Kolkata Court August 1977 Judgments
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Shree Gouri Shankar Jute Mills (P.) Ltd. Vs. Income-tax Officer, d War ...
Court: Kolkata
Decided on: Aug-10-1977
Reported in: [1978]112ITR1031(Cal)
R.N. Pyne, J.1. This appeal is directed against the judgment and order dated August 1, 1972, passed by P. K, Banerjee J., whereby his Lordship dismissed the appellant's application made under Article 226 of the Constitution challenging the notice dated August 21, 1970, under Section 148 of the Income-tax Act, 1961, and the summons dated December 29, 1970, under Section 131 of the said Act and for cancellation thereof. For proper appreciation of the controversy involved in this appeal it is necessary to refer briefly to the relevant facts leading to the making of the said application under Article 226 of the Constitution.2. On March 26, 1968, the appellant was assessed under Section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1963-64. From the copy of the assessment order, which is at page 38 of the paper book, it appears that the Income-tax Officer, who made the assessment, disallowed a sum of Rs. 4,06,488 claimed by the appellant ...
M.P. Agarwalla and Co. Vs. Director of Entry Tax and ors.
Court: Kolkata
Decided on: Aug-10-1977
Reported in: [1978]41STC258(Cal)
Ghose, J.1. This appeal is directed against the judgment and order dated 3rd December, 1976, of Dipak Kumar Sen, J. By and under the said judgment his Lordship was pleased to dismiss an application made by the appellant for quashing levy of entry duty into the Calcutta Metropolitan Area of almond and pistachio at 6 per cent ad valorem under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. His Lordship was pleased to hold that both pistachio and almond were nuts and not dry fruits as defined in the said Act. In such cases, the law is well-settled that the thing or the commodity should be taken as it is understood by the public in general and traders or commercial people in particular. Pistachio is denned in Webster's 3rd New International Dictionary amongst others as nut. It also means, according to the said dictionary, a small tree of southern Europe and Asia Minor having leaves with 3 to 5 broad leaflets, greenish brown paniculate flowers and a large fruit-the ed...
The Superintendent and Remembrancer of Legal Affairs Vs. G. Majumdar
Court: Kolkata
Decided on: Aug-10-1977
Reported in: 1978CriLJ80
R. Bhattacharya, J.1. This revisional application has been filed by the Superintendent and Remembrance of Legal Affairs on behalf of the State of West Bengal against orders passed by the learned Sub-divisional Judicial Magisr trate, Bongaon, 24-Parganas on 22-3-1976 and 21-5-1976 in connexion with the G. R. Case No. 683 of 1974 arising out of Bagda P. S. Case No. 6 of 16-7-1974 Under Section 302 of the IPC.2. Facts relevant for our purpose may be stated in short. On 16-7-1974 one Sohan Singh, a Naiyak under 72 Bn. Border Security Force, Duttafuliya Base Camp. p. S. Bagda under orders of his Commanding Officer K. B. Singh lodged a First Information Report with police station Bagda that L/MK No. 66722632 Shambu Lama, a driver of the Commanding Officer of 72 Bn. B.S.F. shot at the Quarter Master Ram Dutta Khantwal at his room and Inspector P.N. Bhatta-charjee in his office room with a sten gun and as a result thereof they died instantaneously. It was further alleged that the said Shambu L...
Jugal Kishore Radhakishan Vs. Additional Member, Board of Revenue and ...
Court: Kolkata
Decided on: Aug-07-1977
Reported in: [1978]41STC250(Cal)
M.N. Roy, J.1. Messrs. Jugal Kishore Radhakishan, a firm registered under the Indian Partnership Act (hereinafter referred to as the said petitioner), has impeached in this rule the ultimate determination of the respondents in the matter of disallowing exemption in terms of Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act), which appears in annexure X to the supplementary affidavit and the incorporation of the same in annexure G to the petition. The said petitioner is, admittedly, a registered dealer under the said Act having registration certificate No. C.S.-2/1649-A and on the basis thereof carries on business both as a wholesale and retail dealer in textile amongst other commodities. There is also no dispute that the said petitioner duly submitted quarterly returns in the course of its business before the sales tax authorities concerned and has also paid and is paying sales tax in terms of the requirements of law. It appears th...
Dr. Madhusudan Poddar Vs. Arabinda Poddar and anr.
