Kolkata Court December 1979 Judgments
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Madan Murari Verma Vs. Choudhuri Charan Singh and anr.
Court: Kolkata
Decided on: Dec-11-1979
Reported in: AIR1980Cal95,84CWN145
ORDERSabyasachi Mukharji, J. 1. The petitioner in this application is a citizen of India. In his application filed under Article 226 of the Constitution on 3rd of September 1979 he has asked for a rule nisi upon the two respondents to show cause under what authority the respondent no. 1 and his colleagues resolved to advice the President to dissolve the Lok Sabha on 20th of August, 1979 and also a rule nisi upon the respondents to show cause why writ or order or direction in the nature of quo warranto should not be issued calling upon Choudhuri Charan Singh to show cause why he should not be removed from the office of the Prime Minister. The petitioner also prays for an ad interim order of injunction restraining the respondent no. 1 from functioning as the Prime Minister of India till the disposal of the petition. After the application was filed it came up in the list on the 4th of September 1979 and instead of issuing a rule nisi I directed the respondents to file affidavits and the r...
Commissioner of Income-tax Vs. L.H. Hall
Court: Kolkata
Decided on: Dec-11-1979
Reported in: [1980]123ITR738(Cal)
Sankar Prasad Mitra, C.J. 1. This is a reference under Section 236(1) of the I. T. Act, 1961. The respondent is not appearing. Since the question involved is a matter of first impression, we requested Mr. R.N. Bajoria to appear before us as amicus curiae to assist the court. At the outset we express our gratitude to Mr. Bajoria and his learned junior, Mr. Samir Chakraborty, for the assistance they have given to this court in interpreting the relevant provisions of the Act.2. The assessee is a technician employed by M/s. Breco Ropeways Ltd. who are represented in India by M/s. Gillanders Arbuthnot & Co. Ltd.3. The assessee came to India on August 22, 1961, as a technician within the meaning of Section 10(6)(vii)(b) of the Act.4. It is convenient at this stage to set out the entire provisions of Section 10(6)(vii) in order that we may properly appreciate the views taken by the respective tax authorities. Section 10(6)(vii) runs thus:'Incomes not included in total income.--In computing th...
Koppers India Pvt. Ltd. Vs. Bal Raj Chawla and ors.
Court: Kolkata
Decided on: Dec-10-1979
Reported in: AIR1980Cal173
Ramendra Mohan Datta, J.1. This appeal arises from the judgment and order dated 23rd August, 1974 of Sabyasachi Mukharji, J. passed in an application under Section 34 of the Arbitration Act, 1940. The learned Judge has by an order stayed the suit, being Suit No. 530 of 1970 filed by the appellant herein, in terms of prayer (a) of the petition. Regarding the defendants Nos. 2 and 3 the learned Judge ordered that the stay, as against the said defendants 2 and 3 was to be operative only during the pendency of the arbitration proceeding between the petitioner and the respondent No. 1 and it was only after the completion of the said arbitration proceeding that the respondent No. 1 would be at liberty to proceed with the suit herein being No. 530 of 1970 as against the said two defendants.2. The matter arises out of a sub-contract which was sought to be given in favour of the respondent No. 1 Balraj Chawla by and on behalf of the appellant herein. There were two contracts and the second cont...
Marybong and Kyel Tea Estates Ltd. (Since Amalgamated with Duncan Agro ...
Court: Kolkata
Decided on: Dec-07-1979
Reported in: [1981]129ITR661(Cal)
Sankar Prasad Mitra, C.J.1. This is a reference under Section 256(1) of the I.T. Act, 1961. The assessment year is 1967-68. The relevant previous year ended on December 31, 1966. The assessee's business is manufacture and production of tea. In 1964, a fire broke out in the assessee's factory resulting in, according to the statement of the case, 'the damage and/or destruction of some assets'. These assets were covered by fire insurance policies. The assessee received under the policies a total sum of Rs. 6,15,507.2. The original cost of the assets 'destroyed by fire ' was Rs. 1,20,463. The written down value was Rs. 23,821.3. The ITO treated Rs. 96,642 (Rs. 1,20,463--Rs. 23,821) as profit under Section 41(2) of the I.T. Act, 1961. This sub-section of Section 41, inter alia, provides that where any building, machinery, plant or furniture which is owned by the assessee and which was or has been used for the purposes of business is destroyed and the moneys payable in respect of such buildi...
