Kolkata Court July 1975 Judgments
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Scientific Instruments Co. Ltd. Vs. Collector of Customs (Valuation Se ...
Court: Kolkata
Decided on: Jul-16-1975
Reported in: AIR1976Cal38,1980(6)ELT89(Cal)
ORDERA.N. Sen, J.1. The validity of certain orders passed by the Assistant Collector of Customs (Valuation Section), respondent No. 1 herein, forms the subject-matter of challenge of this writ petition.2. The petitioner acts as the sole distributor in India of various foreign companies manufacturing scientific instruments. As such sole selling agent or distributor, the petitioner has to work for promoting in India the sale of the said products of its principals and the petitioner is also bound to handle the servicing contracts with the purchasers in India and has to keep stock of necessary parts for maintenance works. Wherever there is a warranty against defective workmanship and/or material, when the instrument is replaced by the principals abroad, the petitioner is also to handlethe installation and testing. The petitioner mainly deals in scientific instruments and the scientific instruments which are manufactured by the principals of the petitioner abroad and which are imported into...
Sohrab Ali Molla Vs. District Magistrate 24-parganas and ors.
Court: Kolkata
Decided on: Jul-16-1975
Reported in: 1976CriLJ1614
Bimal Chandra Basak, J.1. In this application for a writ in the nature of Habeas Corpus the detenu has challenged an order of detention passed by the District Magistrate, 24-Parganas on 18th September, 1974 in exercise of the powers conferred under Sub-section (1) read with Sub-section (2) of Section 3 of the Maintenance of Internal Security Act, 1971 (hereinafter referred to as the said Act). The said order was passed with a view to preventing the detenu from acting in any manner prejudicial to the maintenance of public order. The solitary incident referred to in the ground is set out hereinbelow:On 12-7-74 at about 17-30 hrs. you along with your associates being armed with pipe gun, bombs, and other lethal weapons formed ,an unlawful assembly at Mayda, Joynagore P. S. and attempted to kidnap one Bipra Patra of Mayda from the local High School at the point of pipe gun with a view to killing him as Bipra Patra had refused to participate with you in your act of vandalism. Some local men...
Bhagwan Devi Saraogi and Ors. Vs. Income-tax Officer, 'E' Ward and Ors ...
Court: Kolkata
Decided on: Jul-14-1975
Reported in: [1979]118ITR906(Cal)
A.N. Sen, J.1. On the 22nd of February, 1973, the ITO, 'E' Ward, Dist. 1(2), Calcutta, issued the following notice u/s. 148 of the IT. Act, 1961.'Notice under Section 148 of the Income-tax Act, 1961. Income-tax Officer, Dist, 1(2)/K-Ward,18, Rabindra Sarani, Calcutta-1. Dated the 22-2-1973. To, Smt. B. D. Saraogi and others, 2A, Girish Avenue, Calcutta. Whereas I have . reason to believe that your income chargeable to tax for the assessment year 1965-66 has escaped assessment within the meaning of Section 147 of the Income-tax Act, 1961. I therefore propose to assess the income for the said assessment year and I hereby require you to deliver to me within 30 days from the date of service of this notice, a return in the prescribed form of your income in respect of which you are assessable for the said assessment year. This notice is being issued after obtaining the necessary satisfaction of the Commissioner of Income-tax, West Bengal IV.(Sd/).Income-tax Officer, 'E' Ward, Dist. 1(2), Ca...
Commissioner of Income-tax Vs. Amalgamated Jambad Syndicate Pvt. Ltd.
Court: Kolkata
Decided on: Jul-11-1975
Reported in: [1979]117ITR698(Cal)
Dipak Kumar Sen, J. 1. This reference arises out of the assessment of Amalgamated Jambad Syndicate Pvt. Ltd. for the assessment years 1958-59, 1959-60 and 1960-61. The facts found as appearing from the statement of the case and the annexures thereto may be briefly narrated as follows :The Amalgamated Jambad Syndicate Pvt. Ltd., the assessee, ran a colliery. For the assessment years in question the assessee claimed deductions of three sums, respectively, of Rs. 82,830, Rs. 1,96,012 and Rs. 2,01,104 on account of expenses incurred for removal of overburden. The assessee claimed that the said expenses were of a revenue nature and, therefore, the assessee was entitled to claim deduction for the said sums.2. At the assessment the ITO was informed that the process of removal of overburden was a continuous process and was likely to increase from year to year on account of the seam being deeper with the advancement of mining operations. The ITO considered the cases where shafts were sunk in mi...
Commissioner of Income-tax Vs. R.H.N. Choudhuri and Co. Pvt. Ltd.
Court: Kolkata
Decided on: Jul-11-1975
Reported in: [1977]107ITR342(Cal)
Dipak Kumar Sen, J.1. In the assessment year 1959-60, Messrs. R.H.N. Choudhuri & Co. Private Ltd. was assessed to income-tax. In the course of the assessment proceedings the Income-tax Officer found a deposit of Rs. 4,000 in the account of one S. L. Rathor, and 4 hundi loans amounting to Rs. 1,00,500. The assessee was asked to explain the nature and source of the same. Explanations were offered but were not accepted by the Income-tax Officer who added back the same as the assessee's income. Interest on the hundi loans to the extent of Rs. 7,814 was also disallowed as deduction.2. The assessee went up on appeal and the Appellate Assistant Commissioner by his order dated the 28th March, 1969, accepted the deposit of Rs. 4,000 as genuine. So far as the hundi loans were concerned he allowed a credit of Rs. 55,500. Addition was partly reduced accordingly.3. The Income-tax Officer in the meantime had referred the matter to the Inspecting Assistant Commissioner for levy of penalty who issued ...
