Kolkata Court March 1978 Judgments
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Hari Nath Poddar Vs. the State
Court: Kolkata
Decided on: Mar-03-1978
Reported in: 1978CriLJ1018
ORDERJyotirmoyee Nag, J.1. The petitioner who is the Proprietor of the factory under the name and style of M/s. Poddar Iron Industries was prosecuted by the respondent No. 2 under Section 14(1) of the Employees' Provident Fund Act for not making payment of employees' contribution for the period between September, 1974 and September, 1975 before the S. D. J. M. Howrah. The petitioner was convicted and sentenced to pay fine in default imprisonment in all the cases. Thereafter, the petitioner was prosecuted under Sections 406 and 409, I.P.C. on the complaint of respondent No. 2, being G. R. Case No. 104/76, It is against this prosecution that the petitioner has come up before this Court.2. The petitioner's Advocate submits that the prosecution under Section 406 I.P.C. cannot go on as it is violative of Article 20(2) of the Constitution and also the mandatory provision of Section 300, Cr. P.C. The petitioner filed an application before the Judicial Magistrate, Howrah, challenging the maint...
The Oriental Fire and General Insurance Co. Ltd. Vs. Sm. Usharani Kar ...
Court: Kolkata
Decided on: Mar-02-1978
Reported in: AIR1978Cal206,82CWN634
Janah, J.1. This appeal is by the defendant and it is against an order passed ,by the trial court refusing to stay the suit under Section 34 of the Arbitration Act. The plaintiffs-respondents instituted the suit against the defendant company for recovery of a certain sum of money. The case made out in the plaint was as follows:Satya Kinkar Kar the predecessor-in-interest of the plaintiffs was the owner of Tata Mercedege Benz Truck No. WBG 6620. The said truck was insured with the defendant company under a comprehensive motor insurance being Policy No. 370/CV/1441. The policy was valid from March 19, 1969 to March 18, 1970. The defendant company in consideration of the premium paid to it by the said Satya Kinkar Kar insured the truck for a sum of Rs. 40,000 against, inter alia, any form of accidental total loss of the truck and also against statutory liability insurance under the Motor Vehicles Act. On May 5, 1969, while the truck was being driven by one Sriram Tewary having driving lic...
P.R. Mukherjee Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-02-1978
Reported in: [1979]116ITR554(Cal)
Sabyasachi Mukharji, J. 1. The assessee was Chief Engineer of Howrah Municipality and retired in 1967. In this reference, we are concerned with the assessment years 1962-63 to 1965-66. The cinema house called 'Shyamasree Talkies' was constructed in the name of the assessee's wife in March 19, 1946. The land was purchased for a sum of Rs. 15,000 prior to 1946, with the assessee's funds. On the security of the land an overdraft was obtained from the Bengal Central Bank and with the, money obtained from 'the bank and the credit extended by the contractors, the cinema building was constructed and the total cost of land and building stood atRs. 30,733 by March, 1946. In February, 1948, the assessee's wife submitted a voluntary return of income for the previous year ending 31st March, 1947, disclosing income from property and cinema house. In the course of the assessment proceedings, the ITO wrote to the lady as to the source of funds for capital contribution in the business. She replied tha...
Assistant Registrar of Companies Vs. Mati Begum Safaran Khatoon and an ...
Court: Kolkata
Decided on: Mar-01-1978
Reported in: [1979]49CompCas651(Cal)
Monoj Kumar Mukherjee, J.1. The appellant filed a complaint against the two accused-respondents in the court of the learned Chief Judicial Magistrate, Jalpaiguri, for an offence punishable under Section 210(5) of the Companies Act, 1956, hereinafter referred to as ' the Act '. In the complaint it has been alleged that the two accused-respondents, who are the directors of a private company named and styled as Rahimpur Tea Company Private Ltd. having its registered office at Rahaman House, Jalpai-guri, were under an obligation, under Section 210(1) of the Act, to lay before the annual general meeting of the company, which was required to be held by June 30, 1975, the balance-sheet and the profit and loss account for the financial year ending on December 31, 1974. As they failed and neglected to take all reasonable steps to comply with the said provision of Section 210(1) in spite of repeated references made and reminders issued by the complainant, they were punishable under Section 210(5...
Commissioner of Income-tax Vs. Patrokola Tea Co. Ltd.
Court: Kolkata
Decided on: Mar-01-1978
Reported in: [1980]125ITR575(Cal)
Sabyasachi Mukharji, J. 1. For the assessment year 1956-57, the assessee-company was served with a notice of demand on the 17th January, 1961, for payment of tax. The assessee requested that the tax collection be kept in abeyance on the ground that the company had not been able to obtain remittances of the foreign profits which had been included in the assessment. Some payments were made but thereafter, the assessee-company had again defaulted but repeated the plea of restrictions on the remittances. In 1965, the ITO imposed a penalty of Rs. 25,000 under Section 221 of the I.T. Act, 1961. The assessee preferred an appeal before the AAC. It was held by the AAC that the penalty under Section 221 of the I.T. Act, 1961, was clearly untenable in law in view of the provisions of Section 297(2)(f) of the I.T.Act, 1961, as the assessment was completed on 30th November, 1960, under the Indian I.T. Act, 1922. The AAC did not go into the question as to whether the imposition of penalty was justif...
Siddheswari Cotton Mills P. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-01-1978
Reported in: [1979]117ITR953(Cal)
C.K. Banerji, J. 1. This reference under Section 256(2) of the I.T. Act, 1961, at the instance of the assessee, Siddheswari Cotton Mills P. Ltd., Calcutta, relates to the assessment year 1961-62. The relevant accounting year is the year ending 31st December, 1960.2. The assesseee is a private limited company and runs a weaving mill, It purchases yarn from market and weaves that yarn into cloths (dhoties and sarees). During the course of examination of the books of the assessee for the relevant accounting year, the ITO noticed that the production account disclosed a wastage of 9.4% while in the immediately preceding year the wastage claimed by the assessee and accepted by the AAC was 8.3%. When required to explain the higher wastgage for this year, the assessee's explanation was similar to that given in the immediately preceding year, that the yarn consumed was coarse and resulted in a higher wastage. The ITO did not accept the explanation of the assessee as there was lesser consumption...
Roshan Singh and anr. Vs. the State of West Bengal
Court: Kolkata
Decided on: Mar-01-1978
Reported in: 1978CriLJ842
P.C. Borooah, J.1. On the basis of an information lodged by an Assistant Controller, Telegraph Stores. Hastings on 28-7-73 at the Wargunge Police Station alleging, inter alia, that on 24-7-73 the accused petitioners were apprehended from a timber godown at 12A, Orphan-gunge Road and were found in possession of 33 bundles of copper wire, a case Under Sections 380/411/120B of the IPC was registered at the said police station. On completion of investigation the Police submitted a charge sheet against the petitioners on 12-11-74 Under Section 5 of the Telegraph Wires (Unlawful Possession) Act, LXXIV of 1950 (hereinafter the Act), On receipt of the charge sheet the Sub-divisional Judicial Magistrate, Alipore took cognizance and transferred the case to the file of another Judicial Magistrate for trial. The transferee Magistrate framed a charge against the petitioners Under Section 5 of the Act. An objection was then raised on behalf of the petitioners that the cognizance taken by the learned...
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