Kolkata Court February 1979 Judgments

Sm. Kalimoyee Ghosh and ors. Vs. Narendra Nath Ghosh and ors.

Court: Kolkata

Reported in: AIR1979Cal222

Sudhindra Mohan Guba, J. 1. This is an appeal against the judgment and decree passed by Shri N. Bhattacharyya, learned Additional District Judge, Second Court, Howrah reversing the decision of Sri S.N. Burman, learned Munsif, Third Court, Howrah in Partition Suit No. 208 of 1972.2. Plaintiffs alleged that their request for an amicable partition was turned down bythe defendants and as such they were obliged to commence the suit on the following aver-meats:3. The suit property appertaining to a Jama of Rs. 15-12-9 originally belonged to two brothers Nafar Chandra Ghosh and Berharam Ghosh in equal shares. Becharam died leaving his widow Atarmoni as the sole heir. Nafar died leaving his sons Fakir Chandra, Chandi Charan and Nakur Chandra. After the death of Atarmoni. the half share of Becharam devolved on his three nephews as stated before. Thus they began to possess the entire properry jointly. Chandi Charan died without any issues. His share, therefore, devolved on his two brothers Fakir...

Amit Mukherjee Vs. Sm. Bibhabati Dasi and ors.

Court: Kolkata

Reported in: AIR1979Cal344,83CWN500

M.M. Dutt, J.1. The only question that is involved in this appeal is whether an equitable mortgage by deposit of title deeds created by an undischarged insolvent is legal and valid.2. One Benoy Krishna Ghatak, since deceased, who was the owner of the disputed property, which is a four-storied building, being premises No. 151E, Raja Dinendra Street, Calcutta was declared an insolvent on Aug. 6, 1953 by the Court of the District Judge at Alipore, 24-Parganas, in Insolvency Case No. 14 of 1952. After he was declared an insolvent, he mortgaged the disputed property by way of equitable mortgage in favour of the plaintiff on Sept., 23, 1953 to secure repayment of a loan of Rupees 14,500/-. In the Insolvency case, the Official Receiver was appointed the Receiver of the estate of the insolvent. A scheme for composition was filed bv the insolvent and it was accepted by the said Court on June 16, 1955. The Official Receiver was directed by the Insolvency Court to give effect to the scheme of com...

Kumar Financing Corporation Vs. Commissioner of Income-tax, Central

Court: Kolkata

Reported in: [1980]122ITR192(Cal)

Dipak Kumar Sen, J. 1. The controversy in this reference is in respect of the registration of Messrs. Kumar Financing Corporation, Calcutta the assessee, which is a partnership firm. The facts found and/or admitted areas follows: The assessee was originally constituted by a deed executed on the. 7th December, 1957. On the 30th July, 1961, Anandilal Poddar, one of the partners, died and thereafter a new deed was executed on the 1st August, 1961, whereby the legal representative of the deceased partner was inducted into the firm. The other partners and their shares remained unaltered.2. In respect of the assessment year 1962-63, by an application dated the 23rd May, 1963, filed under Section 184(7) of the I.T. Act, 1961, the partners of the firm as constituted by the earlier deed applied for continuation of the firm's registration for the period from the 1st April, 1961, to the 31st July, 1961, and by another application dated the 12th March, 1962, un.der Section 26A of the Indian I.T. A...

The Bengal National Textile Mills Ltd. Vs. C.T.A. Pillai, Jt. Secretar ...

Court: Kolkata

Reported in: 1979CENCUS319D,1979(4)ELT664(Cal)

ORDERSabyasachi Mukharji, J.1. In this application under Article 226 of the Constitution, there are three petitioners. First one is the Company and the petitioners Nos. 2 & 3 are the Directors of the said Company, The petitioners challenge in this application mainly on order of the Central Government passed in revision on 14th July, 1977 which was communicated to the petitioners on 11th August, 1977. In order to appreciate the challenge, it is necessary to narrate a few facts. The petitioner No. 1 is a public limited company and has its mill at Birati in the district of 24 parganas near Calcutta and, inter-alia, carries on business as manufacturers of woollen worsted synthetic yarns of various types and also as manufacturers of woollen, art silk and other fabrics of various kinds. Item No. 18 of the First Schedule to the Central Excises and Salt Act, 1944 called Central Excise Tariff which was in force during the relevant period, that is to say, in 1974 was as follows:18. Rayon and Syn...

Union of India (Uoi) Vs. Deben Adhicary

Court: Kolkata

Reported in: AIR1979Cal230,83CWN426

M.M. Dutt, J. 1. These five appeals arise out of Arbitration Cases Nos. 24, 26 and 27 of 1972. All these cases have been disposed of by the learned Arbitrator appointed under Section 19 of the Defence of India Act, 1939 by one common judgment and award.2. It appears that a total quantity of 6.79 acres of land of Mouza Banspole in the district of 24-Parganas, were requisitioned on April 25, 1942 by the Government under Sub-rule (1) of Rule 75A of the Defence of India Rules, 1939. Thereafter, the land was permanently acquired on Aug. 1, 1946 under Sub-rules (2) and (3) of Rule 75A on behalf of the Central Government, Ministry of Defence, for the purpose of Baigachhi Air Field. The acquired land consisted of Danga,Doba, Garden, Bastu and Sali land. The Collector assessed the final compensation for the acquired land at the rate of Rs. 35/- per bigha. The referring claimant, Debendra Nath Adhicary purchased 17.64 acres of land of the said Mouza including the acquired land by five registered...

