Kolkata Court September 1975 Judgments
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Jayantibhai Patel Vs. Secretary, Home Department, Govt. of West Bengal ...
Court: Kolkata
Decided on: Sep-15-1975
Reported in: 1976CriLJ783
Bimal Chandra Basak, J.1. In this application for a writ in the nature of Habeas Corpus the detenu/petitioner is challenging an order of detention passed by Sri B. Mukhopadhyay, Secretary to the Government of West Bengal, Home Department (Special Section) on the 8th of April, 1975 in exercise of powers conferred by Sub-section (1) of Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as the said Act). The said order was passed with a view to preventing the detenu from dealing in smuggled goods otherwise than by engaging in transporting or concealing or keeping smuggled goods. The grounds of detention served under Sub-section (3) of Section 3 of the said Act refers to the following incidents:1. That on 19-2-75 between 3-30 P.M. and 9-30 P.M. Customs Officers searched the locker No. 1803 pursuant to an information about contraband goods being secreted in India Safe Deposit Vault Co. Ltd. 2, Brabourne Road, Calcutta....
Century Enka Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Sep-12-1975
Reported in: [1977]107ITR123(Cal)
Sabyasachi Mukharji, J. 1. Whether Rule 19A of the Income-tax Rules, 1962, providing for the computation of capital employed in an industrial undertaking or a hotel business for the purpose of Section 80J of the Income-tax Act, 1961, restricts the scope of reliefs under Section 84 of the Income-tax Act, 1961, is the question that falls for consideration in this application under Article 226 of the Constitution.2. The petitioner is Century Enka Ltd. The petitioner carries on business, inter alia, of manufacture, process and sale of polymide, polyester, rayons or any other type of man-made fibres of silk, wool, cotton or any other types of natural fibres. In the year 1969 the petitioner established an industrial undertaking at Ghosari Post, Poona, for the manufacture of and/or process of nylon yarn and other fibres. It is the case of the petitioner that the said undertaking satisfies the conditions laid down by Sub-section (4) of Section 80J of the Income-tax Act, 1961. For the assessmen...
Manindra Bhusan Sanyal Vs. State of West Bengal
Court: Kolkata
Decided on: Sep-11-1975
Reported in: AIR1976Cal174
S.C. Ghose, J.1. In the instant rule, the petitioner who carries on the business of running a hotel or lodging house under the name and style of 'Rest-Cot Boarding House' at Nos. 23 and 23/1, Hayat Khan Lane, Calcutta seeks to have the provisions contained in Sections 25-A to 25-F incorporated into the West Bengal Premises Tenancy Act, 1956 by the enactment of Section 10 of the West Bengal Premises Tenancy (Second Amendment) Act 1969 struck down.2. The petitioner as stated herein-above has been carrying on the said business of running the hotel or lodging house known as 'Rest-Cot Boarding House'. There are many boarders and lodgers in the said lodging house of the petitioner and the rates payable by them for board and lodging vary from Rs. 3 to Rs. 4 per day depending upon the quality, situation and the space of the rooms allotted to such boarders.3. For running the said boarding house and/or hotel, the petitioner has to obtain licence from the Commissioner of Police, Calcutta in accor...
Shri Krishna Investment and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Sep-11-1975
Reported in: AIR1976Cal333
Anil K. Sen, J.1. These two appeals under Clause 15 of the Letters Patent are at the instance of the two petitioners in two Rules. Those were the two Rules obtained on two writ petitions. As the Rules raised a common question as to constitutional validity of the material provisions of the Public Premises (Eviction of Unauthorised Occupants) Act 1971, they were heard together and were disposed of by a common judgment dated July 31, 1973 by a learned single Judge of this Court. Those Rules were discharged and the writ petitions were dismissed by the learned single Judge and feeling aggrieved by the said decision end the orders dismissing the respective writ petitions, the petitioners have preferred these two appeals.2. The subject matters of challenge in those writ petitions were the two notices respectively dated 4th July, 1970 (in the case of Sri Krishna Investment & another) and 25th June, 1970 (in the case of Manton & Company Limited and another), both issued by the Estate Officer un...
Sahadeb Pramanik Vs. the District Magistrate and ors.
Court: Kolkata
Decided on: Sep-11-1975
Reported in: 1976CriLJ366
Bimal Chandra Basak, J.1. In this application for a Writ in the nature of Habeas Corpus the detenu is challenging an order of detention passed by the District Magistrate, Howrah on the 7th of February, 1975 in exercise of powers conferred by subsection (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 a manner prejudicial to the maintenance of public order. The incident referred to in the grounds of detention served on the detenu is set out hereinbelow:-On 14-12-1974 at about 06-10 hours you along with your associates (1) Md. Abdul Gani (2) Nimi Dhara, (3) Naba Kumar Khan and 8 others being armed with daggers, knives etc. were trying to board a local train (No. C-244) Dn. at Kamar Kundun Railway Station with a view to commit decoity in the train. The movement of you and your associates (1) Md. Abdul Gani, (2) Nimai Dhara, (3...
