Kolkata Court May 1975 Judgments
The Official Trustee of West Bengal Vs. Manichoor Ghosha and ors.
Court: Kolkata
Decided on: May-30-1975
Reported in: AIR1975Cal424
ORDERSabyasachi Mukharji, J.1. This is an originating summons for construction of the will of one RAI Bahadur Ganendra Chandra Ghosh, since deceased. It appears that he executed a Will on the 3rd February, 1934 in respect of movable and immovable assets. By the said will the testator had revoked his previous dispositions and the predecessor-in-interest of the plaintiff, that is to say, the Official Trustee of Bengal became the sole executor and the trustee. Clauses 16 and 17 of the said Will provide as follows :'16. I give, devise, and bequeath the rest and residue of my estate and effects of whatsoever natural and wheresoever situated which I shall be seized and possessed of and not hereby or otherwise disposed of hereinafter referred to as 'my residuary estate' unto my Executor and Trustee upon Trust to collect the whole of the Income thereof and pay the same to the following persons (hereinafter referred to as the 'beneficiaries') for and during the term of their respective natural ...
Tag this Judgment!Capt. U.R. Roy Choudhury Vs. the State
Court: Kolkata
Decided on: May-29-1975
Reported in: 1976CriLJ796
A.N. Banerjee, J.1. These two appeals arising out of the same judgment were heard together and would be governed by the following judgment:On 11-7-67, Dy. Supdt. of Police, Special Police Establishment, Division C.B.I., Calcutta filed a petition of complaint before the Judge of 4th Additional Special Court, Calcutta, against three accused persons viz. (1) Capt. Usha Ranjan Roy Choudihury (accused/appellant in Criminal Appeal 308/72), (2) Major Ramchandar Rangnath Hoshing (respondent in Govt, Appeal) and (3) Lt. Col. Birendra Nath Mazumdar (respondent in Govt. Appeal) under Section 120-B read with Section 5 (2) of Act II of 1947 and under Section 5 (2)/5 (1) (c) and (d) of Act II of 1947. Along with such petition of complaint sanction order of the President of India under Section 6 (1) (a) of the Act II of 1947 and Section 197, Cr.P.C. and the certificate of the Political Officer, Sikkim, under Section 188, Cr.P.C. were also filed. On a perusal of the petition of complaint and on a cons...
Tag this Judgment!Basdeo Agarwalla Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-26-1975
Reported in: [1980]121ITR901(Cal)
Dipak Kumar Sen, J. 1. In this reference, the question referred under Section 256(2) of the I.T. Act, 1961, was as follows :' Whether the finding of the Tribunal that the sum of Rs. 10,000 with interest thereon was the assessee's income from undisclosed sources was perverse on the facts and in the circumstances of this case '2. A preliminary objection was taken on behalf of the revenue to the effect that this question which was reframed and made absolute at the time of the hearing of the rule should not be answered inasmuch as the assessee never called upon the Tribunal to refer this question and the same did not arise out of the order of the Tribunal.3. The questions which according to the assessee arose but of the order of the Tribunal and which the assessee wanted to be referred to the High Court under Section 256(1) of the Act were as follows :' 1. Whether, on the facts and evidence on record, the Tribunal's finding about the genuineness of the loan of Rs. 10,000 from Sri Surana wa...
Tag this Judgment!In Re: National Sugar Mills Ltd. (In Liquidation)
Court: Kolkata
Decided on: May-23-1975
Reported in: [1978]48CompCas339(Cal)
Ajay K. Basu, J.1. This is an application by the official liquidator under Section 543 of the Companies Act, 1956, against various directors who have been made respondents in this application. Of course some of the directors are Government directors and Government officials but none of the directors, though duly served, is appearing before me to contest or oppose these proceedings except one director, Mr. Ranadeb Choudhuri, Barrister-at-Law, who is being defended by Mr. Bikash Sen, advocate.2. Mr. Ashutosh Law, counsel appearing for the official liquidator, submitted that his main attack in this misfeasance application is against the respondent No. 4, Manindra Nath Mitra, residing at 6-B, Keyatala Road, Calcutta, who was the managing director during the relevant time and was practically in sole charge of the management and affairs of this company and was all in all. According to Mr. Law, Mr. Choudhuri and also other directors are not directly responsible for the alleged act of misfeasa...
Tag this Judgment!Bachhraj Baid and anr. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: May-23-1975
Reported in: [1975]36STC101(Cal)
Amiya Kumar Mookerji, J.1. This rule is directed against an order of best judgment assessment dated 23rd February, 1975, made by the Commercial Tax Officer, Lyons Range Charge, with respect to the petitioners' business known as Messrs. Eastern Trading Company.2. The petitioners and one Sm. Kankanwari Baid were the partners of M/s. Eastern Trading Co., a partnership-firm registered under the Indian Partnership Act and the said firm carried on business of selling various articles of luxury goods and also used to give the said articles on hire under hire-purchase agreement. The other partner, Sm. Kankanwari Baid died on 9th May, 1978. The petitioners are registered as dealers both under the Bengal Finance (Sales Tax) Act, 1941, and the Central Sales Tax Act, 1956. For the four quarters ending on 31st December, 1973, the petitioners could not submit returns for the 1st quarter ended on 31st March, 1973, within due time, i. e., 30th April, 1973. Thereafter on 8th August, 1973, the petitione...
