Kolkata Court December 1975 Judgments
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Mongal Chandra Gole Vs. Dhirendra Nath Gole and anr.
Court: Kolkata
Decided on: Dec-16-1975
Reported in: AIR1976Cal129
M.M. Dutt, J.1. This appeal is at the instance of the plaintiff and it arises out of a suit for partition and accounts. The only point that is involved in this appeal is whether the illegitimate son of a Sudra by a Brahmin concubine is entitled to inherit his property along with his legitimate son.2. The facts which have not been disputed before us are that the property in suit belonged to one Bhadreswar Gole, a Sudra, who died on February 24, 1944 leaving behind him the plaintiff Mongal, his illegitimate son, the defendant No. 1 Dhiren, his legitimate son and the defendant No. 2, his widow. About 30 years prior to his death, Bhadreswar had kept the plaintiff's mother Urmila Bala Debi, a Brahmin widow as his mistress and lived with her as husband and wife till his death. When the plaintiff's mother was in the exclusive keeping of Bhadreswar, the plaintiff was born. Bhadreswar subsequently married the defendant No. 2 Monorama Dasi. The defendant No. 1 Dhiren is the son of Bhadreswar by ...
Rathindra Nath Mitra Vs. Smt. Angurbala Mullick and anr.
Court: Kolkata
Decided on: Dec-16-1975
Reported in: AIR1976Cal217,80CWN471
ORDERSabyasachi Mukharji, J.1. This is an application for a final decree in a mortgage suit. But it raises interesting questions. On the 7th March, 1975, a preliminary decree was passed in suit No. 280 of 1974 instituted by the petitioner Rathindra Nath Mitra in this Court. By the preliminary decree after recording the charge it was ordered and decreed, inter alia, as follows:--'I. That the defendants do pay into Court to the credit of this suit the said sum of Rs. 51,687/- with interest at the rate of 6% on the said principal sum of Rs. 43,500/- within six months of the date hereof or any later date up to which time for payment may be extended by the Court such sum as may be found due and the taxed costs of the suit awarded to the plaintiff. II. That, on such payment and on payment thereafter before such date as may be fixed of such amount as may be adjudged due in respect of such costs of the suit, and such costs, charges and expanses as may be payable under Rule 10, together with su...
Bibhuti Bhusan Roy Vs. Income-tax Officer, a Ward and ors.
Court: Kolkata
Decided on: Dec-16-1975
Reported in: [1978]111ITR84(Cal)
Sabyasachi Mukharji, J. 1. The petitioner in this case challenges the challan which has been issued to him which appears at pages 26 and 27 of the petition for payment of a sum of Rs. 9,735. It appears that the said challan was issued to the petitioner pursuant to the representation made after a notice under Section 221(1) of the Income-tax Act, 1961, dated 23rd November, 1974, was served upon him. The petitioner was served with a notice under Section 56 of the Income-tax Act, 1961, for payment of advance tax under Section 210 of the Income-tax Act, 1961. The said notice, though dated 25th July, 1970, was not signed by the Income-tax Officer and the order under Section 210 of the Income-tax Act similarly was not signed by the Income-tax Officer. Section 210 enjoins that where a person has been previously assessed by way of regular assessment the Income-tax Officer might on or after 1st April in the financial year by an order in writing require him to pay to the credit of the Central Go...
Jeewanlal (1929) Ltd. Vs. Additional Commissioner of Income-tax and or ...
Court: Kolkata
Decided on: Dec-12-1975
Reported in: [1977]108ITR407(Cal)
Sabyasachi Mukharji, J.1. In this application under Article 226 of the Constitution, the petitioner challenges the notice dated the 23rd of March, 1972, issued under Section 263 of the Income-tax Act, 1961, by the Additional Commissioner of Income-tax, West Bengal II, Calcutta, for the assessment year 1965-66. In order to appreciate the contentions urged in this application it is necessary to refer to certain facts. On the 18th of March, 1970, assessment of the petitioner-company was completed in the status of a company in which it was held the public were not substantially interested. The Income-tax Officer accordingly applied the rate of tax applicable to such a company to the petitioner. The petitioner on the 7th of April, 1970, made an application under Section 154 of the Income-tax Act, 1961, requesting the Income-tax Officer to rectify the assessment order by recomputing the tax on the basis that the petitioner was a company in which the public were substantially interested. The ...
Lakshmi Chand Swaika Vs. Income-tax Officer, b Ward and ors.
Court: Kolkata
Decided on: Dec-11-1975
Reported in: [1978]112ITR212(Cal)
Sabyasachi Mukharji, J. 1. This is an application challenging the notice dated 27th March, 1973, under Section 148 of the Income-tax Act, 1961.' The impugned notice relates to the assessment year 1964-65. Two contentions were urged in support of this application. It was contended that at the time of the issuance of the notice the firm was dissolved and the income-tax department had knowledge of that fact. In the premises, it was contended that the notice was not properly addressed. The notice was addressed in the name of the firm. It is not in dispute that the notice has been served but the contention was that the notice was not properly addressed. In this connection, reliance was placed on Sub-section (2) of Section 283 of the Income-tax Act, 1961, as well as on Clause (a) of subsection (2) of Section 282 of the said Act. But, in my opinion, the said pro-visioi s are permissive provisions and a notice in the case of a dissolved firm can be addressed to the firm itself. For this propos...
Commissioner of Income-tax Vs. Lionel Edwards (P.) Ltd.
