Court : Kolkata
Reported in : AIR1974Cal363,78CWN686
Gupta, J.1. This is an appeal from a judgment of Sabyasachi Mukharji, J. by which he discharged the Rule nisi issued on an application under Article 226 of the Constitution. The application was made by the Commissioners of the Ranigunj Municipality seeking to have a notification issued by the Government of West Bengal in exercise of the powers conferred by Section 67-A of the Bengal Municipal Act 1932 rescinded by a Writ of Mandamus or any other appropriate Writ. The instant appeal has been preferred by the Commissioners of the said Municipality questioning the correctness of the order dismissing the Writ petition.2. The appellants were elected as commissioners of the Ranigunj Municipality in May, 1967. At a meeting held sometime in June, 1967 the Commissioners elected the office bearers of the Municipality and the first and the second appellant were respectively elected the Chairman and the Vice-Chairman of the Municipality. The appellants' term of office as Commissioners and office b...
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal69,78CWN144
ORDERN.C. Talukdar, J.1. This Rule brings to light an intriguing point of some importance. The Plaintiff is the Petitioner and the Rule is directed against an order dated 17-3-1973 passed by Shri M. Roy, Addl. District Judge, 7th Court, Alipore, Disk 24-Parganas, rejecting the Petitioner's application for staying Misc. Appeal No. 63 of 1973 (wrongly recorded as Misc. Case No. 63 of 1973), till the disposal of the Misc. Judicial Case No. 36 of 1973, pending before the learned District Judge, Alipore, Dist. 24-Parganas.2. The point involved arises in the back-drop of the following facts. The Plaintiff-Petitioner, who is a member of the Indian Administrative Service, filed Title Suit No. 332 of 1972 in the 2nd Court of the Munsif at Alipore on 4-12-1972 against the Damodar Valley Corporation and other Defendants for a decree for permanent injunction, restraining the Defendants from interfering and/or attempting to enforce an order dated 1-12-1972 purported to be an order of release, indic...
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal208
ORDERAmiya Kumar Mookerji, J.1. A consignment of 25' drums declared to contain Chinchona Fabrifuge belonging to the petitioner Eurasian Equipment and Chemicals Limited, was exported from Dum Dum Air Port to Amsterdam (Holand) by K. L. M. Flight No. 861 on October 12, 1970. The Customs Authority allowed the consignment to be loaded in the Aircraft after drawing representative samples from drums Nos. 10 and 18 in presence of one Hardip Singh. a representative of the Carrier KLM Royal Dutch Air Liners. On request of the Customs Officer at the Air Port, the said Hardip Singh telephoned two Directors of the petitioners' Company, Shri Lachmi Prosad Jajodia and Shri Manik Chand Jajodia to come over to the Air Port immediately to be present at the time of drawing samples from the consignment and furnishing guarantee bonds as required by the Customs Authority. The said two directors informed Hardip Singh that they would come over to the Air Port but insisted that the shipment must go on the sam...
Tag this Judgment!Court : Kolkata
Reported in : [1974]33STC292(Cal)
Debiprosad Pal, J.1. The petitioner is a private limited company and is a dealer in iron and steel goods and hardware. The petitioner as a dealer is assessed under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act). For the four quarters ending Chaitra, 1375 B.S., the petitioner sold iron and steel goods to different parties, some of which were registered dealers. The sales to the registered dealers of those goods were made either in cash or by cheques. The registered dealers who purchased the goods from the petitioner issued declaration forms against the purchases and on the basis of the said declaration forms obtained from the purchasing dealers the petitioner claims exemption in respect of those sales under Section 5(2) (a) (ii) of the Act. The Commercial Tax Officer while making the assessment for the said period by his order dated 23rd March, 1973, disallowed the claim of Rs. 2,20,739.61 made by the petitioner under Section 5(2)(a)(ii) of the Act. The re...
Tag this Judgment!Court : Kolkata
Reported in : 1974CriLJ1330
N.C. Talukdar, J.1. Two points of law, one relating to procedure and the other to merits, have been raised in this Rule obtained by the Superintendent and Remembrancer of Legal Affairs, Government of West Bengal, and directed against an order dated the 9th February, 1973, passed by Shri A. K. Dutta, Sub-Divisional Judicial Magistrate, Chandernagore. Dist. Hooghly, in C. R. Case No. 793 of 1972 under Section 92 of the Factories Act, 1948 (Act LXIII of 48).2. The facts leading on to the Rule can be put in a short compass. Shri K. K. Sengupta, Inspector of Factories, Serampore filed a petition of complaint before the learned Sub-Divisional Judicial Magistrate, Chandernagore on 14-9-1972 against five accused persons, including the two accused opposite parties, stating inter alia that the complainant is the Inspector of Factories, Serampore and filed the petition of complaint in his official capacity; that during his visit to the factory known as M/s. Samnuggur Jute Factory Co. Ltd., North ...
