Kolkata Court August 1979 Judgments
Kalyan Lahiri Vs. the State
Court: Kolkata
Decided on: Aug-28-1979
Reported in: 1980CriLJ484
N.C. Mukherji, J.1. Criminal Appeal No. 441 of 1973 arises out of Special Court Case No. 6 of 1967 against an order of conviction and sentence passed by Shri S. K. Ghosh, Judge, Special Court, Nadia, dated 30-7-73 under Section 409 I. P. C. sentencing the appellant to suffer r. i. for 2 years and to pay a fine of Rs. 8.000/-, in default, to suffer r. i. for another term of 2j years. Criminal Appeal No. 442 of 1973 arises against an order of conviction and sentence passed in Special Court Case No. 1 of 1968 passed by Shri S. K. Ghosh, Judge, Special Court, Nadia, dated 31-7-73 sentencing the appellant to suffer r. i. for 2 1/2 years and to pay a fine of Rs. 1200/- in default, to suffer r. i. for another term of 3 years. The accused was also sentenced to suffer r. i. for one year under Section 468 I. P. C. on each of the two counts, and to pay fine of Rs. 500/- on each of the two counts, in default, to suffer r. i. for another term of 3 months on each count. It was ordered that the subst...
Tag this Judgment!Mathurdas Govardhandas Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Aug-24-1979
Reported in: [1980]125ITR470(Cal)
Dipak Kumar Sen, J.1. The facts and the proceedings leading up to the present reference are as follows :Mathurdas Govardhandas, the assessee, is a partnership-firm which carries on business as general merchants and bankers and also as the managing agents of a company named Metal Distributor Ltd. up to April, 1965. The assessee was constituted by a deed of partnership dated the 17th December, 1963, with three partners, namely, Govardhandas Binani, Ghanshyamdas Binani having 2/5ths share each and Sm. Padma Binani, the wife of Ghanshyamdas, having 1/5th share, respectively, in the said partnership. The said deed did not provide for the continuation of the said partnership in the event of the death of any of the partners.2. During the assessment year 1966-67, the relevant accounting period being the year ending on the 24th October, 1965, the said Govardhandas Binani died on the 19th April, 1965. On the 7th May, 1965, another deed of partnership was executed by the surviving partners, namel...
Tag this Judgment!Dayalal N. Shah Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-23-1979
Reported in: 1983(12)ELT235(Cal)
B.N. Maitra, J.1. The case for the prosecution is that on the 6th April, 1974 a group of Customs Officers belonging to the Collectorate of Customs, Calcutta, searched a two-roomed flat on the second floor of the premises No. 49, Ezra Street, Calcutta. The accused was a tenant of that flat and he was then absent. The search was made under orders of authorisation which had been issued under the Customs Act and Gold (Control) Act. In a bedroom of that flat an almirah there was the key of which was supplied by the wife of the accused. After the almirah was opened with that key, primary gold bars, gold coins, gold ornaments and other articles were found and they were seized because the wife of the accused could not give any satisfactory evidence to explain the lawful possession thereof. The Customs Officers opened a locker in the joint names of the accused and of his wife at the Brabourne Road Branch of the Oriental Bank of Commerce. From that locker gold ornaments and gold sovereigns were ...
Tag this Judgment!Bhagaban Biswas Vs. Bejoy Singh Nahar
Court: Kolkata
Decided on: Aug-22-1979
Reported in: AIR1980Cal70
Sankar Prasad Mitra, C.J.1. This Full Bench Reference have been made by a Bench consisting of Pradyot Banerjee and B. N. Maitra, JJ. under Chapter VII, Rule 3 of the Appellate Side Rules. Two questions have been referred to the Full Bench. These questions are: (1) Whether a notice under Section 114-A of the Transfer of Property Act is to be given if the ground on which the ejectment is prayed for is under Section 13 (1) (b) of the West Bengal Premises Tenancy Act, 1956, that is, if a tenant or a person residing in the premises has done any act contrary to the provisions of clauses (m), (o) and (p) of Section 108 of the Transfer of Property Act, 1882? (2) Whether the decision of the Division Bench reported in : AIR1977Cal122 (Mahasukrai Ramrichpal v. Kishori Charan Law) was correctly decided? 2. The appellant was a tenant under the plaintiff in respect of the upper western flat on the first floor of premises No. 3/B, European Asylum Lane, now named as Abdul Halia Lane. A decree for evi...
Tag this Judgment!Dilaver Khan Rahim Khan Co. (Pvt.) Ltd. and ors. Vs. the State and anr ...
Court: Kolkata
Decided on: Aug-22-1979
Reported in: 1980CriLJ268
B.N. Maitra, J.1. The case for the prosecution is that on 4-12-1971, Dr. H. S. Mondal, Food Inspector, inspected the godown of the accused No. 1, Dilaver Khan Rahim Khan & Co. (Pvt.) Ltd., at 9/4, Mtmshigunge Road, Calcutta. He found that tea was stored and exposed for sale as an article of food. He served a notice and took samples of tea after observing all the legal formalities. He seized and sealed 750 gms. of tea kept in 25 gunny bags. He also seized and sealed about 500 kgs. and 600 grams of materials which could be used as an adulterant of tea. He sent one of the samples of tea to the Public Analyst, who reported the same to be adulterated. Then the written consent of the Health Officer, Corporation of Calcutta, was obtained. It has been alleged that the accused No. 2 is the Director and the accused No. 3 the seller and godown keeper.2. Two charges were framed against the three accused. The first one is under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954, f...
