Kolkata Court August 1978 Judgments
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Gobind Sugar Mills Ltd. Vs. Commissioner of Income-tax, Central-i
Court: Kolkata
Decided on: Aug-24-1978
Reported in: [1979]117ITR747(Cal)
Dipak Kumar Sen, J.1. Gobind Sugar Mills Ltd., the assessee, had been carrying on business of running a sugar mill. Under a deed of lease executed on the 30th August, 1969, it obtained a lease of another sugar factory at Matihari in consideration of an annual rental of not less than Rs. 25 lakhs for a period of five years. For the execution of the said deed, the assessee had to incur some expenditure on account of stamp fees, registration charges, solicitor's fees, etc., which aggregated Rs. 54,824. In the assessment year 1971-72, the relevant previous year ending on the 30th June, 1970, the assessee in its assessment to income-tax claimed deduction of the said amount as a revenue expenditure incurred for the purpose of business. The ITO rejected the said claim on the ground that the same had been incurred for acquiring the right to run a factory on lease and, therefore, the expenditure was of a capital nature.2. Being aggrieved, the assessee preferred an appeal. The AAC, following a d...
Aluminium Company of America Vs. Joint Controller of Patents and Desig ...
Court: Kolkata
Decided on: Aug-23-1978
Reported in: AIR1979Cal210
Salil K. Roy Chowdhury, J.1. This is an appeal under Section 116 of the Patents Act from an order refusing an application for patent under Section 15(2) of the Patents Act. The facts of the case shortly are as follows :2. On the 4th September, 1972, the appellant filed an application for grant of patent in respect of an alleged invention relating to chemical process and products. Original objection was taken by the Controller of Patents to the said application on the ground that the complete specification filed related to more than one invention. Consequently the appellant filed a further application under Section 16 of the Patents Act in respect of an invention already disclosed in the complete specification filed in respect of the first mentioned application. The said application under Section 16 related to lobular Aluminium Chloride and was filed on the 80th October, 1975. The Controller's office objected to the said claims Nos. 1 to 8 of the said complete specification as being not...
NatsIn India Private Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-22-1978
Reported in: [1980]121ITR672(Cal)
Dipak Kumar Sen, J. 1. M/s. Natsin India Private Ltd., the assessee, is a private limited company. In the assessment year 1971-72, the relevant previous year ending on the 31st March, 1971, the assessee claimed deduction of Rs. 38,600 being remuneration paid to its directors. The ITO found that compared to the previous year, there was an increase in the turnover of the assessee by only Rs. 10,000 against which the directors' remuneration has been correspondingly increased by Rs. 10,000. It was also found that the business showed a negligible profit of Rs. 81. The ITO held that such increase of the directors' remuneration was unreasonable and disallowed the same to the extent of Rs. 6,600.2. Being aggrieved, the assessee preferred an appeal from the said order. It was contended before the AAC that the ITO had ignored the contribution by the principal of the assessee, a foreign company, of amounts aggregating to Rs. 73,000 as against Rs. 30,000 received in the immediately preceding year....
Kedar Nath Goenka and ors. Vs. Superintendent of Central Excise and or ...
Court: Kolkata
Decided on: Aug-22-1978
Reported in: 1979CriLJ421,1978(2)ELT538(Cal)
P.C. Borooah, J.1. The five petitioners and the opposite party No. 3 are Directors of Messrs Premier Irrigation Equipment (Private) Limited having its registered office at 17/1C Alipore Road, Cakutta-27 and its factory at Boral in the District of 24 Parganas. The Company is licensed under the Central Excise Rules to manufacture aluminium tubes from aluminium strips.2. On March 10, 1978 the Superintendent of Central Excise Centralised Preventive Organisation, Calcutta filed a petition of complaint in the court of the Chief Judicial Magistrate, Alipore, 24 Parganas against the petitioners and the opposite party No. 3 alleging inter alia, that on November 10, 1974 when officers of the Centralised Preventive Organisation visited the factory of the company at Boral and verified the stock of aluminium pipes lying in the approved store room, they detected a shortage of 30,688.5 meters of pipes of different sizes valued at Rupees 10,78,498.57 p. and involving Central excise duty of Rs. 441,399...
B.M. Gupta Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-21-1978
Reported in: (1979)ILLJ168Cal
G.N. Roy, J.1. In this Rule the petitioner challenges the legality and validity of the award dated 4th June, 1976 passed by the learned 4th Industrial Tribunal, West Bengal in Case No. VIII--243/69, G.O. No. 3223-I. R dated 2nd of July, 1976, Messrs. East India Commercial Co. Pvt. Ltd. v. B.M. Gupta. The petitioner's case is that the petitioner was a clerk of M/s. East India Commercial Co. Pvt. Ltd. and he had been rendering his services as clerk to the said company for long 22 years and sometime in the afternoon of 29th December 1967 the wholetime Director-in-charge of the company told the petitioner that the company intended to close down its Export Department to which the petitioner was then attached and as such his service was no longer required by the company and the company for the said alleged reason terminated the service of the petitioner illegally and wrongfully without giving the petitioner any notice as required in law and without paying the petitioner retrenchment compensa...
The Additional Collector of Customs and anr. Vs. India Steamship Compa ...
