Kolkata Court March 1976 Judgments
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Calcutta State Transport Corporation Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-29-1976
Reported in: [1977]108ITR922(Cal)
Dipak Kumar Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of the Calcutta State Transport Corporation, the assessee. The assessment year involved is 1962-63, the relevant previous year being the financial year 1961-62. The facts found or admitted in the statement of the case and the annexures thereto are as follows :2. By a notification dated the 10th June, 1960, issued by the Government of West Bengal, under the Road Transport Corporations Act, 1950, as amended by the Road Transport Corporations (West Bengal Amendment) Act, 1959, the assessee was established and commenced functioning with effect from the 15th June, 1960.3. In the assessment year 1961-62, the assessee was assessed to Income-tax for the first time in the status of an individual. This assessment was not disputed and became final. In the assessment year 1962-63, relevant in this reference, the Income-tax Officer again assessed the assessee in the same status. This time, the ...
Pattidhar Saw Mill Vs. Bimal Krishna Pal and anr.
Court: Kolkata
Decided on: Mar-26-1976
Reported in: AIR1976Cal234
ORDERSalil Kumar Dutta, J.1. This rule under Article 227 of the Constitution of India was obtained by the Thika tenant against an appellate order dated October 5, 1972 passed by the Additional District Judge, 11th Court, Alipore affirming the order of the Munsif, 4th Court Sealdah acting a3 the Thika Controller under the Calcutta Thika Tenancy Act, 1949 allowing an application under Section 5 of the said Act. The relevant facts are that premises No. 22/4 also known as 22/6, Galif Street belonged to the opposite parties and the premises was let out by their father to one Nagendra Nath Ghose as a thika tenant in respect of 11 cottah of land comprising the premises at a rental Rs. 200/- payable according to Bengali calendar month, The land was taken by Nagendra for running a business of Surki Mill at the premises. Nagendra sold his interest to the petitioner in this rule by a registered deed dated November 30, 1959, who thereby acquired interest of Nagendra in the said premises and there ...
Siraj Sheikh Vs. Magistrate and ors.
Court: Kolkata
Decided on: Mar-26-1976
Reported in: 1977CriLJ406
Anil K. Sen, J.1. This Rule for issue of a writ in the nature of Habeas Corups raises an important issue as to whether the State Government has any obligation to place a representation made by the detenu beyond 30 days from the date of detention but sufficiently before the consideration of the case by the Advisory Board, before the said Board The issue arises on the following facts.2. The District Magistrate of Murshidabad in exercise of his powers under Section 3 of the Maintenance of Internal Security Act, 1971 (hereinafter referred to as the said Act) made an order on December, 21, 1974, directing the detenu/petitioner to be detained with a view to preventing him from acting in any manner prejudicial to the maintenance of Public order. The said order was duly approved by the State Government on December 31, 1974. The detenu was taken into custody in execution of the order on January 24 1975. The detenu made a representation On February 28, 1975, i.e., just a few days after the expir...
M/S. Bhartia Steel Industries, 207, Maharshi Debendra Road, Calcutta-7 ...
Court: Kolkata
Decided on: Mar-26-1976
Reported in: (1976)5CTR(Cal)268
Sabyasachi Mukharji, J. - In this matter the petitioner is challenging the order of assessment passed by the Commercial Tax Officer as well as the order in appeal therefrom passed by the Assistant Commissioner of Commercial Taxes, North Circle, Calcutta, The order relates to the period ending 8th Chait Sudi, 2025 corresponding to April 1968 for the four quarters. The dealer received the sum of Rs. 2,02,299.54 as railway escalation claim. The contention of the dealer was that the amount represented claim arising out of transactions that took place in 1963-64 and onwards. The entirety of the amount, according to the dealer, did not represent the sale price of the transactions that took place in the year in question. It was secondly contended that out of the escalation claim of Rs. 2,02,229.54 about Rs. 1,25,000 was in respect of transactions of sale outside the State of West Bengal and it was therefore taxable under the provisions of the Central Sales Tax Act, 1956 and not under the Beng...
Sudarshan Ghosh Vs. Janakinath Pandit
Court: Kolkata
Decided on: Mar-24-1976
Reported in: AIR1976Cal255,(1976)1CompLJ415(Cal)
B.C. Roy, J.1. This is an appeal at the instance of the tenant defendant and is directed against the judgment and decree passed in Title Appeal No 508 of 1962 by the Third Court of the Subordinate Judge, at Midnapore on May 14. 1964 arising out of Title Suit No. 139 of 1961.2. The facts leading to this appeal are in short that the plaintiff instituted the suit being Title Suit No. 139 of 1961 in the Court of the Munsif at Garhbeta for a declaration that the decisions of Bhagchas cases Nos. 128-K and 129-K of 1958 of Keshabpore Bhagchas Office as well as of Bhagchas Appeals Nos. 41 and 42 of 1959 were illegal void and without jurisdiction and not binding upon the plaintiff and also for a declaration that the decision of the Bhaachas case No. 14-K of 1960 of the said Bhagchas Office was also illegal, void and without jurisdiction. In the said suit the plaintiff also prayed for a permanent injunction restraining the defendant from proceeding with the execution case being Execution case No...
