Kolkata Court March 1977 Judgments
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Metal Alloy Company Pvt. Ltd. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Mar-14-1977
Reported in: [1977]39STC404(Cal)
M.N. Roy, J.1. The petitioner Messrs. Metal Alloy Company Private Limited (hereinafter referred to as the said company), a company registered under the Companies Act, 1956, obtained this rule against an order of assessment dated 8th September, 1971, made in Case No. 80E/68-69, by the Commercial Tax Officer, Bhawanipur Charge (respondent No. 1) and the appellate order dated 16th February, 1973, made in Appeal Case No. 777 of 1971-72 by the Assistant Commissioner, Commercial Taxes, Calcutta (South) Circle (respondent No. 2). The said company has also challenged the consequential issue of the certificate under Sections 4 and 6 of the Public Demands Recovery Act, in Certificate Case No. 15-ST (BH) 72-73 for the year 1967 under the Central Sales Tax Act, 1956.2. The said company has stated that at all material times the same carried on and still carries on business of manufacture and supply, inter alia, of stirrup pumps and is regularly assessed to sales tax under the Bengal Finance (Sales ...
Biva's Private Ltd. Vs. West Bengal Khadi and Village Industries Board ...
Court: Kolkata
Decided on: Mar-11-1977
Reported in: AIR1977Cal333
B.C. Ray, J.1. This Rule arises out of an application under Section 115 of the Code of Civil Procedure and is directed against Order No. 35 dated December 17, 1975 passed in Title Suit No. 93 of 1973 by the Subordinate Judge 3rd Court, Alipore, rejecting the defendant/ petitioner's application for amendment of the written statement.2. The plaintiff opposite party which is a statutory body set up under the West Bengal Act 19 of 1959 instituted Title Suit No. 93 of 1973 in the Third Court of Subordinate Judge at Alipore, stating inter alia, that the defendant Bivas Private Limited which had long experience of providing the markets for the filter papers, with a view to promoting the qualities of the goods, was appointed as the selling Agent for the sale of goods to be produced at Kalyani Unit and Das-ghara unit. In terms of the said agency the defendant used to take delivery of goods and sell them in the market and used to make payment to the plaintiff from time to time. The price of the ...
income-tax Officer, 'C' Ward and Ors. Vs. Hongkong and Shanghai Bankin ...
Court: Kolkata
Decided on: Mar-10-1977
Reported in: [1978]115ITR582(Cal)
A.N. Sen, J.1. The department has preferred this appeal against the judgment and order passed by T. K. Basu J. on the 28th February, 1973 (See : [1975]100ITR531(Cal) ). By this order, the learned judge for reasons stated in his judgment quashed several notices issued by the ITO under Section 148 of the I.T. Act, 1961, for reopening the assessments of the assessee, Hongkong and Shanghai Banking Corporation (hereinafter referred to as the assessee or the bank), for the assessment years 1950-51 to 1960-61.2. The assessee filed this writ petition in this court under Article 226 of the Constitution challenging the validity of the various notices issued under Section 148 of the I.T. Act, 1961, for reopening the assessment of the bank for the assessment years 1950-51 to 1960-61. In the said application an affida-vit-in-opposition was filed on behalf of the departmeat by one Ranabir Prosad Dobe affirmed by him on the 22nd November, 1965. As the saidaffidavit, according to the learned trial jud...
Indian Steel and Wire Products Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-09-1977
Reported in: [1978]112ITR1(Cal)
Deb, J.1. The following questions are involved in this reference under section 256(2) of the Income-tax Act, 1961 :'(1) On the facts and circumstances of the case, whether the Tribunal is justified in law in holding that the reserve for taxation for Rs. 8,46,948 (rupees eight lakhs forty-six thousand nine hundred and forty-eight only) and dividend reserve for Rs. 17,47,647 (rupees seventeen lakhs forty-seven thousand six hundred and forty-seven only) do not qualify as reserve for computation of capital base under the Explanation to the Second Schedule of the Companies (Profits) Surtax Act, 1964 ? (2) On the facts and circumstances of the case, whether the Tribunal is justified in law in holding that the reserve for taxation for Rs. 8,46,948 (rupees eight lakhs forty-six thousand nine hundred and forty eight only) and dividend reserve for Rs. 17,47,647 (rupees seventeen lakhs forty-seven thousand six Hundred and forty-seven only) do not rank in for consideration as reserve on proper int...
Bengal National Chamber of Commerce and Industry Vs. Commissioner of I ...