Sm. Mira Devi Chowhan Vs. Arun Kumar Mustaphy
Court: Kolkata
Decided on: Jul-10-1975
Reported in: AIR1976Cal69
ORDERSalil Kumar Hazra, J. 1. This is an application by the defendant Arun Kumar Mustaphy to set aside the ex parte decree dated May 20. 1975. The decree was for Rs. 1,140/-with interest and cost passed by this Court in a suit for money lent and advanced by the plaintiff Smt. Mira Devi Chowhan to the defendant. 2. The case of the plaintiff is that on August 28, 1971, the defendant borrowed from the plaintiff Rs. 1,000/- for the purpose of his business and agreed to repay the same within 90 days from the date of the loan. As a security for due repayment of the loan, a hundi was executed in favour of the plaintiff. The hundi was drawn by the defendant Arun Kumar Mustaphy for Leather Export Union. Arun Kumar Mustaphy himself accepted the hundi. Further case of the plaintiff is that the defendant Arun Kumar Mustaphy held himself out as the sole proprietor of the business carried under the name and style of Leather Export Union. The defendant Arun Kumar Mustaphy filed his written statement....
Union of India (Uoi) Vs. National Investment Co. Ltd. and ors.
Court: Kolkata
Decided on: Jul-10-1975
Reported in: AIR1976Cal107
Chittatosh Mookerjee, J. 1. The Union of India has obtained the present Rules against the preliminary decision of the learned Arbitrator in an arbitration referred to him under Section 8(1)(b) of the Requisitioning and Acquisition of Immovable Property Act, 1952 that the opposite party No. 1 was entitled to get compensation for the properties covered in the said two disputes. The learned Arbitrator has inter alia held that the West Bengal Estates Acquisition Act, 1953 did not apply in respect of the properties involved in these two cases. Therefore, the two cases before him were maintainable in law.2. In the year 1944, the then Government of India under Rule 75-A (1) of the Defence of India Rules, 1939 had requisitioned the disputed plots of land for the purpose of the Defence of India. The said requisition had been continued under the Requisitioned Land (Continuance of Powers) Act, 1947, thereafter under the Requisitioning and Acquisition of Immovable Property Act, 1952. On June 4, 19...
Commissioner of Income-tax Vs. Lalit Mohan Deb
Court: Kolkata
Decided on: Jul-10-1975
Reported in: [1977]107ITR84(Cal)
Dipak Kumar Sen, J. 1. This reference arises out of an assessment on one Lalit Mohan Deb for the assessment year 1955-56. The facts as appearing from the statement of the case and the annexures thereto can be shortly stated as follows :Assessment for the assessment year 1955-56 was made under Section 23(3) of the Indian Income-tax Act, 1922. Thereafter, it came to the knowledge of the Income-tax Officer that the assessee had invested a sum of Rs. 39, 102 for construction of a house. The assessee contended that the said sum was received by way of loans, particulars whereof are as follows : Rs.(a)Loan from Dhirendra Chandra Majumdar...13,151(b)Loan from Chintabaran Lodh...12,151(c)Loan from Harendra Chandra Das...14,000 39,3022. The Income-tax Officer found that none of the said creditors could have been in a position to advance the amounts and that none of them were assessed to income-tax. He started proceedings under Section 34 of the Indian Income-tax Act, 1922, in the course of which...
Akhil Bandhav Chemicals Industries (P) Ltd. Vs. Union of India (Uoi) a ...
Court: Kolkata
Decided on: Jul-09-1975
Reported in: 1977(1)ELT65(Cal)
S.C. Deb, J.1. This rule, under article 226 of the Constitution, was directed against Order No. 473 of 1973 passed by respondent No. 1 rejecting the revision application filed by the petitioner under the Central Excises and Salt Act, 1944.2. Licence No. 6 was granted to the petitioner under Rule 192 of the Central Excise Rules. Under the said licence the petitioner was entitled to purchase from the manufacturers Benzol, Toluene, Naptha, etc. without paying any duty on those goods for being used by the petitioner in the manufacture of Thinners. The said licence expired on December 31, 1968. It was a renewable licence and the petitioner applied for its renewal on November 9, 1968. Certificate No. C.T. 2, which was issued to the petitioner under Rule 156 by the Excise authorities, was withdrawn from the petitioner by the Excise authorities on January 10, 1969.3. The case of the petitioner is that the petitioner had to purchase certain quantities of those goods from Indian Iron and Steel L...
Bengal Paper Mill Co. Ltd. and anr. Vs. Commercial Tax Officer and ors ...
Court: Kolkata
Decided on: Jul-09-1975
Reported in: [1976]38STC163(Cal)
S.K. Mukhekjea, J.1. This application has come up before us for decision, on a reference made by P.K. Banerjee, J., under Rule 1(1) of Chapter II of the Appellate Side Rules.2. The reference involves the question of validity of the retrospective operation of the definition of 'business' in Clause (la) of Section 2 of the Bengal Finance (Sales Tax) Act, 1941, a definition introduced by means of an amendment by Sub-section (1) of Section 4 of the West Bengal Taxation Laws (Amendment) Act, 1969, and similar enactments.3. The petitioners, Bengal Paper Mill Company Limited, carry on business of manufacturing paper. They are registered dealers under the Bengal Finance (Sales Tax) Act, 1941.4. The petitioners' case is that for the manufacture of paper they purchase chemicals and stores. Those chemicals and stores are usually received by the petitioners packed in drums and bags. After use, the drums, bags or other containers in which the said stores and chemicals are received become useless an...
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