Kolkata Court July 1978 Judgments
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Commissioner of Income-tax Vs. Southern Bank Ltd. (Since Amalgamated w ...
Court: Kolkata
Decided on: Jul-13-1978
Reported in: [1979]120ITR92(Cal)
Dipak Kumar Sen, J. 1. The unusual facts which have led up to the present reference are shortly as follows I The Southern Bank Ltd., a banking company, had filed three returns of its income in respect of assessment years 1961-62, 1962-63 and 1963-64, respectively, dated the 11th September, 1961, 25th September, 1962, and the 26th June, 1963. The previous years relevant to the said assessment years were the respective calendar years 1960, 1961 and 1962. Under a scheme prepared under Section 45 of the Banking Companies Act, 1949, by the Reserve Bank of India and sanctioned by the Central Government by a notification dated the 19th August, 1964, the Southern Bank Ltd, was amalgamated with the United Industrial Bank Ltd. and was required to close its books of account on the 22nd April, 1964.2. The relevant provisions of the said scheme were, inter alia :(a) From the prescribed date all rights, powers, claims, demands, interests, authorities, privileges, benefits, assets and properties of t...
indra Singh and Sons Private Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-13-1978
Reported in: [1979]119ITR80(Cal)
Deb, J. 1. This reference under Section 256(1) of the I.T. Act, 1961, read with Section 13 of the Companies (Profits) Surtax Act, 1964, relates to the assessment year 1970-71.2. The assessee is company to which Section 80-I of the 1961 Act applies. The chargeable profits of the assessee were subject to the levy of surtax under the C. (P.) S.T. Act, 1964. In the assessment proceedings, the ITOdetermined the total income of the assessee for the relevant previous year at Rs. 27,65,443 after allowing a deduction of Rs, 1,59,240 under Section 80-I of the I.T. Act, 1961. The said sum of Rs. 1,59,240 represented 8% of the assessee's profits attributable to its priority industry.3. In the assessment of the assessee for the same assessment year under the C. (P.) S.T. Act, 1964, the ITO computed its capital in accordance with the Second Schedule to the Act for the purpose of determining the statutory deduction to be allowed from the chargeable profits. Rule 4 of the Second Schedule to the said A...
Bholanath Sreemany Vs. Additional Commissioner of Commercial Taxes and ...
Court: Kolkata
Decided on: Jul-13-1978
Reported in: [1978]42STC248(Cal)
Jyotirmoyee Nag, J.1. This rule is directed against an order dated 14th January, 1971, passed by the Assistant Commissioner of Commercial Taxes, Calcutta 'C' Circle, in Revision Case No. RVN-8-70-71 and also against an order dated 31st July, 1972, passed by the Additional Commissioner of Commercial Taxes, West Bengal, in Revision Case No. 433 (Misc.) of 1970-71. It is the case of the petitioner that he is carrying on a business as proprietor under the name and style of M/s. Sreemany Optician at 96B, Shyama Prosad Mukerji Road, Calcutta-26. Since March, 1957, the petitioner has been carrying on the business of purchase and sale of optical frames and glasses and items incidental thereto. The petitioner claims that he is not a manufacturer or importer of goods sold by him and the petitioner maintains primary books of account of his business. The petitioner states that in the course of his business, a customer comes to him with a prescription from a doctor, selects a particular frame, sett...
Ganesh Chandra Bag Vs. Rashbehari Chakrabarti and ors.
Court: Kolkata
Decided on: Jul-12-1978
Reported in: AIR1978Cal486
N.C. Mukherji, J. 1. This is an appeal against the judgment and decree passed by Sri S. K. Biswas, Subordinate Judge, 3rd Court, Midnapore, dated 13-6-68 in Title Appeal No. 682 of 1977 affirming those of Sri A. K. Sil, Munsif, 2nd Court, Tamluk, dated 27-9-67 in Title Suit No. 287 of 1965.2. The plaintiff is the appellant in this Court. The plaintiff seeks a declaration to the effect that the kobala described in the 'Kha' schedule to the plaint in favour of the defendants Nos. 1 to 3 in respect of the suit land is fraudulent and collusive and as such not binding upon the plaintiff. The plaintiff also prays for permanent injunction restraining the defendants Nos. 1 to 3 from interfering with the plaintiff's possession of the same. According to the plaintiff 'Ka' sch. lands along with other lands belonged to the plaintiff's grand-father Trailokya. His son was Sudhir, The plaintiff is the eldest son of Sudhir. Sudhir had two sons who predeceased the plaintiff. Defendant No. 4 is the seco...
National Tobacco Co. of India Limited Vs. Fifth Industrial Tribunal an ...
Court: Kolkata
Decided on: Jul-12-1978
Reported in: (1979)ILLJ434Cal
Sankar Prasad Mitra, C.J.1. This is an appeal from a judgment of Mr. Justice Debi Prasad Pal delivered on the 14th November, 1973, reported as National Tobacco Co. Ltd. v. Their Workmen (1973) 45 F.J.R. 359, on an application under Article 226 of the Constitution. 2. The facts briefly are that on the 21st July, 1961, the State Government had referred several issues including an issue as to the dearness allowance to the Fifth Industrial Tribunal under Section 10 of the Industrial Disputes Act, 1947. 3. On April 25, 1965, the Fifth Industrial Tribunal made its award. By the award the rate of dearness allowance fixed by the Government Notification in 1959 as per basis fixed by the Minimum Wage Committee and approved by the State Government and linked with the cost of living index was accepted by the Tribunal as fair and satisfactory. The Tribunal held that there was no justification for the demand of the workmen for revision.4. On June 6, 1965, the Tribunal's award was published in the Ca...
