Kolkata Court May 1978 Judgments
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Bhawani Shankar Sahay Vs. Registrar of Companies and ors. and Chotanag ...
Court: Kolkata
Decided on: May-31-1978
Reported in: [1979]49CompCas639(Cal),1980CriLJ23
Salil K. Roy Chowdhury, J.1. This is an application, inter alia, for removal of the liquidator and for appointment of an official liquidator as the liquidator in his place and stead. There are other prayers for determination that the petitioner, Bhawani Shankar Sahay, the liquidator, was not entitled to act and has not acted as a liquidator and also for stay of all criminal proceedings mentioned in para. 17 of the petition and an injunction restraining the Registrar of Companies, respondent No. 1, from instituting further criminal proceedings against the petitioner as a liquidator of the company.2. It appears that the present application is made under various sections of the Companies Act including Sections 515 and 633 of the Companies Act. The company, by a resolution dated 6th September, 1971, was wound up voluntarily nominating the petitioner as the liquidator of the said company for the purpose of winding up on a remuneration of Rs. 2,000. The petitioner received the copy of the sa...
The Board of Trustees for the Port of Calcutta Vs. Dhanrajmal Gobindra ...
Court: Kolkata
Decided on: May-30-1978
Reported in: AIR1978Cal369
Janah, J.1. This appeal is by the defendant No. 2 and it is against a decree passed in favour of the plaintiff respondent No. 1 in a suit for damages. The case of the plaintiff is as follows :2. Calcot Ltd. of California in the United States of America sold 25,853 Lbs. of American Raw upland cotton to the plaintiff and shipped them in 36 bales at Port Okland and 14 bales at Port Los Angeles all marked and numbered FOOCI/ CALCOT on board vessel s. s. Vishva Siddhi belonging to the defendant No. 1. The defendant No. 1 in consideration of freight agreed to carry by the said vessel those 50 bales of cotton and deliver them to the plaintiff at the Port of Calcutta. In evidence of the said agreement the first defendant issued two bills of lading, namely, No. OAK/CAL-5 and No. LA/ CALCUTTA-5 dated 24th Feb. 1970, and 28th Feb. 1970, respectively. The plaintiff is the owner of the said consignment. The plaintiff was also the endorsee in respect of the said bills of lading. The vessel s. s. Vis...
Khagendra Nath Ghosh and ors. Vs. Karunadhar Kala and ors.
Court: Kolkata
Decided on: May-30-1978
Reported in: AIR1978Cal431,82CWN979
N.C. Mukherji, J.1. This is an appeal against the judgment and decree passed by Shri Amitava Dutta, Additional District Judge, 2nd Court at Alipore in Title Appeal No. 142 of 1966 dated 3rd Sept. 1966 reversing those of Shri B. Mahapatra, Munsif, 3rd Court at Sealdah, in Title Suit No. 68 of 1963 dated 21-12-1965.2. Defendants Nos. 1, 4 and 7 are the appellants in this Court. The plaintiff brought a suit for declaration of title to the suit land and for recovery of possession and mesne profits. The case of the plaintiff is that the suit lands belonged to late Charu Chandra Ghosh, on whose death those devolved on his wife Mira Bala. The plaintiff purchased the suit lands by a Kobala dated 15-12-1962 from Mira Bala. On the following day when he went to possess the suit lands and to reap the paddy grown on them by Charu Chandra Ghosh, the principal defendants together resisted him on the plea that they had purchased the suit lands from pro-defendants. Hence, the suit. Only defendants Nos....
Kalinath Mukherjee Vs. Santilata Devi and anr.
Court: Kolkata
Decided on: May-26-1978
Reported in: AIR1978Cal371
B.N. Maitra, J.1. The plaintiff's case is that her husband, Jagannath Mukherjee, and his brother, Kalinath Mukherjee, defendant No. 2, were the shebaits of Kalighat Temple and they used to get their shares of the income as paladar. On the 14th Oct. 1954, her husband died leaving two widows, namely the plaintiff (Santilata) and Provabati Devi. The plaintiff had been living separately from her husband for long and maintenance wag granted to her. After her husband died, Provabati realised her husband's share of the pala from the temple committee, defendant No. 1. In 1966 Provabati died and the defendant No. 2 applied for letters of administration to her estate. That application was rejected. An appeal was preferred in the High Court and the same is pending. The plaintiff instituted the suit for a declaration that she was entitled to realise her husband's share of the income of pala, for accounts and an injunction against both the defendants.2. The defendant No. 2 alone filed a written sta...
Smt. Rajeshwari Birla Vs. Wealth-tax Officer, 'H' Ward and Ors.
Court: Kolkata
Decided on: May-26-1978
Reported in: [1979]119ITR629(Cal)
M.N. Roy, J. 1. The petitioner is admittedly an assessee under the provisions of the W.T. Act, 1957 (hereinafter referred to as 'the said Act'), in respect of her share held in various companies, deposits in banks and jewelleries. For the assessment year 1968-69, the relevant valuation date being March 31, 1968, she filed her return of net wealth before the WTO concerned, being respondent No, 3, She has claimed that in her return she fully and truly disclosed all the material particulars of her net wealth chargeable to tax under the said Act. She has also claimed that along with such return, she filed a statement of net wealth as on March 31, 1968.2. By a notice under Section 16(2) of the said Act, which is to the following effect :'Section 16(2) If the Wealth-tax Officer is not so satisfied, he shall serve a notice on the assessee either to attend in person at his office on a date to be specified in the notice or to produce or cause to be produced on that date any evidence on which th...
