Kolkata Court September 1978 Judgments
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Smt. Jnanada Debi Vs. Nath Bank Ltd. (In Liquidation)
Court: Kolkata
Decided on: Sep-18-1978
Reported in: AIR1979Cal246
Ramendra Mohan Datta, J.1. This appeal has been preferred from the Judgment and decree dated Dec. 1, 1969 passed by Ghose, J. dismissing the suit filed by the plaintiff appellant Jnanada Debi. The suit was for rescinding a portion of the consent decree dated July 24, 1953 passed in Extraordinary Suit No. 13 of 1945, (Sri Bejoyananda Bhowmic v. Jnanada Debi).2. The said Extraordinary Suit was originally filed at Alipore by one Bejoyauanda Bhowmic for self and for other share-holders of Nath Bank Ltd. against the appellant herein being Title Suit No. 71 of 1944. In that Suit Bejoyananda asked for setting aside and/or cancellation of a conveyance dated July 6, 1943 whereby the appellant purchased premises Nos. 358A, 358B and 348D, Southern Avenue now known as 13A and 13B, Lake Temple Road and 3B, Dr. Satyananda Boy Boad, Calcutta (hereinafter culled the suit premises) for Nath Bank Ltd. (In Liquidation).3. The said Nath Bank Ltd. was directed to be wound up by an order dated May 8, 1950.4...
Bestobell (India) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-18-1978
Reported in: [1979]117ITR789(Cal)
Dipak Kumar Sen, J. 1. The facts found and/or admitted in these proceedings are shortly as follows :Bestobell (India) Ltd., Calcutta, is the Indian subsidiary of M/s. Bells' Asbestos & Engineering (Holdings) Ltd., a non-resident company incorporated in the United Kingdom. At the material period the assesses was engaged in executing a contract awarded by Barauni Oil Refinery, a Government of India undertaking. In executing the said contract the funds of the assessee to the extent of over Rs. 24 lakhs became blocked. In the circumstances, the assessee approached its parent company for a loan of 37,500 being about Rs. 5 lakhs in Indian currency at that time. The foreign principal company agreed to advance the amount to the assessee and in its letter dated the 14th January, 1965, wrote to the assessee as follows : 'With reference to your application for financial assistance, we conefirm that this company would agree to make you an interest-free loan of Rs. 5 lakhs ( 37,500) for a period of...
Commissioner of Income-tax Vs. Katras Jharia Coal Co. Ltd.
Court: Kolkata
Decided on: Sep-15-1978
Reported in: [1979]118ITR6(Cal)
Dipak Kumar Sen, J.1. The assessee is a colliery company and carries on the business, inter alia, of raising coal. In the assessment year 1964-65, the relevant previous year being the year ended on the 31st January, 1964, the assessee claimed deduction of expenses for removal of overburden in its mines where extraction of coal was carried on by what is known as opencast method and/or quarry method. The ITO disallowed the claim holding that such expenses were of capital nature. Being aggrieved thereby the assessee preferred an appeal. It was contended before the AAC that where coal was extracted by open-cast method in places where coal seam was near the surface, it was absolutely necessary to remove the overburden for reaching the coal seam. The expenditure incurred on such removal did not result in any enduring benefit as the process had to be repeated immediately in the neighbouring are as such contentions were not controverted and the AAC accepted the same. 2. From the order of the A...
Khaitan and Co. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-15-1978
Reported in: [1979]118ITR728(Cal)
Sen, J. 1. The facts found and/or admitted in these proceedings are, inter alia, as follows :Khaitan & Co., a firm of solicitors, are the assessee. The assessment year involved is 1969-70 and the corresponding previous year is the one ended on the 31st October, 1968. At the material time the assessee had a current account in the National & Grindlays Bank Ltd., Church Lane, Calcutta. From the weekly statement for the period from the 26th December to the 29th December, 1967, sent by the said bank it was noticed by the assessee that a sum of Rs. 30,000 had been wrongly debited. On an enquiry it was found that the amount had been drawn against a cheque made payable self or bearer. On investigation it was found further that an unknown person had forged the signature of Shri P.K. Khaitan, one of the partners of the assessee, and had withdrawn the money from the bank.2. By its letter dated the 8th January, 1968, the assessee called upon the bank to credit the said sum back to the account and ...
Sashikant T. Mehta Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-11-1978
Reported in: 1979CENCUS117D,1979(4)ELT5(Cal)
B.N. Maitra, J.1. It has been stated that on the 7th February, 1975 at about 2-15 P.M. a batch of Customs Officers searched the shop room of M/s. Thakorlal Hiralal and Co. at premises No. 9, B.B.D. Bag (East) Calcutta. Pursuant to that search some contraband primary gold and diamonds, for which proper account was not found to have maintained and whose possession could not be satisfactorily explained, were seized. The same were reasonably believed to be smuggled goods. The accused nos. 1 and 2 are the employees of the firm and the accused nos. 3 and 5 are its partners. On the footing of that complaint the petitioner was proceeded against under section 85 of the Gold Control Act and under section 135 of the Customs Act. Against the issue of process the present Rule was obtained by the petitioner, who is said to be one of the partners of that firm.2. It has been contended on behalf of the petitioner that in the petition of complaint no necessary averment has been made so as to attract the...
