Kolkata Court April 1974 Judgments
Walamji Lalji Vs. Anil Charan Bangal and ors.
Court: Kolkata
Decided on: Apr-29-1974
Reported in: AIR1975Cal92,78CWN735
Sen Gupta, J.1. This appeal is directed against the decision of Shri S. K. Ghosh, District Judge, Bankura in Money Appeal No. 11 of 1958 affirming the judgment and decree passed by Shri B. C. Choudhury. Munsif, First Court, at Bankura, in Money Suit No. 17 of 1956.2. This appeal is at the instance of the defendant and it arises out of the following facts:--3. The defendant Walamji Lalji was the owner of the jungle to the extent of Re. 0-10-3 ps. situated in the mouza Bhaghakhulamancharpur within P. S. Onda in the District of Bankura. He offered to sell the fuel to the plaintiff in respect of 205.93 acres of land in the property mentioned in the schedule of the document Exhibit 1 termed as 'Satanama'. The said deed was executed by him in favour of the plaintiff on the 5th Magh, 1357 B. S. corresponding to 17th February, 1951. The price was settled at Rs. 1,999. On the date of the execution of the deed the plaintiff advanced a sum of Rs. 600 towards the consideration money. The parties s...
Tag this Judgment!Bhartia Steel and Engineering Co. Pvt. Ltd. Vs. Income-tax Officer, 'K ...
Court: Kolkata
Decided on: Apr-26-1974
Reported in: [1974]97ITR154(Cal)
Murari Mohan Dutt, J.1. The petitioner is a company incorporated under the Indian Companies Act. The company is an assessee under the Income-tax Act and was assessed for the assessment year 1960-61 under Section 23(3) of the Indian Income-tax Act, 1922. The total income computed by the Income-tax Officer for the said assessment year is Rs. 6,91,067. The company preferred an appeal against the assessment order to the respondent No. 3, the Inspecting Assistant Commissioner of Income-tax, Range V. In the course of the proceedings before respondent No. 3, the company was served with a notice under Section 274(2) read with Section 271 of the Income-tax Act, 1961, for the assessment year 1960-61, as in the opinion of respondent No. 3, the company had concealed the particulars of its income or deliberately furnished inaccurate particulars of such income for the assessment year 1960-61. Thereafter, by his order dated February 24, 1967, respondent No. 3 imposed a penalty of Rs. 1,04,000 upon th...
Tag this Judgment!Sm. Baby Kar Roy Vs. Ram Rati Devi and anr.
Court: Kolkata
Decided on: Apr-26-1974
Reported in: 1975CriLJ836
ORDERA.K. De, J.1. The petitioner is one of the five accused in complaint Case No. C/633 of 1971. Opposite Party No. 1 filed the complaint alleging that Miserilal, accused No, 1 in the case, married her according to Hindu rites some 28 years back. Petitioner was engaged as a tutoress for their four female children sometime in November, 1968. Because of her objectionable intimacy with Miserilal, her employment as the tutoress was ended in the first part of 1969. She came to know in the later, Rart of 1969 that Miserilal had started living with the petitioner a* husband and wife at another address, She had come to learn on enquiry that Miserilal had married the petitioner on 27-9-1969 before a Marriage Officer. The other three accused, with knowledge that Miserilal was married with a wife living signed as witnessess in the second marriage. The learned Magistrate on her complaint summoned the petitioner under Section 494/114 of the Indian Penal Code.2. Learned Magistrate has, after taking...
Tag this Judgment!Punam Chand JaIn Vs. the General Assurance Society Ltd. and anr.
Court: Kolkata
Decided on: Apr-25-1974
Reported in: AIR1974Cal335
ORDERSabyasachi Mukharji, J.1. This is an application under Section 20 of the Arbitration Act, 1940 for filing of an arbitration agreement. It appears that there was a policy of Insurance dated the 7th April, 1972, covering loss caused by burglary and house-breaking. It is alleged that on the 19th March, 1973, a burglary took place and there was a loss to the goods in question covered by the Policy in this application. The defendant company on the 2nd May, 1973, repudiated the said claim. The said repudiation was reiterated by a letter dated the 14th July, 1973. On the 24th October, 1973, reference was made to arbitration under the clause. The said Policy contained, inter alia, the following:'(a) Clause-3. On the happening of any loss or damage the insured shall immediately after the same has come to his knowledge give notice thereof in writing to the Society detailing the circumstances of the case and shall within seven days thereafter at his own expense, deliver to the Society a clai...
Tag this Judgment!Assam Oil Company Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Apr-23-1974
Reported in: [1977]110ITR681(Cal)
Amiya Kumar Mookerji, J.1. These are two applications for leave to appeal to. the Supreme Court against the order of a Division Bench of this court dated 7th December, 1973, passed in two appeals, namely, Appeals Nos. 189 and 196 of 1971.2. Petitioner is a company Incorporated under the appropriate laws of the United Kingdom and has its principal place of business in India at Digboi in the State of Assam. On 29th November and 30th November, 1965, the petitioner-company received three notices issued under Section 148 read with Section 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment years 1957-58, 1958-59 and 1959-60, respectively, whereby the petitioner was called upon to furnish the returns of its income for the said assessment years on the ground that the Income-tax Officer, respondent No. 1, had reason to believe that the income of the petitioner for the said assessment years had escaped assessment. Thereafter, the petitioner made various cor...