Court: Kolkata
Decided on: Dec-11-1975
Reported in: [1977]108ITR412(Cal)
Dipak Kumar Sen, J. 1. The facts admitted and/or found in this reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of the Commissioner of Income-tax, West Bengal-I, are as follows:The assessee is carrying on business as freight and steamship agents. In the assessment year in question, namely, 1955-56 (the corresponding previous year being the calendar year 1954) it was found that the reserves and accumulated profits of the assessee totalled Rs. 7,02,679-13-3. The cost of the fixed and other assets of the company were found to aggregate to Rs. 8,12,492-1-8 and the same consisted of, (a) land and buildings, (b) furniture and fittings, (c) typewriters and duplicators, and (d) motor cars and cycles.2. The assessee in the year concerned was the managing agent of another company named The India Steamship Co. Ltd. and the assessee held 94,000 ordinary shares of Rs. 10 each in the said India Steamship Co. Ltd.3. Actual cost of the said shares came to Rs. 6,91,373-...
Managing Shebaits of Bhukailash Debutter Estate Vs. Wealth-tax Officer ...
Court: Kolkata
Decided on: Dec-11-1975
Reported in: [1977]106ITR904(Cal)
Sabyasachi Mukharji, J.1. In this application under Article 226 of the Constitution the petitioners who are the managing shebaits of Bhukailash Debutter Estate challenge several notices dated November 23, 1972, issued under Section 17 of the Wealth-tax Act, 1957, for the assessment years 1964-65, 1965-66, 1966-67 and 1967-68. It appears that Maharaja Joynarain Ghosal, a pious Brahmin of immense wealth and great learning, had founded in 1188 B.S. what is known as Bhukailash Debutter Estate in Kidderpore near Calcutta. He had originally gifted certain properties to Shree Shree Rakta Kamaleswar Sib Thakur and, thereafter, there was an installation of the Thakurani called Shree Shree Patit Paban. Temples were constructed and from time to time the properties were dedicated and the temples so constructed and directed to be managed had continued to exist. It appears that there are substantial properties attached to the said temples. The income from the properties belonging to the Debutter Est...
Plastics and Machinery Distributors Vs. Additional Member, Board of Re ...
Court: Kolkata
Decided on: Dec-09-1975
Reported in: [1978]42STC288(Cal)
Sabyasachi Mukharji, J.1. The petitioner is a partnership firm. The petitioner is registered under the Bengal Finance (Sales Tax) Act, 1941. For the assessment period ending with the four quarters in December, 1960, the petitioner claimed deductions under Section 5(2)(a)(ii) of the said Act. The said deductions except for one item were allowed, but the claim for deduction of Rs. 50,942 and supported by the declaration form No. A 10879493 was disallowed. The Commercial Tax Officer, Manicktola Charge, was of the opinion that the transaction in question was not genuine as it did not, according to him, take place in the normal course of business. He, accordingly, disallowed the claim for deduction on that account. Being aggrieved by the aforesaid decision, the petitioner preferred an appeal to the Assistant Commissioner, Commercial Taxes. The Assistant Commissioner found that the purchasing dealer had obtained the declaration form in question on 17th December, 1959 and the said declaration...
Dilip Chakraborty and anr. Vs. Public Prosecutor and anr.
Court: Kolkata
Decided on: Dec-09-1975
Reported in: 1976CriLJ1300
P.C. Borooah, J.1. The first petitioner Dilip Chakravarty is the Editor and the second petitioner Jayanta Kumar Gon is the printer and publisher of 'Bangladesh', a Bengali Weekly newspaper, printed on behalf of the Bangladesh Publication at 'Presmen' located at No. 9, Nabin Pal Lane, Calcutta 9 and published from Mercantile Buildings, 9, Lall Bazar Street, Calcutta.2. In the issue dated October 26, 1975 of. the said newspaper an article was published entitled 'Bardhaman Zila Shasaker Kirti'. This article appeared in pages 1 and 11 of the said issue and contained various imputations of a defamatory nature concerning Sri Ashoke Chatterji I. A. S., District Magistrate and Collector of the District of Burdwan, The imputations were to the effect that Sri Chatterji had taken Rs. 27,000/- for the purpose of marriage of his sister-in-law's daughter from some Rice Mill owners of Burdwan and that lakhs of rupees had changed hands during the last Procurement season and that officers including the...
Gour Gopal Dutt and ors. Vs. Sm. Shantilata Mitra and ors.
Court: Kolkata
Decided on: Dec-05-1975
Reported in: AIR1976Cal475
ORDERAjay K. Basu, J.1. This is an application for contempt of Court moved by the petitioner against the respondents for deliberately violating or flouting the solemn undertaking given to this Hon'ble Court by the respondents before Mr. Justice Sankar Prasad Mitra as His Lordship then was who issued the Rule for Contempt. The relevant order in the Rule is: It is ordered that the respondents Sm. Shantilata Mitra, Samirendra Nath Mitra, Sailendra Nath Mitra, Miss Namita Mitra, Mrs. Amita Bose and Mrs. Sabita Ghose to show cause why they should not be held guilty of contempt of this Court for the breach of undertaking given to this Hon'ble Court.2. This case has a chequered history. The petitioner granted a sub-lease of the 'Paramount Cinema' being premises No. 38, Upper Circular Road, Calcutta hereinafter referred to as the said premises to one Satyendra Nath Mitra, since deceased, for a term of 8 years more fully mentioned in the said lease. In July, 1955, the applicants instituted a su...
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