Kolkata Court April 1979 Judgments
Sm. Annapurna Chatterjee Vs. Sm. Sabita Guha and ors.
Court: Kolkata
Decided on: Apr-27-1979
Reported in: AIR1979Cal338,83CWN783
M.M. Dutt, J.1. This Rule is at the instance of the plaintiff and it is directed against order No. 18 dated June 27, 1978 of the Additional District Judge, 7th Court, Alipore. By the said order, the learned Additional District Judge dismissed the application of the petitioner under Section 151 of the Code of Civil Procedure praying for the restoration of the appeal dismissed for non-prosecution.2. The predecessor-in-interest of the petitioner filed a suit for partition being Title Suit No. 54 of 1963 in the 7th Court of the Subordinate Judge, Alipore, for partition by metes and bounds of the disputed property. The said suit was valued at Rs. 8,000/-. A preliminary decree was passed on April 11, 1963. Thereafter, a Commissioner for partition was appointed. He submitted his report on June 29, 1970. The final decree was passed on May 26, 1971 on the basis of the Commissioner's report. In the final decree, it was stated that the suit was valued at Rs. 24,000/-. That was obviously a mistake...
Tag this Judgment!National Planning and Construction Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-27-1979
Reported in: [1980]122ITR197(Cal)
Dipak Kumar Sen, J.1. The only controversy in the present reference is whether the assessee is an ' industrial company ' within the meaning of Section 2(8)(c) of the Finance Acts, 1974 and 1975, and as such liable to be taxed at a concessional rate.2. The facts found and/or admitted in the proceedings are, inter alia, as follows: In the assessment years involved, i.e., 1974-75 and 1975-76, the previous years having ended on the 31st March of 1974 and 1975, respectively, the ITO taxed the assessee at the rate of 65% for income-tax and at the rate of 5% thereon for surcharge. Being aggrieved the assessee preferred appeals and contended before the AAC that, though it was a manufacturing and processing company within the meaning of Section 194(4) of the I.T. Act, 1961, the ITO had treated the assessee as a trading company and charged tax at the rate applicable to the latter class of companies. It was contended further that, as the assessee was mainly engaged in processing and manufacturing...
Tag this Judgment!Latika Co-operative Housing Society Ltd. and ors. Vs. Commissioner, Co ...
Court: Kolkata
Decided on: Apr-26-1979
Reported in: AIR1980Cal17,83CWN829
ORDERG.N. Ray, J.1. In the instant Rule the petitioners challenge the legality and validity of the notice and/or letter dated 5/7-6-1976 and pray for writs directing the respondents namely the Corporation of Calcutta and its officers to forthwith issue in favour of the petitioner No. 1, a Co-operative Housing Society, sanction or permission to execute work in accordance with the plan submitted on June 26, 1974. The petitioners also pray for quashing and/or cancelling the impugned order of refusal of the plan for sanction dated June 26, 1974 as contained in the afore-said Memo of the Corporation of Calcutta dated 5/7th June, 1976 and also a notice under Section 41G of the Calcutta Municipal Act dated July 15, 1976. The petitioners also pray for other appropriate writs in the nature of prohibition and also suitable directions restraining the respondents from giving any effect or further effect to the said memo of refusal and the said notice under Section 416 of the Calcutta Muincipal Act...
Tag this Judgment!N.K. Agarwal Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-26-1979
Reported in: [1980]124ITR371(Cal)
C.K. Banerji, J.1. In this reference tinder Section 256(2) of the I.T. Act, 1961, at the instance of N. K. Agarwal, the assessee, the Tribunal has drawn up a statement of case and has referred the following questions of law for the opinion of this court : '1. Whether the Tribunal was correct in confirming the order of the Income-tax Officer ignoring the affidavit of Govind Saran Agarwal which was filed before the AAC and admitted by him 2. Whether the order of the Tribunal in confirming the conclusion of the ITO that the assessee had purchased the winning tickets from the real holders is based on no material evidence and is perverse ?' 2. The material facts found or admitted in these proceedings are as follows : 3. In the assessment year 1972-73, for which the relevant previous year ended on the 31st March, 1972, the assessee claimed that Rs. 64,913 being winnings on horse racing from seven jackpots and four trebles were his receipt of a casual and non-recurring nature and exempt from ...
Tag this Judgment!Gift-tax Officer, c Ward Vs. Venesta Foils Ltd.
Court: Kolkata
Decided on: Apr-26-1979
Reported in: [1980]124ITR660(Cal)
Salil Kumar Datta, J.1. This is an appeal against the judgment and order dated February 21, 1973, passed by T. K. Basu J., whereby the rule obtained by the respondent on an application under Article 226 of the Constitution was made absolute. According to its case, the petitioner-respondent, a company, was incorporated under the laws of the United Kingdom as a subsidiary of Venesta Ltd., a company similarly incorporated, for the purpose of acquiring its foil business (hereinafter referred to as ' the undertaking ') with an authorised share capital of 100 divided into 100 shares of 1 each. Out of the said shares, 2 shares as fully paid up were issued to Venesta Ltd. and the remaining shares were unissued. By and on the basis of an agreement dated December 31, 1959, the respondent purchased the undertaking as a going concern for consideration and under the terms and conditions mentioned therein. In pursuance of the agreement, the assets were taken over at their book value plus 8,63,000 be...
