Kolkata Court August 1974 Judgments
Jatindra Kumar Dass Vs. Dhirajlal Vrajlal Kanakia
Court: Kolkata
Decided on: Aug-30-1974
Reported in: AIR1975Cal123
Dipak Kumar Sen, J.1. The undisputed facts in this case are that the plaintiff is the owner of the premises No. 9, Pollock Street, Calcutta, consisting inter alia, of an one-storied godown and that one P. Vrajlal Dulabhdas and Co. a registered partnership firm (hereinafter referred to as the firm) is the tenant of the said go-down under the plaintiff at a monthly rent of Rs. 220/- per month payable according to the English calendar. It is also not disputed that the firm has not paid any rent to the plaintiff after April, 1970.2. The plaintiff filed this suit on the 25th August, 1972, against one Dhiru-bhai Binani alleging that the latter was carrying on business under the name and style of P. Vrajlal Dulabhdas and Co., i.e., the firm, for arrears of rent from 1st May, 1970. till 29th February. 1972, claiming a decree for Rs. 4,840/-, interest on judgment and costs.3. A written statement in the suit was filed by Dhirajlal Vrajlal Kanakia, the defendant where it was alleged that the name...
Tag this Judgment!J.N. Bose Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: Aug-29-1974
Reported in: [1976]104ITR83(Cal)
Sabyasachi Mukharji, J. 1. In this case we are concerned with valuation of certain property under the Wealth-tax Act, 1957. This relates to the assessment years 1962-63 to 1964-65. The problem is regarding the valuation of half share of the house property situated and lying at No. 2, Justice Chandra Madhab Road, Calcutta, for the purpose of computation of net wealth of the assessee under the Wealth-tax Act, 1957. The assessee is the owner of undivided half share of the aforesaid property, the other half being owned by his brother. A. N. Bose. It is recorded in the order of the Tribunal that the property had not been partitioned between the co-owners. The property waft let out on lease for 15 years with effect from the 1st of August, 1950, to the 31st July, 1965, to India Automobiles on a monthly rent of Rs. 7,500. It is stated that there was an option for a further term of five years. According to the terms of the lease the lessors were entitled to receive Rs. 90,000 per annum inclusiv...
Tag this Judgment!The Premier Insurance Co. Ltd. and anr. Vs. Sm. Gitarani Ghosh and ors ...
Court: Kolkata
Decided on: Aug-28-1974
Reported in: AIR1975Cal239
R. Bhattacharya, J. 1. This is an appeal against the decision and award dated the 27th February, 1969 by the Motor Accident Claims Tribunal Calcutta, 24 par-ganas and Howrah at Howrah presided over by Mr. K. Chatterjee in M. A. C. Case No. 271 of 1965.2. One Niroj Kumar Ghosh owned a Taxi cab and earned, according to the allegation in the petition, a net income of Rs. 300/- per month. On 7-11-65 at about 7 p. m. when the traffic red signal was on, he was crossing the road at the junction of Dr. Abani Dutt Road and Maulana Abul Kalam Ajad Road, Salkia, Howrah. At that time a Motor lorry No. WBL 8542 fully loaded with sand and driven rashly and negligently, knocked down and ran him over. He was immediately removed to the hospital but ultimately died at about 9 p. m. that very night consequent to the injuries received. The victim was aged 45 years with sound health. His wife Sm. Gitarani filed a claim for self and on behalf of the two minor sons to the rune of Rs. 1,10,000/-. The deceased...
Tag this Judgment!Mt. Chabiran Bibi Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-27-1974
Reported in: AIR1976Cal15
Gupta, J.1. In this Rule which arises on application under Article 227 of the Constitution, the validity of a proceeding under Section 44(2a) of the West Bengal Estates Acquisition Act is in question. The proceeding was started on January 22, 1970 by an Assistant Settlement Officer apparently on his own motion. The time limit for initiating a proceeding under Section 44(2a) by an Officer of its own motion was at the relevant time 15 years from the date of final publication of the record-of-rights. West Bengal Estates Acquisition Act originally did not contain Section 44(2a). This provision was introduced in 1958 by West Bengal Estates Acquisition (2nd Amendment) Act, 1957 (West Bengal Act XXV of 1957) when the time limit for initiating a proceeding under the Act was six months. Thereafter this time limit was extended by different Acts amending the section. In the year 1963 the time for starting a suo motu (proceeding was extended upto nine years 'by the West Bengal Estates Acquisition ...
Tag this Judgment!Ganpatrai Sagarmull and anr. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Aug-23-1974
Reported in: AIR1975Cal265
ORDERDipak Kumar Sen, J.1. The plaintiffs, Messrs. Ganpatrai Sagarmull and K. P. Ramaswami Nadar, have instituted this suit against the Union of India, claiming, inter alia, a decree for Rupees 10,017/- in favour of either in the alternative; alternatively, an enquiry into damages and decree for such sum as may be found due, interest, costs and other reliefs.2. It is alleged in the plaint that at all material times M/s. Ganapatrai Sagarmull, the plaintiff No. 1 acted as the commission agents of K. P. Ramaswami Nadar, the plaintiff No. 2 for sale of cardamoms in Calcutta. It is alleged that on or about the 10th April, 1964, the plaintiff No. 2 delivered to the South Eastern Railways eight bags of dry cardamoms for transportation from Virudhu-nagar to Shalimar under a Railway Receipt dated the 10th April, 1964 bearing No. C.558753 issued in favour of the plaintiff No. 2.3. It is alleged that the plaintiff No. 2 was the consignor as also consignee of the said goods. It is alleged further ...
