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Kolkata Court November 1973 Judgments

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Nov 27 1973

Brijlal and Co. Vs. Madhya Pradesh Electricity Board

Court: Kolkata

Decided on: Nov-27-1973

Reported in: AIR1975Cal69

ORDERS.A. Masud, J. 1. This is an application on behalf of the defendant-respondent under Section 10 of the Code of Civil Procedure, 1908 for stay of the plaintiff's suit in this Hon'ble Court. The relevant facts are stated as follows.2. In 1970 Madhya Pradesh Electricity Board, a statutory body, hereinafter described as 'the Board', had invited tenders for the supply of galvanised bolts and nuts for high tension and transmission lines. The terms and conditions of supply, specification of the bolts and nuts and quantity were contained in the Board's specification (1) 'Project TR-47'. The plaintiff M/s. Brijlal and Company a registered partnership firm at 22, Burtolla Street, Calcutta, hereinafter described as 'the Contractor' duly submitted its tender which was accepted by the Board. Free samples of bolts and nuts were submitted fay the Contractor to the Board. The said samples were approved and formal order was placed by the Board on 30th October. 1970. It was agreed between the parti...


Nov 26 1973

Radheshyam Saraf Vs. Registrar of Assurance, Calcutta and ors.

Court: Kolkata

Decided on: Nov-26-1973

Reported in: AIR1974Cal280

ORDERDebi Prosad Pal, J.1. By a Deed of lease dated 17th February, 1950, the respondent No. 2, Maharaja Dhiraj Uday Chand Mohatab is stated to have granted a lease in perpetuity to Udaynagar Private Ltd., the petitioner No. 2 certain lands which comprise inter alia of Premises Nos. 2/3 & 2/4, Judges Court Road. It is stated that one of the conditions of the said covenant of lease was that the petitioner No. 2 would within 10 years invest a sum of not less than Rupees twelve lakhs on the said lands and develop the same. It is not necessary to set out the various other clauses of the said Indenture for the purpose of the present application. Subsequent to the said Deed of lease, the lessor and the lessee, to avoid disputes and differences is stated to have agreed that the petitioner No. 2 would surrender its leasehold interest in respect of land measuring 3 bighas 18 cottahs 2 Cbittaks and 27 sq. ft. and being premises Nos. 2/3 and 2/4, Judges' Court Road and the lessor would release and...


Nov 19 1973

Kalyan Bhadra Vs. Union of India (Uoi) and ors.

Court: Kolkata

Decided on: Nov-19-1973

Reported in: AIR1975Cal72

ORDERS.C. Ghose, J.1. This is an application made by the Secretary of the Automobile Association of Eastern India for inter alia the issue of a Rule nisi calling upon the respondents to show cause as to why a writ in the nature of mandamus to rescind or recall or withdraw the Ordinance enhancing the prices of inter alia Petrol, Kerosene and Cylinder Gas with effect from November 3, 19-73, should not be directed to be issued. The petitioner also prays for the issue of a Rule nisi directing the respondents to show cause as to why a writ in the nature of certiorari should not issue for quashing the said impugned Ordinance.2. The petitioner prays for interim injunction restraining the respondents from giving any further effect to the provisions of the said impugned Ordinance.3. When the application was moved ex parte on November 13, 1973 I directed the petitioner to serve copies of the petition on the respondents through their Solicitors in Calcutta. After serving the respondent Union of I...


Nov 19 1973

West Bengal Press Workers and Employees Union Vs. Eighth Industrial Tr ...

Court: Kolkata

Decided on: Nov-19-1973

Reported in: (1974)IILLJ404Cal

Debi Prosad Pal, J.1. M/s. West Bengal Press Workers and Employees Union (hereinafter referred to as the union) is the petitioner in this application and has challenged an award made by the 8th Industrial Tribunal, West Bengal on a dispute between Messrs. Cardboard Industrial and Printing Co. (hereinafter referred to as the company) and their workmen represented by the union. The dispute which was referred to the Tribunal under Section 10 of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act) was as follows:(1) Whether the lock-out of the firm from May 6, 1969 is justified? To what relief, if any, are the workmen entitled ?(2) Whether the workmen are entitled to wages for the period from October 7, 1968 to October 27, 1968?At the time of the hearing the company raised a preliminary point that the reference is not legally maintainable as there has been a closure of the factory. The union resisted such a plea on the ground that such a contention falls outside the scope...