Court: Kolkata
Decided on: Aug-17-1978
Reported in: 1978CriLJ1673
Sankar Prasad Mitra, C.J.1. This is an appeal from a judgment of Dipak Kumar Sen, J. delivered on an application under Article 226 of the Constitution on January 11, 1977. The petitioner which is the respondent before us had asked for a Writ in the nature of certiorari for production of records of certain proceedings before the Additional Collector of Customs and of his order dated the 23rd August, 1975, so that the said Order might be set aside, cancelled or quashed. A Rule was issued by this Court and the Learned Trial Judge has made the Rule absolute to some extent. The facts briefly are that a vessel called 'S. S. Indian Resolve' arrived at the Port of Calcutta from the United Kingdom on the 8th October, 1974. On its way to Calcutta it touched Continental ports, Bombay, Colombo, Madras and Visakhapatnam. She was carrying a quantity of cargo imported for delivery at different Indian ports including the Port of Calcutta.2. As usual the vessel was carrying bonded stores in charge of P...
Tarai Tea Co. Pvt. Ltd. Vs. Life Insurance Corporation of India and or ...
Court: Kolkata
Decided on: Aug-16-1978
Reported in: AIR1979Cal84,82CWN1115
Sankar Prasad Mitha, C.J.1. This appeal is directed against an order of Sabyasa-chi Mukharji, J. dated the 17th March, 1978. By this order the learned trial Judge held that the plaintiff in the suit was liable to pay the court-fees for the sum of Rs- 10,000/-within a specified time. In defaut, the suit was to stand dismissed with costs. It appears that Sm. Maitroyi Mishra the defendant No. 7 in the suit had made an application, inter alia, for an order that court-fees payable by the plaintiff be assessed at Rs. 10,000/-and the plaintiff be directed to pay the deficit court-fees of Rs. 9,991-75 within a week and in default, the suit be dismissed with costs. There was also a prayer for taking the plaint off the file. The learned trial Judge had decided the question of court-fees but with regard to the other prayers, he has said that the applicant would be at liberty to urge and take the points involved at the hearing of the suit.2. In this appeal, therefore, we are primarily concerned wi...
Commissioner of Income-tax Vs. East India Development Co. (P.) Ltd.
Court: Kolkata
Decided on: Aug-16-1978
Reported in: [1979]120ITR655(Cal)
C.K. Banerji, J.1. This reference arises out of the I.T. assessment of M/s. East India Development Co. (P.) Ltd., the assessee, for the assessment year 1965-66, the relevant previous year being the year ending on the 31st March, 1965. The facts found by and/or admitted before the Tribunal are shortly as follows : 2. The assessee, a company, carries on business of share dealings. It also has income by way of commission from managing agency and from subletting a portion of its office premises at No. 9, Brabourne Road, Calcutta. The assessee is a lessee of the said premises at an annual rent of Rs. 42,000. A portion of the said premises is Sub-let by the assessee to M/s. Kusum Products Ltd., a company managed by the assessee, and another portion thereof is Sub-let to Standard General Assurance Co. Ltd. In 1963, the assessee instituted a suit for ejectment of its Sub-tenant, Standard General Assurance Co. Ltd. The suit was ultimately settled and the said Sub-tenant surrendered and vacated ...
Pranab Kumar Mukherjee and ors. Vs. Yusuf Ali Bhar and ors.
Court: Kolkata
Decided on: Aug-16-1978
Reported in: 1979CriLJ95
ORDERB.N. Maitra, J.1. Pursuant to an order of the Division Bench of this Court passed on 18-12-1974, a proceeding under Section 145 of the Criminal Procedure Code was drawn up with regard to plots Nos. 63 and 234. In the Title Suit No. 23 of 1963 pending in the court of the 1st Subordinate Judge, Alipore, Shri Pranab Kumar Mukherjee and Shri Dilip Kumar Mukherjee were appointed Receivers in respect of the disputed tank fisheries, which are locally known as Kankarasuti, Sonatala, Jhoro-khali and Bantra. On 28-12-1077, the learned Magistrate perused the petition submitted by Pranab Kumar Mukherjee, and fixed 29-12-1977 as the next date stating that the petition be sent, to the Officer-in-Charge, Barasat, for investigation and report and necessary action by that date. On 29th December last, he stated that in view of a lot of disturbances of public tranquillity, which had arisen basically due to Shri Pranab Kumar Mukherjee being Receiver of his own property, he discharged him from that po...
Mst. Zulekha Begum (Khatoon) Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-10-1978
Reported in: [1981]129ITR560(Cal)
Dipak Kumar Sen, J.1. This reference under the I.T. Act, 1961, arises out of the assessment of Mst. Zulekha Begum (Khatoon), the assessee, in the assessment year 1963-64, for which the relevant previous year was the financial year 1962-63.2 .The facts found and/or admitted in the proceedings are as follows : On September 14, 1964, the assessee filed her voluntary return for the relevant assessment year showing an income of Rs. 10,294. Pursuant thereto, the ITO issued to the assessee a notice under Section 143(2) of the Act. Thereafter, on September 7, 1967, the assessee filed another return, stated to be a revised return in respect of the same assessment year, showing an income of Rs. 18,429. The income was shown to have been derived from house property and leasehold property. The assessee contended that on April 18, 1962, she had purchased both the ownership as also a perpetual leasehold right in respect of the permises Nos. 21 and 22, Colootola Street, Calcutta, for a total considera...
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