Kolkata Court January 1972 Judgments
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Haji Munna Mia and Co. Pvt. Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jan-13-1972
Reported in: AIR1972Cal185,76CWN301
Salil Kumar Datta, J.1. This Rule is directed against an Order No. 87 dated 11-2-1971 passed by the learned Subordinate Judge. Fourth Court Alipore dismissing the application of the petitioner defendant No. 2 dated 29-11-1969. The facts of the case are as follows:--The plaintiff, Union of India instituted a suit on 21-7-1964 being title suit No. 68 of 1964. renumbered Title Suit No. 78 of 1968 on the allegation that the defendant No. 1 Sk. Munna Mia, a businessman, was found liable on account of income-tax for over Rs. 3.26 lakhs for the assessment years 1946-1947 to 1949-1950. On account of non-payment, four certificate cases were initiated and during the pendency of the certificate proceedings, the defendant No. 1. to defraud the Government of its said dues, transferred by several documents various immoveable properties to a private company, the defendant No. 2, the petitioner before us. This company was formed with his family members, the consideration of the transfers being shares ...
Lakhmani Mewal Das Vs. Income-tax Officer, 'i' Ward and Ors.
Court: Kolkata
Decided on: Jan-13-1972
Reported in: [1975]99ITR296(Cal)
Arun K. Mukherjea J. 1. In the present application which has been referred to us under Chapter V, rule 2, of the Original side Rules of this High Court the petitioner has challenged the validity of a notice issued under Section 148 of the Income-tax Act, 1961, for the purpose of reopening an assessment of the income of the petitioner for the assessment year 1958-59.2. The petitioner was assessed for the assessment year 1958-59, under Section 23(3) of the Indian Income-tax Act, 1922, on 14th June, 1960, when his total income was computed by the respondent No. 1 at Rs. 37,872. In the year of assessment the Income-tax Officer allowed the deduction of a sum of Rs. 15,991 by way of expenses claimed by the assessee. The expenses that were allowed appear from page 13 of the paper book and include one item of Rs. 10,494-4-3 by way of interest. A complete list of the creditors to whom interest had been paid on account of loans taken from them appears from pages 15 to 16 of the paper book. The p...
Shyamlal Sen and Co. and ors. Vs. the State
Court: Kolkata
Decided on: Jan-11-1972
Reported in: 1972CriLJ942
S.K. Chakravarti, J.1. This appeal is at the instance of a firm M/s. Shvamlal Sen & Co. and three of its four partners. The fourth partner is a minor and so was not prosecuted. On the 21st May 1965 a party of Customs Officials led by Sri Julka (PW 7). the Assistant Collector and Superintendent Preventive Service, Customs. Calcutta. raided the premises No. 7. Nalini Seth Road in which the firm has its office and shop and the appellants Nos. 2-4 the partners were found in the office room in the first floor of the premises. It has been alleged on behalf of the prosecution that during the search in a room on the terrace namely the second floor of the premises. a bundle was recovered which. on opening was found to contain 142 pieces of round shaped (size of a mohur) gold discs each weighing about one tola and valued at about Rs. 8.876/-. It has not been challenged that there has not been any declaration given by or on behalf of the firm (accused no. 1) regarding this gold and the evidence u...
Pradeep and Co. Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Jan-10-1972
Reported in: AIR1973Cal131,76CWN746
ORDERA.K. Sinha, J. 1. This Rule is obtained by the petitioner for quashing an order imposing penalty and confiscation of a motor car under the Customs Act, 1962 (referred to herein as the Act).2. The petitioner who claims to be the owner of a motor vehicle (Ambassador car) registration No. W. B. F. 8610 under a hire purchase agreement of June 16, 1968 (sic) agreed to let on hire to the respondent No. 5 on payment of certain monthly instalments with option to the hirer to purchase the car in instalments of a total sum of Rs. 15,000/- with a condition inter alia to terminate the agreement and to recover possession of the car in case of default in payment of instalment. On or about April 9, 1967, this car was seized for carrying smuggled goods containing about 98 Kgs. of Cinnamon at Barasat. Ultimately, an adjudication proceeding was started by the Customs Authorities.3. On or about 4th April'. 1969, the petitioner filed a suit No. 818 of 1969 in the Original Side of this Court for a dec...
Raymon Engineering Works Ltd. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jan-07-1972
Reported in: AIR1972Cal281
ORDERS.C. Ghose, J.1. This application has been made by the Union of India inter alia for stay of the suit No. 4009 of 1969 (Raymon Engineering Works Ltd. v. Union of India) instituted in this Court by the respondent, Raymon Engineering Works Ltd.2. The said suit was filed by the Raymon Engineering Works Ltd. inter alia for a declaration that letters dated 17th February, 1965, 27th February, 1965, and 18th November, 1965, mentioned in paragraphs 20 and 38 of the plaint are void, inoperative and not binding upon the plaintiff. The plaintiff has also prayed for delivery and cancellation of the said letters.3. The plaintiff in the said suit has claimed also a decree for Rupees 32,33,391.08 P, alternatively an enquiry into the compensation and damages and decree for such sum as would be found due. The money part of the claim of the plaintiff in the plaint has been made on the basis of three several contracts entered into by and between the respondent and the petitioner whereby the responde...
Sisir Kumar Chandra and anr. Vs. Sm. Monorama Chandra and ors.
