Kolkata Court February 1978 Judgments
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The Assistant Superintendent of Sales Tax and anr. Vs. Sunil Kumar Roy
Court: Kolkata
Decided on: Feb-16-1978
Reported in: [1978]42STC367(Cal)
R.N. Pyne, J.1. This appeal is directed against a judgment and order of Masud, J., dated 14th February, 1971, allowing the application of the respondent (who was the petitioner in the court of the first instance) under Article 226 of the Constitution praying for a writ of mandamus directing the appellant to recall, cancel and/or withdraw the order of assessment dated 8th August, 1969 and the notice of demand dated 12th December, 1969 and to forebear from giving any effect to the said order of assessment and the said notice of demand as also a writ of certiorari for quashing the said assessment order and the said notice of demand on the ground that the same were without jurisdiction. The said order of assessment was made by the Assistant Superintendent of Commercial Taxes, Central Circle, Bihar, under the Central Sales Tax Act, 1956, at his office at No. 13, Camac Street, Calcutta. The short point that was before the court of the first instance, as also before us in this appeal is wheth...
Union of India (Uoi) Vs. Naresh Chand Goyal and ors.
Court: Kolkata
Decided on: Feb-15-1978
Reported in: AIR1978Cal307
ORDERSalil K. Roy Chowdhury, J. 1. This is an application under Section 34 of the Arbitration Act, 1940, for stay of suit. 2. The facts relevant for the purpose of this application are as follows:--By a public auction held by the Auctioneer, the respondent No. 3, United Auctioneer, on the 21st of Feb. 1964, on behalf of Union of India 400 M.T. of scrap rails of the specification mentioned in the auction catalogue were offered for sale and the respondent No. 1 was declared to be the highest bidder and he deposited the earnest money in terms of the said sale, which included General Conditions of Sale by auction contained in the said auction catalogue. The General Conditions of Contract as contained in the said auction catalogue inter alia contain terms of inspection of the goods at various locations by the intending purchaser and also removal of the goods by the purchaser after making full payment against which release orders will be issued by the officers of the respondent No. 3 at vari...
Rameshwarlal Lohariwalla Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-15-1978
Reported in: [1980]126ITR209(Cal)
Sabyasachi Mukharji, J.1 .In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred to this court:' Whether, on the facts and in the circumstances of this case, theTribunal was correct in law in holding that the share income accruing tothe minor, Sri Kanhaialal, in the firm of M/s. Ganpatrai Sagarmal wasrightly included in the total income of the assessee under Section 64(ii)of the Income-tax Act, 1961 ?' 2. By an indenture dated the 10th January, 1946, a partnership firm was created in which Sagarmal Lohariwalla had 10 annas share and Ramesh-warlal Lohariwalla had 6 annas share. On the 6th November, 1949, Sagarmal and Rameshwarlal executed a deed of trust covering the business which was carried on under the partnership deed mentioned hereinbefore.3. In the preamble to the document it was mentioned that the entire property represented by the said business should vest in a body of persons consisting of Sri Prithi Raj Thard, Sm. Mahadei, wife ...
Commissioner of Income-tax Vs. Karnani Industrial Bank Ltd.
Court: Kolkata
Decided on: Feb-15-1978
Reported in: [1978]113ITR380(Cal)
Sen, J.1. Pursuant to the directions of this court under Section 66(2) of the Indian Income-tax Act, 1922, the Tribunal in this reference has drawn up a statement of case and referred the following questions :' (1) Whether, on the facts and in the circumstances of the case, the demand notice dated the 11th December, 1964, for the sum of Rs. 12,573.03 was validly issued ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that an order under Section 35(1) of the Indian Income-tax Act, 1922, should have been passed by the Income-tax Officer before issuing the demand notice dated 11th December, 1964 '2. The facts found and/or admitted in these proceedings are that Messrs. Kamani Industrial Rank Ltd., Calcutta (now known as Karnani Finance Enterprise Ltd.), the assesses, was assessed to income-tax under Section 23(3) of the Indian Income-tax Act, 1922, in the assessment year 1956-57, the relevant previous year whereof ended on the 31st Dece...
General Industrial Society Ltd. Vs. Eighth Industrial Tribunal and ors ...
Court: Kolkata
Decided on: Feb-14-1978
Reported in: (1978)IILLJ384Cal
M.N. Roy, J.1. In this Rule, the petitioner, a company incorporated under the Companies Act and which owns and have several factories registered under the Factories Act, has impeached an award dated December 16, 1974, made by the respondent Eighth Industrial Tribunal, West Bengal, in an application under Section 33A of the Industrial Disputes Act, 1947 (hereinafter referred to as the said Act), filed by Shri Bhawami Singh, respondent No. 2 (hereinafter referred to as the said respondent).2. The said respondent at the material time was employed in the petitioner's Jute Mill at Gondalpara. The petitioner has stated that the terms of service and conditions of its employees at all material time and still to-day, are governed by a set of rules as incorporated in its standing orders duly framed and certified, It has been stated that Clause 9 of the said standing orders and more particularly Sub-clause (b) thereunder, lays down that if a workman after proceeding in leave deserves an extension...
