Kolkata Court August 1976 Judgments
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Dipu Vs. the State
Court: Kolkata
Decided on: Aug-20-1976
Reported in: 1977CriLJ1508
P.K. Chanda, J.1. This revisional application has been directed against the order dated 4-3-1975 passed by the learned Addl. Sessions Judge, Nadia in Criminal Appeal No. 33 of 1974 dismissals the appeal against the judgment and order dated 6-12-1974 passed by the Chief Judicial Magistrate Krishnagar, convicting the petitioner and sentencing him to rigorous imprisonment for one year Under Section 25 of the Arms Act and rigorous imprisonment for four years Under Section 27 of the said Act in Trial No. 31 of 1974 (G. RCase 1619/72).T. 276/742. This Court can interfere with the decision of the lower courts in exercise of revisional power only If there is miscarriage of justice due to mistake of law. We cannot reassess the value of the evidence and interfere with a finding of fact merely because we may think that the appreciation of the evidence of the lower courts is wrong and this Court should have reached a different conclusion of fact from what the courts below did,3. The petitioner was...
Amarendra Nath Das and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Aug-20-1976
Reported in: 1977CriLJ493
N.C. Mukherji, J.1. Criminal Miscellaneous Case No. 2729 of 1975 arises on an application under Article 226 of the Constitution of India filed by the petitioner Amarendra Nath Das praying for a Writ in the nature of Habeas Corpus and praying why the impugned order of sentence of imprisonment ordering the detention of the petitioner in Civil Prison be not set aside and/or quashed and the detenu set at liberty forthwith and also praying for a Writ in the nature of Certiorari quashing and/or setting aside the impugned order. Criminal Miscellaneous Case No. 2730 of 1975 arises on an application filed by the petitioner Anil Kumar Ghosh making similar prayers.2. The facts of the two cases may briefly be stated as follows:The petitioner Amarendra Nath Das was attached to the Composite Food Laboratory, Calcutta, from January 1971 to 3rd June, 1973 and he proceeded on leave cum posting from the said Laboratory on 4th of June, 1973, and he reported to the said Laboratory on 26th July, 1973, to c...
The State of West Bengal and ors. Vs. Oriental Rubber Works
Court: Kolkata
Decided on: Aug-19-1976
Reported in: [1977]39STC333(Cal)
Anil Kumar Sen, J.1. This appeal under Clause 15 of the Letters Patent is by the State of West Bengal and the Commercial Tax Officer. The appeal is directed against the judgment and order dated 28th February, 1974, passed by A. K. Mookerji, J., in C. R. No. 1727(W) of 1973 [1974] 34 S.T.C. 30, whereby the learned Judge made absolute the rule which had earlier been issued on a writ petition.2. The sole respondent in this appeal is admittedly a registered dealer both under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act) and the Central Sales Tax Act, 1956. On 4th June, 1973, a number of Inspectors of Commercial Taxes conducted simultaneous searches at the respondent's principal place of business at No. 171A, Mahatma Gandhi Road, Calcutta, as also at the respondent's factory premises at Kantalia, Howrah, in the course of which various accounts, registers and documents were seized. The respondent demanded release of the documents so seized but the Assista...
Kamal Krishna De Vs. State and anr.
Court: Kolkata
Decided on: Aug-18-1976
Reported in: 1977CriLJ1492
P.K. Chanda, J.1. This revisional application has been filed for quashing of the proceeding being Case No. 312C of 1974 Under Sections 147/323/325/307 I. P. Code including the orders dated September 24, 1974, October 17, 1974 and November 22, 1974.2. A petition of complaint was filed by O. P. No. 2 Biswanath Santra in the Court of the Sub-divisional Judicial Magistrate, Ghatal in the district of Midna-pore on 23-9-74. It appears that B. K. Mitra, Sub-divisional Judicial Magistrate, Ghatal was absent on that date and R. K. Ghosh a Judicial Magistrate was dealing with his files. Apropos of the filing of the complaint the complainant and two witnesses were examined and on the prayer of the complainant time to examine further witnesses was allowed till 24-9-74.In the petition of complaint it was stated that besides 9 witnesses named therein, there were other witnesses. On 24-9-74 three other witnesses were examined. After examination of three witnesses the learned Magistrate R. K. Ghosh is...
Balai Chandra Hazra Vs. Shewdhari Jadav Overruled
Court: Kolkata
Decided on: Aug-12-1976
Reported in: AIR1977Cal136
S.K. Bhattacharyya, J.1. This appeal by the defendant under Clause 15 of the Letters Patent is directed against the judgment and decree passed by M. M. Dutta, J. in Second Appeal No. 1162 of 1967 affirming the decision of the Courts below decreeing the plaintiffs suit for ejectment against the defendant.2. The suit out of which this appeal arises was for eviction of a monthly tenant-at-will upon service of notice to quit on the ground of reasonable requirement,3. The plaintiffs case, in brief, is that the defendant appellant had been in occupation of two rooms, kitchen and bath, in the ground floor of permises No. 16/1A, Ram Ratan Bose Lane, Shyambazar at a rental of Rs. 37/- per month payable according to English Calendar which was purchased by the plaintiff with the tenants in the premises. There were two other tenants, one in the first floor and another in the second floor and the plaintiff filed three suits of ejectmentagainst three tenants separately. The plaintiff alleged that he...
