Kolkata Court April 1976 Judgments
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Indian Mutual General Insurance Society Ltd. Vs. Manzoor Ashan and ors ...
Court: Kolkata
Decided on: Apr-09-1976
Reported in: AIR1977Cal34
T.K. Basu, J. 1. This is an appeal from an order of the learned Judge, Motor Vehicle Accident Claim Cases Tribunal, Burdwan dated the 31st August 1966. The petitioners before the Tribunal were the sons, daughters and the widow of one Mohammad Ahsan who had died in an accident on the 11th January, 1966. The case of the petitioners was that the truck No. BRN 4761 was being driven rashly and negligently as a result of which it met with an accident near Rani Bundh on the Grand Trunk Road as a result of which the said Mohammad Ahsan received severe injuries. He was removed to Rani Bundh Primary Health Centre and he died on the same date. If was the case of the petitioners that the deceased was a contractor by occupation and his monthly earnings came to about Rs. 500 which was the only source of maintenance for his family. The petitioners claimed Rs. 30,000 by way of compensation before the Tribunal, 2. The owner of the truck did not appear or contest the claim. The claim was however contest...
Bijoy Kumar Swaika Vs. Shyamsundar Swaika and ors.
Court: Kolkata
Decided on: Apr-09-1976
Reported in: AIR1976Cal448,80CWN708
S.K. Mukherjea, J. 1. This appeal is directed against an order made by a learned single Judge on 11-8-1975 by which he ruled that the reference to the arbitration under an order dated 31st May, 1973 by superseded and the arbitration agreement do cease to have effect with respect to the differences referred to arbitration. By the said order, his Lordship was pleased to release the petitioner from an undertaking given by him to this Court on May 31, 1973. The facts of this litigation may be briefly stated. On May 4, 1972, a partition suit being Suit No. 191 of 1972 was instituted by the respondent No. 1 Shyam Sundar Swaika against Ganga Vishnu Swaika and others. On the same date an application was made by the plaintiff for appointment of a Receiver.2. At the hearing of the application, it was felt that the disputes and differences in the suit might, in the interest of all concerned, be referred to the arbitration of two persons in whom the parties had confidence. The estate comprises of ...
Commissioner of Income-tax (Central) Vs. Ram Kumar Agarwalla and Broth ...
Court: Kolkata
Decided on: Apr-09-1976
Reported in: [1977]109ITR564(Cal)
Dipak Kumar Sen, J.1. This reference under Section 256(1) of theIncome-tax Act, 1961, is at the instance of the Commissioner of Income-tax(Central), Calcutta. The assessment year involved is 1960-61, the relevantprevious year being the calendar year 1959. The facts found or admittedare as follows :The assessee, Messrs. Ram Kumar Agarwalla & Brothers, Calcutta, is a firm which originally consisted of six partners, viz., (1) Ram Kumar Agarwalla, (2) Monoharlal Agarwalla, (3) Ram Gopal Agarwalla, (4) Ram-anand Agarwalla, (5) Badriprasad Agarwalla, (6) Phulwati Devi, wife of Onkar Agarwalla (deed.). The partners had equal shares in the partnership and were governed by the partnership deed dated the 5th March, 1956.2. The firm had been registered under the Income-tax Act up to and including the assessment year 1959-60.3. For the assessment year 1960-61, an application was made on the 28th June, I960, by the firm for renewal of registration under Section 26A of the Indian Income-tax Act, 192...
Commissioner of Income-tax Vs. Indian Oxygen Ltd.
