Kolkata Court September 1974 Judgments
Mohammad Israil and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Sep-30-1974
Reported in: AIR1976Cal189,80CWN193
ORDERSalil K. Roy Chowdhury, J. 1. This is a writ petition challenging a notice dated the 24th of October, 1973 and two letters dated the 29th of October, 1973 issued by the respondent No. 3, Deputy Custodian of Enemy Property. 2. The facts shortly are; That a premises No. 19, Pheares Lane (formerly known as Chunamgully) hereinafter refer-red to as the said 'premises' belonged to the estate of one Benoy Madhab Law. On the 8th of February, 1927, the Executrix of the said estate leased out the said premises (a vacant plot of land) to one Haji Allah Jawaya for period of 20 years commencing from the 1st of March, 1927 with permission to build thereon structures and/or houses for residential purposes. Thereafter by virtue of a purported decree dated the 6th of April, 1936 in Suit No. 1319 of 1973 of this Court, the said premises was allotted on the 29th of August, 1944 to Mohendra Nath Law, the youngest son of the said Benoy Madhab Law On the 28th of December, 1945, the said Mohendra Nath L...
Tag this Judgment!Sarifan Bibi Vs. Dilwar HossaIn and ors.
Court: Kolkata
Decided on: Sep-27-1974
Reported in: AIR1975Cal221,79CWN282
Sengupta, J.1. This Second Appeal is against the decision of Sri S. N. Bhatta-charjee, Additional District Judge, 24 Par-ganas, in Title Appeal No. 1102 of 1969 affirming those of Sri B. P. Bose, Subordinate Judge, 5th Court, Alipore, made in Title Suit No. 80 of 1963.2. The facts of the case lie in a short compass which may be stated like this :One Sukhdas Bind mortgaged some properties to Rafikunnessa, wife of Md. Yusuf and Rahutunnessa, his mother. Rafikunnessa died, Md. Yusuf inherited her properties. Sukhdas Bind sold the property subject to that mortgage to Sarifan Bibi -- the plaintiff at a sum of Rs. 5,000/- on 9th August, 1955. On September 3, 1955, she brought the Title Suit No. 50 of 1955 against Md. Yusuf for redemption of the mortgage. On the 18th August, 1958, a preliminary decree was passed. That decree was put into execution which was registered as Title Execution Case No. 12 of 1958 at the instance of the plaintiff Sarifan Bibi against the defendant No. 2. Respondent N...
Tag this Judgment!Gopendra Krishna Saha Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-27-1974
Reported in: [1978]113ITR421(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 66(2) of the Indian Income-tax Act, 1922, the Tribunal has referred two questions to this court, namely :'(1) Whether, en the facts and circumstances of the case, and specially in view of the Tribunal having held that the completed job basis of accounting was a recognised method of accounting, the Tribunal was right in holding that determination of profit on estimate by application of the proviso to Section 13 of the Indian Income-tax Act, 1922, was justified ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the Appellate Assistant Commissioner of Income-tax was justified in computing profits by applying a flat rate on the gross value (as distinguished from the net value) of the contract jobs ?' 2. In view of the facts of this case and in view of the decision given by us on 24th September, 1974, in the I. T. Reference No. 199 of 1971, Commissioner of In...
Tag this Judgment!Electric Lamp (India) Pvt. Ltd. Vs. Collector of Central Excise and or ...
Court: Kolkata
Decided on: Sep-27-1974
Reported in: 1978(2)ELT84(Cal)
Masud, J.1. In this Writ Petition Messrs. Electric Lamp Manufacturers (India) Private Limited (hereinafter referred to as ELMI) has prayed for an order in the nature of Mandamus directing the respondents to assess-and recover excise duties under Section 4 of the Central Excises and Salt Act, 1944 on the manufacturing costs and manufacturing profits of the product of ELMI and also for an order restraining the respondents from levying and collecting any duty ELMI on the post manufacturing costs including selling costs or profits. The ELMI has also asked for a direction on the respondents to refund to it the sum of Rs. 1,98,40,969.67 and interest on the ground that the said sum had been illegally demanded and collected from ELMI from 1961 till today. The facts of the case as set out in the petition may briefly be stated as follows :-2. ELMI is a manufacturer of diverse electric lamps including fluorescent lamps and bulbs. The petitioner has been selling its products only to a limited numb...
Tag this Judgment!Krishna Lal, Thirani and Company Ltd. and anr. Vs. Collector of Centra ...
Court: Kolkata
Decided on: Sep-27-1974
Reported in: 1978(2)ELT568(Cal)
S. A. Masud, J.1. In this writ petition the petitioner company has challenged the validity of orders of assessment for each year commencing from 1971 till March 1973 purported to have been made under the Central Excises and Salt Act 1944. The petitioner has also prayed for an appropriate writ directing the respondents to refund a sum of Rs. 5,90,362/- which according to the petitioner is the Excise duty demanded and received by the respondents for the period between May 29, 1971 to March 15, 1973. The facts of the case according to the petitioner may briefly be stated as follows :-* * * *2. The petitioner company manufactures and sells coated abrasives and grinding wheels. It organises sale and its articles from its Head Office at Calcutta as also from its branch offices at Delhi and Madras. The petitioners products are sold to distributors and/or dealers to whom a trade discount of 41.24% and 22.5% were allowed in respect of the said coated abrasives and grinding wheels respectively. ...
Tag this Judgment!Commissioner of Income-tax Vs. Mehar Singh and Co. Pvt. Ltd.
