Kolkata Court February 1977 Judgments
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Saradindu Mukherjee Vs. Amiya Kumar Basu
Court: Kolkata
Decided on: Feb-09-1977
Reported in: AIR1977Cal343
B.C. Ray, J.1. This appeal is at the instance of the plaintiff appellant against the judgment and decree dated 28th July, 1967 passed by Shri R. N. Patra, Subordinate Judge, Third Court, Alipore in Title Suit No. 4 of 1961 dismissing in part the plaintiff's suit with respect to the claim for Rs. 14,200 with interest thereon. The plaintiff appellant instituted a suit for recovery of Rs. 20,324 due on a mortgage stating inter alia that the defendants borrowed from him the sum of Rs. 14,200 on 16-11-57 and a further sum of Rs. 2,200 on November 10, 1958. There was a stipulation that the said sums would carry interest at the rate of 8 per cent per annum. In respect of the advance of Rs. 14,200 the defendant No. 1 drew a Hundi payable to the plaintiff on 30 days' sight without grace and it was accepted by the defendant No. 2 and as evidence of the later loan of Rs. 2,200 the defendant No. 1 gave an'I owe you' in writing dated February 10, 1958. The Hundi was presented to the defendant No. 2...
Surja Mohan Chakraborty and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-09-1977
Reported in: [1977]39STC462(Cal)
M.N. Roy, J.1. The petitioners, who are partners of Messrs. Southern Electric Company (hereinafter referred to as the said petitioners) and deal inter alia amongst others in hardwares, torches, batteries, fittings, cablewares, fans and electrical parts and accessories and bulbs, moved and obtained the rule on 27th November, 1972, against a notice in annexure B, which is dated 22nd August, 1972 and was issued by the Assistant Commissioner, Commercial Taxes, Calcutta, South Circle, respondent No. 4, whereby they were directed to show cause on 13th September, 1972, as to why a security of Rs. 1,00,000 under Section 7(4a)(i) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act), should not be demanded from them.2. It has been stated by the said petitioners that the partnership in question at all material times had and still has a great reputation and goodwill in the market, as a result whereof they could obtain distributorship and authorised dealership and r...
State of West Bengal Vs. Sm. Jyotsna Bhowmik and ors.
Court: Kolkata
Decided on: Feb-08-1977
Reported in: AIR1977Cal158,81CWN514
Salil Kumar Datta, J.1. This Rule is directed against an appellate order passed by the Tribunal under Section 44(3) of the West Bengal Estates Acquisition Act whereby the order of the learned R. O. under Section 44(2a) of the said Act of Jadavpur C Camp 3 in Case No. 3 of 1970 was set aside.2. The facts in brief are as follows:--On 6-8-1970, the Revenue Officer concerned started a suo motu proceeding under Section 44(2a) giving rise to Case No. III of 1970. It was stated in the order initiating the proceeding that whereas it had been brought to his notice that the finally published khatian No. 147 of Mouza Debipurgurguria P. S. Joynagar had not been properly recorded, he directed the Peshkar to put up the relevant papers for his examination on 10-8-1970. On the said date the Revenue Officer recorded as follows:--'Examined the R. O. Rs. and connected papers and records. I am satisfied that there is prima facie case for starting formal proceeding suo motu under Section 44(2a) of the West...
Commissioner of Income-tax Vs. Gestetner Duplicators Pvt. Ltd.
Court: Kolkata
Decided on: Feb-08-1977
Reported in: [1977]110ITR46(Cal)
Deb, J.1. Common questions of law and facts are involved in these two references under the Income-tax Act, 1961. The question referred to this court in Income-tax Reference No. 156 of 1969 is as follows :'Whether, on the facts and in the circumstances of the case, the sums of Rs. 95,421, Rs. 1,00,564 and Rs. 1,17,969 disallowed by the Income-tax Officer out of the total contributions made by the assessee towards the provident fund were allowable under Section 36(l)(iv) of the Income-tax Act, 1961, for the assessment years 1962-63, 1963-64 and 1964-65, respectively ?'2. The question called for by the court in Income-tax References Nos. 398, 399 and 400 of 1969 runs thus :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provident fund maintained by the assessee satisfied the condition laid down in Rule 4(c) of the Fourth Schedule, Part 'A', of the Income-tax Act, 1961 ?'3. The assessee is a private limited company. The company is a m...
Ram Narayan Agarwalla Vs. Bholanath Das and anr.
Court: Kolkata
Decided on: Feb-04-1977
Reported in: AIR1978Cal259,81CWN518
H.N. Sen, J.1. This appeal by the plaintiff is directed against the judgment and decree dated December 10, 1965 passed by the learned Subordinate Judge, Sixth Court, Alipore in Money Appeal No, 158 of 1964 arising out of the judgment and decree of the learned Munsif, fifth court at Alipore in Money suit No. 208 of 1961. The learned Munsif held that by unlawfully interfering with the exercise of the property rights of the plaintiffs the defendants committed an act in the nature of trespass to the property and they were, therefore, liable for damages. In the result, the learned Munsif decreed the plaintiff's suit in part allowing damage to the time of Rs. 100/- for the trespass and disallowing the claim for damages at 50 paise per diem for loss of use of the property. The defendants appealed and the plaintiff filed a cross-objection, The lower appellate court allowed the defendants' appeal and set aside the judgment and decree of the trial court and rejected the cross-objection of the pl...
Union Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-04-1977
Reported in: [1983]139ITR143(Cal)
Sankar Prasad Mitra, C.J.1. This is a reference under Section 256(1) of the I.T. Act, 1961. It arises out of proceedings under Section 104 of the I.T. Act, 1961, for the assessment years 1963-64 and 1964-65, the relevant previous years ending on March 31, 1963, and March 31, 1964, respectively.2. Section 107 deals with super-tax on undistributed income of certain companies. Section 108 provides, inter alia, that nothing in Section 104 shall apply to any company in which the public are substantially interested.3. In order to find out what is meant by ' company in which the public are substantially interested' one has to go to Section 2(18). The portions of Section 2(18) relevant for our purposes are as follows :' company in which the public are substantially interested '- A company is said to be a company in which the public are substantially interested- (b) If it is not a private company as denned in the Companies Act, 1956 (1 of 1956), and (i) its shares...... carrying not less than ...
Mukunda Ram Bhattacharjee and anr., Shebaits Vs. State
Court: Kolkata
Decided on: Feb-02-1977
Reported in: AIR1977Cal195
Salil Kumar Datta, J. 1. A property belonging to deities was acquired by the Government and the compensation money had been lying in Court invested fetching an income of Rs. 235/-annually. The petitioners claiming to be shebaits of the deities moved an application for purchase of land for erection of a temple thereon for the deities for a consideration of Rs. 4,355/-. This prayer was rejected by the Additional Special Land Acquisition Judge, 4th Court, Ali-pore by order No. 145 dated 27-11-1973. As no steps appear to have been taken against that order the learned Judge was of opinion that the said order acquired finality. Thereafter it appears these petitioners filed another application before the Judge stating that they as shebaits had purchased a piece of land and wanted to build a temple thereon in fulfilment of the wishes of the settlor in the deed of settlement executed by him In respect of acquired property. This application was rejected by order No. 158 dated 3-4-1976 by the lea...
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