Kolkata Court November 1978 Judgments
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Biswanath Bandapadhyay Vs. Sm. Purnamoni Dassi and anr.
Court: Kolkata
Decided on: Nov-10-1978
Reported in: AIR1979Cal1
Salil Kumar Datta, J.1. This is an appeal by the defendant against a judgment of reversal.2. According to the plaintiffs respondents' case, the suit land situate in Mouja Patsimulia, P.S. Bongaon, 24-Par-ganas and recorded in K. S. Khatian No. 467, Dag 220/745 measuring 73 decimals with jama of Rs. 2.75 belonged to Kachhi-muddin Molla and Abu Taleb Molla in raiyati interest. In Chaitra 1356 B.S., this property was exchanged for the properties of the plaintiffs in the then East Pakistan. Due to communal disturbances, the transaction was done in haste and no formal deed was entered into between the parties. The land valued at Rs. 100 had since then been in possession of the plaintiffs who had been cultivating the same without interruption for long over twelve years, thereby acquiring, in addition, title thereto by statutory right. The plaintiffs duly informed the Settlement Officer of the R.S, Settlement operations about their possession of the land on basis of exchange and were assured ...
Commissioner of Income-tax Vs. Smt. Shanti Devi Jalan
Court: Kolkata
Decided on: Nov-10-1978
Reported in: [1983]139ITR152(Cal)
Bimal Chandra Basak, J.1. This arises out of a reference made by the Tribunal under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as ' the Act '). The admitted and/or undisputed facts are as follows : 2. The assessment year is 1965-66. The assessee claimed a deduction of interest amounting to Rs. 22,533 paid to the firm of M/s. Soorajmall Nagar-mull (hereinafter referred to as the firm). The assessee was a partner of the said firm. In the assessee's personal account in the books of M/s. Soorajmull Nagarmull there was a debit balance. This debit balance was on account of drawings for personal expenses of the assessee and also dueto the losses incurred by the firm and the apportionment of such losses to the account of the assessee. Interest was charged by the firm on this debit balance which came to Rs. 22,533. The assessee claimed deduction in respect of this interest charged. The ITO disallowed the claim. It was stated that in the last assessment that such debit balance...
Tube Mill (India) P. Ltd. and anr. Vs. Inspecting Assistant Commission ...
Court: Kolkata
Decided on: Nov-10-1978
Reported in: [1980]122ITR72(Cal)
M.N. Roy, J.1. The petitioner No. 1, M/s. Tube Mill (India) Private Limited (hereinafter referred to as the 'said company'), is a company registered and incorporated under the Companies Act, 1956, and the petitioner No. 2, Sri Satya Narayan Mundhra, is a director and shareholder of the same. The said company is stated to be a regular assessee and duly assessed under the provisions of the Income-tax Act (hereinafter referred to as 'the said Act'). It has been alleged that the said company held on lease a land under a lease deed between one Juggi Lal Kamalapat and Sri Jagadish Rai Jain, one of the directors of the said company. The said deed was executed on 25th April, 1962. It has been stated further that by the said deed, it was agreed by and between the parties that the lessor would not give notice of termination of the lease for a period of 10 years from 1st March, 1962. The lease in question was in respect of a total land of 5 bighas 1 cottah and 14 chataks 32 sq. ft. of land. It ha...
Commissioner of Income-tax Vs. Harnandrai Badridas
Court: Kolkata
Decided on: Nov-08-1978
Reported in: [1979]119ITR731(Cal)
Sen, J.1. The facts found and/or admitted in these proceedings are rather unusual. Messrs. Harnandrai Badridas, the assessee, was assessed to income-tax for the assessment year 1949-50, the relevant previous year being Diwali 2004-2005. As the assessee did not file its return of income or produce its books of account at the assessment, the ITO made the assessment under Section 23(4) of the Indian I.T. Act, 1922, in the status of an unregistered firm. It was recorded in the order of assessment as follows :' The question of renewal of registration does not arise since there is no application for the same.'2. The assessee preferred an appeal against the said order of the ITO refusing to grant registration and contended in the appeal that an application for renewal of registration had been duly filed. The AAC found that the assessee's application for renewal of registration had been received by the revenue authorities on the 27th February, 1953. He, therefore, directed the ITO to dispose o...
