Kolkata Court March 1979 Judgments
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Controller of Estate Duty Vs. Annaraj Mehta and Deoraj Mehta
Court: Kolkata
Decided on: Mar-23-1979
Reported in: [1979]119ITR544(Cal)
Dipak Kumar Sen, J. 1. The present reference, arises out of levy of estate duty on the estate of Shri Bastimal Mehta, who died on the 15th March, 1968. The accountable persons, Annaraj Mehta and Deoraj Mehta, are the sons of the deceased. The controversy is over the computation of the value of the 20% share of the deceased in a firm named 'Ashok Foundry and Metal Works', as a partner. The partnership which commenced its business on and from the 1st January, 1967, was constituted by a deed dated the 30th December, 1966, and, inter alia, provided as follows :' (17) That on the death or the retirement of any partner, the partnership business shall not be dissolved but it shall continue to be carried on with or without the legal heirs or representatives of the deceased partner who may be taken into partnership in his place on such terms and conditions as may be determined by the parties concerned.'2. The Asst. CED computed the value of the deceased's share in the said firm by taking into a...
Tinkari Mondal and ors. Vs. Block Development Officer, Joynagar-1 and ...
Court: Kolkata
Decided on: Mar-20-1979
Reported in: AIR1980Cal7,83CWN738
ORDERSalil Kumar Datta, J.1. In this Rule the petitioners are claiming that their case for settlement of the railway surplus land within the station limits should also be considered by the Railway authorities. The case is that they had taken settlement of lands which appears to be annual settlements from the Block Development Officer acting on behalf of the Railways and had been in possession of such lands by cultivation on payment of licence fees on renewals. All of a sudden the Block Development Officer expressed his inability to renew the licence as no instruction had been issued to him from the Railways. In this state of affairs the petitioners have approached the Court for issuance of appropriate writ directing the respondents, the Railway authorities, who admittedly own these lands, for granting licenses to them for cultivation of such lands and, not distribute the lands to anybody else other than the petitioners. These lands are situate near and around Bahara Station of the East...
Abhimanyu Kumar Roy Vs. Nanak Ram Agarwalla ors.
Court: Kolkata
Decided on: Mar-20-1979
Reported in: 1979CriLJ1103
ORDERMonoj Kumar Mukherjee J1. This Rule is directed against a final order passed under Section 145(6) of the Code of Criminal Procedure, 1973 (hereinafter referred to as the Code) by the learned Executive Magistrate, Calcutta.2. On 18-10-78 the petitioner Abhimanyu Kumar Ray filed an application before the learned Executive Magistrate, Calcutta praying for an order under Section 144(2) of the Criminal P.C. restraining Nanakram Agarwala, the opposite party No. 1 herein, from disturbing the peaceful possession of the petitioner in respect of a room on the top floor of premises No. 12, Nirmal Lohia Lane, P. S. Burrabazar, which, according to the petitioner was in his peaceful possession and from which Nanakram was trying to oust him by force. On the same day, Nanakram filed a similar application praying for an order under Section 144(2) of the Code restraining the petitioner and others from disturbing his possession in respect of the self same room. The learned Magistrate sent both the p...
Indian Cable Company Ltd. Vs. Plastic Products Engineering Company and ...
Court: Kolkata
Decided on: Mar-19-1979
Reported in: AIR1979Cal370
ORDERPadma Khastgir, J. 1. This is an application taken out by the plaintiff, Indian Cable Company Limited for an order of injunction restraining the defendant No. 1, Messrs. Plastic Products Engineering Company from making any demand and/or receiving any payment under the bank guarantee dated May 12, 1977 and/or taking any steps for performance of the said Bank guarantee. The petitioner has also asked for an order of injunction restraining the defendant No. 2, Punjab National Bank from making any payment or releasing any money under or in terms of the said Bank guarantee. 2. The petitioner's case shortly is that in the year 1973 Messrs, plastic Products Engineering Co. filed a writ application in the Gujarat High Court contending, inter alia, that its products including PTFE tape were not liable to excise duty. Indian Cable purchased from Messrs. Plastic Products Engineering Company goods including PTFE tape of the total value of Rs. 17,73,031.36 between June, 1374 and May, 1977. On J...
Asst. Controller of Estate Duty, a Ward, and Others Vs. Ashok Singh.
Court: Kolkata
Decided on: Mar-16-1979
Reported in: [1980]124ITR587(Cal)
OF SINGLE JUDGEAMIYA KUMAR MOOKERJI J. (24-9-73) - The petitioner is the karta of a joint Mitakshara Hindu family, consisting of himself and his brother. On February 6, 1957, the father of the petitioner, Ganga Singh, died intestate. At the time of death of his father, both the petitioner and his brother were minors. One Prannath Shegal, a maternal uncle of the petitioner, and his brother moved an application in the City Civil Court at Calcutta some time in March, 1967, for appointment of guardian of the minors and the said maternal uncle was appointed as guardian in August, 1968. Jamuna Singh, a paternal uncle of the minors, preferred an appeal in this court being appeal from Original Order No. 642 of 1968. A Division Bench of this court by its order dated September 7, 1970, disposed of the said appeal, holding, inter alia, that in the interest of the minors concerned, the appointment of Prannath Shegal would continue until December 9, 1970, when the elder of the said two minors, nam...
