Kolkata Court September 1975 Judgments
Commissioner of Income-tax Vs. Narayan Chandra Dey
Court: Kolkata
Decided on: Sep-30-1975
Reported in: [1977]108ITR515(Cal)
S.C. Deb, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The statement of the case relates to the assessment year 1961-62, the relevant previous year being 1367 B.S. One Gour Hari Seal died in or about 1943, leaving behind him his widow, Ratnamala Dassi and four sons, Naba Kumar, Tincowrie, Bhupen and Samar. In 1948, Ratnamala purchased a plot of land in her own name as stated in the statement of the case. After the said purchase, a five-storeyed building was erected on the said land. 2. The assessee has been assessed in the status of a Hindu undivided family and in course of such assessment as it was contended on its behalf that the family was divided, the Income-tax Officer issued notices to the members and they submitted that there had been a complete partition of the joint family and the property had been partitioned by metes and bounds. In support of their above contention they produced a deed of partition dated March 21, 1960, before the Income-tax Of...
Tag this Judgment!Grahams Trading Co. (India) Ltd. Vs. Income-tax Officer, Central and o ...
Court: Kolkata
Decided on: Sep-29-1975
Reported in: [1976]105ITR1(Cal)
M.N. Roy, J.1. This appeal is directed against a judgment and order dated February 26, 1971, passed in Civil Rule No. 2262(W) of 1966 by P.K. Banerjee J. By the said order the learned judge was pleased to discharge the rule obtained by the appellant against initiation of proceedings under Section 148 of the Income-tax Act, 1961, for the assessment years 1950-51 to 1961-62, by the Income-tax Officer, Central Circle I, respondent No. 1.2. The appellant, which carries on business, inter alia, in export and import and also trade in general merchandise, is alleged to have been regularly assessed under the Indian Income-tax Act. It has been alleged that for the assessment year 1950-51 they were assessed on March 29, 1955, under Section 23(3) of the Indian Income-tax Act, 1922, and the total income was computed at Rs. 5,52,829. Similarly, for the assessment years 1951-52 and 1952-53, they were assessed under the said section and the total income was computed at Rs. 34,562 and Rs. 2,09,486, re...
Tag this Judgment!Abul Azad Vs. the State
Court: Kolkata
Decided on: Sep-29-1975
Reported in: 1976CriLJ315
Sudhamay Basu, J.1. This is a petition from jail by one Abul Azad who was sentenced to imprisonment for life under Section 302 I. P, C. on the 10th of January 1968. It is for setting off the period of detention undergone by him during investigation and trial in accordance with the Section 428 of the Code of Criminal Procedure. 1973,2. The Supreme Court in the case of B. P, Andre v. The Superintendent, Central Jail, Bihar, New Delhi reported in : 1975CriLJ182 held that where the accused has been convicted and is still serving his sentence, at the date when the new Code of Criminal Procedure came into force, Section 428 could apply and the connected person would be entitled to claim set off in terms thereof. In another decision, Hardev Singh v. The State of Punjab reported in : 1975CriLJ243 the Supreme Court allowed the appeal in part and at the same time held that the appellant was entitled to get a set off or adjustment under Section 428 Criminal P.C. of the period if any, during which...
Tag this Judgment!Wine, Spirit and Beer Association of India and ors. and Carew and Comp ...
Court: Kolkata
Decided on: Sep-26-1975
Reported in: [1978]42STC113(Cal)
Amiya Kumar Mookerji, J.1. In this rule the petitioners pray for a declaration that the West Bengal Taxation Laws (Amendment) Act, 1972, in so far as and to the extent to which the same seeks to withdraw the exemptions in entry 25 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, is ultra vires and should be struck down.2. Petitioner No. 1 is an existing company and petitioner No. 2 is the shareholder and Senior Executive Officer of petitioner No. 1. It is the case of the petitioners that under the provisions contained in Rules 4 and 5 of the West Bengal Excise Foreign Liquor (Licence Fee) Rules, 1942, an annual fee is payable in advance on all sales of potable liquor including India-made foreign liquor and beer. In addition, an additional licence fee, popularly known as literage fee, is imposed and collected on all sales of potable liquor including India-made foreign liquor and beer. Such impositions are essentially in the nature of sales tax as the same are related to and/or...
Tag this Judgment!Eastern Galvo-aluminizing and Engineering Works Vs. Additional Member, ...
Court: Kolkata
Decided on: Sep-26-1975
Reported in: [1976]37STC262(Cal)
Amiya Kumar Mookerji, J.1. This rule is directed against an order dated 21st December, 1970, passed by the Additional Member, Board of Revenue, West Bengal, confirming the order of the Commercial Tax Officer dated 17th May, 1966, by which, the petitioner's liability to pay tax under Section 4(2) read with Section 4(5)(a) of the Bengal Finance (Sales Tax) Act, 1941, was determined.2. The petitioner is a partnership-firm carrying on business under the name and style of 'Eastern Galvo-Aluminizing & Engineering Works', having its chief place of business at 59, Gray Street, Calcutta-6. The business of the firm was started on 1st January, 1964. The nature of the petitioner's business is of (i) executing individual works contract, viz., galvanization of steel works supplied and belonging to the customers, (ii) manufacturing in West Bengal for sale of engineering goods, e.g., fabricated steel structures and galvanized materials, and (iii) executing pure and simple labour contract. A sales turn...
Tag this Judgment!Commissioner of Income-tax Vs. Dipak Corporation Pvt. Ltd.
