Kolkata Court July 1976 Judgments
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Chandradip Prosad Vs. Jagannath Agarwalla
Court: Kolkata
Decided on: Jul-09-1976
Reported in: AIR1978Cal157
Anil K. Sen, J.1. This is an appeal by an objector whose objection under Section 47 of the Civil P. C. has been dismissed by the learned Subordinate Judge, Darjeelins by his order dated February 28, 1967 passed in Misc. Case No. 52 of 1966. The said misc. case arose out of an execution case being Order C. Execution Case No. 21 of 1960.2. The respondent obtained a mortgage decree by consent against a joint mitakshara family represented by the then karta thereof namely Ramrup Mistry and put the same decree into execution in the aforesaid O. C. Execution Case No. 21/60. Pending the execution, Ramrup Mistry died and the present appellant was brought on the record as the succeeding karta of the joint family. There is no dispute that the appellant is the eldest son of the deceased Ramrup Mistry and being himself one of the coparceners was the eldest male member of the family.3. The appellant filed an objection under Section 47 of the Code raising a plea that he is not the karta of the joint ...
Gobinda Lal Shaw and anr. Vs. Tarak Nath Paul and ors.
Court: Kolkata
Decided on: Jul-09-1976
Reported in: AIR1977Cal178
Banerjee, J.1. This appeal is at the instance of the defendants Nos. 9 and 10 arising out of a suit for eviction of the lessee and sub-lessee in respect of a portion of the suit premises being No. 122, Surendra Nath Banerjee Road, Calcutta, P. S. Taltolla, Calcutta, which was leased out for a term of 21 years commencing from 1st day of February, 1957 to last day of January, 1978 at a monthly rental of Rs. 80/- payable by the 15th day of the following month for which the rent became due. The plaintiff became the owner of the premises by purchase on 7th March, 1962 and the lessee tenant Probodh Chandra Dey on receiving letter of attornment paid rent to the plaintiff as per terms of lease of 21 years commencing from 1st day of February, 1957 to last day of January, 1978. Probodh Chandra Dey died intestate in or about the month of June 1969 leaving the defendants Nos. 1 to 8 as his heirs and legal representatives and they became the tenants under the plaintiff on the terms of the lease and...
State of West Bengal and ors. Vs. A.S. Narayana
Court: Kolkata
Decided on: Jul-06-1976
Reported in: [1977]40STC404(Cal)
ORDER6. Ordered that the Resolution be published in the 'Calcutta Gazette' for general information.7. Ordered also that copies of the Resolution be sent to all Departments of this Government, all District Magistrates, the Accountant-General, West Bengal, Calcutta and the Commissioner of Commercial Taxes, West Bengal.8. It will be necessary to refer to some prior events relating the appointments of some officers of the Commercial Tax Directorate, who were since posted in the Bureau. These relate to the appointment of (i) Nikhllesh Chandra Biswas and on his retirement, Ashit Kumar Roy, (ii) Sanjib Bhusan Ghatak, (iii) Subodh Kumar Chatterjee, (iv) Tarak Nath De, which will be considered in seriatim.9. By the following order dated 23rd February, 1970, Nikhilesh Chandra Biswas, who was confirmed as Additional Commissioner of Commercial Taxes with effect from 1st February, 1970, was appointed in the Bureau : Notification, Calcutta, the 23rd February, 1970.The Governor is pleased to appoint ...
Shyam Sundar Jalan and anr. Vs. the State and ors.
Court: Kolkata
Decided on: Jul-05-1976
Reported in: AIR1977Cal57
Sudhamay Basu, J.1. This is anapplication under Article 134(1)(c) of the Constitution of India for a certificate of fitness for leave to appeal to the Supreme Court.2. It appears that complaints were filed by the Income-tax Officer, A-Ward, against the directors of the Asiatic Oxygen and Acetylene Co. Ltd. and Asiatic Oxygen Co. Ltd. and one Mr. K. C. Gangwal designated as the Principal Officer, of the said companies for failure to deduct income-tax from the salary of the employees, for failure to submit return in time, for failure to take income-tax and super tax on dividends for certain period mentioned in various sections of the Income-tax Act. On receipt of complaints the learned Chief Presidency Magistrate, Calcutta, took cognizance but transferred the cases to some other learned Magistrates for disposal. The offences related to those under Sections 276-B, 276-D and 276-B of the Income-tax Act, 1961. Six petitions in revision were filed for quashing the proceedings by way of test ...
