Kolkata Court July 1975 Judgments
Chotalal Shaw Vs. Ram Golam Shaw and ors.
Court: Kolkata
Decided on: Jul-31-1975
Reported in: AIR1975Cal436,80CWN36
R. Bhattacharya, J.1. This second appeal by the defendant is against the decision of the Additional District Judge, Baraset reversing the judgment and the decree passed by the Munsif dismissing the suit of the plaintiff for ejectment against the defendant.2. The plaintiff Ram Golam Shaw brought the suit against the defendant Ramdas Chotelal, a monthly tenant in respect of the suit premises at a rental of Rs. 23 payable according to English Calendar month. The allegations made in the plaint are that he has been carrying on a cloth business at a rented house. Due to the business at the rented house, the plaintiff is suffering inconvenience and wastage of money in spite of his having a house of his own. Moreover, the suit premises is very much suitable for his business. His landlord is demanding excessive rent for the room where he is carrying on business He asked the defendant to vacate the premises but his request has been fruitless. The plaintiff, moreover, requires the suit premises f...
Tag this Judgment!Jyoti Prakash Mitter Vs. Haramohan Chowdhury
Court: Kolkata
Decided on: Jul-30-1975
Reported in: [1978]112ITR384(Cal)
N.C. Talukdar, J. 1. These two rules, which are at the instance of the same petitioner, relating to two different periods of assessment, are taken up together for disposal as they involve the same points for consideration. The rules are directed against two orders dated the 27th January, 1975, passed by Sri D. C. Chakravarthi, Chief Metropolitan Magistrate, Calcutta, issuing process against the petitioner under Section 277 of the Income-tax Act, 1961, in Cases Nos. C/72/75 and C/73/75 pending before him.2. The facts leading on to the two rules can be put in a short compass. Two petitions of complaint were filed by the Union of India, on the complaint of Sri Haramohan Chowdhury, Income-tax Officer, ' F ' Ward, District-III(1), Calcutta, under Section 277 of the Income-tax Act, 1961, for the assessment years 1967-68 and 1968-69. The case as made out in the petition of complaint, inter alia, is that after the retirement of the petitioner, on or about the 27th December, 1961, he has been i...
Tag this Judgment!Norode Baran Mukherjee Vs. the State of West Bengal
Court: Kolkata
Decided on: Jul-30-1975
Reported in: 1976CriLJ370
A.N. Banerjee, J.1. In these six Revision Cases the only point barring another one taken in Revision Cases Nos. 231-233 of 1974, was whether Special Court constituted under the West Bengal Criminal Law Amendment (Special Courts) Act 1949 is required after taking cognizance of an offence as specified to the Schedule to the said Act which will hereafter be referred to as 'the Act' in the manner laid down in Clause (a) or (b) of Sub-section (1) of Section 190 of the Code of Criminal Procedure 1898 to examine the complainant under Section 200 of the aforesaid Code before it issues any process against the accused, The Rules arise out of six cases pending in different Special Courts. In each of such cases a petition of complaint was filed either by the investigating Officers concerned or by the Public Prosecutor of the District. In Crl. Rev. No. 781/70, a report was filed by the Investigating Officer before the 4th Additional Special Court, Calcutta, but it was taken as a petition of complai...
Tag this Judgment!S. Datta Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-29-1975
Reported in: 1976CriLJ1613
N.C. Talukdar, J.1. Two points of law arise for consideration in the present Rule which was issued at the instance of the second-party petitioner directed against an order dated the 14th December, 1974 passed by Sri A. K. Pat-tanayak, Sub-divisional Magistrate, Contai in Misc. case No. 402 of 1974.2. The facts need not be set down in details excepting to the extent as necessary appreciating the two points of law raised. The petitioner is a salaried officer of M/s. Bengal Salt Company, a public limited company carrying on manufacturing salt from sea water from the Bay of Bengal on solar process on the saline waste land of Contai Sea Coast. It is stated that the State of West Bengal participated in the share capital of the company on the basis of an agreement entered into between the company and the State since 1951. The company has in its possession about 1600 acres of salt bearing land for concentrating sea-water and crystallisation of salt and other processing and incidental purposes ...
Tag this Judgment!Commissioner of Income-tax, Central Vs. Bird and Co. (P.) Ltd.
Court: Kolkata
Decided on: Jul-28-1975
Reported in: [1977]108ITR253(Cal)
Dipak Kumar Sen, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the following questions have been referred :Assessment year 1955-56 '1. Whether, on the facts and in the circumstances of the case, the goodwill of the assessee-company constituted a 'fixed asset' within the meaning of proviso (b) to Section 23A(1) of the Indian Income-tax Act, 1922, as the section stood at the relevant time ? 2. Whether, on the facts and in the circumstances of the case, the amounts written off from goodwill account by debiting capital reserve account and profit and loss account constituted 'reserves representing accumulations of past profits' within the meaning of proviso (b) to Section 23A(1) of the Indian Income-tax Act, 1922 ' Assessment years 1958-59, 1959-60 and 1960-61 '1. Whether, on the facts and in the circumstances of the case, the goodwill of the assessee-company constituted a 'fixed asset' within the meaning of Explanation 2(iv)(a) to Section 23A of the India...
