Kolkata Court July 1971 Judgments
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New Central Jute Mills Ltd. Vs. Commissioner of Wealth-tax, Central
Court: Kolkata
Decided on: Jul-07-1971
Reported in: [1973]90ITR458(Cal)
A.N. Sen, J.1. This is a reference under Section 27(1) of the Wealth-tax Act, 1957.2. The assessee, which happens to be the applicant herein, is a company and has three jute mills, namely. Central, Albion and Lothian. During the calendar year 1956, the assessee-company was also proposing to set up a plant for the manufacture of soda ash and ammonium chloride near Varanasi under the style ' Sahu Chemicals'. The assessment year in question is the year 1957-58 for which the relevant valuation date is December 31, 1956. The assessee filed a return disclosing net wealth of Rs. 1,40,818 as on 21st December, 1956. The assessee adopted the values of the plant, machinery and buildings at the written down value as per income-tax assessment, though the balance-sheet figures were much higher. The Wealth-tax Officer held that, in view of the defects involved in trying to value each asset it was not possible to resort to individual valuation of the assets and resorted to the ' global valuation ' of ...
Swapan Banerjee Vs. the State
Court: Kolkata
Decided on: Jul-07-1971
Reported in: 1972CriLJ71
N.C. Talukdar, J.1. This Rule is at the instance of the accused-petitioner. Swapan Banerjee alias Swapan Kumar Banerjee alias Kumar Swapan, for setting aside an order dated the 21st May, 1971 passed by Shri M. N. Das. Additional Chief Presidency Magistrate, Calcutta and for releasing him on bail.2. The facts leading on to the Rule can be put in a short compass. The accused-petitioner is one of the nine accused in a case under Section 302/34, Indian Penal Code for the alleged murder of Nepal Roy, M. L. A., on 30-3-71 at 292/6, Upper Chitpur Road. Calcutta. The investigation is still pending and some statements have been recorded under Section 161 of the Code of Criminal Procedure. Four of the accused are absconding. The accused-petitioner who was arrested on 8-4-71 and produced before the learned Additional Chief Presidency Magistrate. Calcutta, was in Police custody and thereafter is in Jail custody since 23-4-71. Prayers for bail made on his behalf on 23-4-71 and 21-5-71 were rejected...
Mihir Kumar Sarkar and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-05-1971
Reported in: AIR1972Cal8,75CWN831
P.B. Mukharji, C.J.1. This is an appeal from the judgment and order of Mr. Justice Anil Kumar Sen dated the 5th March, 1970, discharging the Rule obtained by the appellants.2. The appellants moved this court under Article 226 of the Constitution against the State of West Bengal, the Additional District Magistrate, 24-Parganas and the Collector (under West Bengal Act II) Alipore. In that application the appellants prayed inter alia for a writ of mandamus commanding the respondents to withdraw, recall and cancel the Order of requisition issued by the State of West Bengal on or about 5th November, 1969 and for incidental relief for injunction restraining the respondents, their officers and servants and agents from interfering with the possession of the appellants in respect of the said land notified. The appellants' challenge in this appeal is against the Government's Order of requisition of appellants' lands under the West Bengal Land (Requisition and Acquisition) Act, 1948.3. The facts ...
Jaidev JaIn and Co. Vs. the Union of India (Uoi) and anr.
Court: Kolkata
Decided on: Jul-05-1971
Reported in: AIR1972Cal253,76CWN153
ORDERA.K. Sinha, J.1. This Rule is obtained against an order rejecting petitioner's tender and accepting the one submitted by the respondent No. 3.2. Tenders were invited by the Chief Commercial Superintendent. Eastern Railway, for street collection and delivery of goods and parcels from Calcutta and Baranagore Booking Offices and also from several other stations. The petitioner as also others submitted their tenders in the form and manner indicated by the authorities. On 6th April, 1970, these tenders were opened in the presence of the petitioner when it was found that only two other tenders were received besides the petitioner's one, of respondent No. 3 and the other, of one Ram Kumar Agarwalla. Of these three tenders only two namely those of the petitioner and the respondent No. 3 were found in order but the rates quoted by the petitioner were lower than the rates quoted by the respondent No. 3. It is alleged that the tender submitted by the respondent No. 3 did not moreover conform...
Deputy Director of Tax Credit Vs. National Company Ltd.
Court: Kolkata
Decided on: Jul-05-1971
Reported in: 76CWN1,[1972]86ITR219(Cal)
P.B. Mukharji, C.J.1. This is a case of first impression on Tax Credit Certificate under Section 280ZC read with Section 280ZE(3) of the Income-tax Act, 1961. This is an appeal from the judgment and order of K. L. Roy J.2. The petitioner applied to the court for a writ in the nature of mandamus directing the respondents to forthwith give the petitioner tax credit certificates under the Tax Credit Certificate (Exports) Scheme, 1965, in respect of sale of jute goods including jute carpet backing cloth. The petitioner had also asked for a writ of certiorari to issue quashing the notification No. G. S. R. 865 dated 6th June, 1966, and notification No. G. S. R. 1226 dated 8th August, 1966. The application was moved on or about 5th day of December, 1967.3. B. C. Mitra J. issued a rule on the 7th day of December, 1967. K. L. Roy J. on or about 25th March, 1970, made the rule absolute.4. Two notifications which are the subject-matter of challenge are to be noticed now. The first notification i...
Hari Prasad Singh Vs. Commissioner of Income-tax, West Bengal and ors.
Court: Kolkata
Decided on: Jul-01-1971
Reported in: AIR1972Cal27
ORDERSabyasachi Mukharji, J.1. This is an application by an erstwhile Income-tax Officer under Article 226 of the Constitution challenging the order of suspension dated 2nd September 1965, the memorandum dated 9th September 1965 containing the charge-sheet against the said officer, the orders dated 30th April, 1966, 18th July, 1966, 3rd October, 1966, the enquiry report dated 29th March 1967, the show cause notice dated 29th April 1968 and the order of removal on the said officer dated 10th February 1969. The petitioner was appointed to officiate as an Income-tax Officer, Class II Grade III of the Income-tax Department, Calcutta, with effect from 22nd November 1954. Thereafter from 1956 to 1959 the petitioner served in various capacities in the districts of Bengal as Income-tax Officer as well as in Calcutta. In July 1959 the petitioner was made quasi-permanent and with effect from 8th April 1960 the petitioner was confirmed as the Income-tax Officer. On the 17th August 1960 the petiti...
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