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Kolkata Court July 1977 Judgments

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Jul 18 1977

Municipal Commissioners of the Hooghly Chinsurah Municipality Vs. Spen ...

Court: Kolkata

Decided on: Jul-18-1977

Reported in: AIR1978Cal49

Ramendra Mohan Datta, J.1. This appeal has been preferred from the judgment and decree dated 7th Aug. 1964 passed by A. N. Ray, J. (as he then was). The learned Judge passed the decree in favour of the plaintiff-respondent Spence Ltd. for the sum of Rs. 8,760/- as thebalance of the purchase price of the 'Normag' 25 H.P. Diesel Tractor; for interest on decree at 6% and costs. The suit was decreed only as against the Municipal Commissioners of the Hooghly Chinsurah Municipality the appellant herein and the defendant No. 1 in the plaint. The suit was dismissed as against the other two defendant-respondents who were the then Administrator of the appellant Municipality and the State of West Bengal.2. The facts shortly are that the respondent No. 1 Spence Ltd. agreed to sell and the appellant agreed to purchase from Spence Ltd. one 'Normag' Diesel Tractor of 25 H.P. on, inter alia, the following terms and conditions:--(a) The price of the said tractor would be Rs. 10,760/- nett, inclusive of...


Jul 18 1977

Arvind Kumar Dhanuka Vs. Board of Trustees and ors.

Court: Kolkata

Decided on: Jul-18-1977

Reported in: AIR1977Cal377

ORDERT.K. Basu, J.1. The petitioner is an unemployed Commerce Graduate who intends to start a new business on a plot of land which is the subject-matter of this application. The matter arises in the following manner.2. At all material times prior to February, 1975, the port of Calcutta was governed by the Calcutta Port Act, 1890. However with effect from the 1st February, 1975, the port of Calcutta came to be governed by the Major Port Trusts Act, 1963 (hereinafter referred to as the Act). By virtue of Section 133(2B) of the Act all the provisions with which we are concerned in this application came to be applicable to the port of Calcutta and the old Act of 1890 ceased to be applicable. Sections 49 and 52 of the Act with which we are concerned and in so far as is material for our purpose may be set out herein below;'49. (1) Every Board shall, from time to time, also frame a scale of rates on payment of which and a statement of conditions under which any property belonging to, or in th...


Jul 18 1977

C.M. Agarwalla Vs. Halar Salt and Chemical Works and ors.

Court: Kolkata

Decided on: Jul-18-1977

Reported in: AIR1977Cal356

ORDERPadma Khastgir, J.1. This suit has been filed by Chouthmal Agarwalla against (1) Halar Salt and Chemical Works, (2) Harjivandas Vithaldas, (3) Jamnadass Madhawji (4) Gordhandass Madhawji Thakkar, (5) Patalia Saratchandra Jethalal and (6) Haridas Dwarkadas for a decree for Rs. 1,00.000, in the alternative an enquiry in respect thereof, costs, injunction and other reliefs on 27th April 1959.2. The case of the plaintiff is that he carried on 'business as an importer and exporter in salt, iron and general merchandise, order suppliers in Calcutta for a long time and has good reputation. The plaintiff carried on the said business as a partner of Sri Bajrang Trading and Supply Company at No. 22, Bartala Street, Calcutta.3. The defendant No. 1 is a firm, inter alia, carrying on business in salt at No. 1, Amratala Lane, Calcutta and the defendants Nos. 2 to 4 are partners. The defendant No. 6 is the Branch Manager of the defendant No. 1. On 26th November 1957 the defendant No. 6 under the ...


Jul 18 1977

Ghulam MohiuddIn and ors. Vs. the Official Assignee, Calcutta and ors.

Court: Kolkata

Decided on: Jul-18-1977

Reported in: AIR1977Cal406

ORDERMonjula Bose, J.1. This is an application for amendment of the plaint which has been instituted on May 28. 1971 inter alia for a declaration that the purported lease dated June 23, 1964 referred to in paragraph 20 (a) of the plaint, the purported agreement of tenancy dated May 1, 1964, referred to in paragraph 20 (b) of the plaint, and the purported tenancy referred to in paragraph 20 (c) of the plaint are null and void, inoperative and not binding on the plaintiffs. Alternatively, a declaration that the sale of the premises No. 2, Chingrihatta Lane, Calcutta by the defendant 1 to the plaintiffs Nos. 1 and 2 and one Golam Rasul since deceased is null and void and for other reliefs The petitioner's case in the plaint in short is that they are absolute owners of premises No. 2, Chingrihatta Lane. Calcutta, which premises was the subject-matter of various proceedings and purchased by the plaintiffs Nos. 1 and 2 and one Golam Rasul (since deceased) in execution proceedings at an aucti...


