Kolkata Court May 1976 Judgments
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Anchal Bhusan Bose and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: May-14-1976
Reported in: AIR1976Cal436,80CWN643
Sankar Prasad Mitra, C.J.1. This Rule has been referred to a larger Bench by an order of Debi Prasad Pal, J., made on the 22nd August, 1973. The petitioner has challenged the vires of certain provisions of the West Bengal Land Reforms (Amendment) Act, 1972 (West Bengal Act XII of 1972). The petitioner's contention is that the Act has introduced provisions curtailing the ceiling of land which raiyats were allowed to retain under the West Bengal Estates Acquisition Act, 1953 and the West Bengal Land Reforms Act, 1955. The relevant provisions Of the Act are void and ultra vires Articles 31(2), 14, 19(1)(f) and 31-A of theConstitution. The validity of the Constitution (Twentyfourth Amendment) Act, 1971 and the Constitution (Twentyfifth Amendment) Act 1971 have also been challenged in the petition. These Acts, however, were considered by the Supreme Court in Keshavananda v. State of Kerala, : AIR1973SC1461 . The relevant provisions of both the Acts have been held to be valid. Various other ...
Kamalesh Kumar Mehta Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-13-1976
Reported in: [1977]106ITR855(Cal)
Deb, J.1. The following question under Section 256(1) uf the Income-tax Act, 1961, is involved in this reference :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment after the death of H. R. Mehta and without issuing notices to his legal representatives was not liable to be annulled ?'2. Shri H. R. Mehta was the assessee. The facts stated by the Tribunal may briefly be stated as follows : After receiving the notices under Section 148 of the Income-tax Act, 1961, for the assessment years 1959-60 to 1961-62, Shri Mehta filed returns and revised returns for these assessment years. The assessments were completed under Section 144 of the Act but they were reopened on June 20, 1968, under Section 146 of the Act and thereafter Shri Mehta died on 23rd July, 1968, and his death was not brought to the notice of the Income-tax Officer by Mr. M. C. Poddar, a chartered accountant, who was appearing for him before the Income-tax Officer....
Commissioner of Income-tax Vs. Ramjeewan Sarawgee and Sons.
Court: Kolkata
Decided on: May-11-1976
Reported in: [1977]107ITR845(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 loss claimed by the assessee in respect of the sum of rupees one lakh seventy-nine thousand and two hundred paid by it to M/s. Khardah Company Ltd. was not a loss arising from a speculative transaction and in directing the said sum to be allowed as a loss against the other business income of the assessee ?'2. The assessment year is 1961-62. The accounting period ended on November 7, 1961. The assessee is a firm. The facts stated and found by the Tribunal may be briefly stated as follows : The firm is a dealer and a jute broker. Several contracts for sale and for specific delivery of jute goods by instalments were entered into by the firm in the accounting year. In this reference, we are concerned with only one contract, namely, the contract between the firm and Messrs. Kha...
Union Carbide Co. Ltd. Vs. Assistant Collector of Central Excise and o ...
Court: Kolkata
Decided on: May-10-1976
Reported in: 1978(2)ELT180(Cal)
Sabyasachi Mukharji, J.1. Three questions fall for consideration in this case, namely :(1) Whether a pre-end in process article manufactured is exigible to duty under the provisions of the Central Excises and Salt Act, 1944 ?(2) If so, when such duties have not been paid over the years, whether such duties can be realised by the Government ?(3) Where the manufacturer has over the years paid duties on the basis that such duties were payayle on one of the items manufactured by it which has been subsequently held by the authorities to be not dutiable, can the manufacturer enforce refund of the duties paid in an application under Article 226 of the Constitution ?None of these questions is unique but all the three require restatement and application of the well-settled principles of law to the facts of this case. It is, therefore, necessary to refer to the facts briefly.* * * *7. On 24th March, 1975 the petitioner moved this application under Article 226 of the Constitution and obtained a r...
Miss. Sukla Choudhury Vs. Miss. Manjolyn Tweedie and ors.
Court: Kolkata
Decided on: May-07-1976
Reported in: AIR1977Cal239
ORDERAjay K. Basu, J. 1. This is a suit filed by the plaintiff Miss. Sukla Choudhury against the defendants for ejectment and consequential reliefs. According to the plaintiff, the defendants Nos. 1 and 2 are her tenants and defendants Nos. 3, 4 and 5 are trespassers. 2. The main allegation of the plaintiff is that the defendants Nos. 1 and 2, being two young girls, were her tenants in respect of the portion of premises No. 5, Kyd Street and these two girls were of easy virtues and as such committed various acts of nuisance and immorality and under Sub-sections (m), (n) and (o) of the West Bengal Premises Tenancy Act, (sic) their tenancy has been forfeited and they should be ejected. Apart from that, it is also alleged that the defendants did not pay rent and are defaulters. According to the plaintiff, the defendants Nos. 3. 4 and 5 are trespassers who have trespassed into the said premises and likewise they should be ejected. 3. The main defence of the defendants is that the defendant...
Russell Properties Pvt. Ltd. Vs. A. Chowdhury, Addl. Commissioner of I ...