Tag this Judgment!Federal Republic of Germany Vs. S. Dey and Associates and anr.
Court: Kolkata
Decided on: May-22-1975
Reported in: AIR1976Cal291
ORDERDipak Kumar Sen, J.1. The Federal Republic of Germany and/or the Consulate General of the Federal Republic of Germany has made this application under Sections 30 and 33 of the Arbitration Act, 1940 praying, inter alia, for orders that(a) A purported award made by one R.P. Banerjee on the 28th August, 1972 should be set aside;(b) The respondent S. Dey & Associates or its servants, agents or officers be restrained permanently from taking any proceedings or further proceeding either by way of procuring judgment or otherwise on the said purported award.2. The events which have led up to these proceedings may be briefly stated as follows:3. Pursuant to an invitation issued on behalf of the petitioner, a written tender submitted by S. Dey and Associates, the respondent No. 1, on the 26th February, 1971, followed by two letters on behalf of the petitioner respectively dated the 16th March, 1971 and the 21st April, 1971 a contract was entered into by and between the petitioner and the res...
Tag this Judgment!Calcutta Loans Pvt. Ltd. Vs. Prakash Krishna Mitter
Court: Kolkata
Decided on: May-22-1975
Reported in: (1975)2CompLJ87(Cal),[1978]114ITR487(Cal)
S.K. Roy Chowdhury J.1. This is an application by the Union of India through the Assistant Controller, 'A' Ward, Estate Duty-cum-Income-tax Circle, Calcutta, for an order directing the Registrar, Original Side, to pay to the petitioner Rs. 99,300 towards pro tanto satisfaction of the estate duty liability of the estate of Jiban Krishna Mitter and in particular the liability of the defendant, Prakash Krishna Mitter, and for an ad interim order restraining the Registrar, Original Side, from making over any money to the plaintiff, Calcutta Loans Private Ltd., out of the sale proceeds lying in his hands until the disposal of this application. 2. It appears that on the 5th September, 1974, the present application was moved and an ad interim order of injunction restraining the Registrar, Original Side, from making over the said sale proceeds to the plaintiff until the disposal of this application was passed. Thereafter, directions for filing affidavits were given and ultimately it appeared b...
Tag this Judgment!Commissioner of Income-tax Vs. Sarpi Kajoria Coal Mines P. Ltd.
Court: Kolkata
Decided on: May-21-1975
Reported in: [1977]106ITR858(Cal)
Dipak Kumar Sen, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the question referred is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that it would be unreasonable to require the company to distribute any dividend in respect of the previous year ended March 31, 1958, and setting aside the order under Section 23A(1) of the Indian Income-tax Act, 1922, levying additional super-tax in respect of the assessment year 1958-59?'2. From the facts found as appearing in the statement of the case and its annexures it appears that during the assessment year in question, that is 1958-59 (the relevant previous year ending on 31st March, 1958) an order was passed by the Income-tax Officer under Section 23A of the Indian Income-tax Act, 1922, levying additional super-tax. The Income-tax Officer worked out the distributable surplus at a figure of Rs. 48,619 being the difference between the total income assesse...
Tag this Judgment!Gour Gopal Dutt and ors. Vs. Satyendra Nath Mitra
Court: Kolkata
Decided on: May-16-1975
Reported in: AIR1976Cal8
ORDERSabyasachi Mukharji, J. 1. This is an application under Section 17-D of the West Bengal Premises Tenancy Act. 1956. In order to appreciate the controversy in this case it would be necessary to refer to certain facts. On the 20th September. 1952, there was a sub-lease executed by the plaintiffs in this suit who are lessees under the wakf property in favour of one Satyendra Nath Mitra, sub-lessee, since deceased, of the cinema house with the land at No. 38, Upper Circular Road, Calcutta, now known as Acharva Prafulla Chandra Road for a term of 8 years with option for renewal for another two years at a monthly rent of Rs. 1,400 for the cinema house and monthly rent of Rs. 600 for the furnitures and fittings. On the 11th April, 1955, the plaintiffs through their solicitor Mr. R.C. Kar served a notice to quit on the said Satyendra Nath Mitra on the ground of default in payment of rent. On the 5th July, 1955, the present suit being Suit No. 1333 of 1955 was instituted by the plaintiffs ...
Tag this Judgment!Dipti Kumar Basu Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: May-16-1975
Reported in: 80CWN153,[1976]105ITR450(Cal)
Deb, J.1. The following questions of law of great importance are involved in this reference under Section 27(1) of the Wealth-tax Act, 1957, hereinafter stated as the ' Act' : '(a) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the 'outstandings' due to the firm constituted assets the value of which was required to be included in its net wealth for the purpose of assessing the assessee's interest therein (b) If the answer to question No. 1 is in the affirmative whether the value of the 'outstandings' should not be reduced by (i) the estimated tax payable by the firm on the outstandings and (ii) the estimated tax payable by the assessee on his share therein (c) Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the principle and method of valuation of the outstandings as adopted by the Appellate Assistant Commissioner '2. The assessment year is 1964-65, and the valuation date is March 31, ...
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