Kolkata Court October 1977 Judgments
Municipal Corporation of the City of Pune Vs. Dinanath Dattatraya Bork ...
Court: Kolkata
Decided on: Oct-13-1977
Reported in: 1978CriLJ1489
Apte, J.1. This is an appeal by the Municipal Corporation of Poona from the order of acquittal passed on revision applications filed by respondents 1 to .6 against the order of conviction and sentence passed by the trial Court.2. The first six respondents respectively were original accused Nos. 1, 3, 5, 6, 9 and 10. They along with the other accused were members of a co-operative housing Society by name 'Rajeshree Cooperative Housing Society' which was promoted by M/s. B. K. Mhaske and V. S. Apte and some others. B. K. Mhaske was the Architect as well as the contractor,3. Initially a plan was submitted to the Municipal Corporation Poona in of about 1970 for permission to construct a building consisting of three floors and having six flats. That plan was sanctioned by the Municipal Corporation. Thereafter it appears that the original plan was varied and it was decided to construct eight instead of six flats. Accordingly a revised plan was submitted to the Municipal Corporation sometime ...
Tag this Judgment!Dhane Ali Mia and ors. Vs. Sobhan Ali and ors.
Court: Kolkata
Decided on: Oct-11-1977
Reported in: AIR1978Cal399,(1978)1CompLJ35(Cal),82CWN431
G.N. Ray, J. 1. This appeal arises out of the judgment and decree passed in O. C. Suit No. 7 of 1959 (Letters of Administration) of the Court of the learned District Judge, Jalpaiguri, wherein an application for grant of letters of adminis-tratinn was made by the petitionersSohan Ali and Abed Ali through their certificated guardian mother Naharbi Bewa. The said minor petitioners prayed for letters of administration to the estate of the deceased Dhanbi Bewa on the basis of the last will and testament made by her bequeathing all her properties to the said petitioners who were also appointed executors under the said will. One Jabed Ali died leaving two wives, namely, Dhanbi Bewa and Naharbi Bewa. The said Jabed AH had another wife named Dhado Bibi who had pre-deceased her husband leaving a son Abdul Jubbar who was alive. Dhanbi Bewa was childless and she died on the 9th Kartick, 1364 B. S. leaving behind the will in question in respect of which the aforesaid letters of administration had ...
Tag this Judgment!Bhikamchand Sethia Vs. Income-tax Officer, c Ward and ors.
Court: Kolkata
Decided on: Oct-11-1977
Reported in: [1979]120ITR559(Cal)
R.N. Pyne, J.1. In this appeal, which is directed against a judgment and order of Sabyasachi Mukharji J., dated February 6, 1973, dismissing the appellant's application under Article 226 of the Constitution, we are concerned with the question regarding the validity of a notice dated 15th March, 1969, under Section 148 of the I.T. Act, 1961. 2. In the court of the first instance the appellant (who was the petitioner there) challenged the said notice on two grounds. Firstly, while the heading of the notice showed that it was from the ITO, Special Circle-VII, Comp. Dist. IV, the notice was signed by the ITO, Special Circle, District IV, and, therefore, it was defective. Secondly, on the usual ground, i.e., there was no material to indicate the formation of the requisite belief for taking action under Section 147(a) of the Act. The learned trial judge overruled both the contentions of the appellant and held that the notice was valid. It appears that the learned judge in coming to his above...
Tag this Judgment!The Director, Enforcement Directorate Cabinet Secretariat Deptt. Perso ...
Court: Kolkata
Decided on: Oct-05-1977
Reported in: AIR1978Cal65,[1978]48CompCas649(Cal),82CWN61
Sankar Prasad Mitra, C.J. 1. This is an appeal from a judgment of T.K. Basu, J. delivered on the 18th Jan., 1977 in an application under Article 226 of the Constitution challenging a show cause notice dated the 13th Feb., 1975, issued by the Director, Enforcement Directorate, Government of India and an order/notice dated the 14th Nov., 1975, which the said Directorate had issued. The learned trial Judge has allowed the application and directed the issue of a writ in the nature of mandamus inter alia, calling upon the respondents to recall, cancel and withdraw the said notice dated the 13th Feb., 1975 and the said order/notice dated the 14th Nov., 1975. 2. On the 20th Feb., 1970, the Reserve Bank of India (hereinafter called 'R. B. I.') issued a press note advising foreign companies proposing to sell their Indian assets to obtain the prior approval of the R. B. I. before effecting sale, if repatriation of sale proceeds (of more than Rs. 10 lacs) is involved. 3. On Jan. 7, 1972, the Nati...