Court: Kolkata
Decided on: Mar-09-1977
Reported in: [1978]111ITR514(Cal)
Sankar Prasad Mitra, C.J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The assessment years involved are 1965-66 to 1968-69. The relevant accounting years are the calendar years 1964, 1965, 1966 and 1967, respectively.2. By the memorandum of association adopted on June 17, 1940, the Bengal National Chamber of Commerce & Industry (hereinafter referred to as 'the Chamber'), took over the assets and liabilities and rights and privileges of the unincorporated chamber established in 1887. The new chamber was to function in all respects in continuation of the unincorporated chamber.3. According to the statement of the case the objects of the association are set out in Article III of the said memorandum and the principal object was the advancement of an object of general public utility as envisaged by Section 11 of the Income-tax Act, 1961, read with Section 2(15) thereof. Article IV of the memorandum stated that the objects of the chamber extended to the whole of I...
J. Mc. GaffIn and anr. Vs. Life Insurance Corporation of India
Court: Kolkata
Decided on: Mar-08-1977
Reported in: AIR1978Cal123,81CWN629
S.K. Datta, J.1. This appeal is against the judgment and decree of Chittatosh Mookerjee, J. dated 15th May, 1974 whereby Ejectment Suit No. 1594 of 1961 was decreed in reversal of the decision of the learned Judge, Tenth Bench, City Civil Court at Calcutta dated 28th Sept., 1966.2. The facts, in short, as stated in the plaint are as follows.The suit premises being flat No. 54, Queens Mansions at 12, Park Street, Calcutta, was let out to the defendant No. 1 as a monthly tenant by the plaintiff respondent. The tenancy commenced from 25th May, 1959 and the monthly rent payable was Rs. 225/-. There was a tenancy agreement which is an Annexure 'A' to the plaint and under terms of Clause (3) of the agreement, the tenant defendant No. 1 had no right to assign or transfer or sublet or part with the possession of the tenancy or any part thereof. The defendant No. 2 started occupying the said premises with his family without any consent or permission of the plaintiff. The defendant No. 2 claimed...
Ram Gopal Kedia and anr. Vs. the State
Court: Kolkata
Decided on: Mar-08-1977
Reported in: 1977CriLJ1048
Anil k. Sen, J.1. A Deputy Superintendent of Police, Special police Establishment, Fraud Squad No. I Branch, New Delhi, filed before the 4th Additional Special Court, Calcutta, a report in writing alleging commission of different offences under Section 120-B Indian Penal Code read with Section 5(2) of the Prevention of Corruption Act, Section 5(2) of the said Act read with Section 109 of the Indian Penal Code and under Section 467/471 Indian Penal Code and 477-A Indian Penal Code against 6 persons of whom two were public servants. Facts as incorporated in the said report may shortly be stated. It is alleged that the Food Corporation of India, New Delhi, entered into an agreement with Messrs. Bihar Traders to sell Punjab maize at a price agreed and on terms set out in the agreement. One of the important terms was that the maize would be released to Messrs. Bihar Traders only on receipt of full payment of the price for the consignment. It is further alleged that two of the accused person...
Nepal Chandra Banerji Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Mar-04-1977
Reported in: [1977]40STC23(Cal)
T.K. Basu, J.1. In this application, the petitioner challenges an order of assessment dated 21st August, 1963 and certain notices issued under the provisions of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act).2. The facts relating to the present application may be briefly noted. The petitioner was appointed as a contractor under the Public Works Department of the Government of West Bengal for supply of stone materials of different sizes including boulderss chips and shingles after collecting them from river-beds, in terms of the directions of the Public Works Department, Jalpaiguri.3. The petitioner was appointed as a contractor as aforesaid in terms of a tender which was offered by the petitioner and accepted by the Public Works Department, Government of West Bengal.4. Some of the conditions of the tender, which are annexure C to the petition, are material for the purpose of deciding the controversy in the present case and may be set out below:5. The mate...
Narandas M, Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-02-1977
Reported in: 1977CriLJ1303
Sabyasachi Mukhahji, J.1. This appeal arises out of a judgment and order of Mr. Justice Chittotosh Mukherjee dated 4th of October, 1972. By the aforesaid judgment the learned Judge has dismissed the application Under Article 226 of the Constitution and discharged the rule nisi. There were two petitioners in the application Under Article 226 of the Constitution. They are the appellants to this appeal. The appellant No. 1 at all material times carried on business in buying and selling watches, watch parts and watch straps at a shop at No. 2, Brabourne Road, Calcutta under the name and style of Messrs. New Rex Watch Company. The said appellant is the sole proprietor of the said business. The appellant No. 2 is the son of appellant No. 1 and it is alleged he used to assist the appellant No 1 in the said business. On 23rd of September, 1968 the said shop of the appellant No. 1 was raided and searched by the customs authorities on the authority of a search authorisation issued by the Assista...
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