Kolkata Court May 1977 Judgments
J.K. Seth Vs. Narendra Nath Banerjee
Court: Kolkata
Decided on: May-31-1977
Reported in: AIR1977Cal388
N.C. Mukherji, J. 1. This is an appeal against the order passed on May 23, 1974 by Sri S. N. Ghosh. Additional District Judge, 9th Court at Alipore in Miscellaneous Appeal No. 79 of 1974 affirming an order passed by Sri S. P. Sen Gupta, Subordinate Judge, 2nd Court at Alipore in Miscellaneous Case No. 21 of 1972 rejecting an application under Section 47 of the Civil P. C. in connection with Title Execution Case No. 1 of 1971.2. The facts of the case may briefly be stated as follows :--The respondent brought a suit being Title Suit No. 69 of 1969 against the appellant for ejectment on the ground of default. The said euit was decreed on compromise in terms of joint petition of compromise on April 24, 1970. As the appellant violated the terms of the compromise decree an execution case was started being Title Execution Case No. 1 of 1971. An objection was filed under Section 47 of the Code which was allowed in part but objection of the judgment-debtor regarding delivery of possession was r...
Tag this Judgment!Govinda Chandra Bhowmick Vs. the State of West Bengal
Court: Kolkata
Decided on: May-30-1977
Reported in: 1977CriLJ1501
Sudhamay Basu, J.1. This Rule was obtained by the petitioner who was committed to the Court of Session by a Magistrate, 1st Class, Sealdah on October 19, 1973, to be tried along with two others of charges Under Sections 304/34, I. P. C. and Under Section 27 of the Arms Act. The occurrence, according to the prosecution, took place on the 8th of September, 1971, at about 11.30 P. M. when the three accused involved in the sessions trial fired a few shots at 38/A, Murari Pukur Road, killing one person and injuring another who were on the roof of the house. The petitioner alleges that he was seventeen years five months when the alleged offence was committed. An affidavit sworn by the father of the petitioner, Sri Kalipada Bhowmick, states that the petitioner was born on 13-4-1954. When the sessions trial was due to commence the petitioner submitted that as he was a child under the West Bengal Children Act, 1959, he could not be tried with the other adult accused persons. The learned Session...
Tag this Judgment!Commissioner of Income-tax (Central) Vs. W.H. Harton and Co. Ltd.
Court: Kolkata
Decided on: May-25-1977
Reported in: [1978]113ITR708(Cal)
Deb, J. 1. We are concerned in this reference under Section 66(1) of the Indian Income-tax Act, 1922, with the following question of law :'Whether, on the facts and in the circumstances of the case and on a proper construction of Clause (c) of the second proviso to Para. D of Part II of the First Schedule to the Finance Act, 1959, the Tribunal was right in holding that the sum distributed as dividends was Rs. 47,000 and not Rs. 1,05,000?'2. The assessee is a private limited company. Its accounts are closed at the end of each calendar year. The calendar year with which we are concerned is 1958 for which the assessment year is 1959-60.3. For the calendar year 1957, the assessee made up its accounts and its audited balance-sheet was passed by the shareholders in the annual general meeting of the company held on December 4, 1958. In the report accompanying the accounts, the directors recommended the distribution of Rs. 1,05,000 as dividends. In the aforesaid annual general meeting the afor...
Tag this Judgment!income-tax Officer, i Ward and ors. Vs. Mahadeo Lal Tulsyan
Court: Kolkata
Decided on: May-25-1977
Reported in: [1978]111ITR25(Cal)
M.M. Dutt, J.1. This appeal is at the instance of the revenue and it is directed against the judgment of Amiya Kumar Mookerjee J. whereby the rule nisi obtained by the respondent on his application under Article 226 of the Constitution was made absolute. The principal question that is involved in this appeal is whether the Income-tax Officer had jurisdiction to reopen the assessment of the respondent for the assessment year 1962-63 by serving a notice under Section 148 of the Income-tax Act, 1961,2. The respondent is a partner of the firm, M/s. Calcutta Hardware Stores, and carries on business as a dealer in black-sheet, sheet-cutting and plates and is an assessee under the Income-tax Act, 1961. The said firm filed its return for the assessment year in question together with copies of the profit and loss account and balance-sheet. In the course of hearing of the assessment proceeding for the said year, the firm, in compliance with the notice under Sections 142(1) and 143(2) of the Inco...
Tag this Judgment!Commissioner of Income-tax Vs. Arati Debi and ors.
Court: Kolkata
Decided on: May-24-1977
Reported in: [1978]111ITR277(Cal)
Pyne, J.1. In this reference under Section 66(1) of the-Indian Income-tax Act, 1922, we are concerned with the following question of law referred to the High Court by the Tribunal :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that only 25 per cent. of the accumulated profits of Messrs. K. C. Ghattack & Sons Pvt. Ltd., in the accounting year relevant to the assessment year 1952-53, could be treated as dividend within the meaning of Section 2(6A)(e) of the Indian Income-tax Act, 1922, and that accordingly only Rs. 1,001 out of the total advance of Rs. 29,563 made by the said company to the assessee in the said accounting year could be brought to tax by virtue of Section 12(1B) of the said Act for the assessment year 1955-56?'2. As there is no dispute regarding facts in this case it is not necessary to state the same in any detail.3. In this reference we are concerned with the assessment year 1955-56, of which the previous year is the Beng...