Chinta Haran Dutta Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Jul-05-1976
Reported in: AIR1977Cal237
ORDERSabyasachi Mukharji, J. 1. This is an application by one Chinta Haran Dutta who is the honorary general secretary of the Calcutta Police Association. In this application, the petitioner on behalf of the said association challenges the enforcement of the Police Forces (Restriction of Rights) Act, 1966 and the rules framed thereunder which have been made applicable to the State of West Bengal from 1st November, 1970 by the notification dated 22nd October. 1970 and by the directions dated 22nd October, 1970, The petitioner contends that the said association was recognised long ago and by the impugned Act and the notification being made enforceable in West Bengal rights under Art 14 and Article 19 of the Constitution have been violated. Rights of the members of the armed forces or of the forces charged with the maintenance of public order can, however, be restricted or abrogated so as to ensure proper discharge of their duties and maintenance of discipline among them by any Act passed...
Samarendrajit Shaw Vs. the Collector of Excise, Calcutta and ors.
Court: Kolkata
Decided on: Jul-05-1976
Reported in: AIR1977Cal221,1977CriLJ178
B.C. Ray, J.1. This is an application under Art. 227 of the Constitution of India and it is directed against the order No. 648 R. E. dated 25th of October, 1971 passed by the Collector of Excise, Calcutta as well 3s against the show cause notice dated 24th December 1970 issued by the Collector of Excise, Calcutta in Misc. Case No. 61 (F. L.) of 1970-71.2. The petitioner is the proprietor of foreign liquor 'off' shop under the name and style of M. L. Shaw and Co. at 15, Ashutosh Mukherjee Road, Bhowanipore, Calcutta and the petitioner has been running the said business under licence granted, by the Collector of Excise, Calcutta, the respondent No. 1 from year to year for more than 43 years. The petitioner furnished a security deposit of more than Rs. 10,000/- in cash including a lump fee of Rs. 300/- for the year 1971-72 in the Calcutta Collectorate Treasury in iavour of the Excise Department for the E. L. 'off' licence for the said shop. On November 23, 1970, the respondent No. 2, Utpa...
Luxmi Salt Pvt. Ltd. Vs. Bhanwarlal Bijay Kumar and anr.
Court: Kolkata
Decided on: Jul-02-1976
Reported in: AIR1976Cal422
ORDERSachindra Kumar Bhattacharyya, J.1. These two Rules issued under Article 227 of the Constitution of India and under Section 115 of the Code of Civil Procedure are directed against one and the same decisions of the tribunals below. Civil Rule No. 2493 of 1974 was issued at the instance of the tenant petitioner and is directed against the order passed by the Chief Judge, Small Causes Court, Calcutta, in Rent Appeal No. 3 of 1974 modifying the judgment and order of the Rent Controller, Calcutta passed in Rent Control Case No. 70 of 1969. Civil Rule No. 2532 of 1974 was issued at the instance of the landlord opposite party against the self-same order. The original application was filed by the tenant M/s. Bhanwarilal Bijay Kumar under Section 10 read with Section 8 (1) (e) of the West Bengal Premises Tenancy Act, 1956 (to be hereinafter referred to as ''the Act'), for fixation of fair rent in respect of a godown, being godown No. 10 situated on the ground floor of premises No. 161/1, M...
Ogarhmull Chodhury and Co. 26, Burtolla Street, Calcutta Vs. the Comme ...
Court: Kolkata
Decided on: Jul-02-1976
Reported in: (1976)5CTR(Cal)0331B
ORDERSabyasachi Mukharji J. - In this application the petitioner is challenging the search and seizure dated the 3rd of August, 1973 under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941. It has been alleged that there were no materials for formation of the belief that the petitioner was attempting to evade payment of any tax. It is, therefore, alleged in paragraph 13 of the petition that the condition precedent for the said seizure was not fulfilled. On behalf of the respondents no affidavit in answer to the Rule nisi has been filed. No prayer was made also for time, to file any affidavit. Counsel for the respondents, however, relied on the reasons recorded in the seizure-list as the ground for seizure. The said seizure-list recorded as follows :'As I/We have reasons to suspect that M/s. Ogarhmull Chowdhury & Co. of 26, Burtolla Street, Calcutta-7 (unregistered) following accounts and records of the said dealer from Shri Ogarhmull Chowdhury, Partner under section 14(3) of th...
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