Kolkata Court May 1973 Judgments
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The State of West Bengal Vs. Phanindra Kumar Kundu and ors.
Court: Kolkata
Decided on: May-10-1973
Reported in: AIR1973Cal441
A.K. Sinha, J.1. This appeal is by the State of West Bengal against the judgment and decree of the Additional District Judge, Howrah, arising out of a Reference Case under Section 18 of the West Bengal Land Acquisition Act briefly in the following circumstances:--The claimants-petitioners were the owners of certain lands together with building comprising more or less an area 35 cottahs 6 chattacks 12 sq. ft. situate on Telkalghat Road now known as Nityadhan Mukherjee Road within the municipal area of Howrah. By a notification dated 21-11-45 under Section 4 of the Land Acquisition Act (1 of 1894) the above premises were notified for acquisition and declaration was published in the Calcutta Gazette dated 14-6-51. The Special Land Acquisition Collector, Howrah, gave an award on 29-8-52 of a total sum of Rs. 57,477-7-3 on land and Rs. 22,493-3-0 on the buildings and other structures standing on a portion of such land with additional statutory compensation of 15% amounting in all to Rs. 91,...
Commissioner of Income-tax Vs. Kanak Investments (Pvt.) Ltd.
Court: Kolkata
Decided on: May-09-1973
Reported in: [1974]95ITR419(Cal)
Sabyasachi Mukharji, J.1. In this 'case the following question has been referred to us under Section 66(1) of the Indian Income-tax Act, 1922 :' Whether, on the facts and in the circumstances, the Tribunal was right in holding that the composite rent received by the assesses from itstenants should be split up and the amount attributable to the property only should be assessed under Section 9(1) of the Indian Income-tax Act, 1922, while the amount attributable to the amenities provided by the assessee to the tenants should be assessed under Section 12 of the said Act?'This question has been referred in respect of the assessment years 1958-59 and 1959-60, for which the corresponding previous years were the calendar years ended on 31st December, 1957, and 31st December, 1958. The assessee is a private limited company owning property at 41, Chowringhee Road, Calcutta, known as Kanak Building, which has been let out to various tenants mostly under agreements of lease. To these tenants, the ...
Subol Mondal and anr. Vs. the State and anr.
Court: Kolkata
Decided on: May-07-1973
Reported in: 1974CriLJ176
A.K. De, J.1. Opposite Party No. 2 filed a complaint before Shri R. K. Bhattacharyya, Sub-divisional Magistrate, Basirhat, on 15-1-72 against the petitioners and others. Shri R. K. Bhattacharyya took cognizance of the offence on that complaint, examined the complainant on oath; postponed issue of process, and under Section 202 of the Code of Criminal Procedure directed an inquiry to be made by Shri N. K. Saha, Magistrate, First Class, with report to him. Shri N. K. Saha held the inquiry, as directed, and submitted his report to the Sub-divisional Magistrate on 28-2-72 recommending issue of summons. On 8-3-72, the Subdivisional Magistrate was absent. Shri N. K. Saha, Magistrate, First Class, who held the inquiry, considered his own report and issued warrants of arrest against the petitioners under Sections 395/397 of the Indian Penal Code. He fixed 9-5-72 for appearance of the accused persons. One of them, one Ranjan Kumar Mondal, filed an application before the Sub-divisional Magistrat...
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