Tag this Judgment!Gour Gopal Roy Vs. Smt. Sipra Roy
Court: Kolkata
Decided on: Oct-05-1977
Reported in: AIR1978Cal163
Sankar Prasad Mitra, C.J. 1. This reference has been made under the Second Proviso to Rule 1 of Chapter II of the Appellate Side Rules by a Division Bench consisting of Mr. Justice S. K. Datta and Mr. Justice H. N. Sen. 2. The point that arises for our decision is whether the Hindu Marriage Act, 1955 can be applied to a person, who is outside the territory to which the Act applies and is not of Indian domicil. 3. In the Rule before the Division Bench the petitioner Gour Gopal Roy, husband of the opposite party, Sm. Sipra Roy, had challenged an order of the learned Judge of the 9th Bench, City Civil Court, Calcutta in a Matrimonial action holding that the court had the jurisdiction to try the proceedings. 4. Sub-section (2) of Section 1 of the Hindu Marriage Act, 1955 provides as follows : 'It extends to the whole of India except the State of Jammu and Kashmir, an'd applies also to Hindus domiciled in the territories to which this Act extends who are outside the said territories.' 5. Th...
Tag this Judgment!Anandram Gajadhar Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: Oct-04-1977
Reported in: [1978]113ITR566(Cal)
Sen, J. 1. The questions with which we are concerned in this reference under Section 66(1) of the Indian Income-tax Act, 1922, at the instance of Messrs. Anandram Gajadhar, the assessee, are as follows :' (1) Whether, on the facts and circumstances of the case, the penalty imposed under Section 46(1) of the Indian Income-tax Act, 1922, read with Section 21 of the Excess Profits Tax Act, 1940, is barred by limitation in view of the provisions of Section 46(7) of the Indian Income-tax Act, 1922 ? (2) Whether, on the facts and in the circumstances of the case, a penalty can be imposed under Section 46(1) of the Indian Income-tax Act, 1922, read with Section 21 of the Excess Profits Tax Act, 1940, after 1st April, 1962, with effect from which date the Indian Income-tax Act, 1922, was repealed by the Income-tax Act, 1961 ' 2. The facts which have been found or admitted are as follows :The assessee was assessed to excess profits tax under the Excess Profits Tax Act for the chargeable account...
Tag this Judgment!Commissioner of Income-tax Vs. Central Kurkhend Coal Co. Ltd.
Court: Kolkata
Decided on: Oct-04-1977
Reported in: [1978]113ITR483(Cal)
Dipak Kumar Sen, J.1. This reference is under Section 256(1) of the Income-tax Act, 1961, is at the instance of the revenue, the relevant assessment year is 1963-64, the corresponding previous year ending is 31st December, 1962. The assessee is one M/s. Central Kurkhend Coal Co. Ltd. The facts which have been found and/or are matters of record may be shortly set out as follows :2. On the 17th January, 1962, the assessee purchased 7,000 unquoted shares of one Parshva Properties Ltd. for a consideration of Rs. 7,17,500 at the rate of Rs. 102'50 per share. Bank charges amounting to Rs. 387 were incurred in the process, the total cost amounting to Rs. 7,17,887.3. Dividend was declared shortly after the purchase by the said company at the rate of Rs. 31.20 per share and the assessee received from its purchase a gross dividend of Rs. 2,18,400. Tax amounting to Rs. 65,520 was deducted from this gross dividend and accordingly the net dividend amounted to Rs. 1,52,880. Between 3rd March and 19t...
Tag this Judgment!Commissioner of Income-tax Vs. Shantilal C. Mehta (Administrator of th ...
Court: Kolkata
Decided on: Oct-03-1977
Reported in: [1978]113ITR79(Cal)
Sen, J. 1. This reference under Section 66(1) of the Indian Income-tax Act, 1922, is at the instance of the Commissioner of Income-tax, West Bengal IT, Calcutta. The facts relating thereto which have been found and/or are not in dispute are briefly as follows : The assessee is Shantilal C. Mehta, the administrator to the estate of Late Madan Shum Slier Jung Bahadur Rana of Nepal. The assessment years involved are 1952-53 and 1953-54. The corresponding previous years are the financial years ending respectively on the 31st March, 1952, and on the 31st March, 1953. 2. Madan Shum Sher Jung Bahadur Rana of Nepal, hereinafter referred to as ' the Rana ', was during his lifetime assessed to income-tax in the non-resident refund circle, Bombay, in respect of dividends and interest on securities. He died intestate on or about 20th June, 1953. Letters of administration were issued by this court on the 6th January, 1954, in favour of the assessee. 3. The Income-tax Officer, ' A ' Ward, District 1...
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