Saranan Mondal and anr. Vs. Bejoy Bhushan Ghosh
Court: Kolkata
Decided on: Mar-15-1979
Reported in: AIR1979Cal174
ORDERD.C. Chakravorti, J.1. This Rule is directed against order dated April 5, 1976 of the learned Additional District Judge, Birbhum, whereby the learned District Judge dismissed the appeal preferred from order dated May 21, 1974 made by the learned Munsif, at Dubrajpur.2. The present petitioner made before the said learned Munsif an application under section 8 of the West Bengal Land Reforms Act, 1955 with a view to enforcing his right of pre-emption and the case made out in the said application under Section 8 is that the opposite party No. 2 Bhanubala Dassi by a registered Kobala dated July 20, 1973, (corresponding to 4th Shravan 1380 B.S.) transferred to O.P. No. 1 for a consideration of Rs. 1499/-plots Nos. 2055, 2048 and 2076 under Khatian No. 109 within Mouza Simlakuri under P.S. Dubrajpur in the district of Birbhum, that the petitioner is the owner of Plot No. 2109 which is adjacent to said Plot No. 2055 having the longest common boundary with the land transferred, that the pe...
Titagarh Jute Factory Co. Limited Vs. Sriram Tiwari
Court: Kolkata
Decided on: Mar-15-1979
Reported in: (1979)ILLJ495Cal
ORDERD.C. Chakravorti, J.1. This Rule is directed against Order No. 26 dated August 28, 1978 made by the learned Munsif, 4th Court at Sealdah, while disposing of one preliminary issue, namely, whether the suit was maintainable.2. The learned Munsif found that the suit was maintainable and the defendant on being aggrieved by the impugned order made the present application under Section 115 of the Code of Civil Procedure.3. The facts relevant, for our purposes may briefly be stated as follows:The plaintiff-opposite party was an employee of the defendant-petitioner, namely, the Titagarh Jute Factory Co. Ltd. No. 1 Mill, (hereinafter referred to as the factory). The factory by a letter dated June 30, 1977 intimated the plaintiff that he would be retiring on Aug. 1, 1977, on completion of the age of superannuation which was 58 years as per Clause 14(c) of the Standing Orders. The plaintiff wrote to the factory in reply to the said letter stating that his date of birth was August 20, 1922 an...
Satyendra Chunder Ghose Vs. Wealth-tax Officer and ors.
Court: Kolkata
Decided on: Mar-14-1979
Reported in: [1980]126ITR102(Cal)
Bimal Chandra Basak, J.1. In this application under Article 226 of the Constitution of India, the petitioner is praying for an appropriate writ directed against letters dated 29th March, 1976, being' annex. 'G' to the petition, and 31st August, 1976, being annex. 'J', to the petition, issued by respondent No. 2, i.e., the Assistant Valuation Officer, and the purported reference alleged to have been made by respondent No. 4, i.e., the WTO, ' K ' Ward, for determining the fair market value of the property at 16/2, Raja Santosh Road, Calcutta.2. The facts of this case so far as they are relevant for the purpose of determination of the case herein are as follows :According to the petitioner, he constructed a house on a portion of 16/1, Raja Santosh Road, which has been numbered as 16/2, Raja Santosh Road (hereinafter referred to as the ' said house property '), in the year 1961-62, at a cost of Rs. 1,48,706. In the assessment year 1963-64, the WTO, District III(4), ' E ' Ward, Calcutta, ac...
Jugal Kishore Popli and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Mar-14-1979
Reported in: [1979]44STC283(Cal)
A.N. Banerjee, J. 1. In this rule, the four petitioners, who are partners of M/s. Jugal Kishore Popli and Company, carrying on its business at 118, Mahatma Gandhi Road, Calcutta, and which firm is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, pray for quashing of a proceeding pending against them in the court of the learned Metropolitan Magistrate, 14th Court, Calcutta.2. On 15th October, 1976, the police submitted a challan against the petitioners on their failure to deposit the security deposit of Rs. 15,000 within 7 days from the date of the service of the memo issued by the Additional Commissioner of Commercial Taxes, West Bengal, under Section 7(4a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, and thereby committing an offence under Section 22(1)(b) of the aforesaid Act. On the basis of such challan, the learned Additional Chief Metropolitan Magistrate, before whom it was filed, took cognisance against the petitioners and, subsequently, the case was trans...
State of W.B. Vs. Dwijendra Chandra Sen
Court: Kolkata
Decided on: Mar-14-1979
Reported in: AIR1979Cal182
Sudhindra Mohan Guha, J. 1. The present revision arises out of an application by the State of West Bengal for substitution of the wife, son and daughter of the sole respondent Dwijendra Chandra Sen after setting aside abatement on condoning the delay.2. On or about 27th June, 1964, the First Appeal No. 154 of 1965 was presented in this Court along with twelve other analogous Land Acquisition appeals being Nos. F.A. 151 to 163 of 1965. The appeal in question arose out of L.A. Case No. 315 of 1963 and was preferred against the Judgment and decree dated 31-3-1964 passed by Sri S. K. Bhattacherjee, District Judge, Burdwan. 3. On 18-2-1966 a Rule was issued by this Court and their Lordships directed the present petitioner to deposit the decretal amount in the Court below within six weeks in default the rule would stand dismissed. On 28-7-1966 their Lordships were pleased to discharge the rule. 4. From the Lawzima report dated 6-10-1977 which was communicated subsequently to the office of th...
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