Bashir Ahmed Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-08-1975
Reported in: AIR1976Cal142
ORDERSabyasachi Mukharji, J.1. The implementation of the Bengal Wakf Act, 1934, as amended by the Bengal Wakf (Amendment) Act, 1973, is under challenge in this application under Article 226 of the Constitution. In order to appreciate the contentions it will be necessary to refer to certain facts.2. The petitioner, who claims to be a citizen of India, states that by an Indenture dated the 18th August, 1950, a Wakf was created by the petitioner in respect of certain portions of Lands more fully described in the said Indenture. By the said Wakf deed the grantor, being the petitioner herein, had appointed himself to be the first Trustee or Mutwalli and thereafter made certain provisions for the management of the said Wakf properties. The Wakf deed, further, provided that the grantor would be entitled to appropriate to his own use 25 per cent of the gross income as his remuneration for looking after and managing the properties during his natural life and on his death the said income would g...
Smt. Minoti Halder Vs. Income-tax Officer, 'G' Ward and Ors.
Court: Kolkata
Decided on: Sep-08-1975
Reported in: [1978]115ITR471(Cal)
Sabyasachi Mukharji, J.1. The petitioner in this application under Article 226 of the Constitution challenges the impugned notice issued under Section 148 of the I.T. Act, 1961, for the assessment year 1956-57. The said notice was issued on the 26th of March, 1973, under Clause (a) of Section 147 of the I.T. Act, 1961. The reasons for reopening the assessment of the assessee have been annexed in the affidavit-in-opposition. The said reasons read as follows :' The assessee maintains a current account with the Bank of India in the name of M/s, Calcutta Plywood Mfg. Co., a proprietary concern of the assessee, the details of which were not produced at the time of original assessment. From the details of transactions in the said current account obtained from the bank it appears that during the current year 1955 relevant to the assessment year 1956-57, the total deposits were Rs. 5,06,700 against total turnover of the business shown at Rs. 1,89,725. I have, therefore, reason to believe that ...
Mrs. Ajit Kumar Ray Vs. Jnanendra Nath Dey and ors.
Court: Kolkata
Decided on: Sep-05-1975
Reported in: AIR1975Cal433
ORDERR. Bhattacharya, J. 1. This revisional applicationhas been filed by one Mrs. Ajit Kumar Roy, the alleged resister, in execution case of a decree for recovery of khas possession of the suit premises against the order dated 20-4-74 passed by the 9th Bench of the City Civil Court, Calcutta, in Miscellaneous Case No. 553 of 1972 allowing a prayer for police help at the time of delivery of possession by the court's bailiff as prayed for by the decree-holders Jnanedra Nath Dey and others, the opposite parties before this Court.2. The relevant facts to be stated in brief are simple. The decree-holder-petitioners obtained a decree for eviction against the judgment debtor Ajit Kumar Roy in respect of the Suit No. 8 at premises No. 79/28, Lower Circular Road, Calcutta. The decree in question was put in execution. According to the allegation of the decree-holders, on 22-6-72 the bailiff of the court accompanied by one of the decree-holders, Amal Kumar Dey, went to the suit premises for effec...
Tarak Chandra Paik and ors. Vs. Naim Mondal and ors.
Court: Kolkata
Decided on: Sep-04-1975
Reported in: 1976CriLJ769
ORDERA.N. Banerjee, J.1. This Rule was obtained against the orders passed by the learned Executive Magistrate, Basirhat, in a proceeding under Section 144 of the Code of Criminal Procedure which was subsequently converted into one under Section 145 of the same Code. It appears that on the application of the opposite party the learned Executive Magistrate :by his order dated November 18, 1974 drew up a. proceeding under Section 144 of the Code of Criminal Procedure against the second party petitioners restraining them from cutting away the paddy from the lands in schedule. The second party petitioners appeared before the learned Magistrate and prayed for vacating the aforesaid order but the learned Magistrate by his order dated January 16, 1975 converted the proceeding under Section 145 of the Code of Criminal Procedure and restrained both the parties from entering into the disputed lands. The lands were also attached and Junior Land Reforms Officer, Habra was appointed Receiver in resp...
The Corporation of Calcutta Vs. Murari Churn Law
Court: Kolkata
Decided on: Sep-03-1975
Reported in: AIR1976Cal299
Masud, J.1. In this application under Order 22, Rule 9 read with Rule 11 of the Code of Civil Procedure, the petitioner-appellant, Corporation of Calcutta, has prayed for setting aside the abatement of the present appeal. Admittedly, the respondent Murari Churn Law died on Jan. 25, 1973 surviving him his widow Sm. Nayan Tara Law and three sons, namely, Gunanka Churna Law, Debinka Churn Law and Mrinanka Churn Law as his legal heirs. There is also no dispute that no application for substitution of the heirs in place of the respondent Murari Churn Law, deceased, was made within three months from the date of his death. Thus, under Order 22, Rule 4 read with Rule 11 of the Code, the appeal stood abated. Thereafter, no application was made by the appellant for setting aside the abatement within two months from the date when the abatement took place. The present petition was filed on May 23, 1974 for setting aside the said abatement.2. Mr. Jayanta Mitra, Counsel for the petitioner, has submit...
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