Kolkata Court November 1975 Judgments
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Damodar Valley Corporation Vs. the Superintendent of Commercial Taxes, ...
Court: Kolkata
Decided on: Nov-17-1975
Reported in: AIR1976Cal136
ORDERSabyasachi Mukharji, J.1. The petitioner in this case is the Damodar Valley Corporation, a statutory Corporation established by the Damodar Valley Corporation Act, 1948. The Corporation was established, inter alia, for the purpose of generating electric power for distribution, control of flood in Damodar and to provide water for irrigation. The Corporation supplies power in the statutory area of the Valley and certain areas outside the Valley with the permission of the State Government. In order to fulfil the statutory obligation, the Corporation has set up a power generation and transmission system in the area. Part of the area falls in the State of Bihar and the other part falls within the State of West Bengal. Power system consists of a 132 KV Grid or a ring of 132 KV transmission lines astride the boundary of the two States. The Corporation operates generating stations, two of which are in West Bengal and four of which in the State of Bihar. feeding power and energy into the s...
Madanlal Patodia and ors. Vs. Luxminarayan Cotton Mills Ltd. and ors.
Court: Kolkata
Decided on: Nov-13-1975
Reported in: [1978]48CompCas747(Cal)
S.K. Roy Chowdhury, J.1. This is an application under Section 155 of the Companies Act, 1956, inter alia, for rectification of the register of shares of the respondent No. 1 in the names of the respective transferees mentioned in Schedule ' A ' to the petition and return the share scrips after such rectification and for various other directions.2. The facts of the case shortly are that the petitioners allege that they are the holders of the equity shares in the respondent No. 1 company being Luxminarayan Cotton Mills Ltd. of the face value of Rs. 10 each fully paid up for valuable consideration and the particulars of the said shares are set out in annexure ' A ' to the petition. The petitioners allege to have acquired the said shares from the respective transferors as mentioned in Schedule ' A ' to the petition who are also made respondents in this application. The petitioners after paying the consideration in respect of the said shares as mentioned in Schedule ' A' to the respective r...
indo Traders Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-13-1975
Reported in: [1978]111ITR355(Cal)
Deb, J. 1. The following question is involved in this reference under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the declaration made by the assessee under the provisions of Section 184(7) on February 11, 1964, when the return of income for the assessment year 1963-64 had been filed on January 25, 1964, was not within the time permitted under the statute and whether the Tribunal was further right in holding that the assessee was not entitled to claim the relaxation permitted under the Central Board of Direct Taxes Circular No. 3P (XXV-22 of 1964) dated July 29, 1964 ?' 2. The assessment year is 1963-64. The assessee is a firm. An application for registration was made in the assessment year 1962-63. During the pendency of the said application the firm filed its return of income on January 25, 1964, for the assessment year 1963-64. Thereafter, on February 2, 1964, the firm furnished the ...
Commissioner of Income-tax Vs. Wesman Engineering Co. (P.) Ltd.
Court: Kolkata
Decided on: Nov-13-1975
Reported in: [1976]104ITR605(Cal)
Dipak Kumar Sen, J.1. The facts admitted and/or found as appearing from the statement of the case in this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, West Bengal I, Calcutta, may be briefly narrated as follows:In the relevant assessment year, namely, 1966-67, M/s. Wesman Engineering Co. (P.) Ltd., the assessee, submitted its return of income on the 27th September, 1966. On the basis of its return the assessee should have deposited a sum of Rs. 93,105 as tax under Section 140A(3) of the Income-tax Act, 1961, by the 27th October, 1966. Instead of depositing the said amount the assessee wrote a letter to the Income-tax Officer on the 3rd November, 1966, requesting the Income-tax Officer to adjust the advance tax paid amounting to Rs. 65,826 from the total amount of tax due. The officer was also informed that the assessee had difficulties in the matter of depositing the tax within time on account of the number of intervenin...
Sukumar Bandyopadhyyay and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-13-1975
Reported in: (1978)ILLJ61Cal
Sabayasachi Mukherjee, J.1. The subject-matter of challenge in this application under Article 226 of the Constitution is the order dated 16th of November, 1973 issued by the Commissioner and Secretary, Education Department. The said order stated as followsIt appears that some employees of this Department abstained themselves from office on the 27th July, 1973, the day of 'bandh' without prior permission, in spite of the directions given in the Home (Poll) Department Order No. 1074 PS dated 20-7-73 which was circulated to all the Government servants.It also appears that all these employees applied for leave either for that day only, i.e. , the 27th July 1973 or for a period inclusive of that date.After examination and scrutiny of the leave applications of the employees concerned the undersigned is satisfied that the grounds for leave as given by same of the employees, as mentioned in the enclosed statement, are not convincing.In terms of the Finance (Audit) Department Memo No. 4896 (210...
Suresh Chandra Bose Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-11-1975
Reported in: AIR1976Cal110,81CWN60,[1976]384STC99(Cal)
ORDERSabyasachi Mukharji, J. 1. The petitioner is a Sanitary Engineer and works as the Sanitary Contractor under the name and style of 'M/s. S. C. Bose' at No. 309, Bowbazar Street, Calcutta. In the year 1950 the petitioner filed an application under Section 7 (2) of the Bengal Finance (Sales Tax) Act, 1941 for making himself registered as a registered dealer under the said Act. The petitioner states that the petitioner got himself registered under a mistaken impression that the petitioner was a dealer under the said Act and was liable to pay the tax under the provisions of the said Act and the Rules made thereunder. On that basis the petitioner duly filed returns from 1951 to 1958 and along with the returns paid a sum of Rs. 18,812.45 p. on account of sales tax. The petitioner states that the same was paid on a mistaken notion of law. As a result of the decision in the case of Dukhineswar Sarkar and Brothers v. Commercial Tax Officer, (1957) 8 STC 478 : AIR 1957 Cal 238 and the decisi...
Commissioner of Income-tax Vs. Sri Brojendra Nath Kundu
Court: Kolkata
Decided on: Nov-11-1975
Reported in: [1977]110ITR326(Cal)
Dipak Kumar Sen, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, we are called upon to construe a deed of trust dated 7th August, 1950, at the instance of the Commissioner of Income-tax, West Bengal-Ill, Calcutta. The facts as found and admitted and as also appearing from the records of the reference may be briefly stated as follows:Brojendra Nath Kundu, the assessee, is the owner of a house, No. 10A, Chandni Chawk Street, Calcutta. The assessee married three times. His first wife died in 1930. His second wife is separated from him and is living apart and being maintained by the assessee at Rs. 25 per month. The third wife, viz., Umasashi Dassi, is living. The assessee has two issues by Umasashi, namely; Sambhu Nath Kundu and Bhola Math Kundu. The eldest son of the assessee is one Joydeb Kundu.2. On the 7th August, 1950, the assessee executed a deed of trust. The said deed was rectified by another deed on the 11th February, 1960. The subject-matter of the said ...
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