Court: Kolkata
Decided on: Aug-05-1977
Reported in: AIR1978Cal195,(1977)2CompLJ319(Cal),82CWN215
ORDERSalil Kumar Datta, J. 1. This Rule is directed against an order passed by the Appellate Court allowing the Misc. Case under Order 9, Rule 13 of the Code of Civil Procedure.It appears that the plaintiff-petitioner instituted a suit in the Third Court of the Munsif at Sealdah being Title Suit No. 129 of 1971 against the defendants for recovery of possession of the suit premises in their possession. The Summons was served under the ordinary process by affixation on alleged refusal. But on June 17, 1971, the learned Munsif recorded the following order 'Plaintiff flies Hazira, Summons served. But service is not satisfactory. For better precaution plaintiff to issue R.P.C. upon the defendant by Registered Post with acknowledgment due.' Thereafter registered post cards were attempted to be served on the two defendants at their address given in the plaint but the post cards were returned with the endorsement 'Refused'. The defendants did not appear in the suit and the suit was decreed ex ...
Algemene Bank Nederland Vs. Central Government Labour Court and ors.
Court: Kolkata
Decided on: Aug-05-1977
Reported in: (1978)IILLJ117Cal
ORDERSabyasachi Mukherjee, J.1. Shyamapada Das, the respondent No. 2 is an employee of M/s. Algemene Bank Nederland, N. V. the petitioner herein. The petitioner carries on banking business in India and for this purpose employs various categories of employees, namely, officers, clerical staff and subordinate staff at its establishment at 18A, Brabourne Road, Calcutta. The said establishment is a commercial establishment within the meaning of the West Bengal Shops and Establishments Act, 1963 and as such is registered under the said Act. The banking industry has been declared by the appropriate Government as one engaged in the utility service. The terms and conditions of service, including the hours of work, wage structure of the employees are governed by the various awards, namely, Sastri Award, Desai Award and the Industrywise Bipartite Settlement, dated the 19th October, 1966 and various settlements arrived at subsequent thereto. It will be necessary at the relevant time to refer to t...
Commissioner of Income-tax Vs. National Insurance Co. Ltd.
Court: Kolkata
Decided on: Aug-03-1977
Reported in: [1978]113ITR37(Cal)
Deb, J.1. This reference under Section 66(1) of the Indian Income-tax Act, 1922, relates to the assessment year 1957-58 for which the relevant previous year ended on the 31st December, 1956,2. The assessce is an insurance company. On January 19, 1956, the management of its life insurance business vested in the Central Government under the provisions of the Life Insurance (Emergency Provisions) Ordinance, 1956 (hereinafter referred to as the ' Ordinance '). From the 19th January, 1956, to 31st August, 1956, a Custodian was in the management, of the said life insurance business under the provisions of the Ordinance and the corresponding section of the Life Insurance (Emergency Provisions) Act, 1956 (hereinafter stated as ' the Act '). The assessee was paid under Section 7 of the Act a compensation of Rs. 81,069 for the deprivation of the management of the said life insurance business for the aforesaid period when the Custodian was in the management of the said business. Thereafter, the l...
Bhabatosh Battacharyya and anr. Vs. First Industrial Tribunal and ors.
Court: Kolkata
Decided on: Aug-01-1977
Reported in: AIR1977Cal446,[1978(37)FLR168]
ORDERT.K. Basu, J. 1. In this Rule the petitioner challenges an Award dated the 29th September, 1975 passed by the First Industrial Tribunal, Calcutta. The facts relating to the making of the Award may be briefly noted.2. In the year 1965. the petitioner joined the respondent No. 4 Alkali and Chemical Corporation of India Limited in its Engineering purchase Supply and Distribution Department as a Grade 'D' Clerk. Thereafter the petitioner was upgraded to Grade 'C' in the year 1967. Be-tween 1967 and 1968 one S. K. Mondal a Supernumerary Staff of Grade 'A' who had been working in the Raw Materials Procurement Unit during this period was sent on deputation to the Central Engineering Department of the respondent No. 4 at its Head Office at Calcutta-During this period of deputation of Shri Mondal, the petitioner admittedly performed the duties and functions which were previously being done by Shri Mondal in the Raw Materials Procurement Unit. Thereafter sometime in 1970 the petitioner No. ...
The Director of Entry Tax, Government of West Bengal and ors. Vs. M.P. ...
Court: Kolkata
Decided on: Aug-01-1977
Reported in: [1978]41STC255(Cal)
Ghose, J.1. This appeal is directed against the judgment and order of A.N. Sen, J., passed on 14th May, 1975. The said judgment and order was delivered and passed in an application made by the respondent, M. P. Agarwalla & Co. (petitioners in the appeal), for, inter alia, issue of a writ in the nature of mandamus directing them not to take any action under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, West Bengal Act No. 5 of 1972 and/or amendments made thereunder.2. The respondent was at all material times a partnership firm and used to deal in dry fruits, inter alia, at premises No. 21, Ballav Das Street, Calcutta-7. In the course of the said business, the respondent-firm from time to time used to bring or caused to be brought dry fruits such as cashew, cashew kernel, cocoanut, kismis, kopra powder, etc., by railway and road transport into the Calcutta Metropolitan Area within the meaning of Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 197...
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