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Kolkata Court June 1977 Judgments

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Jun 08 1977

Sham Roj Vs. Addl. Superintendent of Police and ors.

Court: Kolkata

Decided on: Jun-08-1977

Reported in: AIR1978Cal252,81CWN1090

ORDERM.N. Roy, J.1. In this Rule, the petitioner has impeached an order in Annexure 'B', which is dated 9th June, 1966 and whereby his application under Section 9(2) of the Citizenship Act, 1955 (hereinafter referred to as the said Act), was rejected and the consequential order in Annexure 'D', which is dated 7th April. 1973, whereby in terms of Clause (a), (b) and (c) of Sub-section (2) of Section 3 of the Foreigners' Act, 1946 (hereinafter referred to as the said 1946 Act), he has been directed to quit India,2. At the outset it should be noted and that too for the particulars which would be available hereafter, that the impugned order of rejection under Section 9(2) of the said Act is the third order of rejection in succession. The petitioner has stated that on or about 8th Nov., 1973 his birth took place at 387, Mudiali Road, Metiabruj, 24 Parganas and the same was duly recorded at the local Registry office. Such recording, he has stated to have been done at the instance of or by hi...


Jun 08 1977

Raich Ali Khan Vs. Hazi Sadek Ali Sk. and ors.

Court: Kolkata

Decided on: Jun-08-1977

Reported in: AIR1977Cal295,81CWN926

Sankar Prasad Mitra, C.J. 1. In C. R. 3165-66 of 1975 (Noor Mohammad Sk. v. Sushil Kumar Mistry) a Division Bench of this Court has referred to a Special Division Bench under Rule 1 of Chap. II of the Appellate Side Rules the following question: Whether the provisions of Sub-section (3) of Section 21 of the West Bengal Land Reforms Act, 1955 as amended apply to pending proceeding before any civil or criminal court The Division Bench made this Reference on the 10th December, 1976. The present Reference has been made on the same question on the 22nd February, 1977 by Mr. Justice Rule Bhattacharya in view of the Reference already made by the Division Bench as aforesaid. 2. It appears that Hazi Sadek Ali Sk. filed a suit in June 1971 in the court of the Second Munsif at Baruipur in the District of 24-Parganas, inter alia, for a declaration of title and recovery of possession of land in suit. The petitioner before us filed a written statement contending that he was a bargadar under the pla...


Jun 08 1977

Commissioner of Income-tax (Central) Vs. Burmah-shell Oil Storage and ...

Court: Kolkata

Decided on: Jun-08-1977

Reported in: [1978]115ITR891(Cal)

Deb, J.1. We are concerned with the assessment year 1962-63 in this reference under Section 256(1) of the I. T. Act, 1961. The accounting year ended on December 31, 1961.2. The assessee is a company. The company was a distributor of petroleum products including petroleum gas for cooking purposes. Petroleum gas was supplied to the company by a 'refinery'. In earlier years, the company purchased many specially made iron cylinders for the purposes of distributing gas to the consumers. The consumers returned the cylinders to the company after the gas was exhausted. They were refilled again and supplied to the consumers and were returned in the usual way. No revenue expenditure nor any depreciation on the cylinders was claimed or allowed in the past. The company sold the cylinders to the refinery in the accounting year for Rs. 82,19,947 against their original cost of Rs. 1,09,63,754. The refinery continued to supply gas in those very cylinders to the company and the company, in its turn, di...


Jun 08 1977

Jyoti Prakash Mitter Vs. Union of India (Uoi) and ors.

Court: Kolkata

Decided on: Jun-08-1977

Reported in: [1978]112ITR378(Cal)

Amar Nath Banerjee, J.1. In this application the petitioner has prayed for a writ in the nature of mandamus commanding the respondents to act according to law and to cancel and/or rescind and/or withdraw the notices dated January 14, 1975, issued under Section 274 read with Section 271 of the Income-tax Act and all assessments, if any, and all proceed-ings thereunder for the assessment years 1967-68, 1968-69 and 1969-70 and the purported notices dated October 10, 1974, under Section 131 of the Act and also to cancel and/or rescind the said purported warrant of authorization under Section 132 of the Income-tax Act. He has also asked for a writ in the nature of certiorari calling upon the respondents to send the records of the case together with the notices for the aforesaid years and warrant of authorization may be quashed. There are also prayers for writ in the nature of prohibition and interim injunction. It appears that on August 30, 1974, a search of the petitioner's residences at 8...


Jun 07 1977

Union of India (Uoi) and ors. Vs. Bholanath Karmakar

Court: Kolkata

Decided on: Jun-07-1977

Reported in: AIR1977Cal386

Sankar Prasad Mitra, C.J. 1. This matter has been referred to the Special Division Bench under Rule 1 (ii) of Chapter II of the Appellate Side Rules of this Court by Sabyasachi Mukharji and M. M. Dutt, JJ. The principal contention before the Division Bench centred round the applicability of Section 58 read with Section 38 of the Constitution 42nd Amendment Act, 1976 to pending appeals. The Act received the assent of the President on December 18. 1976.2. By reason of the provisions of Section 1 (2) of the Act, Sections 38 and 58 came into force on February 1, 1977. Section 58 contains special provisions as to pending petitions under Article 226 of the Constitution. It provides as follows:'58 (i) Notwithstanding anything contained in the Constitution, every petition under Article 226 of the Constitution before the appointed day and pending before any High Court immediately before that day (such petition being referred to in this section as a pending petition) and any interim order (wheth...


