Kolkata Court March 1978 Judgments
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Dr. Gurokesh Debangshi and anr. Vs. Bimalendra Nath Banerjee
Court: Kolkata
Decided on: Mar-23-1978
Reported in: AIR1978Cal332
Janah, J. 1. This appeal has been filed by the plaintiffs and it arises out of a suit for ejectment. The appellants filed the said suit for ejectment against the respondent and his brother Jadaben-dra Nath Banerjee who were the defendants Nos. 2 and 1 respectively in the suit. 2. The plaintiffs' case as made out in the plaint is as follows : The plaintiffs jointly purchased the property being holding Nos. 44-A and 44-B, Ramesh Mitra Road, Calcutta, by a registered Deed of Sale dated July 7, 1964, from Mohini Mohan Ghosh and others, The defendants were the tenants in respect of premises No. 44-A, Ramesh Mitra Road at a monthly rent of Rs. 93.50 p. according to English Calendar month under the vendors of the plaintiffs. On the day on which the Sale Deed was executed the plaintiff vendors sent a letter of Attornment to the defendant in respect of the said tenancy and the letter was accepted by the defendant. It was alleged that the plaintiffs purchased the property for their own use and o...
Kalidas Pal Vs. Sripati M. Roychowdhury and ors.
Court: Kolkata
Decided on: Mar-22-1978
Reported in: AIR1979Cal14
Sen, J. 1. This is an appeal against the order of the trial Judge dated the 5th July, 1977 directing substitution and amendment of the decree.2. The relevant facts may be briefly recorded.One Satya Mohan Roychowdhury since deceased filed this suit on a mortgage for a decree under Order 34, Rule 4 in Form No. 9 of Appendix D to the First Schedule of the Code of Civil Procedure or any other appropriate Form. There are two defendants in the suit. The defendant No. 1, Kalidas Pal is alleged to be the mortgagor and the second defendant, Kali Prosad Gupta is alleged to be the puisne mortgagee. The defendant No. 1, Kalidas Pal, the mortgagor, duly entered appearance in the suit and filed his written statement. The other defendant Kali Prasad Gupta, the puisne mortgagee has also entered appearance and filed his written statement.3. An application was made in the said suit for the appointment of a Receiver over the mortgaged property and in the said application a conditional order was passed. B...
Jahar Lal Manna Vs. Sri Tarakeshwar Jews' Shebait Mohunt Sreemat Dandi ...
Court: Kolkata
Decided on: Mar-22-1978
Reported in: AIR1978Cal502,82CWN707
Sankar Prasad Mitra, C. J.1. We heard this appeal on Feb. 4, 1972 when no one appeared for the respondents. By our judgment and decree on the same date we allowed the appeal. The plaintiff's suit for declaration of title and recovery of possession of the suit lands was decreed. The decision is reported in : AIR1972Cal376 .2. The respondent No. 2 thereafter filed an application under Order 41, Rule 21 of the Civil P. C. for a rehearing of the appeal on the ground that no notice of the appeal was ever served on him. He could not take steps for his appearance and arrange for his representation at the time of hearing. On this application under Order 41, Rule 21 we issued a Rule and ultimately made it absolute. The judgment and decree which we passed on Feb. 4, 1972 were set aside.3. The appeal has now been heard at length. The dispute relates to about 6.89 acres of land under Khatian No. 238 in mouza Chowtara, Police Station Dhania-khali, in the district of Hooghly. One Bholanath was a ten...
Reform Flour Mills P. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-22-1978
Reported in: [1978]114ITR227(Cal)
Deb, J. 1. This is a reference under section 256{1) of the Income-tax Act, 1961. The question before us is as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest on loan of M/s. Associated Industries (Assam) Ltd. was liable to be included in the assessment for the relevant assessment year '2. The statement of the case relates to the assessment year 1970-71. The accounting year ended on 31st December, 1969.3. The assessee is a company. It earned income from business and also from other sources and house property. In an earlier year, the assessee advanced a loan to the aforesaid party mentioned in the question. In 1967 the assessee passed a resolution deciding not to credit the interest on the aforesaid loan on due basis but to credit the same when realised. In terms of the said resolution the assessee did not enter the interest on the said loan in its books as they were not received by the assessee.4. In two earlier ...
Commissioner of Income-tax Vs. Swadeshi Mining and Manufacturing Co. L ...
Court: Kolkata
Decided on: Mar-21-1978
Reported in: (1979)10CTR(Cal)280,[1979]116ITR259(Cal),[1979]1TAXMAN25(Cal)
Sen, J.1. The facts found and/or admitted in this reference are shortly as follows : 2. The assessee, one Swadeshi Mining & ., sold in the accounting year ended 31st December, 1957, a lot of 7,500 ordinary shares of Jaipuria Kajora Collieries Ltd. to one Swadeshi Cotton Mills Ltd. at the rate of Rs. 9.50 per share, the face value thereof being Rs. 10 per share. In the assessment year 1958-59, the ITO proceeded to compute capital gains arising out of the said transaction under the first prov. to Section 12B(2) of the I.T. Act, 1922, with the approval of the IAC. The ITO was of the view that the said shares had been sold at an unusually low price to a great advantage to the vendee and, therefore, he proceeded to ascertain the break-up value of the said shares which worked out to Rs. 23.85 per share. The surplus was sought to be taxed as capital gains. 3. In the relevant assessment year the assessee had also claimed development rebate in respect of certain capital items like coal tubs, ca...