Shia Kumar Dalmia and ors. Vs. Assistant Collector of Customs for Prev ...
Court: Kolkata
Decided on: Nov-08-1978
Reported in: 1983(12)ELT774(Cal)
Salil Kr. Roy Chowdhury, J.1. This is a writ petition for quashing or setting aside an order of seizure and also for quashing or setting aside the authorisation under Section 58(2) of the Gold Control Act, 1968 and appropriate writ and directions in respect thereto.2. The facts of this case are identical save and except that it relates to the subsequent stage of actual seizure of goods from the possession and custody of the petitioners from their premises at No. 1, Balaram Dey St. Calcutta from their respective rooms. The previous writ petition which I have just now disposed of by a judgment and order relates to the authorisation for search and seizure of the premises of the petitioners. The present writ petition relates to the seizure of the goods also under the Gold Control Act, 1968. This application in addition to challenging the search and seizure the petitioners have challenged the authorisation issued under Section 58 of the Gold Control Act, 1968, which could not be challenged ...
Gazipur Chemical Works and ors. Vs. the Deputy Registrar of Trade Mark ...
Court: Kolkata
Decided on: Nov-07-1978
Reported in: AIR1979Cal238,83CWN296
Sabyasachi Mukharji, J.1. This is an appeal from the decision of the Deputy Registrar of Trade Marks dated 24th of Feb., 1975 Whereby the Deputy Registrar has refused the application of the appellant for registration. It appears that on the 24th of March, 1969 the appellant made an application being application No. 255595 to register in Part A of the Register a trade mark consisting of a label containing mainly the devices of four kites in a double-lined circle and the words 'CHAR GUDDI ASLI KEORA JAL' in Devana-gari, Urdu and Bengali characters and 'CHAR GUDDI KEORA WATER' in Roman characters, also the devices of keora flowers on the left and right-hand sides of the label and the name and address of the applicants in Class 3 in respect of a specification of goods which was subsequently amended to read as 'Keora water (perfumery)'. There was objection to the registration of the said mark on the ground that the said claim conflicted with Registered Trade Marks Nos. 163808, 189857 and 18...
Chiranjan Jadavji Padia Vs. Bhupesh Chandra Dutt and ors.
Court: Kolkata
Decided on: Nov-07-1978
Reported in: AIR1979Cal289,83CWN393
ORDERSabyasachi Mukharji, J.1. This suit has been instituted by the plaintiff who carries on business under the name and style of Chiranjan & Co. as the Foreign Exchange and Finance Broker. The plaintiff states that the plaintiff in his said firm name is a member of the Exchange and Bullion Brokers' Association. Calcutta, being the defendant No. 10 herein. There are several defendants in this suit namely, eleven of which defendants Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, are said to be members of the Association defendant No. 10 Exchange and Bullion Brokers' Association which has its office at No. 23A, Nelaji Subhas Road, Calcutta. Defendant No. 11 is the Foreign Exchange Dealers' Association of India hrivmg its office at No. 4, Netaji Suhhas Road, Calcutta. Originally the defendant No. 3 was sued in his capacity only as the Secretary of the defendant No. 10 Association. By an order made by me during the course of the hearing of this suit on the application of the plaintiff on the 20th of June...
Calcutta Landing and Shipping Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-07-1978
Reported in: [1980]123ITR172(Cal)
Dipak Kumar Sen, J.1. The facts found or admitted in this reference are shortly as follows:In the assessment year 1963-64, the relevant accounting period being that from the 1st November, 1961, to the 31st October, 1962, Calcutta Landing & Shipping Co. Ltd., the assessee, filed the return disclosing an income of Rs. 4,49,095 but was assessed on a total income of Rs. 5,08,956. In the said assessment year, the assessee did declare a dividend of Rs. 1,37,500.2. A concern named Calcutta Marine and Engineering Private Ltd., under a contract with the assessee with effect from the 25th March, I960, was responsible for all repair work of the assessee at a fixed annual remuneration of Rs. 75,000. The assessee had also demised its shipway to the said repairers on lease from the 25th March, 1960, at a rent of Rs. 4,130 per month. On a representation of the repairers, the board of directors of the assessee passed a resolution on the 29th January, 1963, whereby the remuneration payable to the repai...
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