Tag this Judgment!Protiva Mukherjee Vs. Shyamsundar Nandy and anr.
Court: Kolkata
Decided on: Aug-21-1979
Reported in: AIR1980Cal208
Padma Khastgir, J.1. This suit has been filed by the plaintiff against the defendants for a decree for Rs. 3615/-, possession of a portion of premises No. 7, Nawab Lane, Calcutta; alternatively an enquiry into damages etc. 2. The plaintiff's case is that by a conveyance dated 29th of December, 1962 the plaintiff purchased premises No. 7, Nawab Lane, Calcutta and became full owner thereof. According to the plaintiff, on April 15, 1959 the original defendant, Jyotindra Nath Nundy and the defendant No. 2 wrongfully entered into and trespassed in the said premises. The plaintiff had been successful in getting part possession of a portion of the premises after the said purchases. But the portion now under the possession of the defendants as trespassers is required to be recovered from the defendants by obtaining a decree to the effect in this suit. On 26th of August, 1963 the plaintiff called upon the original defendant and the defendant No. 2 to quit, vacate and deliver up vacant possessio...
Tag this Judgment!Gobinda Ballav Chakraborty Vs. Biswanath Mustafi and ors.
Court: Kolkata
Decided on: Aug-17-1979
Reported in: AIR1980Cal143
G.N. Ray, J.1. Appeal against the Order of Sri S. K. Mukherjee, Additional District Judge of Second Court at Alipore in Misc. Appeal No. 262 of 1975, dated the 25th day of March 1976, reversing the order of Sri H. Banerjee, Munsiff, First Court at Sealdah, dated the 31st day of March, 1975.2. This appeal arises out of the judgment dated 25th of March, 1976, passed by the learned Additional District Judge, Second Court, Alipore, in Misc. Appeal No. 262 of 1975, reversing the Judgment and order being Order No. 35 dated 31st of March, 1975, passed by the learned Munsif, First Court, Sealdah, in Misc. Case No. 217 of 1974.3. It appears that Title Suit No. 208 of 1966, of the 1st Court of the learned Munsif at Sealdah was decreed and the said decree was put to execution. In the said execution proceeding, an objection under Section 47 of the Code of Civil Procedure was made by the judgment-debtor respondent Biswanath Mustafi inter alia contending that the decree passed in the said Title Suit...
Tag this Judgment!Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.
Court: Kolkata
Decided on: Aug-16-1979
Reported in: [1981]130ITR710(Cal)
C.K. Banerji, J. 1. The appellant, M/s. Jiyajeerao Cotton Mills Ltd., a public company, derived profits and gains from several industries owned by it, one of which was a chemical factory known as Saurashtra Chemicals, situate at Porbander, where during the previous year relevant to the assessment year 1966-67, soda ash was manufactured. 2. There is no dispute that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits and gains attributable to the business of manufacture and production ofsoda ash under Paragraph F of Part I of the First Schedule to the Finance Act, 1965. 3. The appellant had at first filed its income-tax return for the assessment year 1966-67, without claiming the said special rebate under Paragraph F of Part I of the First Schedule to the Finance Act, 1965, in respect of its profits and gains attributable to the business of manufact...
Tag this Judgment!Rai Bahadur G.V. Swaika Estate P. Ltd. and ors. Vs. M.N. Tewari and or ...
Court: Kolkata
Decided on: Aug-08-1979
Reported in: (1980)16CTR(Cal)75,[1980]126ITR310(Cal)
Chittatosh Mookerjee, J. 1. The Life Insurance Corporation of India was previously the owner of premises No. 4A, Pollock Street, Calcutta, which contained 17 cottahs, 10 chittaks and 30 square feet of land together with several structures standing on portions thereof. The LIC had issued advertisement inviting offers for purchase of the said premises on 30th December, 1974. The LIC had agreed to sell the said premises toB. K. Chirimar, who was the karta of a Hindu undivided family, or his nominee for Rs. 5,04,077 or Rs. 29,000 per cottah whichever was more subject to a marketable title being made out by the vendors. Thereafter, B. K. Chirimar had nominated petitioner No. 1 as the purchaser of the said premises under the aforesaid agreement. On July 30, 1973, the LIC executed a conveyance in favour of petitioner No. 1 transferring the said premises for a consideration of Rs. 5,12,333.30. 2. On 18th February, 1974, the IAC of Income-tax, Acquisition Range-I, as the Competent Authority iss...
Tag this Judgment!Sm. Gayatri Bala Ghosh and anr. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-08-1979
Reported in: AIR1980Cal161
Sankar Prasad Mitra, C.J.1. This reference has been made by a Bench consisting of S. K. Mukherjea and Sudhamay Basu, JJ. under Chapter II, Rule 1, Sub-rule (ii) of the Appellate Side Rules.2. The question referred to us is as follows:'Are transfers made by raiyats after the 5th day of May 1953 but before the 10th of April, 1956 which is the date on which Chapter VI of the West Bengal Estates Acquisition Act, 1953, came into force as provided in the notification made under Section 49 of the said Act hit by Section 5A of the said Act?'3. The appellant No. 1 purported to sell 12.81 acres of land to her brother, Amal Kumar Roy. on the 31st March, 1956. On this date she also executed a registered deed of gift in favour of her son, Shri Asit Kumar Ghose, in respect of 9.44 acres of land.4. The Revenue Officer started an enquiry under Section 5A of the West Bengal Estates Acquisition Act, 1953 as to the bona fides of the transfer. By his order dated the 15th November, 1957 in Case No. 287/1, ...
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