Court: Kolkata
Decided on: Sep-24-1974
Reported in: [1978]113ITR426(Cal)
Pyne, J. 1. In this reference, which relates to the assessment year 1962-63, we are concerned with the validity of the order made under Section 104(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act '), on the assesee in respect of the aforesaid year.2. The relevant facts are: The assessee, which is a private limitedcompany has been carrying on business of the execution of contracts. Thetotal income of the assessee for the assessment year 1962-63 was computedat Rs. 6,380. The computation was made under Section 145 of the Act. Wehave already stated in our judgment in (I.T. Reference No. 69 of 1970)--MeharSingh and Co. Pvt. Ltd. v. Commissioner of Income-tax : [1977]108ITR607(Cal) )the circumstances under 'which assessments of the income of the assessee inrespect of the earlier years were made on the basis of the estimate. For thesame reasons in respect of the assessment year under consideration assessmentwas made on estimate by the Income-tax Officer acting under Sectio...
Tag this Judgment!Mehar Singh and Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-24-1974
Reported in: [1977]108ITR607(Cal)
R.N. Pyne, J.1. This reference under Section 66(1) of the Indian Income-tax Act, 1922, relates to the assessment year 1960-61 in respect of which the previous year ended on June 30, 1959. In this reference the following question of law has been referred by the Tribunal for consideration of this court:'Whether, on the facts and in the circumstances of the case, Section 23A of the Indian Income-tax Act, 1922, was rightly applied?'2. The relevant facts relating to this reference may briefly be stated.The assessee is a private limited company carrying on business of execution of contracts. For the assessment year 1960-61, the total income of the assessee, as revised by the Appellate Assistant Commissioner, was Rs. 63,436. The facts regarding the assessee's accounts and the assessments made on it as stated in the Tribunal's order in I.T.A. No. 14561 of 1963-64 (for assessment year 1957-58), which was followed and applied in I.T.A. No. 14564 of 1963-64 in relation to the assessment year 1960...
Tag this Judgment!Sm. Nirmala Birla and Ors. Vs. the Wealth Tax Officer, 'M' Ward Dist. ...
Court: Kolkata
Decided on: Sep-23-1974
Reported in: AIR1975Cal348,[1976]105ITR483(Cal)
Sabyasachi Mukharji. J.1. Itappears that on the 29th March, 1973, the Wealth-tax Officer, 'M' Ward, District V (I), Calcutta, issued a notice under Section 17 of the Wealth Tax Act, 1957, with a view to reopen the assessment of the assessee for the assessment year 1968-69. The petitioners were the assessee Smt. Nirmala Birla, Kala-chand Chatterjee and Onkarmal Somanj as Trustees of Chandralekba Trust. On or about the 11th April, 1973, the petitioners made an application under Article 226 of the Constitution to this Court, inter alia, praying for the writs in the nature of Certiorari, Mandamus and Prohibition in respect of the notice mentioned hereinbefore. On the same date this Court issued a Rule Nisi in terms of the prayer of the said Rule. S. C. Ghose, J. who issued the said Rule Nisi also gave liberty to the revenue to conclude the proceedings initiated pursuant to the said notice underSection 17 of the said Act and to pass final order. But the revenue authorities were restrained f...
Tag this Judgment!The Superintendent and Remembrancer of Legal Affairs Vs. Anthony Alten ...
Court: Kolkata
Decided on: Sep-18-1974
Reported in: 1975CriLJ832
N.C. Talukdar, J.1. These two Rules are at the instance of the Superintendent and Remembrancer of Legal Affairs, West Bengal, on behalf of the State of West Bengal, directed respectively against two orders dated 12-8-1974 and 23-8-1974, passed by Sri N. G. Chou-dhury, Judge, 9th Bench, City Sessions Court, Calcutta in Sessions Case No. 67 of 1974, arising out of S. P. P. S./S. B. casa No. 93 dated 26-4-1973 under Sections 120B/437/451/511. Indian Penal Code, Sections 3, 6 and 9 of the Official Secrete Act, 1923 and under Rule l}l-4-(II) of the Port Bye Law. The two Rules were directed to be heard together and are taken up together for disposal, for the sake of convenience.2. The Rules arise in the backdrop of the Official Secrets Act, 1923 and the facts leading on to the same are rather chequered, being highlighted by several applications preferred at different stage* before the High Court by both the parties. The first Rule, being criminal Revision No. 911 of 1974, is directed against...
Tag this Judgment!Ram Chandra Bhattacharjee Vs. Manju Bhattacharjee
Court: Kolkata
Decided on: Sep-17-1974
Reported in: AIR1975Cal118
Laik, Ag. C.J.1. Let a man whohas finished his studentship of the Vedas or sacred literature take a spouse, an auspicious woman, who is not defiled by connection with another man, is agreeable, non-sapinda, younger in age and shorter in stature, free from disease, is born from a different Gotra and Pravaran, is beyond the fifth and the seventh from the mother and from the father respectively. So that is how the ancient law givers of India directed a groom to choose his bride. Marriage, according to Hindu Law was sacred and it is the religious duty of the father to give his daughter in marriage to a suitable person.2. It is useful to observe the circumstances dealt with by my learned brother, which have given rise to this appeal. They provide useful materials for the student of social conditions namely that, whether a valid marriage has been performed in Gandharya form between the parties, being Vaidik Bhattacharjee Brahmins of Bhatapara.3. Besides the old Smriti writings of Mann with M...
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