Biswanath Jhunjhunwalla Vs. Commercial Tax Officer, Lyons Range and or ...
Court: Kolkata
Decided on: May-23-1978
Reported in: [1979]43STC96(Cal)
M.M. Dutt, J. 1. This appeal is directed against the judgment of a learned single Judge, whereby the learned Judge discharged the rule nisi obtained by the appellant on his application under Article 226 of the Constitution.2. The appellant deals in gunny bags and is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, hereinafter referred to as the Act. In the writ petition out of which the said rule nisi arose, the appellant challenged the propriety and validity of two notices dated 7th November, 1974, and 7th December, 1974, issued by respondent No. 2, the Assistant Commissioner of Commercial Taxes, Chowringhee Circle, by which he proposed to reopen and reassess the sales tax payable by the appellant for the periods, namely, 4 quarters ending Chaitra Sudi 8, 2023, and 4 quarters ending Chaitra Sudi 8, 2024. The assessments for the above periods had been completed by the assessment orders dated 17th February, 1969, and 26th March, 1969, respectively of the Commercial Ta...
Ogarhmull Choudhury and Company Vs. Commercial Tax Officer and Bureau ...
Court: Kolkata
Decided on: May-23-1978
Reported in: [1982]50STC126(Cal)
M.N. Roy, J.1. In this application, the petitioner has impeached the search and seizure dated 3rd August, 1973, made under Section 14(3) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act).2. The petitioner, Ogarhmull Choudhury and Company (hereinafter referred to as the said petitioner), is a firm duly registered under the Indian Partnership Act, 1932, with its partners, Ogarhmull Choudhury and Bimal Kumar Choudhury. The said petitioner at all material times carried and still carries on business as merchants and commission agents and deals in grains and pulses. It has been stated that such business is being carried on by the said petitioner from Deewali S. Y. 2026 corresponding to 10th November, 1969, and the accounting year ends on Kartik Badi 14 of each Sambat year. It has been stated that the said petitioner never carried nor carries on business of selling in goods which are liable to tax under the said Act and in fact the pulses, mustard seeds and...
Texmaco Ltd. Vs. State Bank of India and ors.
Court: Kolkata
Decided on: May-12-1978
Reported in: AIR1979Cal44,(1981)1CompLJ356(Cal)
ORDERSabyasachi Mukharji, J.1. This is an application in Suit No. 562 of 1972 whereby the petitioner, Textile Machinery Corporation Ltd. hereinafter referred to as Texmaco Ltd. asked for an injunction against the State Bank of India, State Trading Corporation of India and the Projects and Equipment Corporation of India Ltd. restraining the State Bank of India from releasing or making any payments to the State Trading Corporation of India and the Projects and Equipment Corporation of India Ltd. under or in respect of the performance Guarantee issued by the State Bank of India.2. In order to appreciate the contentions, it may be necessary briefly to refer to certain facts. It appears that on 23rd Oct. 1970, there was an agreement between the Community of the Yugoslav Railways and the State Trading Corporation of India Ltd. briefly referred to hereinafter as S. T. C. for manufacture in India and supply in Yugoslavia for different railways, known as ZTPs 1300 Gas type and 2300 EAS type wag...
Talchar Coalfields Ltd. Vs. Central Coalfields Ltd.
Court: Kolkata
Decided on: May-12-1978
Reported in: AIR1978Cal449
Monjula Bose, J. 1. The plaintiff's case in the plaint is shortly as follows:--By an agreement dated Oct. 29, 1930,by and between the plaintiff and theMadras and South Mahratta RailwayCompany Ltd., the latter undertook tosupply electric energy to the plaintifffrom its power house at Talchar, Orissaon terms and conditions set out in thesaid agreement. Sometime after 1935,the said Railway Company was acquiredby the Government of India and all itsassets and liabilities includingits rights and obligations underthe aforesaid agreement vested in theGovernment. In Oct. 1965, the NationalCoal Development Corporation Pvt. Ltd.(hereinafter referred to as the said Corporation) was incorporated, and it inter alia having taken over the said powerhouse at Talchar, rights and obligationsof the Government under the said agreement, stood vested in the said Corporation. On October 23, 1975, the name ofthe said Corporation was changed toCentral Coalfields Ltd.2. Longstanding disputes between the plaintif...
Panchanan Hati Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-12-1978
Reported in: [1978]115ITR336(Cal)
Dipak Kumar Sen, J. 1. At the instance of Sri Panchanan Hati, theassessee, the Income-tax Appellate Tribunal proceeding under Section 256(1) ofthe Income-tax Act, 1961, has drawn up a statement of case and has referredthe following question to this court as a question of law arising out of itsorder dated the 19th July, 1975 :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessment could be reopened under Section 147(a) of the Income-tax Act, 1961, for the assessment year 1960-61 ?'2. The relevant facts found and/or admitted in these proceedings are ofshort compass. The assessee is an individual and was assessed to income-tax in the assessment year 1960-61, the relevant previous year being 1366H.S., under Section 23(3) of the Indian Income-tax Act, 1922. The assessmentorder was passed on the 20th December, 1961.3. Thereafter, the assessment was sought to be reopened under Section 147 of the Income-tax Act, 1961, and...
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