Commissioner of Income-tax Vs. Bankim Chandra Dutt

Court: Kolkata

Reported in: [1979]118ITR456(Cal)

Dipak Kumar Sen, J.1. This reference arises out of the assessment of Bankim Chandra Dutt, the assessee, in the assessment year 1961-62, the relevant accounting period being 1367 B.S. During the material period the assessee had constructed two floors of a house at Howrah and he contended that the cost of such construction being Rs. 18,000 had been met out of his savings of earlier years. This was not accepted by the ITO, who estimated such cost at Rs. 45,000 and added the same to the income of the assessee as income from undisclosed sources. On appeal, the AAC reduced the addition to Rs. 25,000. From the order of the AAC an appeal was preferred by the revenue and a cross-objection was filed by the assessee. The Tribunal modified the order of the AAC and revised the addition to a sum of only Rs. 10,000.2. In the meantime, the ITO had initiated penalty proceedings and had referred the matter to the IAC on the 16th December, 1965. In the said proceedings the assessee, relying on the decisi...

Naba Krishna Chakrabarty Vs. Calcutta State Transport Corporation and ...

Court: Kolkata

Sabyasachi Mukherjee, J.1. In this application 22 employees of the Calcutta State Transport Corporation claim that they are being wrongfully reversed from the posts of cashiers to the posts of conductors. There is no dipute that a conciliation proceeding is pending between the parties on the question of permanent absorption of the petitioners in the post of cashiers and on their claim for arrears of salary for working as cashiers. The petitioners, it is indisputable, were substantively appointed conductors. The petitioners have not been able to show any notification or order or communication appointing the petitioners as cashiers. It is true that industrial adjudication is pending in the form of conciliation proceeding and Section 33(1)(a) of the Industrial Disputes Act, 1947 enjoins that during the pendency of any conciliation proceedings before a conciliation officer, no employee shall in regard to any matter connected with the dispute alter to the prejudice to the workman concerned ...

Aparna Kumar Dhargupta Vs. United Industrial Bank Ltd.

Court: Kolkata

Reported in: (1979)ILLJ478Cal

1. The plaintiff was appointed by the defendant-Bank in or about 1949 as a Senior Assistant. In his application dated 20th June, 1944, the plaintiff had given his age as 'about 30 years'. The letter of appointment contained the following terms:Mr. Aparna Dhar Gupta Dated214-A, Kali Charan 23rd July,Ghose Road, Dum Dum, 1949Calcutta.Dear Sir,With reference to your application and interview with the undersigned, you are hereby offered the post of a senior assistant at the Bank on a salary of Rs. 175 per mensem with effect from Saturday, the 23rd July, 1949.Yours faithfully, Sd/- Illegible Director-in-Charge.2. The plaintiff accepted the said offer. Subsequently he was promoted to the position of a Branch Manager and in June, 1960, he was posted in the Ballygunge Branch of the defendant-Bank.3. On 7th June, 1965 the defendant directed the plaintiff to retire with immediate effect. The said letter is set out below:P.D. No. 8D.D. No. 3From : No. P & C 26/45United Industrial Bank Ltd.,7, Wel...

Sahiram Chowdhury Vs. Sm. Laxmi Devi Goel

Court: Kolkata

Reported in: AIR1980Cal128

ORDERMonjula Bose, J.1. Sahiram Chowdhury theplaintiff, instituted this Suit for self and as Karta of a Mitakshara joint Hindu family carrying on business under the name and style of 'Sahiram Mahabir Prosad' claiming a decree for Rs. 47,500/- as arrears of rent, for the period December 1, 1973 to June 30, 1975, Rs. 3,800/- as interest and costs.2. The case in the plaint is that the defendant is a monthly tenant under the plaintiff in respect of a portion of premises No. 9, Rishi Bankim Chandra Road, Calcutta (hereinafter referred to as the said premises) at a rent of Rs. 2,500/- per month according to the English Calendar commencing from November 16, 1973 under terms and conditions recorded in an agreement dated January 31, 1974. It is alleged that the defendant paid rent in respect of the said premises from Nov. 16, 1973 to November 30, 1973, but failed to pay further rent from December, 1973 to June 1975. Apart from arrears of rent for the said period the plaintiff also claims a furt...

Commissioner of Income-tax (Central) Vs. General Assurance Society Ltd ...

Court: Kolkata

Reported in: [1980]121ITR727(Cal)

Dipak Kumar Sen, J.1. This reference arises out of the income-tax assessment of General Assurance Society Ltd., Calcutta, the assessee, in the assessment year 1957-58, the relevant previous years being the one ended on the 31st December, 1956. The facts found and/or admitted in these proceedings are as follows : Till 1956, the assessee carried on business as acomposite insurer, and life insurance was part of its business. Under theLife Insurance (Emergency Provisions) Ordinance, 1956, all life insurance business vested in the Central Government on the 19th January, 1956, pending nationalisation thereof. Such business was ultimately nationalised under the Life Insurance Corporation Act, 1956, on the appointed date, i.e., the 1st September, 1956. As a result, the life insurance business carried on by the assessee was taken over with effect from the said date and under Section 16 of the Life Insurance Corporation Act the assessee was paid a compensation of Rs. 5,95,764.2. In the assessmen...