Kolkata Court August 1977 Judgments
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indo-burma Petroleum Co. Ltd. Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: Aug-19-1977
Reported in: [1980]124ITR719(Cal)
Deb, J.1. This reference under Section 256(2) of the I.T. Act, 1961, arises out of the assessment proceedings for the assessment year 1964-65 for which the previous year ended on December 31, 1963. The assessee is a company. The company carries on the business of distributing petroleum products. Its business was carried on in India, Burma and Pakistan. In the annual report, the directors of the company stated, inter alia, as follows :' Since the arrangements for the acquisition by the Revolutionary Government of Burma of the oil companies' investments and marketing assets in that country have been fully completed, and the company has received the final instalments of the agreed price in December, 1963, and April, 1964, the directors now recommend a special distribution to the ordinary shareholders...... The company did not trade in Burma during 1963 and operations were limited to winding up the affairs of the Rangoon branch. ' 2. Though the directors stated in the aforesaid report that...
Vishnupur Electric Supply and Industrial Development Co. Ltd. and ors. ...
Court: Kolkata
Decided on: Aug-18-1977
Reported in: AIR1978Cal88,82CWN377
ORDERSudhamay Basu, J.1. This Rule has been obtained to quash the order of revocation, dated the 16th July, 1973, another notice also dated the 16th of July, 1973 requiring the Vishnupur Electric Supply and Industrial Development Company limited to sell the undertaking to the West Bengal State Electricity Board and deliver the same to the Board on the 10th of August, 1973, a letter dated the 25th of July, 1973 requiring the said Company to make inventory of the assets and to do diverse other acts for the purpose of handing over the undertaking and a further notification, dated the 27th of May, 1971 purporting to alter the option of purchase.2. The petitioner No. 1 is a Company incorporated under the Indian Companies Act, 1913 on Dec. 22, 1939 with the objects inter alia of supplying electrical energy in the town of Vishnupur in the District of Bankura and its suburbs. The State Government by a Notification No. 2552-MP, dated Nov. 6, 1950, in exercise of the power conferred by Section 3...
Debi Prosad Roy Vs. H.N. Vora and ors.
Court: Kolkata
Decided on: Aug-18-1977
Reported in: 1978CriLJ79
ORDERSabyasachi Mukharji, J.1. The petitioner, in this application, is one Debi Prosad Roy. He is an officer employed by the United Commercial Bank. In this application, he is asking the Court to proceed against three respondents for the contempt of this Court alleged to have been committed by them. The alleged act of contempt is said to be in the act of proceeding with domestic enquiry while Suit No. 110 of 1977 is pending in this Court. It appears that respondents are proceeding against' the petitioner and others in a domestic enquiry in respect of two charge sheets, one being dated 10th Feb. 1977 and another dated 9th May, 1977.2. So far as the charge sheet dated 10th Feb. 1977 is concerned, it is cleer that the same is not the subject-matter of the pending suit in this Court, being Suit No. 110 of 1977. Therefore, it must be held that in proceeding with charge sheet dated 10th Feb. 1977 there has been no act of contempt.3. So far as the charge sheet dated 9th May, 1977 is concerned...
Ram Charan Sikdar Vs. Sm. Jogamaya Basu and anr.
Court: Kolkata
Decided on: Aug-17-1977
Reported in: AIR1978Cal193
Nirmal Chandra Mukheerji, J. 1 . This is an appeal against the judgment and decree of Sri S. N. Mukherjee, Subordinate Judge, 5th Court, Alipore, in Misc. Appeal No. 709 of 1973 dated 19-2-1974 against those of Sri N. Chakraborty, Mimsif, 6th Court, Alipore, in Misc. Case No. 2-8 of 1972 dated 27-7-1973 arising out of Title Execution Case No. 61 of 1969. 2-3. The facts of the case may briefly be stated as follows:--The plaintiff got a decree for permanent injunction in respect of a path-way_ After the decree was passed, there was obstruction on the part of the judgment-debtons by constructing pillars and iron gate at the entrance of the pathway. The decree-holder filed the execution case when the judgment-debtors filed an application under Section 47 of the Code contending that the execution case for delivery of possession of the disputed pathway in excess of the claim in the absence of mandatory injunction for breaking open and removing the pucca pillars and iron gate is misconceived....
General Enterprises and ors. Vs. Jardine Handerson Ltd.
Court: Kolkata
Decided on: Aug-17-1977
Reported in: AIR1978Cal407,82CWN437
ORDERSabyasachi Mukharji, J. 1. Jardine Handerson Ltd. is a company registered under the Companies Act, 1956 having its registered office at No. 4, Clive Row, Calcutta. The said company inter alia, carries on the business of rendering advisory and technical services for remuneration to various other companies regarding the letters' Provident Fund, Pension Fund, Gratuity etc. Mukul Chandra Chakraborty, who is said to be an actuary by qualification, was an assistant and a whole time employee of Jardine Handerson Ltd. His wife, Aparna Chakraborty is said to be holding a Master of Arts degree from the Agra University and is alleged to have the qualification of a widely travelled lady and being on good social terms with the several Managing Directors of companies and their wives. His daughter one SudershanaChakraborty is said to be a holder of Master's degree from the Cambridge University and is also said to be a widely travelled lady and a good mixer with the several Managing Directors and...