Court: Kolkata
Decided on: Sep-25-1975
Reported in: [1978]48CompCas80(Cal),[1978]111ITR452(Cal)
Deb, J.1. This reference, under Section 256(2) of the Income-tax Act, 1961, relates to the assessment year 1964-65, The assessee-company was floated on October 27, 1960, with the object of acquiring the managing agency of India Forge & Drop Stampings Ltd., hereinafter referred to as 'the managed company '. The managed company was floated on June 27, 1960. One Sri Baldev Raj was appointed by the managed company as an employee on a salary of Rs. 2,000 per month with effect from 1st July, 1960. The said Baldev Raj was a relation of the two directors of the assessee-company. Hence, when the assessee-company took over the managing agency of the managed company, the said Baldev Raj became an associate within the meaning of that expression used in Section 360 of the Companies Act. The managed company, however, obtained permission from the Central Government for payment of remuneration of Baldev Raj for the years 1961 and 1962. The managed company, however, failed to secure the sanction of the...
Tag this Judgment!Manick Lal Seal and anr. Vs. K.P. Chowdhury
Court: Kolkata
Decided on: Sep-23-1975
Reported in: AIR1976Cal115
R. Bhattacharya, J.1. The defendants are the appellants before this Court. The plaintiff's suit was dismissed in the Court of the Munsif but in appeal in the Court of the Additional District Judge, 24-Parganas, the plaintiff K.P. Chowdhury was successful and his suit was decreed.2. The plaintiff started the action against the two defendants, Maniklal Seal, the defendant No. 1 and his son Nemai Chand Seal, the defendant No. 2 for specific performance of an agreement for execution of a lease for 21 years by the defendant No. 2 in respect of the suit premises being a portion on the ground floor in the premises No. 2-B. Palit Street, Calcutta. To be very brief, the plaintiff's case in the plaint is that he was a sub-tenant under one Hemendra Nath Chowdhury, a tenant under the defendant No. 1, Manik and served a notice under Section 16 (2) of the West Bengal Premises Tenancy Act, 1956 upon Manik for being recorded as a direct tenant and that it was agreed by and between the parties that (i)...
Tag this Judgment!Suresh Chandra Sarkar Vs. Gosaidas Pal
Court: Kolkata
Decided on: Sep-22-1975
Reported in: AIR1976Cal87
ORDERR. Bhattacharya, J.1. This revisional application has been filed by the defendant-petitioner Suresh Chandra Sarkar under Section 25 of the Provincial Small Cause Courts Act against the order of the Small Cause Court Judge at Sealdah rejecting his application under Order 9, Rule 13 of the Code of Civil Procedure. The landlord-opposite party opposes the Rules.2. I have heard Mr. Gupta, the learned counsel for the petitioner and Mr. Ghoshal for the opposite party.3. The petitioner who was the defendant in the original suit for arrears of rent filed against him suffered an ex parte decree and thereafter he filed a petition under Order 9, Rule 13 of the Code of Civil Procedure for setting aside the ex parte decree and for restoration of the suit for hearing on merit. The defendant's case was that the summons of the suit was not served upon him but getting some information he came to know about the ex parte decree. On hearing upon the application filed by the defendant the learned Judge...
Tag this Judgment!Hirendra Nath Bakshi Vs. Life Insurance Corporation of India and ors.
Court: Kolkata
Decided on: Sep-19-1975
Reported in: AIR1976Cal88
Salil Kumar Datta, J.1. This is an appeal against the judgment and order of S.C. Ghosh, J. discharging the Rule issued on the petitioner's application under Article 226 of the Constitution. The relevant facts according to the petitioner are as follows :2. The petitioner at the material time was working as the Assistant Branch Manager (Development) of the Life Insurance Corporation of India (hereinafter referred to as the Corporation) attached to the City Branch No. 2. By an order dated March 14, 1969 the petitioner was placed under suspension by the Zonal Manager, Eastern Zone of the Corporation, Respondent No. 2 as, it was stated, a disciplinary proceeding against the petitioner was contemplated. On April 30, 1969 the petitioner was served with a charge-sheet containing four specific charges, all relating to defalcation of money. We are concerned really here with the charge No. 1 as the petitioner had been acquitted of all other charges. The charge No. 1 is to the following effect :'T...
Tag this Judgment!Sm. Rekha Rani Dey Vs. Shyam Sundar Dhar and ors.
Court: Kolkata
Decided on: Sep-19-1975
Reported in: AIR1976Cal229
M.N. Roy, J.1. This Rule was obtained against three orders viz.. Orders Nos. 15, 18 and 21 dated 16th August, 1974, 30th August, 1974 and 31st August 1974 respectively. The said orders were made In a proceeding under Order 21, Rule 58 of the Code of Civil Procedure.2. The admitted position is that the petitioner is the wife of the opposite party No. 2 Sri Provat Kumar Dey and the opposite party No. 1 is his cousin. The petitioner has alleged that by virtue of a registered deed of conveyance executed by one Minoti Roy Mitra wife of Sri Adhir Kumar Mitra of 98, P. K. Guha Road, P. S. Dum Dum in the year 1964, she purchased 2 cottas 14 chattaks and 39 sq. ft. of land and such purchase was made out of her stridhan money. She has further alleged that since such purchase she is in possession of the said lands and has constructed a two storied building with her own money. She has further alleged that she is in possession of the said lands on her own right on payment of rent to the Collectorat...
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