Kolkata Court January 1978 Judgments
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Dabur (S.K. Burman) Private Limited Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-27-1978
Reported in: (1979)ILLJ34Cal
Anil K. Sen, J.1. The preliminary objection as to the maintainability of the writ petition raised on behalf of the respondent having been overruled on grounds set out in our judgment reported in (1978-II L.L.J. 151). on the preliminary issue, we now proceed to consider the writ petition on its merits.2. The subject-matter of challenge in this writ petition is the award dated March 30, 1974, made by the learned Judge, and 3rd Industrial Tribunal, West Bengal in Case No. VIII-276/72 whereby the termination of service of the respondent-workman by the petitioner was set aside and he was directed to be reinstated in service with back wages. Certain facts are not in dispute and those may be set out shortly.3. The respondent-workman Nemai Chandra Goswami was in the employment of the petitioner as a typist since June 7, 1963. He was confirmed as such on January 1, 1967. He went on leave since July 20, 1970, as he was suffering from tuberculosis of spine. He was absent for a long time and he ha...
Dabur (Mr. S.K. Burman) (P) Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-27-1978
Reported in: (1978)IILLJ151Cal
Anil Kumar Sen, J. 1. On a difference of opinion between two of the learned single Judges of this Court these two writ petitions have been referred to us. The difference of opinion is on the point as to whether in view of the amended provision of Article 226(3) of the Constitution, Article 136 of the Constitution is any other remedy to a person who feels aggrieved by an award of an Industrial Tribunal made on a reference under the Industrial Disputes Act, so as to bar entertainment of a writ petition wherein such an award is challenged. While our learned brother Roy, J, in Regent Estates Limited v. Second Labour Court, (1977) C.L.J. 401, 81 C.W.N. 777, has held that Article 136 provides for such a remedy, our learned brother Mookerji, J, is unable to share the said view. The two writ petitions having been thus referred to us, we have heard counsel for the parties on the preliminary issue as to whether on the provisions of Article 136 such writ petitions are barred or not and we propose...
Union of India (Uoi) Vs. Ratanlal Bhawalka and ors.
Court: Kolkata
Decided on: Jan-25-1978
Reported in: AIR1978Cal164,[1981]128ITR801(Cal)
ORDERPadma Khastgir, J.1. This suit has been filed by Union of India against the defendants for a declaration that premises No. 41 Radha-madhab Sana Lane, Calcutta stands charged for payment of a sum of Rupees 11,443.43 and a decree in Form No. 5A of Appendix D under Order 34, Rule 4 of the Civil Procedure Code and other consequential reliefs.2. The case of the plaintiff Union of India is that defendant No. 1 Ratanlal Bhawalka was assessed for the assessment year 1947-48 for a sum of Rupees 12,943.43 on account of income-tax and super-tax. For the said assessment a notice of demand, under the Income-tax was duly issued and served on the defendant No. 1. A sum of Rs. 1,500 only was paid by the defendant No. 1. As a result, certificate under Section 46(2) of Indian Income-tax Act was issued for the balance sum of Rs. 11,443.43 whereupon the Certificate Officer duly issued and served upon the defendant No. 1 a notice under Section 7 of the Bengal Public Demand Recovery Act on 23rd May, 19...
Smt. Sachibala Roy Vs. the State of West Bengal
Court: Kolkata
Decided on: Jan-25-1978
Reported in: AIR1978Cal279
Anil K. Sen, J.1. This appeal is directed against the judgment and award dated Nov. 8, 1971, passed by the learned District Judge, Burdwan, in L. A. Case No. 58 of 1971. The claimant is the appellant.2. On May 25, 1956, the respondent State issued a preliminary notification under Section 4 of the Land Acquisition Act (hereinafter referred to as the said Act) the material part whereof recited 'whereas it appears to the Governor that land in the District of Burdwan is likely to be needed for a public purpose, namely, for the development of industries in the Durgapur area notice is hereby given to all whom it may concern that in exercise of the powers conferred by Section 4 of the Land Acquisition Act (1 of 1894) the Governor has authorised the engineers and their subordinates for the time being engaged on this undertaking to enter upon and survey the land and do all other acts required for the proper execution of their work as provided for in the said section.' The notification then proc...
Commissioner of Income-tax and Super Profits Tax Vs. Burn and Co. Ltd.
Court: Kolkata
Decided on: Jan-25-1978
Reported in: [1978]114ITR565(Cal)
Sabyasachi Mukharji, J. 1. The assessee is a resident company. This reference relates to the question of computation of capital for the super profits tax assessment for the assessment year 1963-64, accounting year of which ended off 30th April, 1962. The assessee filed a return disclosing the chargeable profits at Rs. 37,02,218. While computing the capital base for the purpose of super profits tax, the assessee claimed that the following items should be included in the capital of the company :Rs.1.Provision for P.I. Bonus1,02,2002.Provision for bonus39,40,0003.Provision for gratuity11,21,7424.Provision for interest4,20,4825.Provision for taxation68,56,0956.Works reconstruction reserve99,75,0007.Taxation contingency reserve35,00,0008.Salom project reserve80,00,0009.Niwar project reserve21,00,0002. The Super Profits Tax Officer observed that it was clear that the first five items had been set apart for specific purposes already known. He, therefore, held that each of the above items were...