Tag this Judgment!Purban Pvt. Ltd. Vs. Deb Kumar Shaw
Court: Kolkata
Decided on: May-23-1977
Reported in: AIR1978Cal33,81CWN953
B.C. Ray, J.1. These three appeals arise out of three orders being Order No. 50 passed in Misc. Case No. 21 of 1976, Order No. 61 passed in Misc. Case No. 19 of 1976 and Order No. 49 passed in Misc. Case No. 20 of 1976 respectively on 19-5-76, dismissing the said Miscellaneous cases filed under Section 47 of the Civil P. C. in Title Execution Case No. 16 of 1975.2. The petitioner M/s. Purban Pvt. Ltd., a company incorporated under the Companies Act, has been in occupation of the basement, first floor and fourth floor of premises No. P-5, C.I.T. Scheme-IV, Calcutta as a tenant under the respondent Deb Kumar Shaw. The petitioner Company defaulted in payment of rents. The respondent filed three ejectment suits being Title Suits Nos. 67 of 1973, 68 of 1973 and 69 of 1973 in the 9th Court of Subordinate Judge at Alipore in respect of the said three flats. The said suits were decreed on compromise onDec. 5, 1974. The compromise decree provided that the total sum of Rs. 1,17,000 on account of...
Tag this Judgment!Manoj Kumar Saha and anr. Vs. Nabadwip Chandra Poddar and anr.
Court: Kolkata
Decided on: May-19-1977
Reported in: AIR1978Cal111,82CWN166
M.M. Dutt, J.1. This appeal is at the instance of the plaintiffs and it arises out of a suit for enforcement of a mortgage.2. The plaintiffs Nos. 1 and 2 are respectively the son and widow of late Akshoy Kumar Saha, who was the sole owner of the premises No. 3, Baisnab Sett Street, Calcutta. The defendants Nos. 1 and 2 were monthly tenants in respect of two rooms of the said premises and carried on their business under the name and style of 'Sachuni Ram Kanto Poddar' which was one of the big wholesale firms and had its principal place of business at Bhairab Bazar, now in Bangla Desh. The case of the plaintiffs was that on account of mutual confidence Akshoy Kumar Saha advanced a loan of Rs. 20,000/- to the defendants inthe name of their said firm for the purpose of their business on April 15, 1949 corresponding to Baisakh 2, 1356 B. S. Out of the said loan the defendants paid a sum of Rs. 1,000/- on December 13, 1950 corresponding to Agrahayan 27, 1357 B. S. The said loan transaction w...
Tag this Judgment!Kartick Chandra Shaw Vs. Sm. Ranjita Pal and ors.
Court: Kolkata
Decided on: May-19-1977
Reported in: AIR1977Cal496
Banerjee, J. 1. This rule is directed against an order passed by the District Judge, Midnapore, adding the opposite party No, 8 to contest the Will on the ground that he has acquired by virtue of a deed of agreement executed by two heirs of the testator in respect of the property which the testator left behind (sic). The case of the petitioner in thisapplication is that on 6th Feb., 1973 the petitioner as executor of the Will of late Upendranath Shaw filed an application for grant of the probate of the Will dated 29th Oct., 1969 left by late Upendra Nath Shaw before the District Delegate, namely, the Second Court of the learned Munsif, Contai giving rise to J. Misc. Case No. 13 of 73 but the case having been contested by the opposite parties Nos. 1 and 2, the said application for grant of probate was returned to the petitioner for presentation before the learned District Judge, Midnapore. In the said application for grant of probate it was stated that Upendra Nath died at his residence...
Tag this Judgment!Soorajmull Nagarmull Vs. the Bank of Tokyo Ltd. and ors.
Court: Kolkata
Decided on: May-18-1977
Reported in: AIR1977Cal391
Bimal Chandra Basak, J. 1. This appeal is directed against a judgmentand order of Ghose, J. passed on the 26th July, 1971 in respect of a suit instituted by the respondent No. 1 herein the Bank of Tokyo Ltd. (hereinafter referred to as the Bank). On or about 13th March, 1971 the Bank filed this suit for leave under Clause 12 of the Letters Patent; Leave under Order 2. Rule 2 of the Code of Civil Procedure, 1908; Decree for Rs. 38,78.552.58 P.; Declaration that the stocks and shares mentioned in Annexure 'D' to the, plaint stand charged and pledged for repayment of the sum of Ra 38,78,552.58 P.; with costs and interest; Decree in a form similar to Form 5 or 5A of Appendix D to the Code of Civil Procedure 1908 in respect of the stocks, shares mentioned in Annexure 'D' with modifications. Sale of the stocks and shares mentioned in Annexurs 'D' and payment of the sale proceeds thereof to the plaintiff with liberty to appropriate the same in pro tanto satisfaction of its dues; Decree for en...
Tag this Judgment!Free India Dry Accumulators Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-17-1977
Reported in: 1980(6)ELT168(Cal)
ORDERT.K. Basu, J.1. The facts involved in the present application lie within a very narrow compass. The petitioners are the manufacturers of electric storage batteries which are supplied to the Railways and are known as Train lighting cells. The process of manufacture with which we are concerned in .this Rule admittedly is that the containers for these batteries are supplied by the Railway Authorities to the petitioner and then they are recharged and sold to the Railways. In the bills which have been annexed to the petition, the price of the batteries, which have been sold, has been shown as Rs. 291. A rebate has been given of Rs. 50 to the Railways for the containers. In the past, the Excise Authorities had been charging duty on the basis that the value of the articles were Rs. 241. Thereafter, the Excise Authorities were of the view that this Rs. 50 is also a part of the excisable cost with respect to the transaction and demand was made for differential duty on the basis thereof.2. ...
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