Kolkata Court May 1978 Judgments
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Prithwiraj Bhadani Vs. State
Court: Kolkata
Decided on: May-12-1978
Reported in: 1979CriLJ96
Monoj Kumar Mukherjee, J.1. This second appeal is at the instance of one of the two plaintiffs in a suit for restoration of certain properties, in the alternative, for recovery of price thereof.2. The facts, on which the suit is premised and not in dispute, are that the plaintiff No, 1, who is the appellant before us is the proprietor of a shop at Mathabhanga. The plaintiff No. 2, the pro forma respondent herein is his son and also constituted agent holding a power of attorney on behalf of the plaintiff No. 1. The plaintiff No. 1 had another son by the name of Malchand Bhadani who was murdered in the night of Dec. 18, 1956. In connection with the case started over the said murder, the Investigating Officer seized certain articles and money, detailed in the schedule of the plaint from the plaintiff No. 2 and granted a receipt therefor. The articles, so seized, were exhibited before the Sessions Judge, Cooch Behar during the trial of the persons accused of the said murder. The trial ende...
Mohini Mohan Dawn Vs. Sris Chandra Hati and ors.
Court: Kolkata
Decided on: May-11-1978
Reported in: AIR1978Cal434
R. Bhattacharya, J.1. This second appeal is by the plaintiff whose suit was dismissed by the trial court. In the first appeal also he was unsuccessful.2. The plaintiff's case, in short, is that the properties described in the schedules 'ka' and 'kha' originally appertained to a jama of Rs. 137/-. It belonged to the three brothers. Ram Chandra, Shyama Charan and Umesh. Ram Chandra and Shyama Charan died. The pro forma defendant No. 9 Nitai is the heir of Ram Chandra. Defendants Nos. 1, 2 and 3 are the sons of Shyama Charan and the pro forma defendants Nos. 5, 6, 7 and 8 are the sons of Sarat Chandra who was a predeceased son of Shyama Charan. Umesh died leaving behind his daughter-in-law Annakali, widow of a predeceased son. She is the pro forma defendant No. 4. In 1930 Umesh executed a Will in favour of the plaintiff in respect of all his properties and the plaintiff obtained Letters of Administration in respect thereof. The plaintiff is the son of Sorashi, the daughter of Umesh. The d...
Commissioner of Income-tax Vs. N. GuIn and Co. (P.) Ltd.
Court: Kolkata
Decided on: May-11-1978
Reported in: [1979]116ITR475(Cal)
Sen, J. 1. The controversy in this reference arises out of proceedingstaken under Section 23A of the I.T. Act, 1922, against N. Guin & Co. (P.) Ltd.,Calcutta, the assessee, in the assessment year 1960-61, the relevant previous year being the calendar year 1959.2. The facts found and/or admitted are, inter alia, that in the said assessment year the assessee was assessed to income-tax on a total income of Rs. 1,49,004. After deduction of the taxes payable the distributable surplus was found to be Rs. 1,02,323. The assessee, a private limited company, was required to distribute 65% of such surplus, i.e., Rs. 66,510, as dividend. The assessee, however, declared a dividend of only Rs. 5,000.3. The assessee contended that its total income as computed included capital gains of Rs. 1,35,80.8 which was not to be taken into account for the purposes of Section 23A, This amount was not a part of its commercial profits and had been shown in the accounts as a capital reserve.4. The ITO did not accep...
Renuka Pachal Vs. Sm. Chapa Guha Neogi and ors.
Court: Kolkata
Decided on: May-08-1978
Reported in: AIR1978Cal457,83CWN135
Sankar Prasad Mitra, C.J. 1. This matter has been referred to a larger Bench by the Division Bench consisting of Pradyot Banerjee and G. N. Ray, JJ. by an order made on the 23rd Nov., 1977. The question is whether the Bengal, Agra and Assam Civil Courts (West Bengal Amendment) Act being Act XXVI of 1969 is retrospective in operation. In an unreported decision of a Division Bench of this Court it was held that the amendment Act was not retrospective. This decision was pronounced on the 3rd Dec., 1976 but certain earlier Division Bench decisions were not considered. In the earlier decisions similar amendment Acts were held to be retrospective. Banerjee and Ray JJ. were inclined to agree with the earlier decisions. That is why, the present reference has been made. 2. Let us first discuss the relevant facts. The Bengal, Agra and Assam Civil Courts Act was passed in 1887. Before 1957, Section 21(1) of this Act ran thus : 'Section 21. Appeals from Subordinate Judges and Munsiffs.-- (1) Save ...
Commissioner of Income-tax Vs. B.R. Vasa
Court: Kolkata
Decided on: May-08-1978
Reported in: [1979]116ITR940(Cal)
Sen, J. 1. The facts found and/or admitted in these proceedings, inter alia, are as follows :B. R. Vasa, the assessee, had been assessed to income-tax in the assessment year 1947-48, the relevant previous year being the one ended on the 31st March, 1947. Subsequently, on the 29th February, 1964, it was found that in the said year the assessee had made deposits totalling Rs. 56,996 in an account with the United Bank of India at Bombay which had not been disclosed by the assessee in his return. With the approval of the CBDT, on the 29th March, 1964, a notice under Section 147 of the I.T. Act, 1961, was issued and served on the assessee. Explanations given by the assessee in reassessment proceedings were rejected and the said deposits were added to his total income and brought to tax.2. Being aggrieved, the assessee preferred an appeal before the AAC, who confirmed the reassessment. The assessee preferred a further appeal to the Tribunal. It was contended before the Tribunal for the first...