Mamuda Khateen and ors. Vs. Beniyan Bibi and ors.
Court: Kolkata
Decided on: Aug-12-1976
Reported in: AIR1976Cal415,81CWN111
Sankar Prasad Mitra, C.J. 1. This matter has been referred under Chapter VII, Rule 2 of the Appellate Side Rules to a larger Bench by a Division Bench consisting of Mr. Justice A, C. Gupta and Mr. Justice S. C. Deb for a decision on the following question:Is an order rejecting the memorandum of appeal following the rejection of application under Section 5 of the Limitation Act for condonation of the delay in filing the appeal a decree ?2. In the instant case, the proposed appeal to the first appellate Court, namely, the Court of the District Judge, was barred by limitation. An application was made under Section 5 of the Limitation Act for condonation of delay and the memorandum of appeal was sought to be filed along with the application. Theapplication under Section 5 was rejected. It also appears that an order was made rejecting the memorandum of appeal. The question is whether the order rejecting the memorandum following the rejection of the application under Section 5 is a decree.3....
Union of India (Uoi) and ors. Vs. Titaghur Paper Mills Co.
Court: Kolkata
Decided on: Aug-12-1976
Reported in: 81CWN226,[1978]112ITR100(Cal)
Anil K. Sen, J.1. These are the three appeals under Clause 15 of the Letters Patent preferred by the Union of India and the Central Authority constituted under the Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965. Points raised in these appeals and in the cross-objections in two of them are common and they turn on the interpretation of Section 280ZD of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'). These appeals and cross objections have in such circumstances been heard together and are being disposed of by this judgment.2. The sole respondent in these appeals is a company manufacturing paper and paper board in three of its paper mills--two in West Bengal and one in Orissa. The company manufactures different varieties of papers as specified in paragraph 3 of the respective writ petitions. Under the Central Excises and Salt Act, 1944, these different varieties of papers are not subjected to any uniform rate of excise duty. In entry 17 of the F...
The Bengal Paper Mills Co. Ltd. Vs. the Collector of Calcutta and ors.
Court: Kolkata
Decided on: Aug-11-1976
Reported in: AIR1976Cal416,(1976)2CompLJ357(Cal)
Sankar Prasad Mitra, C.J.1. This matter has come up before us in view of the provisions of Sub-section (2) of Section 57 in Chapter VI of the Indian Stamp Act. 1899, which provides that when the Chief Controlling Revenue Authority refers a case to the High Court, it shall be heard by not less than three Judges.2. On June 6, 1973, there was an agreement between the Bengal Paper Mills Co., Ltd., and the West Bengal Industrial Development Corporation Ltd. The agreement related to a loan of Rs. 15,00,000/- which the Corporation granted to the Bengal Paper Mills Co., Ltd., The document was stamped with Rs. 1.50 P, plus a duty of 10 P. as additional duty, it being' agreed between the Corporation and the Company that if on adjudication any further duty was payable the same would be paid by the Company. The Corporation applied to the Collector of Calcutta, for adjudication of the stamp duty payable on the document. The Collector examined the matter. The Collector found that the Company had app...
Moni Prosad Singh and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-10-1976
Reported in: [1977]39STC131(Cal)
Manash Nath Roy, J.1. This appeal under Clause 15 of the Letters Patent is directed against the Judgment and order dated 13th May, 1973, whereby P.K. Banerjee, J., discharged Civil Rule No. 4279(W) of 1968.2. The appellants at all material times, as co-partners of Howrah Wire Industries (hereinafter referred to as the said Wire Industries) carried on business amongst others in the manufacture of wire, wire-nettings and different kinds of machineries for the purpose of manufacture of machineries for making barbed wire, wire nail, staple, panel pin and wire drawing at 59, Canning Street and held certificate of registration No. AT/3347A under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act). They were also co-partners in another business under the name and style of Howrah Steel and Wire Products (hereinafter referred to as the said Wire Products) at the said address of 59, Canning Street, under registration certificate No. AT/3755A issued under the said A...
Durga Charan Sonar and ors. Vs. Kaliprosad Sonar and ors.
Court: Kolkata
Decided on: Aug-09-1976
Reported in: AIR1977Cal46
N.C. Mukherji, J.1. This is an application under Section 115 of the Code of Civil Procedure and is directed against Order No. 374 dated 8th December 1973 and Order No. 375 dated 22nd December 1973 passed by Shri A. N. Mitra, Subordinate Judge. 6th Court at Alipore in Misc. Case No. 22 of 1973.2. The facts of the case may briefly be stated as follows :--The opposite parties Nos. 1 to 3 instituted a Title Suit No. 7 of 1964 for partition of accounts against the petitioners and Manki Shaw, since deceased, the mother of the petitioner No. 1 and the opposite parties Nos. 1 and 4. On 12th of June 1973 when the suit was fixed for further hearing, no one appeared on behalf of the plaintiffs and as such the suit was dismissed for default. Thereafter the plaintiffs filed an application under Order 9, Rule 9 of the Code of Civil Procedure read with Order 17, Rule 2 and Section 151 of the Code for setting aside the order of dismissal. On the said application Miscellaneous Case No. 22 of 1973 was s...
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