Kolkata Court August 1971 Judgments
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KutubuddIn Ahammed and ors. Vs. Kashim Ali and anr.
Court: Kolkata
Decided on: Aug-10-1971
Reported in: AIR1972Cal293,76CWN57
ORDERAmiya Kumar Mookerji, J.1. This Rule was obtained by the petitioners against an appellate order of the learned Munsif, rejecting the petitioners' application for pre-emption under Section 8(1) of the West Bengal Land Reforms Act, 1955.2. One Hazi Fakiruddin, since deceased, the father of the petitioners Nos. 1-7 and husband of petitioner No. 8, was a co-sharer tenant with respect to the land in khaitan No. 235 in mouja Chandpur in the district of Malda. The opposite party No. 4, another co-sharer, on 5th of April, 1965, transferred. 223/4th acre of land out of the lands in the aforesaid khaitan to opposite party nos. 1-3, who are neither co-sharers nor raiyats possessing adjoining land of the said khaitan, for a consideration of a copy of Holi koran, under a deed described as 'Heba-bil-ewaz'. For the purpose of registration the said deed was valued at Rs. 1,000/-. The said Hazi Fakiruddin, thereafter, made an application on 11th of June, 1965, to the Revenue Officer praying pre-em...
West Laikdihi Coal Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-09-1971
Reported in: [1973]87ITR501(Cal)
Sankar Prasad Mitra, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The question is whether the assessee, had to create a reserve fund out of its profits to be eligible for development rebate, under Section 10(2)(vib) of the Indian Income-tax Act, 1922.2. Let us, therefore, at the outset, set out the relevant provisions of the Act. These provisions are :' 10. Business.--(1) The tax shall be payable by an assessee under the head ' Profits and gains of business, profession or vocation ' in respect of the profits or gains of any business, profession or vocation carried on byhim. (2) Such profits or gains shall be computed after making the following allowances, namely :--. .... (vib) in respect of. .... new machinery or plant installed after the 31st day of March, 1954, which is wholly used for the purposes of the business carried on by the assessee, a sum by way of development rebate in respect of the year ..... of the installation of the machinery or pla...
Dhanomoy Thapa Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-06-1971
Reported in: AIR1972Cal1
ORDERAnil Kumar Sen, J.1. This writ petition is being heard on notice to the respondents and on contest by them. In this application the petitioner is disputing the validity of a proceeding under the West Bengal Public Land (Eviction of Unauthorised Occupants) Act, 1962 and an order dated July 5, 1971 passed by the Appellate Tribunal under Section 7 of the Act.2. Facts are shortly as follows: On an application by the Commissioner of Police, Calcutta a proceeding under Section 3 of the West Bengal Public Land (Eviction of Unauthorised Occupants) Act 1962 (hereinafter referred to as the said Act) was initiated against the present petitioner. The dispute relates to plot No. 54 in the Cossipore/Chitpore open space at Talla Park since renumbered as No. 6, Talla Park Avenue. There is no dispute that this plot which belongs to respondents Nos. 7 to 9 is still under requisition by State of West Bengal. In the said proceeding under Section 3, on a due notice issued to the petitioner the collect...
Gostha Behar Ghose Vs. University of Calcutta
Court: Kolkata
Decided on: Aug-06-1971
Reported in: AIR1972Cal61
ORDERAnil Kumar Sen, J.1. This Rule was issued on a Writ petition. The dispute involved is one over reconstitution of the governing body of Nandalal Ghose B. T. College on the enforcement of the Calcutta University First Statutes, 1966 (SC) (hereinafter referred to as the First Statutes).2. The first two petitioners are the shebaits of Sri Sri Lakhi Janardan Thakur. By a deed dated May 17, 1968 they conveyed certain lands and a two storied building to petitioners 3 to 5 and respondents 5 and 9 as trustees for setting up a B. T. College to be named after late Nandalal Ghose, the father and grandfather of the petitioners 1 and 2 respectively. Under the said deed the settlees were constituted members of a provisional committee who would establish the college contemplated by the trust. But the deed further provided that after such establishment the committee or the governing body of the college would be formed according to law, rules and regulations of the University of Calcutta for the ma...
Rameswar Sirkar Vs. Income-tax Officer, a Ward and ors.
Court: Kolkata
Decided on: Aug-06-1971
Reported in: [1973]88ITR374(Cal)
Sabyasachi Mukherji, J. 1. The petitioner carries on business under the name and style of Messrs. P. B. Sirkar & Sons, at 89, Chowringhee Road, Calcutta. The petitioner stated that the business styled as Messrs. P. B. Sirkar & Sons, at 89, Chowringhee Road, Calcutta, was started as a proprietary concern by one Gour Mohan Sirkar, who, it is further stated,met with a tragic death as a result of gun shot wounds in the year 1957. After the death of Gour Mohan Sirkar serious differences and disputes arose according to the petitioner amongst the members of the family consisting of the heirs of the said Gour Mohan Sirkar, namely, Sm. Chhabi Rani Sirkar and others, Jagatjyoti Sirkar, Ratanlal Sirkar, Kanchanlal Sirkar, Rameswar Sirkar and the youngest brother and also their mother, Smt. Sarashi Bala Sirkar. Rameswar Sirkar is the petitioner in this case. Smt. Sarashi Bala Sirkar, it is stated, filed a partition suit as a result of the said dispute in this court in February, 1957, being Partiti...
Kalyanji Mavji and Co. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-05-1971
Reported in: [1973]87ITR228(Cal)
A.N. Sen, J. 1. A short, though not quite simple, question of law arises for consideration in the present reference. The question, whether a particular expenditure is of a capital nature or not, may prove ticklish and intricate in the facts of a particular case. In the instant reference, such a question falls for determination. The point for consideration in the present reference is whether the expenditure incurred by the assessee on renovating the buildings, reconditioning the machinery and clearing the land of debris in one of its collieries, known as South Samla Colliery, for restarting the operation of digging coal therefrom, after a long lapse of time, during which period this colliery had remained under military occupation, is in the nature of capital expenditure or not.2. The assessee is a registered firm which owned several collieries in West Bengal and Bihar. One of such collieries owned by the assessee is known as South Samla Colliery. South Samla Colliery was under military ...
The Supdt. and Remembrancer of Legal Affairs. West Bengal on Behalf of ...
Court: Kolkata
Decided on: Aug-03-1971
Reported in: 1972CriLJ544
N.C. Talukdar, J.1. This Rule is at the instance of the Superintendent and Remembrancer of Legal Affairs, West Bengal on behalf of the State of West Bengal for setting aside two orders dated the 12th April. 1971 passed by Shri D. K. Mahavalam. Sub-Divisional Magistrate, Barrackpore and the 28th April. 1971 passed by Shri K. P. Das. Magistrate. 1st class. Barrackpore, in Baranagar P. S. Excise Case No. 481 of 9-8-70. (The State v. Pal Singh) directing the return of the lorry No. WBK 1554 to the opposite party.2. The facts leading on to the Rule are short and simple and can be. put in a brief compass. The dispute centres round the disposal of a lorry No. WBK 1554. seized by the police near the Baranagar P. S. on 6-8-70 while proceeding towards Calcutta. The lorry was detained in the police-station and on a search made on 9-8-70 gania worth Rs. 1.20.000/- was recovered from the said lorry along with some other articles namely ginger and tea chests. The lorry is alleged to have been coming...