Tag this Judgment!Indian Tube Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-23-1974
Reported in: [1981]132ITR293(Cal)
Sabyasachi Mukharji, J. 1. The assessee is a company incorporated under the Indian Companies Act, 1913. This reference arises out of the procedures under the C. (P.) S.T. Act, 1964, for the assessment year 1964-65, the relevant previous year being the calendar year 1963. As we are concerned with the C. (P.) S.T. Act, 1964, it would be material to refer to certain relevant provisions of the said Act. Section 4 of the said Act stipulates the imposition of tax. It provides that subject to the provisions contained in the said Act, there will be charged on every company for every assessment year commencing on and from the 1st day of April, 1964, a tax in respect of so much of its chargeable profits of the previous year or previous years, as the case may be, as exceed the statutory deduction, at the rate or rates specified in the Third Schedule. Section 2(5) of the Act defines chargeable profits as the total income of an assessee computed under the I.T. Act, 1961, for any previous year or ye...
Tag this Judgment!British Paints India Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-22-1974
Reported in: [1978]111ITR53(Cal)
Sabyasachi Mukharji, J. 1. In order to appreciate the question involved in this reference it would be necessary to narrate briefly the facts leadingup to the making of this reference. The assessee is a company engaged in the business of manufacture and site of paints. This reference arises out of assessment orders for the years 1963-64 and 1964-65, for which the relevant accounting years ware the calendar years 1962 and 1963, respectively. The assessee had valued raw materials at cost in the closing stock inventory. However, the goods in process and the finished products had been valued at the cost of raw materials only, which, according to the assessee, formed 84.49% representing overheads. The assessee had contended that it had been the practice to uniformly value the goods-in-process and the finished products at the cost of raw materials only. It was submitted that the paints had a limited storage life and if these were not sold within a certain period these lost their market value....
Tag this Judgment!Bharat Devi Oil Mill and ors. Vs. Inspector of Central Excise
Court: Kolkata
Decided on: Aug-22-1974
Reported in: 1978(2)ELT53(Cal)
S.K. Dutta J.1. These two appeals are against judgment and orders of Banerjee J. dated March 30, 1965 in C. R. Nos. 46W, 469W and 470W/62 heared analogously and covered by one judgment whereby the Rules were discharged. F.M.A. No. 146/66 is arising from C.R. 464W/62 while R.M.A. 147/66 is from C.R. 470W/62. There is no dispute that the common question of fact and law are involved in these two appeals and they are heard together and covered by this judgment. The only point for consideration is whether mustard oil comes within the ambit of Item 13 in first schedule to the Central Excises and Salt Act, 1944. This Item was introduced by the Finance Act of 1956 and is to the following effect .'Vegetable Non-essential Oil all sorts, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.'2. The petitioners had been manufacturers of mustard oil by aid of power at the material time and with the introduction of the above item, they had to take o...
Tag this Judgment!Sadhan Kumar Roy Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-16-1974
Reported in: [1977]107ITR954(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, the following question has been referred to this court;'Whether, on the facts and in the circumstances of the case, the Commissioner of Income-tax was right in passing the order under Section 33B of the Indian Income-tax Act, 1922, without complying with the provisions of Section 5(7C) of the Indian Income-tax Act, 1922 ?'2. This is a case of reopening of certain orders passed by the Commissioner of Income-tax under Section 33B of the Indian Income-tax Act, 1922. In view of the fact that only one contention was urged before us, we need not set out the other facts leading up to the making of the impugned order in detail in this reference. The material facts so far as this question is concerned appear to be that the impugned assessment orders were passed on the 2nd September, 1963. There was a notice dated the 8th August, 1963, issued by the Commissioner of Income-tax under Section 33B of the In...
Tag this Judgment!Jaiswal Coal Co. Vs. Fatehganj Co-operative Marketing Society Ltd.
Court: Kolkata
Decided on: Aug-13-1974
Reported in: AIR1975Cal303
ORDERS.K. Hazra, J. 1. I have before me two motions relating to the final report made by an Advocate of this Court as Special Referee. An application for confirmation of the report has been made by the plaintiff Jaiswal Coal Company. Another application has been made by the defendant Fatehganj Co-operative Marketing Society Limited for setting aside the report or declaring the report as null and void. 2. The applications have been made under the facts and circumstances as hereunder. 3. Jaiswal Coal Company (I shall shortly call 'the firm') is a partnership firm, duly registered under the Indian Partnership Act, 1932. The firm carries on business at Gandhi House at No. 16, Ganesh Chandra Avenue, Calcutta. 4. Fatehganj Co-operative Marketing Society Limited (I shall shortly call 'the society') is a co-operative society with limited liability within the meaning of Uttar Pradesh Co-operative Societies Act, 1965 having its registered office and carrying on business at Fatehganj Galamandir, ...
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