Shankar Industries Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: Mar-21-1978
Reported in: [1978]114ITR689(Cal)
Sen, J. 1. This reference has been initiated by Messrs. Shankar Industries, Calcutta, the assessee, at whose instance this court, under Section 256(2) of the Income-tax Act, 1961, has directed the Tribunal to draw up a statement of case and refer the following question :'Whether, on the facts and in the circumstances of the case, the decision of the Tribunal that the sum of Rs. 3,10,000 (Rupees three lakhs and ten thousand only) is the income of the assessee from undisclosed sources is based on any material ?'2. The facts found and/or admitted are, inter alia, that in the assessment year 1963-64, the previous year being the samvat year 2019, ending on the 1st April, 1963, a number of cash credits were noticed in the books of account of the assessee in the names of various parties, including those of Sureka Jute Co., Ram Kumar Chatoria, and Chouthmull Raghulall. In pursuance of a summons issued by the Income-tax Officer, one Vidyanand Sureka appeared before the Income-tax Officer on the...
inspector, Central Excise Vs. Bengal Paper Mills Co. Ltd.
Court: Kolkata
Decided on: Mar-21-1978
Reported in: 1979CENCUS5D,1978(2)ELT515(Cal)
D.C. Chakravorti, J.M.M. Dutta, J.1. This appeal has been preferred by the Central Excise Authorities and the Union of India against the judgment of P.K. Banerjee J. whereby his Lordship made the Rule Nisi obtained by the respondent on its application under Article 226 of the Constitution absolute.2. The respondent the Bengal Paper Mill Co. Ltd. is a manufacturer and dealer of paper and board of various types and qualities and owns and runs a paper Mill at Ranigunj, in the district of Burdwan. During the period from March 1,1963 to 31, 1963 the respondent removed from its factory 21,599.1 Kgs. paper alleged to be '5% Rag D. S. Azure Laid Gateway 51/78. 5-22.7 Kg ', after making applications in the A.R. 1 forms and paying excise duty under item 17 (3) of the First Schedule to the Central Excises and Salt Act, 1944, hereinafter referred to as the Act. On May 29, 1963, a sample of the said quantity of paper removed by the respondent from its factory was drawn by the Central Excise Authori...
Ram Awatar Singh Vs. Khajan Singh
Court: Kolkata
Decided on: Mar-20-1978
Reported in: AIR1978Cal337,82CWN695
Janah, J.1. This appeal is by the plaintiff and it arises out of a suit for declaration that the plaintiff is a subtenant under the defendant in respect of one shop room on the ground floor of premises No. 123 Chittaranjan Avenue, Calcutta. The plaintiff's case in short is that he has been a sub-tenant under the defendant in respect of the disputed shop room from before the commencement of the W. B. Premises Tenancy Act, 19-56 (hereinafter referred to as the Act). The tenancy is alleged to be held at a daily rent of Rs. 4. After the Act came into force, the plaintiff served a notice under Section 16(2) of the Act upon the superior landlord Bhimraj Periwal Charitable Trust. The plaintiff then started a proceeding, being case No. 1038-A of 1956 under Section 16 (3). The Rent Controller held that the plaintiff was a sub-tenant. The defendant filed an application for review of the said order, whereupon the Rent Controller dismissed the plaintiff's application under Section 16 (3) of the Ac...
Asian Asphalt and anr. Vs. Shalimar Tar Products Ltd. and ors.
Court: Kolkata
Decided on: Mar-20-1978
Reported in: AIR1978Cal305
ORDERSudhamay Basu, J. 1. This Rule relates to an order dated the 24th of June, 1976 passed by the Subordinate Judge, 8th court.Alipore in Title Appeal No. 1048 of 1975 setting aside the order No. 8 dated the 1st of Dec. 1975 passed by the Munsiff, 2nd court at Alipore in Title Suit No. 487 of 1975. 2. It appears that the Opposite Party No. 1, Shalimar Tar Products (1935 Limited) filed a Title Suit (No. 487 of 1975), inter alia, for injunction on the basis of a written agreement entered into by and between the petitioners and opposite party No. 1. Clause 16 of the agreement which contains an arbitration clause is as follows: 'All disputes and differences between the parties arising out of this agreement over the meaning, construction or import thereof or the right and liability of the party hereunder shall be referred to arbitration under the Arbitration Act.'3. The petitioners were the contractors for certain work and were impleaded as defendants Nos. 1 and 2. The defendants Nos. 3 an...
Hirji and Co. Private Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-20-1978
Reported in: [1978]113ITR694(Cal)
Sudhindra Mohan Guha, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, the short point posed before us is ' whether the loss of Rs. 42,327 incurred by the assessee-company in the sale of shares of M/s. Lajpat Potteries Pvt. Ltd. is capital in nature as held by the income-tax authorities or whether it is a trading loss as claimed by the assessee ' 2. The statement of the case relates to the assessment year 1969-70. The assessee is a limited company and it is not a dealer in shares. It carries on business as a distributor of cutlery and crockery manufactured by various producers and M/s. Lajpat Potteries Pvt. Ltd. was one of the companies that supplied goods to it for such distribution, Its memorandum of association authorises it, amongst others, to do business as financiers also. 3. M/s. Lajpat Potteries Pvt. Ltd. was incurring heavy Josses on account of indifferent management and was about to close down in 1963, and, then, the assessee being interested in a reg...
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