Tag this Judgment!The Statesman Ltd. and ors. Vs. the Fact Finding Committee and ors.
Court: Kolkata
Decided on: Apr-22-1974
Reported in: AIR1975Cal14
ORDERMurari Mohan Dutt, J.1. In this Rule, the first petitioner is the Statesman Limited (hereinafter referred to as the Statesman) and the second petitioner is Cushrow Russy Irani, who is a shareholder and the Managing Director of the Statesman, Mr. Irani is the Chairman of the Press Trust of India and of the Audit Bureau of Circulation Limited. He is also one of the two Directors from India of the Press Foundation of Asia, Manila, Phillipines. He was at all material times the President of the Indian and Eastern Newspaper Society.2. By a resolution No 19/3/72- Press, dated April 14, 1972. The Government of India decided to set up a Fact Finding Committee (hereinafter referred to as the Committee) with the Respondent No. 2, Bhabatosh Datta as the Chairman and the third, fourth, fifth and sixth respondents as members of the said Committee. The resolution is in the following terms:--'RESOLUTION In pursuance of the decision to inquire into the economics of the newspaper industry, the Gove...
Tag this Judgment!Sankar Prasad Banerjee Vs. Central Government, Labour Court and ors.
Court: Kolkata
Decided on: Apr-20-1974
Reported in: (1975)ILLJ71Cal
Salil Kumar Datta, J.1. This is an appeal by the petitioner against an order dated September 16, 1971 passed by A.K. Sen, J., summarily dismissing his application under Article 226(1) of the Constitution. The petitioner's case in brief is that he was appointed a clerk by the Imperial Bank of India on January 13, 1947 and was assigned to work in its Central Accounts Office. The petitioner was duly confirmed in his appointment on August 1, 1947. The said Bank, constituted under the Imperial Bank of India Act, 1920 functioned under the control of two Managing Governors who had their separate establishment with assistants and clerks. This office establishment was known as Central Office and had three Sections (a) Managing Governors Section, (b) Chief Inspector's Section and (c) Accounts Section. The entire staff of the Central Office moved with the Managing Governors who used to visit by rotation Bombay, Madras and Calcutta to hold Central Board meetings. Since about 1925, the Chief Inspec...
Tag this Judgment!Calcutta Country Spirit Opium and Drug Association Ltd. Vs. State of W ...
Court: Kolkata
Decided on: Apr-11-1974
Reported in: [1974]34STC161(Cal)
Anil Kumar Sen, J.1. This rule was obtained by the two petitioners on a writ petition. The first petitioner is an association of holders of excise licences in the Calcutta Excise District, while the second petitioner is a country spirit licensee carrying on the business of retail vend of country spirit at 26, Barrackpur Trunk Road, Calcutta. They are disputing the constitutional validity of the West Bengal Taxation Laws (Amendment) Act, 1972, in so far as and to the extent to which such Act seeks to impose sales tax on the sale of country spirit by the licensees.2. It may be recalled that when the sales tax was first introduced in the then Bengal by the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Sales Tax Act), sale of country spirit was exempted from the incidence of such taxation by virtue of Section 6(1) read with entry 25, column 1, Schedule I, of the Act. But the West Bengal Legislature passed the West Bengal Taxation Laws (Amendment) Act, 1972 (West Beng...
Tag this Judgment!Indian Statistical Institute Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-11-1974
Reported in: (1975)IILLJ283Cal
Sabyasachi Mukherji, J.1. There was an order of reference under Section 10 of the Industrial Disputes Act, 1947, on 14th of May, 1965, in respect of certain alleged dispute between Indian Statistical Institute and its workmen represented by union of workmen. Before the Tribunal a preliminary point was taken that the Tribunal had no jurisdiction. The preliminary objection was based on two grounds firstly, the Indian Statistical Institute was not an industry and a reference under Section 10 of the Act was not competent and secondly, the dispute in respect of which, a reference had been made was barred by principles of res judicata. By an order, dated the 17th March, 1969, the Tribunal decided this preliminary point and held that the reference was competent and was not barred by the principles of res judicata. Aggrieved by the said order the petitioner moved this Court under Article 226 of the Constitution and obtained a rule nisi. The matter came up for hearing before P.K. Banerjee, J., ...
Tag this Judgment!Central India Industries Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-10-1974
Reported in: [1975]45CompCas229(Cal),78CWN893,[1975]99ITR211(Cal)
Janah, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The following question of law has been referred to this court:' Whether, on the facts and in the circumstances of the case, there was any exchange within the meaning of Section 12B when the assessee was allotted shares in Birla Cotton Spinning and Weaving Mills Ltd. as a result of the amalgamation of Rajputana General Dealers Ltd. and Merchandise & Stores Ltd. so as to result in any capital loss in respect of the assessment year 1961-62 under Section 12B of the Indian Income-tax Act, 1922 ?'2. The assessee held shares in other companies. It held 8,878 shares of the face value of Rs. 10 each in Rajputana General Dealers Ltd. and 28,500 shares of the face value of Rs. 10 each in Merchandise & Stores Ltd. These two companies were amalgamated with Birla Cotton Spinning and Weaving Mills Ltd. under a scheme of amalgamation approved by the High Court of Punjab and the High Court of Rajasthan by orders dat...
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