Kolkata Court July 1975 Judgments
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Rathindra Nath Bose Vs. Jyoti Bikash Ghosh and ors.
Court: Kolkata
Decided on: Jul-07-1975
Reported in: AIR1975Cal377,79CWN873
ORDERSalil Kumar Datta, J. 1. This Rule has been obtained against the order passed on appeal by the Additional District Judge, 1st Court, Alipore, dissolving the injunction granted by the trial court. The facts in short are as follows :2. Opposite parties Nos. 1 and 2, the landlords who purchased the suit premises in 1966, instituted Title Suit No. 137 of 1968 against opposite parties Nos. 7 and 8 for recovery of possession of premises No. 7-A, Nafar Kundu Road, Calcutta, P. S. Bhowanipore, which, it was alleged, the said opposite parties held as monthly tenants. The ground for eviction was the plaintiffs' reasonable requirement of the suit premises for own use and occupation. The suit was decreed on February 14, 1969. The cousins of the defendants filed Title Suit No. 73 of 1969 on February 26, 1969 for a declaration that they and the opposite parties Nos. 7 and 8 were joint tenants of the suit premises and also for permanent injunction restraining the landlords from proceeding with e...
Hoare Miller and Co. Ltd. Vs. the Assistant Collector of Customs and o ...
Court: Kolkata
Decided on: Jul-07-1975
Reported in: AIR1975Cal440
ORDERSabyasachi Mukharji, J. 1. In this application under Article 226 of the Constitution Messrs. Hoare Miller & Co challenges the notice dated 5th October, 1967 issued by the Assistant Collector of Customs to the petitioner to show cause why the goods covered by the three shipping bills mentioned in the said notice should not be confiscated under Section 113(d) of the Customs Act, 1962 and why penal action should not be taken against the petitioner under Section 114 of the Customs Act, 1962. After setting out the facts of those three shipping bills the notice stated, inter alia, as follows:-- '3. The facts detailed in para. 2 tend to show that the contracts in respect of the subject Roods have been entered into between Messrs. Union Agencies (Distributors) Pvt. Ltd. Rhodesia and the exporters. The name of their Zambia Associates Messrs Factors Zambia Ltd., had been utilised as a cover and Messrs. J. N. Barnett & Co. Beirs as their Agent for diversion of the goods to Rhodesia. Exports...
Commissioner of Income-tax (Central) Vs. Chrestian Mica Industries Ltd ...
Court: Kolkata
Decided on: Jul-04-1975
Reported in: [1977]109ITR324(Cal)
Deb, J.1. The following questions of law are involved in this reference under Section 66(1) of the Indian Income-tax Act, 1922 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sale of plant and machinery by the assessee to M/s. Kariatari Mica Mining Co. Ltd. took place before the previous year and in excluding the sum of Rs. 52,778 out of the assessee's total income ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sale by the assessee of mines and mining rights to M/s. Kariatari Mica Mining Co. Ltd. did not amount to a venture in the nature of trade or a trading transaction and as such the sum of Rs. 4,21,023 was not assessable as business profit ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that in any event no profit was earned by the assessee-company as a result of the said sale, and in directing accordingly the ex...
Burmah-shell Oil Storage and Distributing Co. of India Ltd. Vs. Income ...
Court: Kolkata
Decided on: Jul-03-1975
Reported in: [1978]112ITR592(Cal)
A.N. Sen, J.1. Burmah-Shell Oil Storage and Distributing Company of India Ltd. (hereinafter referred to as the company or the petitioner) has presented this writ petition challenging the validity of two notices one bearing No. CC-XXIII/5-b/67-68/79, dated the 17th August, 1971, issued by the Income-tax Officer, Central Circle XXIII, Calcutta, and the other bearing No. 1426/IAC/ICFP-124/67-68, dated the 18th August, 1971, issued by the Inspecting Assistant Commissioner of Income-tax, Range-1(C), Calcutta.2. The petitioner is a company incorporated under the provisions of the English Companies Acts with liability of its members limited by shares and has its registered office at Burmah House, Piper Sway, Swindon, in the United Kingdom. The petitioner carries on business, inter alia, at Burmah Shell House, Ballard St., Bombay-1, and also at No. 31, Binoy Badal Dinesh Bag, in the town of Calcutta. The business of the company consists in the importation and of purchase and storage, sale and ...
Bhupendra Nath Barik Vs. Brahmachari Giri and ors.
Court: Kolkata
Decided on: Jul-02-1975
Reported in: 1976CriLJ552
ORDERR. Bhattacharya, J.1. In this criminal revision an application has been filed by the petitioners. Subodh Bala Barik and others for the substitution of their names in place of their predecessor-in-interest Bhupendra Nath Barik who was the applicant in the revisional application filed aeainst the order of a Magistrate staving a criminal prosecution started by Bhupendra till the disposal of a civil case.2. The relevant facts leadine to the criminal motion may be stated in brief. Bhupendra filed a criminal case against the accused Brahmachari Giri and: three others on the allegation that by practising fraud on him the latter created an agreement for sale in respect of some property not intended to be sold by the-complainant at a price not settled by him. The Magistrate issued process under Section 467 of the Indian Penal Code. Subsequently the accused Brahmachari Giri filed a suit for specific performance of contract on the basis of the disputed deed of agreement. The learned Magistra...
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