The Anna Art Press (P) Limited Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-24-1976
Reported in: (1977)ILLJ411Cal
Bimal Chandra Basak, J.1. The petitioner is a private Limited Company and carries on business or printing at its Press situated at 26-B, Dr Suresh Sarkar Road, Calcutta. The said business was alleged to have been closed down. It Is alleged (hat the petitioner-company at all material times employed about 87 workmen in the said printing business. It is alleged that besides office and supervisory stuff the petitioner-company bad about 70 workmen In the printing pres. There were some difficulties which the petitioner was temporary facing regarding the printing business and because of lack of printing orders the business of the petitioner-company was not running properly and that there was considerable fall in the printing orders. It appears that on the 8th May, 1968 the petitioner issued a notice stating that the Management had been noticing that for tome lime past the workers were deliberately adopting tactice whereby usual normal day-to-day production was being regularly disrupted. They ...
Mushaque Mondal Vs. Joysun Bibi
Court: Kolkata
Decided on: Mar-24-1976
Reported in: 1977CriLJ484
ORDERA.N. Banerjee, J.1. This Rule is directed against an order dated 28-8-75 passed by the learned Judicial Magistrate, Rampuhat, allowing maintenance of Rs. 60/- per month to the opposite party on her filing an application under Section 125 of the Code of Criminal Procedure 1973. It appears that the petitioner and the opposite party who are muslims were married according to the Muslim rites and after some time the petitioner husband divorced the opposite party wife After such divorce the opposite party filed an application under Section 488 of the Code of Criminal Procedure 1898 but that application was rejected because of the absence of any relationship of husband and wife between the parties. Thereafter on 19-4-74 the opposite party filed the present application under Section 125 of the Code of Criminal Procedure claiming maintenance for herself at the rate of Rs. 150/- per month and also for raising the rate of maintenance already granted to their minor child at the rate of Rupees...
Y.L. Agarwalla and ors. Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: Mar-23-1976
Reported in: [1977]106ITR957(Cal)
Dipak Kumar Sen, J.1. The facts found and/or admitted in this reference at the instance of the assessee, Messrs. Y. L. Agarwalla & others, as appearing from the statement of the case and the annexures thereto may be shortly stated as follows :One Yudhisthir Lal Agarwalla was the karta of a Hindu undivided family known as M/s. Y. L. Agarwalla & Co. Yudhisthir Lal during his lifetime used to carry on business in his capacity as the karta of the said undivided family in partnership in the name and style of M/s. Grand Smithy Works along with S. C. Lall, R. Garodia and T. R. Budhia. The share of Yudhisthir Lal in the partnership was 36 per cent. of the profits and losses.2. Clause 13 of the deed dated the 20th September, 1961, under which the said partnership of M/s. Grand Smithy Works used to be carried on provided as follows:'That the death or retirement of any of the partners shall not have the effect of dissolving this co-partnership between surviving partners ; in such an eventuality t...
Bholai Mistry and anr. Vs. the State
Court: Kolkata
Decided on: Mar-23-1976
Reported in: 1977CriLJ492
P.C. Borooah, J.1. The two accused petitioners have obtained this Rule against an order passed by Shri C. Sammadar, Sessions Judge, Nadia on February 10, 1976 rejecting their application for bail.2. Both the petitioners were granted anticipatory bail under Section 438 of the Code of Criminal Procedure by this Bench on September 13, 1975. On February 3, 1976 when the second petitioner attended Ranaghat court in connection with the pending case he was taken into custody as on that date the learned Magistrate committed both the petitioners to the Court of Session for being tried under Section 396 of the Indian Penal Code. Thereafter an application for bail moved before the learned Sessions Judge, Nadia was dismissed by him on February 10, 1976 and the first petitioner thereafter surrendered in court on February 11, 1976.3. When committing an accused to a court of session the learned Magistrate can remand him to custody during or until the conclusion of the trial but subject to the provisi...
Anath Bandhu Sen Mondal Vs. Sm. Chanchala Bala Dasi
Court: Kolkata
Decided on: Mar-22-1976
Reported in: AIR1976Cal303,80CWN461
N.C. Mukherji, J.1. The plaintiff is the appellant before us. This appeal arises out of a suit by the plaintiff as reversioner for recovery of khas possession of the suit property upon declaration of his title to the property and right to possess it after the death of the limited owner from whom the defendant is alleged to have been purchased the property.2-3. The plaintiff's case may briefly be stated as follows :--The suit property originally belonged to the plaintiff's great grand father Dinanath Sen Mondal who died leaving two sons Indranarayan and Suryyanarayan. Indranarayan died leaving his only son Abinash and Suryyanarayan died leaving his only son Ramgati. Between these two sons there was an amicable partition. Ramgati died about 24 years back leaving his widow Matibala. Consequently, Matibala acquired a widow's estate in respect of the property left by her husband. Motibala died on December 22, 1967. Abinash died leaving the plaintiff as the only son and heir. After the death...
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