Abani Chowdhury Vs. the State
Court: Kolkata
Decided on: Dec-07-1979
Reported in: 1980CriLJ614
B.N. Maitra, J. 1. One Haradhan Banerjee, an ex-employee of the Union Co-operative Insurance Society Ltd., gave an information to the police. On 7-10-1969, the police recorded an F. I. R. Investigation was taken up and then on 11-2-1976, charge-sheet was submitted against one P. K. Roy Chowdhury, the then Claims Officer of that Company, in respect of offences under Sections 120B, 409, 467, 471, 477/109 I. P. C. before the Chief Metropolitan Magistrate. He made a confession before the Presidency Magistrate, Calcutta. P. K. Roy Chowdhury applied for tendering him pardon and also for being examined as an approver. The defence raised an objection. On 28-8-1976, the learned Additional Chief Metropolitan Magistrate granted him pardon and directed his examination under Section 306(4) Cr. P. C., 1973. He was examined and cross-examined before the Chief Metropolitan Magistrate. Then on 14-2-1979, he was committed to sessions by rejecting the defence contention that no such commitment could be m...
Goombira Tea Co. P. Ltd. Vs. Income-tax Officer, A-ward and ors.
Court: Kolkata
Decided on: Dec-04-1979
Reported in: [1980]125ITR260(Cal)
M.M. Dutt, J. 1. In these appeals, the appellants, who are tea companies, have challenged the propriety of a direction given by the learned single judge while making the rules nisi obtained by the appellants on their applications under Article 226 of the Constitution absolute.2. The appellants are all assessees under the I.T. Act, 1961. They were being assessed by the ITO, A-Ward, Karimgunj, Assam. The Central Board of Direct Taxes, in exercise of its power under Section 127 of the I.T. Act, 1961, by its order dated June 30, 1973, transferred the cases of the appellants from the ITO, A-Ward, Karimgunj, to the ITO, Central Circle XXXIII, Calcutta. The appellants being aggrieved by the said order of transfer moved this court under Article 226 of the Constitution and obtained the rules nisi out of which these appeals arise. They also obtained an interim order under which all further proceedings were stayed. On December 19, 1973, the interim order was varied by P.K. Banerjee J. at the inst...
Asstt. Collector of Central Excise/Gold Control Officer and ors. Vs. N ...
Court: Kolkata
Decided on: Dec-04-1979
Reported in: 1985(21)ELT81(Cal)
Murari Mohan Datt, J.1. In this appeal the appellants, who are the authorities under the Gold (Control) Act, 1968, have challenged the propriety of the judgment of A. K. Mookherjee, J. whereby the learned Judge made the Rule Nisi issued on the application of the respondent Nil Kanta Dey under Article 226 of the Constitution, absolute and quashed the impugned notice to show cause issued under Section 79 of the said Act.2. The respondent is a licensed dealer in gold. On March 22, 1973, the customs officers searched the godown and the dwelling house of the respondent. On such search they recovered 10 pieces of gold sovereigns and one piece of gold rod from the bed-room of the respondent, but nothing was, however, recovered from the shop. The respondent was absent from his house at that time. One Sakshi Gopal Dey, the brother-in-law (wife's brother) of the respondent, made a statement to the effect that the gold sovereigns belonged to the house and were the gifts of the respondent's father...
Friends' Bureau Vs. the Corporation of Calcutta
Court: Kolkata
Decided on: Dec-03-1979
Reported in: AIR1980Cal57
Sudhindra Mohan Guha, J.1. This is an appeal by the applicant Friends' Bureau under Order 21 Rule 100 which lost in both the Courts.2. The case of the petitioner was that it entered into possession of the property in dispute at holding No. 1 Shankaripara Ghat Lane, Kotrung P. S. Uttarpara in the District of Hooghly by virtue of a licence granted by one G. Paul in November, 1960. The petitioner had been possessing the suit property by manufacturing bricks therein. It was in uninterrupted peaceful continuous use, of enjoyment and possession of the entire land in question. Such possession was openly and adversely to the interest to its owner Corporation of Calcutta. Thus the petitioner claimed to have acquired right, title and interest on the principle of adverse possession in the suit land along with the structures, buildings, godown. garages staff quarters standing thereon, G. Paul who granted licence had at that time no manner of right, title and interest in the suit land and he was no...
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