Grindlays Bank Ltd. Vs. Income-tax Officer, h Ward and ors.
Court: Kolkata
Decided on: May-08-1978
Reported in: [1978]115ITR799(Cal)
Anil K. Sen, J. 1. The appellant in this appeal under Clause 15 of the Letters Patent is a banking company within the meaning of the Banking Regulation Act, 1949, and was incorporated under the laws of the United Kingdom having its head office and registered office at London. The appellant carries on banking business in several countries of the world including India and is assessed in the status of a company by the income-tax authorities in India. The principal office of the appellant in India is at Calcutta. The appellant causes a separate profit and loss account and balance-sheet to be drawn up for its own business in India and for the said purpose the head office at London has been allocating those expenses incurred there which are specifically attributable to India and a portion of the balance determined on a particular formula claimed to have been consistently followed since 1948 and not disputed by the tax authorities for years. That formula is as follows : Head Office General Ch...
Life Insurance Corporation of India Vs. Subkaran Mohansaria and ors.
Court: Kolkata
Decided on: May-05-1978
Reported in: AIR1978Cal589
ORDERBimal Chandra Basak, J.1. This is an application by Life Insurance Corporation of Indie, the plaintiff in this suit, for recording the death of Subkaran Mohansaria, for a personal decree for Rs. 1,46,048-74 P. against the defendants Nos. 2 and 3 and also against Swapan Kumar Das, Administrator-ad-Litem representing Subkaran Mohansaria since deceased, limited to the estate that came to his hands. The facts of this case, so far as they arerelevant for the purposes of this application, are as follows:--On 19th April 1952 the defendants executed a registered mortgage in favour of the General Assurance Society Ltd. In consideration of a sum of Rs. 2,60,000/-with interest. Under the agreement in the said mortgage, the defendants covenanted to pay the said sum of Rs. 2,60,000/- by 19th April, 1953 and also to pay interest. The defendants failed to pay the amount according to such agreement and a sum of Rupees 3,35,473.60 P. became due. Thereafter the assets and liability of the General A...
Meheran Bibi and ors. Vs. Sk. Razzak and ors.
Court: Kolkata
Decided on: May-04-1978
Reported in: AIR1978Cal365
R. Bhattacharya, J.1. This second miscellaneous appeal arises out of an order passed in a miscellaneous appeal disposed of by the Additional Court of the Subordinate Judge at Asansol. The learned judge dismissed the appeal and upheld the decision of the learned Munsif who ordered for restoration of possession of certain lands in an execution proceeding in connexion with a decree. The decree-holders are the appellants before us and they are aggrieved at the orders passed by the courts below.2. The relevant facts in this case are that the appellant-decree-holders started an excution case for recovery of possession of certain properties in pursuance of a decree. An application was filed by the judgment-debtors under Section 47 of the Code of Civil Procedure. But the decision was against the judgment-debtors, and as such, there was an appeal. In that appeal the decree-holders were permitted to proceed with the execution of the decree after certain amendments in the application for executio...
Sital Chowdhury Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-04-1978
Reported in: [1979]119ITR698(Cal)
Sen, J. 1. Amarendra Nath Chowdhury, since deceased, was the original assessee in these proceedings. At his instance, this court under Section 256(2) of the I.T. Act, 1961, directed the Tribunal to draw up a statement of case and refer the following questions of law to this court : '1. Whether, on the facts and in the circumstances of the case, Section 64(iii) of the Income-tax Act, 1961, applies 2. Whether, on the facts and in the circumstances of the case, the entire income from the assets transferred by Amarendra Nath Chowdhury to Jatindra Nath Chowdhury, since deceased, is includible in the income of Amarendra under Section 64(iii) of the Income-tax Act, 1961 ?' 2. The facts found and/or admitted herein are of short compass. The assessee had executed a deed of trust conveying certain stocks and debentures as well as interest in some landed property valued in aggregate at Rs. 4,98,000 to his brother, J. N. Chowdhury, who was directed to hold the same in trust for the benefit of the...
Commissioner of Wealth-tax Vs. Maharani Kamala Devi (Executrix to the ...
Court: Kolkata
Decided on: May-03-1978
Reported in: [1979]118ITR838(Cal)
Sen, J. 1. This reference under Section 27(1) of the W.T. Act, 1957, arises out of the wealth-tax assessment of Maharaja Sir Padma Shamsher Jung Bahadur Rana, the assessee in the assessment year 1957-58. At the instance of the CWT, West Bengal-II, Calcutta, the Tribunal has drawn up a statement of case and has referred the following question as a question of law arising out of its order : 'Whether, on the facts and in the circumstances of the case, and on a proper construction of the Lal Mohar and the two Khadga Nishanas taken along with the opinion of the expert on the Nepalese law, the sum of Rs. 18,41,952 could be assessed in the hands of the assessee as an individual ' 2. The facts found and/or admitted are, inter alia, as follows: The assessee had been the former Prime Minister to the King of Nepal between1943 and 1948. He came over to India on the 27th February, 1948, and resigned his office on the 26th April, 1948. 3. The assessee belongs to a family of Hindus, known as Ranas, w...
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