Court: Kolkata
Decided on: May-06-1976
Reported in: [1977]109ITR229(Cal)
Sabyasachi Mukharji, J.1. The petitioner, Russell Properties Pvt. Ltd. acquired premises No. 6, Little Russell Street, Calcutta, comprising anarea of about 17 cottahs, together with an incomplete building for commercial purpose as well as for the purpose of having its registered office. The petitioner-company, thereafter, completed the construction of the said building and let it out to various tenants. In or about June, 1964, there was an indenture of lease entered into by and between the petitioner-company and the first tenant of the building, M/s. Siemens Engineering and . Assessments for the assessment years 1965-66 and 1966-67 were completed by the Income-tax Officer on the 29th of March, 1971, and 26th of April, 1971, respectively. The question involved in the said assessments was about the true nature and character of the service and maintenance charges received by the assessee-company from its tenants in the multi-storeyed building at No. 6, Little Russell Street, Calcutta. In ...
Commissioner of Income-tax Vs. Roberts Mclean and Co. Ltd.
Court: Kolkata
Decided on: May-06-1976
Reported in: [1978]111ITR489(Cal)
Deb, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the assessment year involved is 1961-62. The previous year ended on July 31, 1960. The assessee is a company. The facts stated and found by the Tribunal are briefly as follows: The company maintains its books in the mercantile system of accounting. It deals in various types of machinery! By an agreement dated September 1, 1946, the company appointed one Khazan Singh Anand as its sole selling agent for Delhi, U.P. and Bihar. The company disputed its liability to pay commission and remuneration as claimed by the selling agent and the said dispute was referred to the arbitration of the Bengal Chamber of Commerce in terms of the arbitration clause contained in the agreement. Thereafter, the agreement was terminated by the company on July 31, 1951. An award was made against the company on March 14, 1960, for Rs. 1,05,285.43 with interest thereon at 5 1/2% from January 19, 1959, up to the date of the award. T...
Commissioner of Income-tax Vs. Ion Exchange (India) Ltd.
Court: Kolkata
Decided on: May-04-1976
Reported in: [1977]110ITR98(Cal)
Deb, J. 1. The following question is involved in this reference under Section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that M/s. Permutit Co. Ltd. of U.K. was a company within the meaning of Section 2(17) of the Income-tax Act, 1961 ?' 2. The assessment year involved is 1965-66. The previous year ended on December 31, 1964. The assessee is an Indian company and was incorporated on March 6, 1966, under the provisions of the Companies Act, 1956. 3. The facts stated and found by the Appellate Tribunal may be briefly stated as follows: M/s. Permutit Co. Ltd. was incorporated as a public limited company in 1937 under the relevant provisions of the Companies Act of England. Its shares were held by the public and were freely transferable. Its shares carrying more than 50% of the voting power were not controlled or held by five or fewer persons. It held 1,50,000 shares out of 2,50,000 shares of the asses...
Turner Morrison and Co. Ltd. Vs. Asstt. Collector of Cus. for Exports ...
Court: Kolkata
Decided on: May-04-1976
Reported in: 1999(110)ELT484(Cal)
Shankar Prasad Mitra, C.J.1. This is an appeal from a judgment of Mr. Justice Sabyasachi Mukharji delivered on 3-9-1971 reported in 1973 Tax LR 2074 (Cal.) on an application under Article 226 of the Constitution. The appellant acted as Shipping Agents of Red Anchor Lines incorporated in Hong Kong, who at all material times were the owners of the motorship 'Nancy Dee'. The said vessel is registered at Hong Kong and sails under the British Flag.2. Between January 4,1970 and February 23,1970, Transworld Marine Corporation was the Charterer of 'Nancy Dee' under a Charter-party Agreement between the said Corporation and its disponent owner Redfern Shipping Co. Ltd. for grain lightening operations.3. 'Nancy Dee' arrived at the port of Paradip on January 4, 1970. The Everett Steamship Corporation, agents of the Charterer, engaged the vessel. The vessel was redelivered to the owners on February 23,1970.4. On February 27, 1970 the vessel was taken on charter by the Yama-shita Shinnion Steamship...
Tinsukia Development Corporation Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-03-1976
Reported in: [1979]120ITR476(Cal)
Dipak Kumar Sen, J. 1. At the instance of Tinsukia Development Corporation Ltd., the assessee, the Tribunal has been directed by this court under Section 256(2) of the I.T. Act, 1961, to refer the following questions of law : ' (1) Whether in view of the objects for which the assessee-company was formed and/or the activities of its predecessors-in-title and itself in respect of the Khiraj lease under the Government of Assam the conclusion of the Tribunal that the income from such leasehold properties converted into residential and trading sites, is assessable under the head ' House Property ' is sustainable in law (2) Whether, on the facts and in the circumstances of the case, and on an interpretation of the various leases and sub-leases and indentures, the entire income from pucca building should have been assessed under Section 9 of the Indian Income-tax Act, 1922, or Section 22 of the new Act (3) Whether, on the facts and in the circumstances of the case, the temporary structures ...
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