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Kolkata Court March 1974 Judgments

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Mar 04 1974

Mahabir Prasad Poddar Vs. Income-tax Officer, b Ward and ors.

Court: Kolkata

Decided on: Mar-04-1974

Reported in: [1976]102ITR478(Cal)

Sabyasachi Mukmarji, J.1. The facts in this case lie within a short compass. It appears that the income-tax department found large sums of money to have been paid to one Mahabir Prasad Poddar in course of business. The amount involved is about Rs. 35 lakhs. Enquiries revealed that Mahabir Prasad Poddar was never assessed to tax in any capacity. The income-tax department was not aware as to who this Mahabir Prasad Poddar was. In the premises, notices were issued under Section 139(2) of the Income-tax Act, 1961, for the assessment year 1962-63, on the information that the said Mahabir Prasad Poddar had received Rs. 2,33,763.53 from the Indian General Navigation and Railway Co., Calcutta. On January 16, 1963, Mahabir Prasad Poddar was examined under Section 131 of the Income-tax Act, 1961. Thereafter, on February 19, 1963, notices under Section 148 of the Income-tax Act, 1961, were issued in respect of the assessment years 1958-59 to 1961-62 and on March 7, 1963, notices under section 148...


Mar 01 1974

Mst. Chameli Debi and anr. Vs. Purusattam Singh and anr.

Court: Kolkata

Decided on: Mar-01-1974

Reported in: AIR1974Cal316

A.K. Sinha, J.1. These second appeals are preferred by the plaintiffs in a cross suit against common appellate judgment and decree dismissing her suit and decreeing the earlier suit of the respondents briefly in the following circumstances :The respondents in the present appeals filed a suit for declaration of their title and possession and for partition of certain immovable property on the basis of a registered conveyance executed by the deceased mother of the present appellant in favour of the minor respondent, son of respondent No. 1 being title suit No. 1 of 1961 in the third Court of Subordinate Judge at Howrah. Their case inter alia was that the executant in order to defray the expenses of litigation, maintenance, medical expenses etc. had to incur loans and for repayment of these loans she sold the disputed property in consideration of a sum of Rs. 5,000/-. But as the purchasers could not get possession owing to the obstruction caused by the present appellant and her men, they w...


Mar 01 1974

Golak Nath Burman Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Mar-01-1974

Reported in: (1974)IILLJ98Cal

S.K. Datta, J.1. This is an appeal against the judgment and order of Sabyasachi Mukherjee, J., discharging the rule obtained by the appellant. The appellant according to his case had been in Government service as Deputy Ranger (Forest) since September 27, 1960. As a result of competitive examination and course of training at Dehra Dun, the appellant was appointed by Office Order No. 15-S dated April 6, 1962 as a substantive permanent Forest Ranger with effect from October 10, 1961 on probation. The order is to the following effect:They will be on probation for two years from the date of appointment.Sd/-B.N. De,Conservator of Forests,Northern Circle, West Bengal.2. After the expiry of the probationary period, as no order was passed regarding the petitioner, he made a representation. Thereupon by Office Order No. 6-S dated July 10, 1964, the period of two years' probation of the petitioner was extended further one year with effect from October 10, 1963 as his performances as Forest Range...


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