Commissioner of Income-tax Vs. I.B. Sen and Sons P. Ltd.
Court: Kolkata
Decided on: Feb-10-1978
Reported in: [1980]121ITR664(Cal)
Sudhindra Mohan Guha, J.1. Upon an application of the CIT, West Bengal-Ill, Calcutta, under Section 66(2) of the Indian I.T. Act (Act XI of 1922), the Tribunal has drawn up a statement of the case and referred the following question to this court for decision :' Whether, on the facts and in the circumstances of the case and on a proper interpretation of Section 23A of the Indian Income-tax Act, 1922,the Tribunal was correct in holding that the assessee was not a company whose business consisted wholly or mainly in the dealing in or holding of investments and on that basis holding that the order of the Appellate Assistant Commissioner vacating the levy of super-tax by the Income-tax Officer was proper '2. Admitted facts had it that for the assessment year 1961-62, the assessee-company was assessed to tax of Rs. 17,883 on a total income of Rs. 39,740. Out of the distributable surplus of Rs. 21,857 a sum of Rs. 8,000 only was paid by way of dividend. In the view taken by the ITO the asses...
Surendra Nath Sarkar and ors. Vs. Manatab Monian and ors.
Court: Kolkata
Decided on: Feb-09-1978
Reported in: AIR1978Cal344,82CWN661
ORDERSalil Kumar Datta, J.1. This Rule is directed against an order No. 102 dated 3-5-1976 passed by the Munsif, Additional Court, Ranaghat, in Title Suit No. 250 of 1964 By that order, the learned Munsif allowed an application filed by the plaintiffs 1 and 3 under Order 1, Rule 10 (2) of the Civil P. C. adding the heirs and legal representatives of plaintiff No. 2 as parties to the suit. The suit was for the declaration of the plaintiffs' title in the suit properties and for injunction restraining the defendants from interfering with their possession. It appears that in course of proceedings an application for amendment of the plaint was filed by the plaintiffs which was rejected and against that decision, the plaintiffs came up in revision giving rise to Civil Revision Case No. 2633 of 1965. While this Rule was pending, the plaintiff No. 2 and defendant No. 2 died and no application for substitution was made in time in respect of the aforesaid parties. Later an application for substi...
Eastern Scales (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-09-1978
Reported in: [1979]117ITR477(Cal)
Sabyasachi Mukharji, J.1. The assessee is a private limited company. This reference relates to the assessment years 1967-68, 1968-69 and 1969-70. In the three aforesaid assessment years, the assessee-company claimed that there had been an increase in the salary of Sri J. H. Somerville, managing director, from Rs. 3,000 per month to Rs. 4,500 per month with effect from 1st September, 1966, and even after retirement with effect from 1st May, 1968, he continued to draw the same amount as pension. Similarly, in the case of the other director, viz., J. D. Somerville, the assessee-company claimed that his salary was increased from Rs. 2,250 per month to Rs. 3,530 per month with effect from 1st September, 1966, and he had continued to draw the same salary on being appointed as the managing director on the retirement of his father, Sri J. H. Somerville, with effect from 1st May, 1968. It may also be noted here that Sri J. H. Somerville held most of the shares of the assessee-company and was th...
Commissioner of Income-tax Vs. T.i. and M. Sales Ltd.
Court: Kolkata
Decided on: Feb-09-1978
Reported in: [1978]114ITR59(Cal)
Sen, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, is at the instance of the Commissioner of Income-tax, West Bengal-I, Calcutta. The respondent in these proceedings is Messrs. T.I. & M. Sales Ltd., impleaded as a representative assessee and is stated to represent a number of non-resident concerns. The assessment years involved are 1960-61 and 1961-62.2. The facts found and/or admitted are shortly as follows : By an order passed in November, 1964, the respondent was treated as the representative assessee in respect of ten non-resident concerns, for the assessment years 1960-61 and 1961-62 and assessed as such. Appeals were preferred by the assessee to the Appellate Assistant Commissioner, against the decision to treat the assessee as statutory agent of the said non-residents under Section 163(1) of the Income-tax Act, 1961, and also against the quantum of the assessments. The Appellate Assistant Commissioner disposed of the appeals by a consolidated order.3. One...
State of West Bengal and ors. Vs. Satyesh Ch. Lahiry and ors.
Court: Kolkata
Decided on: Feb-09-1978
Reported in: [1979]44STC246(Cal)
Anil K. Sen, J.1. The State of West Bengal and the commercial tax authorities have preferred these three appeals under Clause 15 of the Letters Patent, being aggrieved by a common judgment and order dated 19th June, 1974, passed by a learned single Judge of this Court disposing of three writ petitions. The facts are not in dispute and may be set out shortly. 2. The respondents, who are common in all these three appeals, are a firm of building contractors. They, having been assessed to sales tax on certain transactions, were made to pay sales tax with the commercial tax authorities. These were the assessments for the periods: (1) three quarters ending 30th September, 1950, (2) four quarters ending 30th September, 1951, and (3) four quarters ending 30th September, 1954. Such assessments were set aside by the Board of Revenue by an order dated 12th December, 1961, and the Board of Revenue directed reassessment on an adjudication as to whether and how far the respondents would be liable fo...
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