Kolkata Court July 1972 Judgments

Diamond Sugar Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court: Kolkata

Reported in: [1973]89ITR171(Cal)

Sabyasachi Mukharji, J.1. The petitioner in this application challenges a notice under Section 148 of the Income-tax Act, 1961, for the assessment year 1969-70. The said notice is dated 27th February, 1971. Originally there was assessment for the said year. Thereafter, there was an appeal and certain allowances were allowed to the petitioner. The said assessment had been sought to be reopened in this case under Clause (b) of Section 147 of the Income-tax Act, 1961. The petitioner alleges that there were no grounds or materials for the reopening of the said assessment and the income of the petitioner had not escaped assessment. In answer to the rule nisi, affidavit-in-opposition has been filed by one Mandayam Nayaka Krishnaswamy, Income-tax Officer, 'I' Ward, Companies District IV, Calcutta. In paragraph 12 of the said affidavit he has stated as follows :' (a) At the time of original assessment of the petitioner for the assessment year 1969-70 along with various papers and documents pro...

Sm. Sarajubala Das Vs. Jyoti Kamal Das

Court: Kolkata

Reported in: AIR1973Cal45

ORDER The suit is dismissed on contest but in the circumstances of the case no order is made as to cost. The decree will not, however, debar the legal guardian of the plaintiff from applying for letters of administration if so advised'. *****5. Being aggrieved by the said judgment and decree dated February 4, 1950, the instant appeal has been preferred in this Court on April 6, 1960 by the said Sarajubala. In spite of the fact of the dismissal of the suit, she challenged the findings of the trial Court on merits shortly noted before.6. Jamini Kanta the father and natural guardian of the minor Jyotikamal, filed an application being Act, VIII case No. 5 of 1960. On July 11, 1960 he was appointed certificated guardian of the person and property of the minor Jyotikamal.7. On August 5, 1960 Jyotikamal through his certificated guardian filed the cross-objection.8. On March 1. 1964 Jyotikamal attained majority. Applications were thereafter filed, moved and allowed in this Court. The guardian ...

Satsang and anr. Vs. Kiron Chandra Mukhopadhyay and ors.

Court: Kolkata

Reported in: AIR1972Cal533

ORDERHazra, J.1. The plaintiffs Satsang a registered society under the Societies Registration Act and Nani Gopal Chakra-barty, the Secretary. Satsang have made this application for interlocutory injunc-tion restraining the defendants. Kiron Chandra Mukhopadhava end Kumud Bandhu Bal and others from making any further reproduction or printing or publication of the works entitled 'Satyanusa-ran' 'Chhande-Surey-Sabar-Jibon' and 'Path-O-Patheo' or any of them or making any other or further copies or colourable imitation of the publications of the plaintiff No. 1 entitled 'Satva-nusaran' 'Anusruti' and 'Alochona Prasangey' and from selling or disposing of by way of trade or offering for sale any copies of the said works or any other copies or colourable imitations of the said publications of the Plaintiff No. 1 Satsang till the disposal of this suit and for appointment of a receiver in respect of all manuscripts, proofs, and other originals of the said works in their possession till the disp...

The Jay Engineering Works Ltd. Vs. M.G. Wagh and ors. Overruled

Court: Kolkata

Reported in: AIR1973Cal33,77CWN222

B.C. Mitra, J.1. This appeal is directed against a judgment and order dated November 20, 1970, by which the Rule Nisi obtained by the appellant was discharged.2. The appellant is a manufacturer and seller of Sewing Machines and Electric Fans, which are exported to various countries including the United Kingdom. Before April 19, 1962, goods manufacture ed by the appellant were consigned to Merchant Engineering Ltd., London, on outright sale basis. On and from April 1, 1902, these goods were despatched to Usha Sales (P) Ltd. in the United Kingdom with whom the appellant had entered into a selling agency agreement.3. According to the appellant the price of Sewing Machines in United Kingdom had to be reduced in order to boost up sales which had declined by reason of competition from Japan, and the other European countries. By two notices both dated November 5, 1966, under Section 19 (2) of the Foreign Exchange Regulation Act, 1947, (hereafter referred to as the Act), the Deputy Director. E...

Union of India (Uoi) Vs. Hind Galvanizing and Engineering Co. Pvt. Ltd ...

Court: Kolkata

Reported in: AIR1973Cal215

T.K. Basu, J.1. This is an appeal arising out of the judgment and order passed by Salil K. Roy Chowdhury, J., dated the 20th August, 1971, dismissing an application for stay of a suit under Section 34 of the Arbitration Act, 1940.2. Although the facts have been fully noted by the learned trial judge, they may be briefly recorded.3. The appellant Union of India accepted a tender of the respondent with regard to the supply of G, T. Steel tubes of particular specifications. The contract constituted by such acceptance of the tender contained the usual arbitration clause. The contract also contained a Price Increased Clause. The respondent preferred a claim against the appellant based on this clause relating to the increase in the price of steel. Out of this claim, the appellant allowed only a portion. Thereafter a notice under Section 80 of the Civil Procedure Code was served on the appellant for the balance of the claim and a suit was instituted in this Court on the 27th January, 1970 pra...

Manmal Bhutoria Vs. the State of West Bengal and ors.

Court: Kolkata

P.B. Mukharji, C.J.1. This AD-peal raises an interesting point. It is also a case of first impression.2. The appellant Manmal Bhutoria along with Major C. R. Bhattacharjee of the Indian Army was charged with an offence under Section 5 (2) of the Prevention of Corruption Act, 1947. Major Bhattacharjee was invalidated from the military service with effect from 14th February, 1966. He is no longer a public servant. by a notification in the Calcutta Gazette dated the 15th June. 1967 the State Government allotted the case of the State v. (1) Ex-major Chittaranjan Bhattacharjee and (2) Manmal Bhutoria to the Calcutta Fourth Additional Special Court on a report submitted by the Deputy Superintendent of Police, Central Bureau of Investigation, Special Division Calcutta dated the 27th May, 1967.3. The said report alleged that Ex-Major Bhattacharjee in collusion and conspiracy with the appellant Manmal Bhutoria, had accepted certain tenders from a fictitious nominee of the appellant for supply o...

In Re: Prafulla Chandra Mitra

Court: Kolkata

Reported in: AIR1973Cal99

ORDERHazra, J.1. The insolvent, in this case is one Prafulla Chandra Mitra. An order of adjudication was passed on February 16, 1971 by this Court on his own application. This application is made by thedecree-holder M/s. Coal Products Pvt. Ltd. for annulment of the order of adjudication dated February 16. 1971 under Section 21 of the Presidency Towns Insolvency Act. 1909 (Act III of 1909). The relevant portion of Section 21 is as follows:'Where, in the opinion of the Court, a debtor ought not to have been adjudged insolvent, or where it is proved to the satisfaction of the Court that the debts of the insolvent are paid in full, the Court shall, on the application of any person interested, by order annul the adjudication'.2. The case of the decree-holder. Coal Products Pvt. Ltd., is that the debtor in this case, ought not to have been adjudged Insolvent. The learned counsel for the petitioner Mr. B. K. Bachawat placed before me certain facts which appear from the petition and affidavits...