Jun 07 1977

Dwarka Prosad Bajaj Vs. Bisheswar Dayal Santi Swarup and ors.

Court: Kolkata

Decided on: Jun-07-1977

Reported in: AIR1977Cal387

A.N. Sen, J. 1. This is an application for the grant of a certificate under Article 133(1) of the Constitution of India for preferring an appeal to the Supreme Court against the judgment delivered by this Court on the 5th May, 1977. 2. An application was filed on the 30th January, 1970 for adjudication of the appellant as an insolvent. After the said application had been filed, an application was made in the said proceeding for certain interim orders. On the said application on the 30th April, 1970 an order was passed by consent of the parties and by the said consent order two receivers were appointed for the purpose of selling some of the properties of the appellant mentioned in the said order, By consent of the parties another order was passed on the 26th Aug., 1970 and by the consent order of 26th Aug.. 1970 there was a change in the personnel of the receivers. It however appears that the receivers were not in a position to sell the said properties in terms of the orders passed. The...


Jun 07 1977

National Insurance Co. Ltd. Vs. Calcutta Dock Labour Board

Court: Kolkata

Decided on: Jun-07-1977

Reported in: AIR1977Cal492,81CWN970

Janah, J.1. This appeal is on behalf of the defendant and it arises out of a suit for recovery of damages to the extent of Rs. 11,165.24 p. The respondent instituted the suit for damages against the appellant on account of loss suffered to a Jeep belonging to the respondent bearing registration No. WBD 231 which was insured with the appellant for a sum of Rs. 24,029.80 p. The lose was suffered as a result of the vehicle being set on fire by some of the workers belonging or who belonged to the respondent, Calcutta Dock Labour Board. It was alleged fey the plaintiff that as a result of the fire the vehicle was heavily damaged and the cost of repair was assessed at Rs. 11,170.24 p. by Khettry Motors. The defendant was informed of the damage and of the cost of repair but the defendant illegally disclaimed its liability. Subsequently, the jeep was repaired by Khettry Motors at a cost of Rupees 11,155.24 p. which was paid by the plaintiff to Khettry Motors. The plaintiff respondent brought t...


Jun 06 1977

Pannalal Biswas Vs. Dilip Kumar Mondal and ors.

Court: Kolkata

Decided on: Jun-06-1977

Reported in: AIR1977Cal297,81CWN960

Janah, J. 1. This Second Appeal is by the plaintiff and it arises out of a suit for declaration of the plaintiff's title to the properties described in the schedule to the plaint. The plaintiff's case in short is as follows :--One Upendra Nath Biswas, the father of the plaintiff and defendants Nos. 3 and 4, was the owner of the disputed premises No. 22, Madan Paul Lane, Bhowanipore. Upendra died in 1340 B. S. leaving his widow Sinddhubala, a son, the plaintiff and two daughters, defendants Nos. 3 and 4. Sinddhubala is now dead. The plaintiff was a minor at the time of his father's death. Sinddhubala brought her brother, Prafulla Kumar Mondal to help her in the management and protection of the property on behalf of the minors after Sinddhubala lost her husband. Prafulla used to manage the property of the plaintiff. After the death of Sinddhubala, Prafulla was in sole charge of the family affairs of the plaintiff. Prafulla died sometime in the month of Bhadra, 1373 B. S. leaving the defe...


Jun 02 1977

Shah Prabhudas Gulabchand and anr. Vs. Eurasian Equipments and Chemica ...

Court: Kolkata

Decided on: Jun-02-1977

Reported in: AIR1977Cal449

A.N. Sen, J.1. This appeal arises out an order passed by Ajay K. Basu, J. on the 22nd November, 1976 dismissing the application of the appellants who happened to be defendants Nos. 1 and 2 in the suit for stay of the suit filed by the plaintiff in this Court, for an injunction restraining the plaintiff from proceeding with the suit, for revoking leave under Clause 12 of the Letters Patent and for other reliefs.2. The plaintiff instituted this suit in this Court on the 26th April, 1976. In the suit, the prayer of the plaintiff is for a decree for Rs. 7,58,322.48 p and in the alternative (i) a decree against the defendants Nos. 1 and 2 or alternatively against the defendant No. 3 for Rupees 1,77,106.44p. with interest thereon @ 12% per annum or at such other rate as may be prescribed from June 28, 1973 till the institution of the suit, (ii) an enquiry into the damages as pleaded in para. 11 of the plaint and decree for such sum as may be found due to the plaintiff, interest and other rel...


Jun 02 1977

Smt. Sova Sarkar and ors. Vs. Income-tax Officer

Court: Kolkata

Decided on: Jun-02-1977

Reported in: [1983]139ITR386(Cal)

M.M. Dutt, J. 1. This appeal is directed against the judgment of the learned trial judge, discharging the rule nisi obtained by the appellant on his petition under Article 226 of the Constitution.2. The appellant carries on his business as a government contractor, and he is an assessee under the I.T. Act, 1961. He filed his return for theA. Ys. 1967-68, 1968-69 and 1969-70, within the period prescribed therefor. He was served with a notice under Section 143(2) of the I.T. Act, 1961 on May 25, 1971, whereby he was called upon by the ITO to appear and produce the relevant evidence in support of the returns filed by him. The date of hearing of the assessment proceedings was fixed as June 17, 1971, which was subsequently adjourned to September 22, 1971. On that date, the appellant was heard by the ITO. He produced before the ITO, the payment certificate in original as given to him by the government, the bank pass book and other relevant documents in connection with the hearing of the asses...


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