Jul 15 1977

Life Insurance Corporation of India Vs. Gadadhar De

Court: Kolkata

Decided on: Jul-15-1977

Reported in: AIR1978Cal419

Banerjee, J. 1. This appeal at the instance of the decree-holder plaintiff arises out of an order passed by the learned Sub-Ordinate Judge, 4th Court, Alipore. The short fact arising out of an order is that there was an agreement between the Rajasthan Insurance Co. Ltd., and Gadadhar De of 3, Robinson Street, Calcutta and G. Dey and Co. and Union Estates Ltd., of 184, Dharmatola Street, Calcutta on or about 1949 and in the said agreement there was a clause for arbitration. It appears that Gadadhar and others took a loan for certain sum of money but as the arbitrator was appointed by the parties, the arbitrator gave an award to the effect that Rajasthan Insurance Co. Ltd., shall be entitled to the sum of Rs. 15,000/- as principal and Rs. 5140/- as the balance of interestaggregating the sum of Rs. 20,140/- as against the said Gadadhar De and the said sum of Rs. 20,140/- shall carry interest at the rate of 6% per annum from the date of the award until payment. It was further awarded that ...


Jul 15 1977

Kali Charan Ram Chander Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jul-15-1977

Reported in: [1978]112ITR405(Cal)

Deb, J.1. We are concerned in this reference under Section 256(2) of the Income-tax Act, 1961, with the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of the Appellate Assistant Commissioner and restoring the appeal to his file with a direction for investigation, in the light of observations made by the Tribunal as to the question whether Bindawalla Trading Co. was a branch of the firm 'Kali Charan Ram Chander' and dispose of the appeal according to law ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of the Appellate Assistant Commissioner granting registration and restoring the matter to his file for consideration afresh ?' 2. The relevant facts stated and found by the Tribunal may be briefly stated as follows : The assessee is a firm. It was constituted on March 3, 1959. Its partners were Mahadeo Prosad Agarwal...


Jul 15 1977

K.D. Ghosh Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jul-15-1977

Reported in: [1978]111ITR502(Cal)

A.N. Sen, J. 1. Directed by this court the Tribunal, under Section 256(2) of the Income-tax Act, 1961, has referred the following two questions:'(1) Whether, on the facts and in the circumstances of the case, the yield from the house property was includible in the income of the assessee under Section 64(iii) of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal ought to have limited the applicability of Section 64(iii) of the said Act to the extent of the valuation of the land gifted by the assessee upon which the building has been constructed with the monies taken as advance and borrowed from the National & Grindlays Bank Ltd.' 2. The facts of the case have been set out in the statement of the case. The facts material for the purpose of this reference may be briefly noted. The relevant assessment year is the assessment year 1966-67, the corresponding financial year ending on the 31st March, 1966. The assessee is assessed in the stat...


Jul 14 1977

Commissioner of Income-tax Vs. Kailasho Devi Burman and ors.

Court: Kolkata

Decided on: Jul-14-1977

Reported in: [1978]115ITR732(Cal)

Ramendra Mohan Datta, J. 1. I think the Tribunal has totally failed to draw the irresistible inference from the facts placed before it. Therewas no scope for vacillation or giving the benefit of doubt to the assessee. The only conclusion that could be reached from the admitted facts was that the notice of demand was duly and properly served on the assessee. The Tribunal definitely misdirected itself and committed an error on the face of the record by taking the statement of the counsel as evidence before it. The statement of the counsel was to the effect that there was no such person by the name of Phool Singh who had authority to receive any such notice on behalf of the assessee. That could not have been relied on by the Tribunal as evidence before it. If that was the position then the assessee should have come forward to deny such service on cogent evidence and until that was done the Tribunal would have the only option to proceed on the basis of the acknowledgment receipt which show...


Jul 14 1977

Bharati Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jul-14-1977

Reported in: [1978]111ITR951(Cal)

Deb, J.1. The following question under Section 256(2) of the Income-tax Act, 1961, is involved in this reference:'Whether the conclusion arrived at by the Tribunal that the loans in question represented the assessee's income from undisclosed sources was perverse in the sense that no reasonable man could come to the above conclusion ?'2. The assessee is a private limited company. The assessment year involved is 1962-63 for which the accounting period ended on the 31st March, 1962. In the course of the assessment proceedings, the Income-tax Officer found that the assessee had shown Rs. 20,000 as loan in its books, taken from two parties, namely, Lakshmichand Paramanand and Lachman-das Lunidram. The assessee produced the alleged confirmatory letters from those parties before the Income-tax Officer in support of those two loans. The assessee's case was that Rs. 15,000 was advanced by Lakshmichand Paramanand and Rs. 5,000 was advanced by Lachmandas Lunidram. The Income-tax Officer served no...


Jul 13 1977

Bhupendra Chandra Chatterjee Vs. Indian Airlines Corporation

Court: Kolkata

Decided on: Jul-13-1977

Reported in: (1978)IILLJ90Cal

Murari Mohan Dutt, J.1. This appeal is at the instance of the defendant, Indian Airlines Corporation and it arises out of a suit for declaration and recovery of money.2. The case of the plaintiff was that he was at first appointed a Radio Officer by the Indian National Airways with effect from October, 1946. He was confirmed in the said post with effect from April 10, 1947. The defendant-Indian Airlines Corporation was formed in the year 1953 under the Air Corporations Act, 1953. The undertakings of all the existing air companies vested in the defendant-Corporation and the services of all employees working in the said undertaking including the services of the plaintiff were taken over by the defendant-Corporation. The plaintiff was promoted to the post of Senior Radio Officer by the defendant-Corporation with effect from October 1, 1960. Before the introduction of the Pilot Operated Long Range R/T which had inevitable consequence on the Radio Officers employed under the defendant-Corpo...


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