G.D. Jatia and ors. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-11-1978
Reported in: [1980]122ITR1023(Cal)
Dipak Kumar Sen, J. 1. The facts and the proceeding leading up to the present reference are shortly as follows. One K. L. Jatia, since deceased, was assessed to income-tax in the assessment year 1945-46, the relevant previous year being the period from October 30, 1943, to October 17, 1944. The total income was computed at Rs. 82,095 which was later revised to Rs. 37,269. Subsequently, on receipt of information that the income of the assessee exceeding Rs. 1 lakh had escaped assessment in the said assessment year, the ITO issued to the assessee a notice under Section 34(1A) on March 29, 1956. The assessee did not comply therewith and did not file any return pursuant thereto, A subsequent notice under Section 22(4) of the 1922 Act served on the assessee on July 12, 1956, was similarly ignored. Thereafter, on January 19, 1958, the assessee died. After his death, the ITO reassessed his income for the said assessment year under Section 34 and computed the same to be Rs. 22,18,546.2. Being ...
Sm. Bijoli Choudhury Vs. Sukomal Choudhury
Court: Kolkata
Decided on: Jul-10-1978
Reported in: AIR1979Cal87
Chittatosh Mookerjee, J.1. On February 27, 1963 the respondent Sukomal Choudhury, had married the appellant, Bijoli Choudhnry, according to Buddhist Rites at P 12/1, Dihi Serampore Road, P. S. Beniapu-kur, Calcutta. On 23rd November, 1972 the respondent-husband presented a petition under Section 10 of the Hindu Marriage Act in the District Judge's Court, Alipore praying for a decree of judicial separation. The present appellant contested the said case. The learned Additional District Judge, 2nd Court, Alipore by his judgment dated 7th July, 1975 granted a decree for judicial separation on the ground that the appellant had treated her husband respondent herein with cruelty within the meaning of Section 10(1)(b) of the Hindu Marriage Act. According to the learned Additional District Judge, she had also deserted her husband for two years or more within the meaning of Section 10(1)(b) of the said Act. The appellant wife has presented this appeal against the said decision of the learned Add...
Prakash Textile Agency Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-10-1978
Reported in: [1980]121ITR890(Cal)
Banerji, J.1. This reference under Section 256(2) of the I.T. Act, 1961, arises out of income-tax assessment of Messrs. Prakash Textile Agency, the assessee, a registered firm, for the assessment year 1965-66, the relevant accounting year being Samvat year 2020-2021 Dewali.2. The facts found and or admitted are shortly as under :3. In the assessment for the said assessment year the ITO issued a summons under Section 131 of the Act on one Sureka Jute Co., from whom a loan of Rs. 1,00,000 was shown by the assessee. By a letter dated the 26th March, 1970, Sureka Jute Co. expressed its inability to produce the relevant books of account. The ITO, therefore, added the said sum as income of the assessee from undisclosed sources.4. On appeal from the assessment, the assessee contended before the AAC that as a letter confirming the said loan had been filed and as the creditor had responded to the summons under Section 131 of the Act, the ITO was wrong in treating the said sum as income of the a...
Ahmed HossaIn and anr. Vs. the Corporation of Calcutta
Court: Kolkata
Decided on: Jul-10-1978
Reported in: 1978CriLJ1496
ORDERJyotirmoyee Nag, J.1. The petitioners have come up in this Rule for quashing a proceeding that is pending before the learned Metropolitan Magistrate, Calcutta, being Case No. 119-D of 1973 for offences under Sections 16(1)(a)(i) and 7(i) of the Prevention of Food Adulteration Act. The petitioner No. 1 is the proprietor of a sweetmeat shop at 47, Surjya Sen Street, and petitioner No. 2 is a tea shop owner at 48, Sujya Sen Street, Calcutta having his own trade licence and separate establishment. The Food Inspector visited the shop of petitioner No. 1 on 21-6-1973 and inspecting certain curd stored there and exposed for sale for human consumption as adulterated (sic) took samples for analysis of the same. The Analyst's report stated that the sample of curd was found to be adulterated inasmuch as it did not conform to the specifications relating to curd prepared from buffalo's milk. On the basis of the report of the inspector under the Prevention of Food Adulteration Act and the Analy...
Damodar Valley Corporation Vs. Haripada Das and ors.
Court: Kolkata
Decided on: Jul-07-1978
Reported in: AIR1978Cal489,82CWN1093,[1979(39)FLR180]
ORDERSalil Kumar Datta, J. 1. This Rule is directed against an order dated March 22, 1977 passed by the Additional Subordinate Judge, Bur-dwan in Misc. Appeal No. 135/1976 in reversal of the order of the learned Munsif at Durgapur. The opposite party was an employee under the Damodar Valley Corporation, a body corporate, and by a letter dated April 30, 1976 he was released from his service from the afternoon of the said date. The opposite party, according to the Corporation, attained the age of superannuation for which he was released from service. The opposite party as plaintiff thereafter filed the suit on August 20, 1976 praying for a declaration that the order of release made by the Corporation referred to above, was illegal, ineffective and without jurisdiction and further that he was not to be treated as superannuated and that his service subsisted and continued. There was a further prayer for permanent injunction restraining the defendants from interfering with and obstructing t...
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