Soorajmull Nagarmull Vs. Asiatic Trading Co. and ors.
Court: Kolkata
Decided on: Jan-20-1978
Reported in: AIR1978Cal239,82CWN288
Salil Kumar Datta, J. 1. This is an appeal by the firm Soorajmull Nagarmull against the judgment and order of Salil Kumar Roy Choudhry, J. dated Dec. 6, 1971 whereby the appellant's application under Section 34 of the Arbitration Act, 1940 for stay of the connected suit was dismissed. 2. At the material time, the appellant had been carrying on business of a jute mill under the name and style of 'Shree Hanuman Jute Mills'. The appellant, a registered partnership firm under the Indian Partnership Act, 1932, had been a member of the East India Jute and Hessian Exchange Ltd, By a contract dated March 17, T967 through bought and sold notes, the appellant in his said business of Shree Hanuman Jute Mills agreed to sell to the respondent No 1, in the standard form of East India Jute and Hessian Exchange Ltd, for transferable specific delivery contract for jute goods, 50000 yards (25 bales) of Hessian cloth size 55' side, weight 10 1/2 oz for 40' @ Rs, 70.50 p. per 100 yards. The number of the ...
Commissioner of Income-tax Vs. Smt. Ashima Sinha
Court: Kolkata
Decided on: Jan-20-1978
Reported in: (1978)2CompLJ303(Cal),[1979]116ITR26(Cal)
Dipak Kumar Sen, J. 1. The proceedings which have culminated in this appeal and the facts relevant thereto are as follows:Smt. Ashima Sinha, the respondent herein, sold premises Nos. 74A, 74B and 74C, Elliot Road, Calcutta-16 (hereinafter referred to as the said property), in equal undivided share to Mst. Sayeeda Khatun and Mst. Fatima Khatun by executing two separate conveyances both dated 10th December, 1973, for Rs. 40,000 each.2. Statements under Section 269P(1) of the I.T. Act, 1961, in the prescribed form and verified in the prescribed manner were duly filed by the transferees along with a copy of the instrument of transfer disclosing the following particulars;(a) The said property consisted of a partly two and partly three-storeyed buildings together with one-storeyed out-houses in a total area of 6 cottahs, 5 chittacks and 25 sft. (b) The buildings were approximately over 50 years old. (c) The entire premises were let out to tenants. (d) The fair market value of the undivided...
Bengal Decorators Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-20-1978
Reported in: [1978]113ITR805(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question has been referred to this court :' Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is not entitled to continuation of registration for the assessment years 1968-69 and 1969-70?'2. This reference relates to the assessment years 1968-69 and 1969-70. It was claimed in the course of proceedings for the assessment year 1967-68 that the assessee was a firm consisting of two partners, namely, Shri Shyamdhan Sett and Sm. Krishna Sett, which was entitled to registration. This was followed by a claim for continuation of registration for the assessment years 1968-69 and 1969-70. The Income-tax Officer did not allow registration for the assessment year 1967-68 on the ground that since Shyamdhan Sett got drowned while taking a bath in the river Hooghly on the 3rd October, 1967, and was not heard of since then, ...
Pushraj Puranmull and anr. Vs. N. Roy and ors.
Court: Kolkata
Decided on: Jan-19-1978
Reported in: AIR1978Cal215,82CWN350
Sankar Prasad Mitra, C.J.1. In this application under Article 226 of the Constitution the validity of the West Bengal Relief Undertakings (Special Provisions) Act, 1972 has been challenged. The petitioner asks for a declaration that the Act is beyond the legislative competence of the State of West Bengal and is void. The petitioner has also prayed for issue of a writ in the nature of mandamus or appropriate direction for recall, cancellation and withdrawal of Notifications Nos. 1272--CSI and 1277-CSI both dated the 24th March, 1977 issued by the Deputy Secretary to the Government of West Bengal, Department of Closed & Sick Industries. By the first Notification the State Government in the exercise of power conferred by Section 3 of the Act declared Messrs. Nafar Chandra Jute Mills Ltd. to be a relief undertaking. By the second Notification the State Government directed in the exercise of power conferred by Section 4 of the Act that the operation of all contracts, assurances of property,...
Smt. Kamala Devi Jhawar Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jan-19-1978
Reported in: [1978]115ITR401(Cal)
Sabyasachi Mukharji, J.1. This reference relates to assessment year 1960-61, for which the relevant accounting year is the financial year ending on the 31st March, 1960. The assessee is the wife of Sri Banshilal Jhawar. The assessee had filed her return of income for the assessment year 1960-61 on 9th August, 1964, showing income from interest to the extent of Rs. 2,788. During the course of assessment proceedings the ITO found that the assessee had made an aggregate investment of Rs, 57,500 to the following extent: Rs. 55,000 on 31st July with Sreekant Trading Co. (P.) Ltd. and Rs. 2,500 on the I9th August, 1959, with Precision Component Makers. When the assessee was asked to explain the sources of the said investments it was stated on behalf of the assessee that the said investments were made by her out of the gifts and presents received at the time of her marriage and out of the accumulation of interest thereon. The ITO found that the assessee was married in the year 1949. The ITO f...
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