Tag this Judgment!W.F. Ducat and Co. Pvt. Ltd. Vs. Hiralal Pannalal
Court: Kolkata
Decided on: Jul-25-1975
Reported in: AIR1976Cal126,81CWN219
Salil K. Roy Choudhary, J.1. This is an application under Section 34 of the Arbitration Act for stay of the suit.2. The material facts which, are not in serious controversy are as follows that by a contract dated the 9th July, 1968 the respondent agreed to sell and the petitioner agreed to buy certain quantities of raw jutes at agreed rates on the terms and conditions contained in the said contract. It appears that the said contract is governed by the Forward Contract Regulation Act, 1952 and the rules and bye-laws of the East India Hessian Exchange Ltd. regarding transferable specific delivery contract for raw jutes. The relevant bye-laws are in Chapter V of the Working . l(b), 1(c), 2, 12(a) 15 and 17. It appears that there were various notifications by the East India Hessian Exchange Ltd. under the Forward Contract Regulation Act and the bye-laws relating to the transferable specific delivery contracts for raw jute prescribing the requirements for serial numbered contract forms, reg...
Tag this Judgment!Tara Dutta Vs. the State and anr.
Court: Kolkata
Decided on: Jul-25-1975
Reported in: AIR1975Cal450,79CWN996
Sankar Prasad Mitra, C.J. 1. This Special Bench of three Judges has been constituted under extraordinary circumstances arising out of the present Criminal Revision Case No. 676 of 1973 as well as Criminal Revision Case No. 854 of 1973 (Bimal Chandra Samaddar v. Ranjit Samaddar). Both the Revision Cases have been heard by this Bench. In the instant case on the 16th July, 1973 a petition of complaint was filed on behalf of Shyam Sundar Singhania in the Court of the Police Magistrate at Alipore. On the same day the complainant was examined and summons was issued under Section 406 of the Code of Criminal Procedure for alleged criminal breach of trust. On 27th August. 1973, the accused petitioner Tara Dutta made an application to this Court under Section 439 read with Section 561-A of the Code for quashing the proceeding. On August 27, 1973, Talukdar. J. issued a rule calling upon the District Magistrate, 24-Parganas as also Shyam Sundar Singhania to show cause as to why the proceedings com...
Tag this Judgment!NavIn Chandra Bhimji Vs. Controller of Estate Duty
Court: Kolkata
Decided on: Jul-25-1975
Reported in: [1979]116ITR465(Cal)
D.K. Sen, J. 1. The facts in this reference under Section 64(1) of the Estate Duty Act, 1953, may be briefly narrated as follows :One Bhimji Nathubhai died on the 21st August, 1965. Accounts of his estate were filed by the accountable person on the 5th May, 1966, showing a net principal value of Rs. 4,46,348-58. The Asst. CED made a provisional assessment and passed an order accordingly on the 9th May, 1966. The notice of demand was received by the accountable person on the 29th June, 1966, and a sum of Rs. 3,000 was paid. A balance of the demand remained unpaid. A notice dated the 17th January, 1970, was issued by Asst. Controller directing the accountable person to pay the balance and to show cause why on failure to make the payment demanded penalty should not be levied. The accountable person in his reply raised various legal contentions. The Asst. Controller rejected such contentions and levied a penalty of Rs. 10,000 under Section 73(5) of the E.D. Act.2. The accountable person ap...
Tag this Judgment!Krishna Kumar Modi Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jul-24-1975
Reported in: AIR1976Cal26
ORDERB.C. Ray, J. 1. This is an application for vacating the interim order of injunction issued on March 20, 1975 at the time of issuance of the said rule. The interim order has been issued in terms of prayer of the petition i.e. injunction retraining the respondents and/or their subordinates and/or servants and each one of them from passing any order of detention against the petitioner or from arresting or detaining the petitioner under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (Act 52 of 1974) or any order that may be passed under any provision of any other statute having the force of preventive detention against the petitioner on the basis of search and seizure dated October 15, 1974 for a period of eight weeks with liberty to the petitioner to apply for extension of the said interim order upon notice to the respondents Nos. 2, 4 and 6. Pursuant to the leave granted the petitioner also filed an application for extension of the interim order of i...
Tag this Judgment!Sk. Mohammed Jainal Vs. 2nd Land Acquisition Collector, Calcutta and o ...
Court: Kolkata
Decided on: Jul-24-1975
Reported in: AIR1976Cal65
ORDERA.N. Sen, J. 1. The validity of Scheme No. 103 of the Trustees for the Improvement of Calcutta forms essentially and basically the subject matter of challenge in this proceeding. The petitioner claims to carry on business of packing box manufacturing at premises No. 8/C. Free School Street, now known and numbered as 8/C. Mirza Galib Street. Calcutta, under licence issued by the Corporation of Calcutta and the petitioner has stated that ho pays occupier's share of taxes of the said premises. The petitioner has also stated that he pays rent to the lessee of the premises. The petitioner however did not produce any receipted bill of the Corporation or any rent receipt along with the petition. The petitioner has annexed to his affidavit-in-reply a copy OF his trade licence of 1960 and produced in course of hearing trade licence for the years 1963 to 1972-73. On the basis of the said scheme, which was sanctioned sometime in 1964, premises No. 8/C, Free School Street of which the petitio...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- Next ›
- Last »