Tag this Judgment!Nahoum E. Nahoum Vs. Dr. (Miss) S. Mitter
Court: Kolkata
Decided on: Apr-25-1979
Reported in: AIR1979Cal314
ORDER1. There are two applications before me for transfer of two suits; one filed before Sealdah Court and the other before Howrah Court, to this Court under Clause 13 of the Letters Patent. From the facts it would appear that series of proceedings have been taken in respect of a School named Jewish Girls School having its office at 63, Park Street, Calcutta. One Dr. (Miss) Subha Mitter was appointed principal of the said school and thereafter serious allegations were made by the members of Board of Management of the said School against Dr. (Miss) Subha Mitter for mismanagement, defalcation of accounts and appointment of a person to post of Vice-principal not properly qualified, with ulterior motive so on and so forth. Ultimately Dr. (Miss) Subha Mitter was removed from the said post which entailed numerous suits and proceedings in this court and in other courts. A list of the said proceedings are given in the petition itself. Ultimately the matter went up to the Supreme Court of India...
Tag this Judgment!Mrs. Rose Simpson Vs. Binimoy Biswas
Court: Kolkata
Decided on: Apr-23-1979
Reported in: AIR1980Cal214
Monjula Bose, J. 1. The suit instituted by Rose Simpson the petitioner under the Indian Divorce Act is primarily for a declaration that her marriage with the respondent is a nullity. The parties profess the Christian religion. In the petition it is, inter alia, alleged that at the time of the impugned marriage on May 7th, 1955, the respondent represented to the petitioner that his prior marriage with the petitioner's eldest sister Agnes Simpson had been lawfully dissolved. Subsequently, in a suit for divorce on charges of adultery, initiated by the petitioner against her husband being Suit No. 9, 1973 (Mrs. Rose Biswas v. Binimoy Biswas) she came to know that the prior marriage of her eldest sister with her husband, the present respondent had not been dissolved. On advice the petitioner obtained leave to withdraw the said suit with liberty to institute appropriate proceedings. The present suit was caused to be filed thereafter. It is contended that inasmuch as the said prior marriage o...
Tag this Judgment!Jiban Roy Choudhury Vs. Sm. Taramoyee Debi
Court: Kolkata
Decided on: Apr-20-1979
Reported in: AIR1979Cal339
1. This is an appeal against a decree of reversal. The plaintiff along with her sister Radharani instituted the suit on March 23, 1973 for recovery of possession of portion of the ground floor of premises No. 221/6A, Rash Behari Avenue, P.S. Ballygunge, Calcutta which defendant held as a monthly tenant at a monthly rent of Rs. 90/- per month payable according to English calendar month. The suit property belonged to Satish Chandra Banerjee since deceased and the tenancy was created by him. By a will Satish, who was childless, bequeathed the said property to his wife Niharika in life interest, thereafter to Taramoyee, wife of his brother's son Abani, in life interest and thereafter to her sons absolutely. He also bequeathed premises No, 221/6B, Rash Behari Avenue for life to his wife Niharika, thereafter to daughter Radharani wife of his brother's son Dharani, also for life and thereafter to her sons absolutely.2. Niharika predeceased her husband and on the death of Satish Chandra Banerj...
Tag this Judgment!Arrah Sasaram Light Railway Company Ltd. (In Voluntary Liquidation) an ...
Court: Kolkata
Decided on: Apr-20-1979
Reported in: [1982]52CompCas326(Cal)
Salil K. Roy Chowdhury, J.1. This is an application under Section 446 read with Section 518(1)(b) of the Companies Act, 1956, for a transfer of the Title Suit No. 564 of 1978 (District Board, Rohtas v. Arrah Sasaram Light Railway Company Ltd.) pending in the Sub-Judge's Court of Sasaram and other consequential orders.2. The present application was moved on the 8th of January, 1979, and an ad interim order of injunction restraining the respondents. District Board, Rohtas, its servants and agents from taking any step in the said title suit pending in the Sub-Judge's Court at Sasaram was passed. Thereafter, the parties appeared and filed their affidavits.3. The facts shortly are that by an agreement dated 15th of October, 1909, between the then District Board of Sahabad and Martin & Company Ltd., for and on behalf of Arrah Sasaram Light Railway Company Ltd., the latter company was to be formed for the construction and erection of tramways or light railways between Arrah and Sasaram. On th...
Tag this Judgment!Bavaji and Motibhai Vs. Inspector of Central Excise and ors.
Court: Kolkata
Decided on: Apr-19-1979
Reported in: 1979CENCUS352D,1979(4)ELT282(Cal)
M.N. Roy, J.1. The petitioner, Messrs. Bavaji and Motibhai (hereinafter referred to as the said firm), which is registered under the Indian Partnership Act and has its registered office at No. 4, Rup Chand Roy Street, Calcutta, has impeached an order in Annexure 'F', passed by the Central Board of Excise and Customs, claiming the same amongst other to be contrary to law and passed on erroneous interpretation of Rule 147 of the Central Excise Rules, 1944 (hereinafter referred to as the said Rules), framed under the provisions of Central Excises and Salt Act, 1944 (hereinafter referred to as the said Act).2. The said firm is a dealer in Tobacco and carries on business at Calcutta and other places in India and holds Central Excise Licences for both duty paid and non-duty paid Tobacco. For the said business, the said firm has a private bended warehouse at No. 171A, Mahatma Gandhi Road, Calcutta, which they at all material times have used and still are using, for storage of non-duty paid Bi...
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