Commercial Tax Officer and ors. Vs. Jasodalal Ghosal Private Ltd
Court: Kolkata
Decided on: Sep-08-1978
Reported in: [1979]44STC31(Cal)
Chittatosh Mookerjee, J. 1. Respondent No. 1 at the material time was a registered dealer under theBengal Finance (Sales Tax) Act, 1941. It had been carrying on a business iniron and steel. On 30th September 1971, the Commercial Tax Officer, JorasankoCharge, passed an assessment order under Section 11(1) of the aforesaid Act inrespect of the returns submitted by respondent No. 1 for the four quartersending the last day of December, 1967. The Commercial Tax Officer, by the saidorder, in computing the net taxable turnover of respondent No. I, haddisallowed deduction from its gross turnover for the aforesaid four quartersthe purported sales amounting to Rs. 31,64,682 to certain registered dealers,although respondent No. 1 had produced the declaration forms allegedly grantedby the said buyers. Respondent No. 1, being aggrieved by the said decision,had preferred an appeal under Section 20(1) of the Bengal Finance (Sales Tax)Act, 1941. The Assistant Commissioner, Commercial Taxes, North Circ...
Subhas Chandra Kamalia Vs. the State of West Bengal
Court: Kolkata
Decided on: Sep-08-1978
Reported in: 1979CENCUS120D
ORDERJyotirmoyee Nag, J.1. This Rule is directed against a proceeding under Gold Control Act, 1968 pending before the learned Sub-divisional Judical Magistrate, Contai, being Case No. 3360 of 1975 against the petitionerUnder Sections 27(1) and 41(b) of the Gold Control Act, 1968 punishable Under Section 85(1) of the said Act and also for violation of Section 55 of the Gold Control Act punishable Under Section 87 of the said Act.2. The facts of the case leading to the framing of the charges are as follows:- On 19th of February, 1974, there was a search of the petitioner's shop named and styled 'Messrs. Gangamoni Jewellers' and certain gold articles were seized by the Officerconducting the search. On 20.2.74 the residence, of the petitioner was searched and some gold articles were seized. On 28.2.74 the petitioner's locker at Contai Co-operative Bank Ltd. was searched and some ornaments were seized. After the seizure, the petitioner was asked to show cause and an adjudication proceeding ...
Kantilal and Bros. and anr. Vs. Ramarani Debi and ors.
Court: Kolkata
Decided on: Sep-07-1978
Reported in: AIR1979Cal152
R. Bhattacharya, J. 1. This is an appeal by Messrs Kantilal and Brothers and the Vulcan Insurance Co. Ltd. against the award made by the Motor Accidents Claims Compensation Tribunal for Calcutta and 24-Parganas in favour of the respondents before us who were the petitioners before the Tribunal below.2. The facts giving rise to the claim of the petitioners before the Tribunal are required to be briefly stated. One Anurup Chandra Banerjee, a retired District and Sessions Judge of the State of Bihar aged about 72 years was knocked down by a private Ambassador car which was running at a great speed without giving any signal or sounding any horn. After the victim had been run over by the car, the driver did not slow down the speed but ran away without making any attempt for rendering medical aid to the injured. As a result thereof the victim died. The driver of the offending car was convicted and sentenced under Section 304-A of the I.P.C. The heirs and successors of the deceased were Ramar...
Arvind Exports Private Ltd. Vs. Kamani Engineering Corporation Ltd.
Court: Kolkata
Decided on: Sep-07-1978
Reported in: AIR1979Cal109
ORDERSabyasachi Mukharji, J. 1. This is an application for stay of suit No, 130 of 1978. There was an arbitration clause in the contract dated the 22nd Sept. 1972. The said arbitration clause was as follows:--'10. In the event of any dispute or differences arising between us during the continuance of this agreement or thereafter, the same shall be decided by Arbitration in Bombay in accordance with the provisions of the Arbitration Act, 1940 or any statutory modification thereof in force for the time being.'2. The plaintiff has instituted this suit on the 3rd Feb. 1978 alleging that by and under an agreement dated the 22nd Sept. 1972, namely the agreement which contained the arbitration clause, the plaintiff agreed to render its services as mentioned in the said agreement. Thereafter the plaintiff has set out the terms and conditions to the said agreement and the plaintiff has further alleged that in pursuance of the said agreement the plaintiff had duly started rendering services and ...
Smt. Gurdev Kaur Vs. Rash Behari Das
Court: Kolkata
Decided on: Sep-07-1978
Reported in: AIR1978Cal547
Monoj Kumar Mukherjee, J.1. For personal injuries sustained in a motor accident, Sri Rash Behari Das, the respondent herein, filed an application under Section 110-A of the Motor Vehicles Act, 1939 (hereinafter referred to as the Act) before the Motor Accident Claims Tribunal for Calcutta and 24 Paraganas (hereinafter referred to as the Tribunal) claiming a sum of Rs. 84,000/- as compensation from the owner and insurer of the offending vehicle, the appellant Nos. 1 & 2 respectively in this appeal.2. The claimant's case was that on April 12, 1971 at about 3 p.m. while he was inspecting his lorry No. WBQ 3041, which was being repaired in the Automobile Welding Shop of Dulal Das situated near the junction of Diamond Harbour Road and Government Quarters thoroughfare, a passenger Bus bearing No. WBR 2837 then plying on Route No. 3B came from north along Diamond Harbour Road and while taking turn towards the Government Quarters Road in a terrific speed and without blowing any horn, came over...
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