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal266
A.K. Sarkar, J.1. This suit has been filed by the plaintiff, Satish Chandra Mullick claiming inter alia a decree for damages assessed at Rs. 1 lakh; an enquiry into damages and decree for such sum as may be found due on such enquiry; for injunction; receiver and other reliefs.2. The case of the plaintiff is that until 29th November, 1958, he was employed as Cashier and head responsible clerk in the Cash Department of the defendant No. 2. Rallis India Ltd. During the entire periodof his employment under the defendant No. 2, the plaintiff continuously enjoyed reputation for honesty and trust-worthiness in respect inter alia of money matters. The defendant No. 1, Jagat Chandra Dutta was an employee of the said defendant No. 2 and served as a clerk in the cash department.3. On or about 27th September, 1958, the defendant No. 1, Jagat obtained a sum of Rs. 7,450/- by presenting a cheque to the United Bank of India Limited at its Clive Ghat Street Office. The said cheque was drawn in favour ...
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal210
ORDERDebi Prosad Pal, J.1. The petitioner in this application has challenged the notification issued under Section 4 and the declaration made under Section 6 of the Land Acquisition Act (hereinafter referred to as the Act) in respect of certain plots of land specified in the notification and situated in the village Ukhilapaikpara, within the jurisdiction List No. 56, P. S. Sonarpur, 24-Parganas. In the notification it is stated that the said land is likely to be needed for a public purpose, viz. for Hind Boys Academy, and the acquisition would be partly at the public expense and partly with the expense of Ramkrishna Mission. The petitioner's residence named as 'Ananda Bhavan' covering C. S. Plots Nos. 317 to 329, 331, 338 to 346, 352 to 360, 1094 and 1095 and parts of C. S. Plot Nos. 312, 313, 316, 361 and 365 in Mouza Ukhilapaikpara within P. S. Sonarpore is included in the said notification dated 20th April, 1965, issued under Section 4 of the Act. The petitioner thereafter preferred...
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal274
ORDERDebi Prosad Pal, J. 1. These two applications moved under Section 115 of the Code of Civil Procedure are taken up together and are disposed of by one common order as the facts and the point involved in both the applications are common. The facts which have given rise to the present dispute are as follows: The petitioner Dr. S. C. Law is a member of the Governing Body of the Calcutta Medical Aid and Research Society (hereinafter referred to as the Society) which runs K. S. Roy T. B. Hospital, Jadavpur. A meeting of the Governing Body of the said Society was convened to be held on the 8th April, 1970, at the residence of late Pashupati Nath Ghosh, the then President of the Society at 5-30 P. M. A General Meeting of the said Society was also stated to have been convened on the same day and at the same place for the purpose of electing the office-bearers of the Society. It is alleged that the meeting of the Governing Body was duly held at the appointed date but as the said meeting con...
Tag this Judgment!Court : Kolkata
Reported in : [1978]111ITR729(Cal)
A.N. Sen, J.1. In this application under Section 256(1) of the Income-tax Act, 1961, read with Section 19 of the Super Profits Tax Act, 1963, the following questions of law have been referred to this court : '(1) Whether, on the facts and circumstances of the case, the Tribunal was right in allowing the claim for deduction of the annual sum of Rs. 4 lakhs only to the extent allowed by it in the corresponding income-tax appeal (b) Whether the Tribunal was right in not treating the following three items as 'reserve' within the meaning of Rule 1 of the Second Schedule to the Super Profits Tax Act, 1963, for the purpose of computing the capital of the assessee-- (a) provision for taxation (b) proposed dividend (c) provision for bonus? '2. In view of our decision in Income-tax Reference No. 169 of 1969 [Braithwaite & Co. (India] Ltd. v. Commissioner of Income-tax : [1978]111ITR542(Cal) ] covering the question No. 1, raised in the present reference, we must hold for reasons stated in our ju...
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal296,78CWN61
B.C. Mitra, J.1. On December 3, 1949. the first respondent invited applications for grant of a mining lease under the Mineral Concession Rules, 1949 (hereafter referred to as the 1949 Rules). These Rules were framed by the Central Government in exercise of powers under Section 5 of the Mines and Minerals (Regulation and Development) Act, 1948 (hereafter referred to as the 1948 Act). Both the Act and the Rules were subsequently replaced by the Mines and Minerals (Regulation and Development) Act, 1957 (hereafter referred to as the 1957 Act) and the Mineral Concession Rules, 1960 thereafter referred to as the 1960 Rules).2. In answer to the invitation, the appellant applied for grant of a mining lease on December 6, 1949, for 93 and odd acres of land in Village Gurda, P. S. Chamakpur, District Keonjhar, Orissa. The appellant's application along with those of others was considered by the first respondent and by an order dated May 16. 1955, the first respondent directed grant of a mining le...
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