Court: Kolkata
Decided on: Apr-06-1976
Reported in: [1978]112ITR1025(Cal)
Deb, J.1. The following question is involved in this reference under Section 256(2) of the Income-tax Act, 1961:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 2,97,480 paid by the assessee to the British Oxygen Co. Ltd., London, in pursuance of the agreement dated October 1, 1959, was a permissible deduction under Section 37(1) of the Income-tax Act, 1961 ?'2. The assessment year involved is 1962-63 for which the relevant accounting year ended on September 30, 1961.3. The assessee is an Indian company (hereinafter referred to as the 'Indian company'). It is engaged in the manufacture and sale of oxygen and other products both in gases and liquid forms, including the manufacture and sale of electrodes, welding rods, welding equipment, medical equipment and accessories. The Indian company was a 100 per cent. subsidiary company of the British Oxygen Co. Ltd., London (hereinafter referred to as 'the English company'). Duri...
Controller of Estate Duty Vs. B. V. KapadiA.
Court: Kolkata
Decided on: Apr-04-1976
Reported in: [1977]108ITR1008(Cal)
DEB J. - The following question is involved in this reference under section 64(1) of the Estate Duty Act, 1953 :'Whether, on the facts and in the circumstances of the case, a sum of Rs. 75,000 would be deemed to pass within the meaning of section 10 of the Estate Duty Act, 1953 ?'The facts stated in the statement of the case are as follows : The deceased was a partner of Messrs. B. A. Brothers, Calcutta. On November 7, 1953, he made a gift of Rs. 1 lakh to his daughter by making entries in the books of the said firm; the donee received the gifted amount on November 7, 1953, and on the same day became a partner of the said firm by contributing Rs. 75,000 as her capital out of the gifted amount; the donor had 0-4-0 share and the donee had 0-3-0 share in the said firm with effect from that date; and the donor died on October 18, 1960, while he was a partner of the said firm.Rs. 75,000 was included in the valuation of the estate of the deceased under section 10 of the Estate Duty Act, 1953...
Sm. Hiranbala Devi Vs. Bishnupada Bhattacharya and ors.
Court: Kolkata
Decided on: Apr-02-1976
Reported in: AIR1976Cal404
ORDERSabyasachi Mukharji, J. 1. It appears that one Sriram Mukherjee by a deed executedon 10th January, 1917, created a debutter in respect of his moveables and the premises being No. 15, Amherst Row, Calcutta and dedicated the said properties to the Idol Sri Sri Sitala Thakurani. By the said deed the settlor appointed himself as the only shebait. He thereupon stated, inter alia, as follows: 'I appoint my wife Srimati Kusum Kumari Devi and her brother Sreman Ashutosh Bhattacharyya who is my most affectionate and Sriman Nanilal Bhattacharyya son of Srimati Basanta Kumari Devi, the sister of my said wife, the Joint Shebaits after my death. After my death my said wife Srimati Kusum Kumari Devi and Sriman Ashutosh Bhattacharyya and Sriman Nanilal Bhattacharyya, being the shebaits of the said deity shall jointly and holding the same opinion, perform the Seba Puja and Bhog etc., of the said deity out of the income of the said debuttor property. My said wife, during her lifetime shall be one ...
Murari Mohan Mitra and ors. Vs. Indra Narayan Kundu
Court: Kolkata
Decided on: Apr-01-1976
Reported in: AIR1977Cal153
S.K. Bhattacharyya, J.1. This appeal by the tenant defendant is directed against the judgment and decree passed by the Judge, 10th Bench, City Civil Court. Calcutta decreeing the plaintiff-respondent's suit for ejectment of the defendant-appellant. The respondent sued the appellant for eviction from premises No. 53, Mahatma Gandhi Road, Calcutta-9 on the ground of default in the matter of payment of rent as also for subletting a portion of the premises without the prior consent of the landlord, after service of a notice to quit. The plaintiff alleged that the defendant had failed or neglected to comply with the said notice served On him on September 26, 1966 and accordingly the suit was instituted on March 28, 1967- In the said suit the defendant entered appearance on May 17, 1967 and filed his written statement disputing the default and denying the alleged subletting. On May 23, 1967 the defendant filed an application under Section 17 (1) of the West Bengal Premises Tenancy Act, 1956 ...
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