Mannalal Bari Vs. Inspecting Assistant Commissioner of Income-tax, Acq ...
Court: Kolkata
Decided on: Aug-17-1977
Reported in: [1978]114ITR329(Cal)
Tarun Kumar Basu, J.1. Although a large number of points have beentaken in this petition challenging a notice issued under Section 269D(1) ofthe Income-tax Act, 1961, dated the 4th July, 1974, by which proceedingswere sought to be initiated for the acquisition of a property which is4B Jackson Lane, Calcutta, it seems to me that the matter can be disposed ofon a short point without going into any other issues. It appears from thesale deed of which the income-tax authorities must have had inspection andperusal that the petition for setting aside the auction sale by which thevendor of the petitioner acquired the property in question is pending andhas not yet been decided. In that view of the matter, it must be field that the question as to whether the vendor of the petitioner, Prokash Chandra Bhotra, acquired a perfect title to the property in question is still pending. Consequently, it will be obvious that the title of the petitioner before me would be dependent upon the decision of the ...
Commissioner of Income-tax Vs. I.C.i. (India) Pvt. Ltd.
Court: Kolkata
Decided on: Aug-16-1977
Reported in: [1983]139ITR105(Cal)
Deb, J.1. The following question is involved in this reference under Section 66(1) of the Indian I.T. Act, 1922 :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entire expenditure incurred by the asssessee on its office premises at Bombay amounting to Rs. 3,41,130, Rs. 4,70,000 and Rs. 7,88,286 in the assessment years 1958-59, 1959-60 and 1960-61, respectively, was revenue expenditure and allowable as such in each year 'We will refer to the assessee as the company. The ' Crescent House ' at Bombay was built in 1938. It was purchased by the company for using it as its Bombay office. It was repaired in the relevant accounting years. The ITO disallowed the amounts mentioned in the question spent by the company for repairing the 'Crescent House '.2. Three appeals for the aforesaid three years were filed by the company. One of them was allowed by one AAC. Two other appeals were dismissed by another AAC. The parties then went to the Tr...
Hanuman Bux Chowdhury and ors. Vs. Assam Oil Co. Ltd. and anr.
Court: Kolkata
Decided on: Aug-12-1977
Reported in: AIR1978Cal18
Ramendra Mohan Datta, J. 1. The scope of this appeal is limited to ashort point, namely, whether the writtendemand dated the 18th March, 1961, inthis case can be construed as a noticeunder the Interest Act, 1839 so as toenable the plaintiff appellant to claiminterest in the suit. 2. We looked into the demand letter and found that it could not be construed so. By this demand letter the arrears of interest had been claimed and 'it was not mentioned therein that the date of the claim for interest was the date of the demand letter. Nor is there any indication therein that the liability of the debtor to pay interest under the said statute was sought to be fixed. It may not be strictly necessary to mention the statute in the notice but the provisions contained therein have got to be complied with. 3. If a claim under the Interest Act would be made for the payment of interest then the conditions as provided in the section and as construed by the Supreme Court would have to toe complied with. ...
Quader Nowaz and ors. Vs. the Commissioner of Wakfs, West Bengal and o ...
Court: Kolkata
Decided on: Aug-12-1977
Reported in: AIR1978Cal92,82CWN503
ORDERSabyasachi Mukharji, J.1. It appears that a Wakf was created by one Janab Ashraf Ali Khan Choudhury by a registered deed dated the 9th August, 1931 and one Syed Abdus Slek by a registered deed dated, the 24th Aug., 1933. The said Wakf was enrolled with the Office of the Commissioner of Wakf as a single wakf estate on the basis of an enrolment application in 1936. After appointment of Mutwallis, both the deeds provided, that after the death of the first Mutwalli or in his absence the next Mutwalli will be as follows:'... ... ... and in his absence His Male descendant, who will be his Sajjadanashin in his place will be the Mutwalli and in that manner in the absence of that Mutwalli his male descendants who will be his Sajjadanashin in his place, will be the Mutwalli and in this manner the succeeding Sajjadanashin will be succeeding Mutwalli.'On or about the 6th Feb., 1953, the first Mutwalli Syed Shah Ershad Ali Alquadri died. He left three sons, namely, Syed Shah Mustarshid Ali Alq...
Rajendra Prosad Agarwalla and ors. Vs. Official Liquidator
Court: Kolkata
Decided on: Aug-12-1977
Reported in: [1978]48CompCas476(Cal),82CWN14
A.N. Sen, J. 1. This appeal arises out of the judgment and order passed by Salil K. Roy Chowdhury J. on the 13th day of July, 1976, in an application by the contributories of Tatanagar Iron Foundry Co. Ltd. (in liquidation) under Sections 391(1), 392 and 393 of the Companies Act for framing of a scheme and for convening separate meetings of the unsecured creditors and shareholders of the company. The learned judge dismissed the said application. It appears that the learned judge dismissed the said application mainly on two grounds. Firstly, the learned judge held that on a true construction of Section 391(1), the said application by the contributories of the company was not maintainable as the company was in liquidation, It is the view of the learned judge that when the company is in liquidation, an application for sanction of a scheme can only be made by the official liquidator. The second ground of dismissal of the said application by the learned judge was that the said application w...
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