Kolkata Court September 1977 Judgments
Md. Ahmed Amolia and ors. Vs. Nirmal Chandra Roy and ors.
Court: Kolkata
Decided on: Sep-30-1977
Reported in: AIR1978Cal312
Hazra, J. 1. This Is an appeal from the decree dated September 7, 1975 passed by Dipak Kumar Sen, J. in a suit filed by Nirmal Chandra Roy and Sk. Jagadiswari Dassi against the appellants and other respondents. The learned Judge gave a judgment whereby he ordered and decreed that the defendants do deliver up quiet and peaceful possession to the plaintiffs of the land and premises No. 104, Lower Chitpur Road, Calcutta (hereinafter referred to as the premises); do pay Rs. 1,500 on account of arrears of rent for ten months from March to December, 1961. He also ordered and decreed that a mandatory injunction be and the same is granted against the defendants except the defendant Receiver Shri T. Dastidar directing them at their own costs and expenses to close up all the openings and connections in premises No. 105, Lower Chitpur Road, Calcutta so as to make the two premises Nos. 104 and 105 Lower Chitpur Road, Calcutta, independent of each other and further ordered and decreed that all the ...
Tag this Judgment!Stya Paul Vs. Commissioner of Income-tax (Central)
Court: Kolkata
Decided on: Sep-30-1977
Reported in: [1979]116ITR335(Cal)
Deb, J.1. This is a reference under Section 66(2) of the Indian I.T. Act, 1922, for the assessment year 1954-55, the previous year ending on 31st March, 1954.2. The assessee is the managing director of Surrendra (Overseas) Pvt. Ltd. for life and of Amin Chand Pyarelal (Calcutta) Ltd. for 20 years. Since his remuneration as the managing director of these two companies has been taxed under the head 'Salary' and as the appellate authorities have sustained it, we are now concerned with the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 31,142 being the managing director's remuneration is taxable under Section 7 of the Indian I.T. Act, 1922? 2. Whether, on the facts and in the circumstances of the case, the managing director's remuneration was properly included in the income of the assessee during the relevant year ' 3. It may be noted here that the learned counsel appearing for both the parti...
Tag this Judgment!Commissioner of Income-tax Vs. All India Tea and Trading Co. Ltd.
Court: Kolkata
Decided on: Sep-29-1977
Reported in: [1979]117ITR525(Cal)
Deb, J.1. This reference under Section 66(2) of the Indian I.T. Act, 1922, relates to the assessment year 1960-61, the relevant previous year ending on 31st December, 1959.2. We will briefly state the relevant facts stated and/or found by the Tribunal. The assessee was the owner of about 5,374 bighas of land in Assam and used them for agricultural purposes and derived agricultural income therefrom. In 1949, 'those lands were requisitioned by the Assam Government under the Assam Land (Requisition and Acquisition) Act, 1948, and the assessee was paid compensation for such requisition. Those lands were allotted to the landless people in 1949 and since then those people used those lands for agricultural purposes and derived agricultural income from those lands. In 1959, the assessee was paid compensation for the acquisition of those lands by the Assam Government under the aforesaid Act.3. In Income-tax Reference No. 109 of 1969 [CIT v. All India Tea & Trading Co. Ltd. : [1978]113ITR545(Cal...
Tag this Judgment!Mst. Zohra Khatoon Vs. Janab Mohammad Jane Alam and ors.
Court: Kolkata
Decided on: Sep-28-1977
Reported in: AIR1978Cal133,82CWN51
Anil K. Sen, J.1. The plaintiff/appellant challenges in this appeal the original order dated July 27, 1974, passed by the learned Judge, 9th Bench, City Civil Court at Calcutta in Title Suit No. 702 of 1971 whereby the learned Judge directed return of the plaint to the filing lawyer on a finding that he had not the territorial jurisdiction to try the suit.2. Plaintiff's case as made in the plaint shortly is that there exists a wakf estate known as Hazrat Molla Ali Shah Darga enrolled in the Office of the Commissioner of Wakfs, West Bengal, which is a private wakf or Wakf-al-al-Aulad. The wakf property comprises a mosque and certain immovable properties admittedly situate not within the territorial limits of the City Civil Court at Calcutta. The plaintiff claimed that she had 8 as, distinct share in the wakf property and was a co-mutwali with one Roohul Amin, father of defendants 1 to 3. Roohul Amin by a registered deed surrendered and transferred his beneficial interest in the aforesai...
Tag this Judgment!Chiranjilal Agarwalla and anr. Vs. Jai Hind Investments and Industries ...
Court: Kolkata
Decided on: Sep-28-1977
Reported in: AIR1978Cal177
ORDERPadma Khastgir, J.1. This suit has been filed by Chiranjilal Agarwalla and Puran Chandra Ram against the defendants Jai Hind Investments and Industries Private Ltd. and Krishna Kumar Bagla, inter alia, for a declaration that the ex parte decree obtained by the defendant No. 1 on 27th June, 1966 passed in Suit No. 1271 of 1964 is fraudulent and void and the same is not executable against the defendants, the decree is liable to be set aside, for removal of attachment, damages of Rs. 15,000, injunction, cost and other consequential reliefs. The facts of this case shortly are, that under a hire-purchase agreement dated 22nd Jan., 1962, the plaintiff No. 1 Chiranjilal Agarwalla obtain possession of a Bedford Diesel Truck bearing No. 3363815 on the engine and bearing Chassis No. J4LZP699920 and Police Registration No. ORB 1150. The plaintiff No. 2 was the guarantor under the said agreement. In the said suit the defendant No. 1 stated that as the entire stipulated amount under the hire-p...
