Petitioner Co. has been in possession and has also fulfilled the other terms of the agreement of sub-lease, so that, the only interest now left with the Ondal Co., in the said Mines is the right to receive royalty from the Petitioner Co. The Petitioner's case, in the aforesaid circumstances, is t...
Tag this Judgment!A.K. Banerjee Vs. Deputy Secretary to the Government of India and ors.
Court: Kolkata
Decided on: Feb-18-1970
Reported in: [1971]79ITR707(Cal)
K.L. Roy, J.1. This is an application under Article 226 of the Constitution challenging the validity of a notice to show cause why the penalty of removal from service should not be imposed on the petitioner and also of a farther order oi punishment under Rule 13(iv) of the Central Civil Services (Classification, Controrand Appeal) Rules, 1957 (hereinafter referred to as ' the Rules '), with reversion of the petitioner to the next lower grade. The facts relating to the application are as follows i2. The petitioner entered service in the income-tax department on the 3rd November, 1930, as a lower division clerk and thereafter by gradual promotion was ultimately promoted to the post of Income-tax Officer, class I. on the 1st April, 1959. In June, 1961, the petitioner was posted as Income. tax Officer, ' B ' Ward, District 24-Parganas, and was directed to 'perform the functions of an Income-tax Officer in respect of all persons or classes of persons who have not been hitherto assessed or t...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »