Kolkata Court July 1978 Judgments
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Debabrata Bhowmick Vs. Sm. Nani Bala Some
Court: Kolkata
Decided on: Jul-25-1978
Reported in: AIR1978Cal482,83CWN62
M.M. Dutt, J. 1. This Rule, which arises out of an application under Article 227 of the Constitution, is directed against the order of the Subordinate Judge, Balurghat, allowing on appeal the application for pre-emption of the opposite party. The principal question that is involved in this Rule is whether the learned Subordinate Judge was justified in allowing the application for amendment filed by the opposite party. 2. By two deeds of sale, both dated Dec. 8, 1972, the petitioner purchased portions of plot No. 2867 appertaining to a raiyati holding, from two co-sharers of the same. On March 20, 1973, the opposite party, who is a co-sharer of the holding by purchase, made an application for pre-emption under Section 8 of the West Bengal Land Reforms Act, 1955 against the petitioner. On Jan. 19, 1974 the opposite party made an application for amendment of the application for pre-emption. In the application for preemption, the opposite party claimed that she was a co-sharer and, as such...
Shaw Wallace and Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-25-1978
Reported in: [1979]119ITR399(Cal)
Sen, J. 1. The facts and the proceedings leading up to this reference are, inter alia, as follows. Shaw Wallace & Co. Ltd., the assessee, was at the material time the holding company in respect of the following subsidiary companies holding 100% of the shares of the later : (a) Atlas Fertilisers Ltd.; (b) Bengal Distilleries Co. Ltd., and (c) Indo-Agri. Ltd. Under schemes of arrangement arrived at by and between the assessee on the one hand and each of the said subsidiary companies on the other which were duly sanctioned respectively by this court in respect of Atlas Fetilisers Ltd. and Bengal Distilleries Co. Ltd. and by the Madras High Court in respect of Indo-Agri. Ltd., the said subsidiary companies were amalgamated with the assessee on the following terms and conditions :(a) All the property, rights and powers of the subsidiary companies would be transferred to the assessee as from the 1st January, 1966, and vest in the assessee under Section 394(2) of the Companies Act, 1956, (b) ...
Shree Ramesh Cotton Mills Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-25-1978
Reported in: [1979]116ITR366(Cal)
Deb, J.1. The following question is involved in this reference under Section 256(1) of the I.T. Act, 1961 :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in rejecting the assessee's claim for. adjustment of unabsorbed depreciation of the earlier years against the income of the assessment years 1969-70 and 1970-71 ?'2. The assessment years involved are 1969-70 and 1970-71, for which the relevant previous years ended on 31st December, 1968, and 31st December, 1969, respectively. The assessee is a company. In earlier years, the assessee ran a cotton mill at Morvi in the State of Gujarat. The said business was closed long long ago and in those earlier years there was some unabsorbed depreciation which remained unadjusted.3. During the relevant accounting years the assessee earned income from rent collected in respect of workers' chawls, sale of scrap, machinery, articles, etc., and also income under Section 41(2) of the Act in the assessment year 1969-7...
K.K. Goenka Vs. Superintendent of Customs Preventive
Court: Kolkata
Decided on: Jul-25-1978
Reported in: 1978(2)ELT637(Cal)
A.N. Banerjee, J.1. Facts leading to the issue of the present Rule may be briefly stated as follows : On 15-7-77 Customs Officers came to the petitioner's residence and made a search therein and seized certain documents and keys of some lockers under a seizure list. On 24-9-77 the petitioner was arrested and produced before the learned Magistrate for having committed the alleged offence under Section 135 of the Customs Act. The learned Chief Metropolitan Magistrate before whom the petitioner was produced, released him on bail and directed him to report to the Investigating Officer every alternate day for first week and then twice a week for another week. On 7-10-77 the Customs authority prayed for further time before the learned Magistrate who allowed them time till 20-12-77 for filing complaint. Thereafter on 9-11-77 two notices to show cause for contravention of the provisions of Gold Control Act, 1968 and Foreign Exchange Regulation Act, 1972 and Customs Act, 1962 were served upon t...
Dilip Saha Vs. State of West Bengal
Court: Kolkata
Decided on: Jul-25-1978
Reported in: 1979CriLJ88
Sankar Prasad Mitra, C.J.1. A Division Bench consisting of Barooah and Majumdar, JJ. has referred this Rule to a Full Bench in accordance with the provisions of Chap. VII of the Appellate Side Rules. The question for determination by the Full Bench is as follows:For the purpose of determining whether an accused Is a child or not within the meaning of Section 28 of the West Bengal Children Act (Act XXX of 1959), is the age to be determined with reference to the-date of commission of the offence or when the accused is charged with the offence and is brought to trial or some other date.2. Section 28 of the West Bengal Children Act, 1959 runs thus:28. (1) Notwithstanding anything to the contrary contained in Section 239 of the Code of Criminal Procedure, 1898, or any other law for the time being in force no child shall be charged with, or tried for, any offence together with an adult.(2) Where a child and an adult are accused of an offence for which under Section 239 of the Code of Crimina...
Surendranath Nundy (P) Ltd. Vs. Assistant Collector of Customs for Exp ...
Court: Kolkata
Decided on: Jul-24-1978
Reported in: 1979CENCUS250D,1987(27)ELT428(Cal)
ORDERManashnath Roy, J.1. In this Rule, the petitioner Surendra Nath Nundi Private Limited, which is a Company incorporated under the Indian Companies Act, 1956 and carries on the business of tobacco in Calcutta and other places of India, in accordance with the provisions of Central Excises and Salt Act, 1944 and the Rules made thereunder (hereinafter referred to as the said Act and the said Rules) and also carries on business of exporting tobacco to foreign countries according to the provisions of the Customs Act, 1962 (hereinafter referred to as the said 1962 Act), has impeached the determination dated 15th March, 1973, made in revisional application filed against the appellate Order in Annexure 'E', which is dated 30th July, 1971.2. The petitioner has stated that it submitted the shipping bill for export of 166 bags of Hookah unmanufactured tobacco to Colombo for ultimate movement to Maldives island, on due furnishing of all necessary informations and particulars, including the invo...
Surendra Mohan Das Bhoumick and anr. Vs. the State of West Bengal and ...
Court: Kolkata
Decided on: Jul-21-1978
Reported in: AIR1979Cal3,83CWN18
B. Bhattacharya, J.1. This appeal is by the plaintiffs who were successful in the trial court but the decree they obtained was set aside in the appeal taken by the contesting defendants in the lower court.2. In this second appeal the main question which arises for determination is whether Lalit, one of the defendants, is the legitimate son born of the wedlock between Dhirmohan, the father of the plaintiffs and Parulbala, the mother of Lalit who is also the defendant in this case.3. The suit was filed by the plaintiffs on certain allegations. It is stated that the plaintiffs' father Dhirmohan Das Bhowmick was a man having considerable properties. One Rohini Kanta Das, the husband of the defendant No. 3 Parulbala Dasi, was a Kabiraj and he used to come from East Pakistan and stay occasionally at the house of the plaintiffs' father before the partition of India. After the partition, Rohini Kanta finally migrated with his family and took shelter in the outer house of the plaintiffs' father...
Commissioner of Income-tax Vs. Dhanuka and Sons
Court: Kolkata
Decided on: Jul-21-1978
Reported in: [1980]124ITR24(Cal)
Sen, J.1. The facts found and/or admitted in the present proceedings are of a short compass. Messrs. Dhanuka & Sons, the assessee, is a registered firm and at the material time had been carrying on business in purchase and sale of shares. It was also an investor in shares. In its accounts the opening stock as well as the closing stock of shares held in its business used to be valued at the market rate thereof prevailing on the said dates.2. In the assessment year in question, viz., 1958-59, the relevant accounting period being the year ended Dewali S.Y. 2014, the assessee held certain shares of a company known as Messrs. Bengal Paper Mills Ltd. (hereinafter referred to as 'the said company'). 12,652 shares of the said company, as part of the opening stock of the assessee, were valued at Rs. 110 per share, and at closing 952 shares thereof valued at Rs. 80 per share were retained on the 19th October, 1957. 2,702 shares of the said company had been transferred from the trading account of...
In Re: Standard Brands Ltd.
Court: Kolkata
Decided on: Jul-20-1978
Reported in: [1980]50CompCas75(Cal)
Salil K. Roy Chowdhury, J. 1. This is a winding-up application filed by the Additional Registrar of Companies, West Bengal, after obtaining sanction of the Regional Director, Company Law Board, Calcutta, tinder Section 439(5) of the Companies Act, 1956. The grounds alleged are that the company has suspended its business for a whole year within the meaning of Clause (c) of Section 433 of the Companies Act, 1956, and it is just and equitable that the company should be wound up under Clause (f) of Section 433 of the Companies Act, 1956.2. It appears that the company was incorporated on the 18th January, 1941, as a public limited company and its registered office is situate at No. 22, Chittaranjan Avenue, Calcutta. The objects of the company, inter alia, are to acquire and hold shares, stocks, debentures, debenture-stocks, bonds, obligations and securities issued or guaranteed by the company and to carry on, inter alia, all kinds of agency business and to take part in management, supervisi...
NuruddIn and Brothers Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-20-1978
Reported in: [1979]116ITR704(Cal)
Deb, J. 1. This is a reference under Section 256(1) oi the I.T. Act, 1961. The question before us is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Section 154(1)(bb) of the I.T. Act, 1961, which was inserted during the financial year 1964-65, could be applied for the assessment year 1963-64 and the IAC had jurisdiction under , Section 154(1)(bb) to rectify the mistake in the penalty order dated March 4, 1970, for the assessment year 1963-64 ?'2. The assessment year is 1963-64. The IAC by his order dated 4th March, 1970, imposed a penalty of Rs. 12,000 under Section 271(1)(c) read with Section 274(2) of the I.T. Act, 1961, for the assessment year 1963-64. Subsequently, he noticed that there was a mistake in calculating the penalty which should be Rs. 61,000 instead of Rs. 12,000. Hence, he issued a notice under Section 154(3) of the I.T. Act, 1961, to the assessee to show cause why the aforesaid mistake in his order d...
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