Court: Kolkata
Decided on: Jan-07-1972
Reported in: AIR1972Cal283
ORDERHazra, J. 1. Two brothers Sisir Kumar Chandra and Manick Lal Chandra have made this application for injunction restraining their step-mother Sm. Monorama Chandra from selling premises No. 21 Dr. Jagabandhu Lane Calcutta in execution of the decree dated September 7, 1946 passed by this court in Testamentary Suit No. 10 of 1948 (Shyamlal Malakar v. Sm. Monorama Chandra), The petitioners are praying that the order dated March 11, 1969 for sale of premises No. 21 Dr. Jagabandhu Lane, obtained by Sm. Monorama Chandra in execution of the decree dated September 7, 1948 be stayed pending the hearing of the suit 2. The suit in which this Interlocutory application has been made was filed by the petitioners on April 29, 1971 against Sm. Monorama Chandra and others, inter alia, for a declaration that the consent decree dated September 7, 1948 passed in Testamentary Suit No. 10 of 1946 by this Court is a nullity and not binding upon the petitioners and the same be set aside or cancelled, stay ...
Benarasi Prosad Sharma and ors. Vs. Bhagwan Choudhury and ors.
Court: Kolkata
Decided on: Jan-07-1972
Reported in: AIR1972Cal291
ORDERS.C. Ghose, J. 1. On or about December 19,1968, a suit was filed in this Court by the respondent, Bhagwan Choudhury, against the petitioner, Smt. Fulla Devi Sharma and Basdeo Prosad Sharma, as partners of a firm Shree Ganesh Electric Works as well as the said Shree Ganesh Electric Works inter alia for the specific performance for an alleged agreement entered into by the defendants partners of the said firm, to sell the said firm to the respondent at and for the sum of Rs. 40,000/-. In the alternative the respondent claimed in the same suit refund of the sum of Rs. 10,000/-being earnest and/or consideration paid under the said contract for sale of the said firm together with interest at 12% per annum and damages and other reliefs. The said suit has been numbered as suit No. 3243 of 1968 (Bhagwan Choudhury v. Shree Ganesh Electric Works and Ors.). The petitioner duly filed his written statement denying the contract for sale of the said business but admitting the receipt of the sum o...
Sheikh HossaIn Vs. Mst. Naubahar Bibi
Court: Kolkata
Decided on: Jan-07-1972
Reported in: AIR1972Cal446,76CWN397
ORDERAnil Kumar Sinha, J.1. This Rule is directed against an order striking out the defence of the defendant petitioner under Section 17 (3) of the West Bengal Premises Tenancy Act, 1956 (hereinafter referred to as the Act).2. A suit has been filed by the plaintiff (alleging that she is the owner by purchase of premises No. 13 Gangadhar Babu Lane Calcutta) for ejectment of the defendant who is in occupation of one ground floor room of the above premises at a monthly rental of Rs. 50/- as a tenant on the ground of default of payment of rent since May 1966 and on the further ground that the room is reasonably required by the plaintiff for building and rebuilding purposes and also for her own use and occupation. The defendant petitioner appeared and since then he is contesting the suit by filing written statement He has also deposited rents for May 1966, October 1966 and July, 1969 within one month from the date of service of summons with an application under Section 17 (1) of the Act, wi...
Keshab Chandra Datta Vs. Ballygunge Estate Pvt. Ltd.
Court: Kolkata
Decided on: Jan-06-1972
Reported in: AIR1972Cal221,76CWN281
Sankar Prasad Mitra, J. 1. This Rule has been obtained against order No. 42 dated the 23rd October, 1971 in Miscellaneous Case No. 28 of 1971 (arising out of Title Suit No. 58 of 1970) passed by the Second Subordinate Judge, Alipore. It appears that on the 17th August, 1970, the plaintiff instituted a suit for specific performance of contract for transfer of Aleya Cinema to the plaintiff and, alternatively, for a decree for Rs. 1,12,314.83 and for other reliefs. On November 25, 1970 an ex parte decree was passed in the Suit. The defendant, by this decree, was directed to execute and register a Deed of Transfer in respect of the said Cinema. The decree was sealed and signed on the 5th December. 1970. On January 27, 1971 notice of the Title Execution Case No. 3 of 1971 was stated to have been served on the defendant. Since the defendant did not appear, on the 27th February, 1971, the Court executed an Indenture of Conveyance. On the 1st March, 1971 the conveyance was registered. 2. On Ap...
Commissioner of Income-tax Vs. Hoosen Kasam Dada (India) Ltd.
Court: Kolkata
Decided on: Jan-06-1972
Reported in: [1973]91ITR453(Cal)
P.B. Mukharji, C.J.1. The Tribunal referred this question as in its opinion a question of law arises on the facts of this case. The question of law in the statement of the case referred to is as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reassessment proceedings under Section 34(1)(a) of the Indian Income-tax Act, 1922, were not validly initiated 'The facts of the case may be stated briefly at the outset. It relates to the assessment year 1955-56 and the corresponding previous year ended on the 30th June, 1954. The only question before the Tribunal relates to the validity of reassessment under Section 34(1)(a) of the Income-tax Act of 1922 for the assessment year 1955-56. The original assessment was made by the Income-tax Officer on a total income of Rs. 83,606. This was reduced in appeal to Rs. 67,092. Subsequently the Income-tax Officer reopened the assessment and in the reassessment that followed he included the ...
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