Nov 16 1973

Jatia Estates Private Ltd. Vs. Tax Recovery Officer and ors.

Court: Kolkata

Decided on: Nov-16-1973

Reported in: 78CWN200,[1974]95ITR343(Cal)

Amiya Kumar Mookerji, J. 1. This appeal is by the assessee-company and it is directed against the judgment and order of B.C. Mitra J. dated June 7, 1971, discharging a rule nisi obtained by the appellant upon the view that, as the appellant failed to adopt and pursue the alternative remedy which was available to it, a writ-court ought not to grant it any relief under Article 226 of the Constitution. 2. The appellant-company is the owner of premises No. 21, Rup Chand Roy Street, Calcutta. The company made default in payment of income-tax in respect of three assessment years 1964-65, 1965-66 and 1966-67. Four certificates under Section 222 of the Income-tax Act, 1961, were forwarded by the Income-tax Officer to the Tax Recovery Officer. In execution of the said certificates, the Tax Recovery Officer attached the said premises No. 21, Rup Chand Roy Street, Calcutta. According to the appellant, it had paid in three instalments a total sum of Rs. 30,000 towards the claim under the said cert...


Nov 14 1973

National Tobacco Co. Vs. Fifth Industrial Tribunal

Court: Kolkata

Decided on: Nov-14-1973

Reported in: (1974)IILLJ399Cal

Debi Prosad Pal, J.1. The petitioner Messrs. National Tobacco Co. of India Ltd. has challenged the order passed by the 5th Industrial Tribunal, West Bengal on a reference under Section 36A of Industrial Disputes Act (hereinafter referred to as the Act). It is necessary to refer to the circumstances which led to the said reference under the Act. The workmen of the petitioner company raised an industrial dispute on various conditions of service against the employer. By an order dated 21-7-1961 the Government of West Bengal referred the dispute for adjudication to the 5th Industrial Tribunal, One of the disputes being issue No. 5 related to the dearness allowance to be paid for all categories of workmen. The Tribunal made an award on 26th April, 1965 which was published in the Calcutta Gazette in its issue dated 10th June, 1965. The award fixed the rate of dearness allowance as per basis fixed by the Minimum Wage Committee and linked with the cost of living index. The workmen preferred an...


Nov 08 1973

Sudhir Chatterjee and Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Nov-08-1973

Reported in: [1978]111ITR911(Cal)

A.N. Sen, J. 1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the following question has been referred by the Tribunal to this court :'Whether, on the facts and in the circumstances of the case, any larger dividend than Rs. 12,000 declared by the assessee-company could have reasonably been distributed within the meaning of Section 23A of the Indian Income-tax Act, 1922, and the application of Section 23A of the 1922 Act was in accordance with law ?'2. The statement of the case relates to the assessment year 1954-55, the previous year being the financial year ended on March 31, 1954. The facts recorded in the statement of the case may be noticed. The assessee is a private limited company. The assessee is not exempt from the operation of the provisions of Section 23A of the Indian Income-tax Act, 1922, and it is not in dispute that in appropriate cases the provisions of Section 23A may be applied to the assessee. In the year 1954-55, the distributable surplus ...


Nov 08 1973

Commissioner of Income-tax and ors. Vs. Santosh Debi Chamaria

Court: Kolkata

Decided on: Nov-08-1973

Reported in: AIR1974Cal295

Sankar Prasad Mitra, C.J.1. In this appeal the appellant has not complied with the undertakings given to this Court at the time of obtaining leave to file the Memorandum of Appeal. The order appealed against was passed by Mr. Justice T. K. Basu on the 13th March, 1970. An application was made for a certified copy of the order of Mr. Justice T. K. Basu on the 16th March, 1970. The Memorandum of appeal was filed on 22nd May, 1970 without the certified copy of the order but on three undertakings, viz. (1) the applicants shall file the certified copy of the order within the period of limitation, (2) the applicants shall cause the order passed on 22nd May, 1970 to be drawn up and included in the paper book to be filed and (3) the applicants shall cause a list of dates relevant to the question of limitation to be prepared and shall include the same in the paper book. An interim order was also obtained on 22nd May, 1970.2. Then, on the 11th June, 1970 the Court of Appeal made an order for con...


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