Kolkata Court June 1972 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The State of West Bengal Vs. Mohamad Hanif
Court: Kolkata
Decided on: Jun-02-1972
Reported in: AIR1972Cal467,76CWN865
Amiya Kumar Mookerji, J. 1. These are two applications under Article 133(1) of the Constitution praying for Certificates for leave to appeal to the Supreme Court against the inclement and decree of a Division Bench of this Court dated 9th of November, 1970, passed in two appeals from Original Decree Nos. 296 and 377 of 1959. The said appeals were directed against an award given by the Arbitrator. 24-Parganas in a reference under Section 19 of the Defence of India Act, in respect of payment of terminal compensation. The premises No. 11, Canal South Road, also known as Pagladanga, was requisitioned including the land and structure under the Defence of India Rules. The said property was derequisitioned on 13th of August. 1946. The owner claimed terminal compensation to the tune of Rupees 609424/-. The Lands Hiring and Disposal Department of the Government assessed the compensation at Rs. 154515.50. The owner did not accept the department's assessment, as a result, the matter was referred ...
Commissioner of Income-tax and ors. Vs. Mahabir Prasad Poddar
Court: Kolkata
Decided on: Jun-02-1972
Reported in: [1974]93ITR215(Cal)
B.C. Mitra, J.1. The short points involved in this appeal and the other two appeals No. 155 of 1970 and No. 156 of 1970 are, firstly, whether the revenue has a statutory obligation to communicate to the first and second respondents the approval granted by the Commissioner of Income-tax for detention of books of account and documents seized under a warrant issued under Section 132(1) of the Income-tax Act, 1961, hereinafter referred to as the Act, and, secondly, whether an opportunity of being heard should have been given to the persons interested in the return of the books and documents before an order of approval is made by the Commissioner of Income-tax under Section 132(8) of the Act.2. On August 30, 1965, several officers of the income-tax department entered the office of the first respondent at 62, Bentinck Street, his chamber at 3, Bysak Digbi Lane, and his residence at 14/1, Hariram Goenka Street, on the authority of warrants of authorization issued under Section 132 of the Act....
- ‹ Prev
- 1
- Next ›