Tag this Judgment!Tarakpada Kirti Vs. Ruplekha Chatterjee
Court: Kolkata
Decided on: Sep-28-1977
Reported in: AIR1978Cal189
G.N. Ray, J.1. This second appeal is directed against the judgment and decree passed in Title Appeal No. 7 of 1975 of the 6th Court of the Additional District Judge, Alipore, whereby the judgment and decree passed in Title Suit No. 25 of 1955 of the 2nd Court of the Subordinate Judge, Alipore was affirmed. This appeal has been preferred by the defendant who, as aforesaid, lost in both the courts below. The plaintiff respondent instituted the Title Suit No. 25 of 1957 for eviction of the defendant appellant from the suit land being premises No. 56/2, Hazra Road, Calcutta and for recovery of arrears of rent and for mesne profits.2. The case of the plaintiff was inter alia that Sri Charu Chandra Ganguli, father of the plaintiff Sm. Ruplekha Chatterjee, inducted the defendant into a plot of land being premises No. 56/2, Hazra Road measuring 6 cottahs 9 chittaks under a registered lease dated January 15, 1955 for a term of 15 years commencing from January 1, 1955 and ending on December 31, ...
Tag this Judgment!Hindustan Pilkington Glass Works Limited Vs. Superintendent Central Ex ...
Court: Kolkata
Decided on: Sep-27-1977
Reported in: 1978(2)ELT229(Cal)
A.K. Mookerji J.1. Common questions of law are involved in these two Rules. The facts and circumstances of these cases are also similar. Accordingly these two Rules are heard together and a common judgment shall govern these two cases. 2. C.R. No. 6628(W) of 1972 is directed against the orders dated March 15, 1972 and March 27, 1972 determining the assessable value of the glass products manufactured by the petitioner and the assessment of excise duty for the months of April, 1971 to August 1971 and demands totalling Rs. 46,227.92 on account of differential duty between the assessable value as approved by the impugned orders of the Respondent No. 1 and the assessable value as declared by the petitioner in its price list. 3. C.R. 1386(W) of 1974 is directed against the impugned orders determining the assessable value and order of assessment and demands on the basis thereof for the periods September, 1971 to September, 1973. In this Rule the petitioner further prays for a refund of Rs. 47...
Tag this Judgment!Byomkesh Bhattacharya and ors. Vs. Lakshmi Narayan Datta
Court: Kolkata
Decided on: Sep-27-1977
Reported in: 1978CriLJ848
Monoj Kumar Muhkherjee, J.1. In this revisional application six accused persons pray for quashing of the proceeding of case No. C/348/75 (T. Rule 239/75) pending against them before a Judicial Magistrate, Sealdah Under Sections 426 and 430/34 of the Indian Penal Code.2. On May 20. 1975 Lakshmi Narayan Dutta, the complainant-opposite party filed a petition of complaint in the Court of the Senior Judicial Magistrate at Sealdah against the petitioners praying for process against them Under Sections 426/430/ 341/34 of the Indian Penal Code. In the petition of complaint it is alleged by the complainant that he is a leasehold tenant in respect of a first floor flat of the premises No. 28/A, Sarat Ghosh Street within the Police Station of Entally. The accused No. 1 Byomkesh Bhattacharjee is a monthly tenant in respect of the second floor of the premises in question, accused No. 2 Sm. Manisa Bhattacharjee is his wife, accused, No. 3 Sandip Bhattacharjee is his nephew and accused No. 4 Sujit Ku...
Tag this Judgment!Union of India (Uoi) Vs. Kuppuswamy Naicker
Court: Kolkata
Decided on: Sep-27-1977
Reported in: AIR1978Cal211
Sankar Prasad Mitra, C.J.1. This is an appeal arising out of a judgment delivered by Ghose, J. on the 11th June 1970 revoking leave under Clause 12 of the Letters Patent. The Union of India instituted the suit on the 2nd Jan. 1969 being Suit No. 39 of 1969 against the defendant M/s. M. Kuppus-wamy Naicker, who carries on business at Madras inter alia, for a decree for Rs. 2,14,259.38P. or in the alternative accounts be taken of the transactions had by and between the defendant and the plaintiff and decree be passed under Order 20 Rule 16 of the Civil P. C. or in such form as the Court may think proper.2. The basis of the plaintiff's claimis that the defendant was employed asthe plaintiff's agent to handle the importof 3338.680 long tons of steel materialswhich the plaintiff had imported throughthe Iron & Steel Controller, Calcutta under the U. S. Development Loan FundScheme at Madras. 3. In terms of the contract the defendant was to clear the goods at the Tort of Madras, pay or incur a...
Tag this Judgment!Union of India (Uoi) Vs. Union Builders
Court: Kolkata
Decided on: Sep-23-1977
Reported in: AIR1978Cal402
ORDERSabyasachi Mukherji, J.1. In this application under Section 30 of the Arbitration Act, 1940 the Union of India, the petitioner herein, challenges an award made by the Chief Engineer, South Eastern Railway Garden Reach.2. It appears that after one reference there was a subsequent reference of the disputes and difference between the parties and the contractor, being the respondent-claimant had made two claims and one was for enhanced rate for supply due to reduction of contractual quantity. One claim was as follows :--'Our commitment with the Railways was to supply a total quantity of 3 lacs cft., of ballasts for which we quoted the rate as Rs. 50/- % cft. But, due to circumstances beyond our control and highhandedness on the part of the Railway Administration, the contract was terminated and the supply was restricted to only 1,61,556 eft. (including a quantity of 14,000 eft. held back by Railway Administration on the plea of shrinkage) of Ballast.Therefore, rate of Rs. 50/- % cft. ...
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