Kolkata Court January 1977 Judgments
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Indian Steamship Co. Ltd. Vs. the Additional Collector of Customs and ...
Court: Kolkata
Decided on: Jan-11-1977
Reported in: 1977CriLJ1827
ORDERDipak Kumar Sen, J.1. The facts which have led to these proceedings are mostly undisputed. The vessel 'S. S. Indian Resolve' arrived at the port of Calcutta on or about the 8th October, 1974 from the United Kingdom touching on her way the Continental Ports, Bombay, Colombo, Madras and Visakhapatnam. She was carrying a quantity of cargo imported for delivery at different Indian Ports including the Port of Calcutta.2. In the usual course the said vessel was carrying bonded stores-in-charge of one Peter Sherazee, who at the material time was the Purser of the vessel. Peter Sherazee had also sailed as Purser of the said vessel in her two previous voyages.3. According to the Bonded stores list which was handed over to the Customs Officer by the Purser when the said vessel arrived at Calcutta there was a quantity of 1,22,400. pieces of cigarettes in store packed inter alia in unopened large cartons for 5000 cigarettes, bound by iron strips. There were also smaller cartons and opened car...
Gobinda Lal Daga and anr. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Jan-07-1977
Reported in: AIR1977Cal182,81CWN474
S.K. Datta, J. 1. The petitioners are the owners of premises No. 902 Barrackpore Trunk Road, 24-Parganas. A part of "the said premises was requisitioned under Section 29 (2) of the Defence of India Act, 1962 (Act 51 of 1962) on 30th September, 1965 for setting up a fire station at Kamarhati for Civil Defence purpose. The possession of the premises requisitioned, it appears, was taken on October 6, 1965. The petitioners submitted their claim for rent compensation at the rate of Rs. 2,500/- per month and electric charges at the rate of Rs. 175/- per month. The Additional Collector (North) Barasat, 24-Paraganas on June 10, 1968 fixed rent compensation at the rate of Rs. 227/- per month for the period from 1st of March 1968 to 28th February, 1969. The premises was derequisitioned on July 10, 1968 on the expiry of the Defence of India Act and, it is said, it was requisitioned again under the West Bengal Premises Requisition and Control (Temporary Provisions) Act, 1947 according to the petit...
Nav Bharat Vanijya Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-06-1977
Reported in: [1980]123ITR865(Cal)
Sankar Prasad Mitra, C.J.1. This is a reference under Section 256(1) of the I.T. Act, 1961. Before we go into the facts of the case it would be appropriate to set out a few provisions of the Super Profits Tax Act, 1963, and a few provisions of the First and Second Schedules to the Act. Section 2(5) defines ' chargeable profits '. It means the total income of an assessee computed under the I.T. Act, 1961, for any previous year or years, as the case may be, and adjusted in accordance with the provisions of the First Schedule.2. Section 2(9) defines 'standard deduction'. It means, inter alia, an amount equal to 6% of the capital of the company as computed in accordance with the provisions of the Second Schedule, or an amount of fifty thousand rupees, whichever is greater.3. Section 4 is the charging section. It says :'Subject to the provisions contained in this Act, there shall be charged on every company for every assessment year commencing on and from the 1st day of April, 1963, a tax (...
Sm. Rukmini Debi Vs. Sm. Mihir Bala Sarkar
Court: Kolkata
Decided on: Jan-05-1977
Reported in: AIR1977Cal161,81CWN481
Salil Kumar Datta, J.1. This Rule is directed against the appellate order of the District Judge, Bankura dated November 27, 1972 in Miscellaneous Appeal No. 7 of 1972 affirming the order of the Subordinate Judge, Bankura dated January 15, 1973 in J- Misc. Case No. 14 of 1970, allowing an application for pre-emption under Section 24 of the West Bengal Non-agricultural Tenancy Act, 1949 (hereinafter referred to as the Act).2. The disputed land measuring 12 acres of land is the northern half of R. S. Dag No. 203/1431 recorded in R. S. Khatian No. 1206 as Bastu. This plot was part of the big plot No. 203 under Khatian No. 533 in Cadastral Survey. This big plot measuring 1.21 acres was held by three brothers-Gopinath, Lakshmi and Ambika under landlord Gobinda Chandra Das whose interest was recorded in C. S. Khatian No. 529 as Madhya Sattadhikari Chirasthayi Mokarari under the Burdwan Raj as Ghatwali tenure. Gobinda was the benamdar of Jogendra whose sons Rash Behari and Bepin Behari sold th...
Bijay Krishna Paramanya Vs. Kali Charan Mondal and ors.
Court: Kolkata
Decided on: Jan-04-1977
Reported in: AIR1978Cal153,81CWN392
Janah, J. 1. This appeal is by theplaintiff and it arises out of a suit for declaration of title to certain land described in the schedule to the plaint,alternatively, for partition of 4.30 acres of land in the plaintiff's share. 2. The plaintiff's case in brief is as follows: Plots Nos. 1067, 1094, 1095 and 1084 having a total area of 20.12 acres with a jama of Rs. 77-11-3 p. described in schedule Kha to the plaint belonged to defendants Nos. 2, 3, 4 and their mother Subasini. The defendant No. 1 is the husband of Subasini and the defendants Nos. 2 to 6 are her sons. Subasini is now dead. The defendant No. 2 was in possession of his share of land by amicable partition with his co-sharers. The plaintiff No. 2 and one Jogendra Nath Burman purchased the specific 4.30 acres of land from the defendant No. 2 by a kobala dated May 3, 1954 corresponding to 20th Baisakh, 1361 B. S. In the said kobala through inadvertence Ejamali possession was noted. Out of the entire 20.12 acres of land of th...
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