Kolkata Court June 1980 Judgments
Bhagaban Roy and ors. Vs. First Land Acquisition Collector and ors.
Court: Kolkata
Decided on: Jun-23-1980
Reported in: AIR1981Cal67,1980(2)CHN135,85CWN59
ORDERBimal Chandra Basak, J. 1. In this application under Article 226 of the Constitution of India the petitioners are challenging an order of the respondents dated the 11th January, 1979 whereby the land mentioned in the order has been requisitioned under the provisions of Sub-section (1) of Section 3 of the West Bengal Land (Requisition and Acquisition) Act. 1948, (hereinafter referred to as the 1948 Act). 2. The said Act came into force in 1948. It was a temporary Act. The life of the said Act was extended from time to time by way of amendment of the Act Ultimately it expired on the 31st Mar., 1977 without any further extension being made before such expiry. On the 30th of April, 1977, there was a Presidential Rule and thereafter on the 7th June, 1977, there was an Ordinance which was replaced by the West Bengal Land (Requisition and Acquisition) Re-enactment Act, J977, (hereinafter referred to as the 1977 Act). It is a very short Act and may be set out herein below. West Bengal Act...
Tag this Judgment!Alokendra Nath Mitter Vs. Asstt. Secy., Public Works Dept., Govt. of W ...
Court: Kolkata
Decided on: Jun-23-1980
Reported in: AIR1980Cal320
ORDERDipak Kumar Sen, J.1. Alokendra Nath Mitter, the petitioner herein, applied to the Public Works Department, Salt Lake Branch, Government of West Bengal for allotment of a plot of land under the Salt Lake City Extension Scheme. By a letter dated the 11th August, 1975, the Assistant Secretary, Public Works Department, Government of West Bengal on behalf of the Governor offered a plot measuring about 5 cottahs in Sector I/II of the Salt Lake township for demise to the petitioner on lease for 999 years on the following conditions :--(a) The petitioner would pay a premium or salami at the rate of Rs. 7000/-per cottah.(b) The petitioner would deposit 50% of the said premium or salami as earnest money with the Reserve Bank of India Calcutta within a specified time and submit to the Government the receipted challan along with a formal application by way of unconditional acceptance of the terms of the proposed lease.(c) The balance 50% of the premium or salami would be payable within two m...
Tag this Judgment!Thakur Sankar Prosad Singh Vs. Ganesh NaraIn Brizlal Ltd. and ors.
Court: Kolkata
Decided on: Jun-19-1980
Reported in: AIR1980Cal324
THE COURT Salil K. Roy Chowdhury, J. 1. This is an application for setting aside an award inter alia on the ground that the award is alleged to have been made beyond time.2. Mr. Gour Roy Chowdhury, appearing for the petitioner submitted in his usual fairness that the award being out of time and the arbitrator being functus officio the award must be said to be bad and must be set aside. Whereas, Mrs. Puspa Choucharia appearing for the respondent pointed out to a letter written by both the parties which is annexed to the affidavit of Niranjan Lal Todi affirmed on the 14th day of May, 1980, at page 43 being the affidavit in opposition filedon behalf of the respondent which is set out hereunder :'26th July, 1979 In the Matter of ArbitrationBetween Messrs. Ganesh Narayan Brijlal Ltd.v. Thakur Sankar Prasad Singh and Ors. As agreed in the meeting held on 11th April 1979 we confirm in writing the extension of time for the Arbitrator to make and publish the award. The time of the Arbitrator to...
Tag this Judgment!Munda Builders Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Jun-12-1980
Reported in: AIR1980Cal278
ORDERSalil K. Roy Chowdhary, J.1. This is an application for setting aside the award dated the 22nd of September, 1978. The petitioner entered into a contract dated the 25th of January, 1965, with the defendant represented by the General Manager, South Eastern Railway, for certain construction work upon the terms and conditions contained in the said agreement. The said agreement contained the usual arbitration clause in Railway Contracts. As disputes arose regarding the claim of the petitioner and in spite of invoking the arbitration clause the respondent did not act and, therefore, the petitioner made an application under Section 20 of the Arbitration Act, 1940, at Ranchi in the Subordinate Judges' Court being Transfer Suit No. 140 of 1974. The said application was dismissed in or about June, 1976, on the ground that the Ranchi Court had no jurisdiction. Thereafter, the petitioner instituted an application under Section 20 of the Arbitration Act, 1940, before this Court and by an orde...
Tag this Judgment!Commissioner of Income-tax (Central) Vs. Assam Oil Co. Ltd.
Court: Kolkata
Decided on: Jun-11-1980
Reported in: [1982]133ITR204(Cal)
Sabyasachi Mukharji, J.1. Under Section 256(1) of the I.T. Act, 1961, this reference has been made for the year 1960-61. It appears that on the 25th January, 1962, the assessee wrote a letter to the assessing ITO explaining therein, according to the assessee, the management charges paid by the assessee to the parent company in London. On the 5th March, 1962, the assessee-company by a letter replied to the query made by the ITO at the time of the original assessment for furnishing details regarding the various items including the London office management expenses. The company in the said letter referred to its earlier letter dated 25thJanuary, 1962, which we have mentioned hereinbefore. On the 17th March, 1962, the original assessment was made by one Sri G. P. Gupta, who was, at that time, the ITO and in the said order the total income computed was Rs. 3,62,36,092. Subsequently, the Rajasthan High Court in the case of CIT v. Gotan Lime Syndicate , a decision to which we will presently r...
Tag this Judgment!S.A.Q. Hashmi Vs. the State and anr.
Court: Kolkata
Decided on: Jun-11-1980
Reported in: 1980CriLJ1030
ORDERN.C. Mukherji, J.1. This rule arises on an application under Section 482 of the Cr.P.C. and is for quashing of criminal proceeding in Case No. C 1398 of 1979 pending before the Metropolitan Magistrate, 17th Court, Calcutta including the order dated 3-8-1979 issuing summons against the petitioner under Section 409 of the I.P.C.2. On 3-8-1979 a.complaint was filed by the opposite party No. 2 describing him as a partner in respect of the business of Customs Clearing and Forwarding Agent etc. in the name and style of M/s. New India Corporation. It is alleged by the complainant that since the early part of 1078 the petitioner behaved in a manner prejudicial to the interest of the firm and the complainant and three instances were stated as overt acts constituting the offence under Section 409 of the I.P.C. After examining the complainant and the two other witnesses the learned Chief Metropolitan Magistrate by the order dated 3rd Aug. 1979 summoned the petitioner under Section 409 of the...
Tag this Judgment!Smt. Ganeshi Devi Rami Devi Charity Trust Vs. Commissioner of Income-t ...
Court: Kolkata
Decided on: Jun-11-1980
Reported in: [1969]71ITR696(Cal)
CHATTEJEE J. - The two question which have been referred to his court are as follows :'(1) Whether, on a true construction of the deed of trust dated 15th September, 1941, the trust in question was a public religious and charitable trust and as such the income of the trust is exempt under section 4(3)(1) of the Income-tax Act, 1922 (2) If the answer to question No. 1 is in the negative, whether the Tribunal was right in holding that section 41 of the Indian Income-tax Act, 1922, was application and the assessment of tax was to be made at the maximum rate ?'The first point refers to the deed itself and, therefore, let me refer to the deed which is printed at page 20 of the paper-book. The deed provides as follows :'To Have And to Hold the said premises set out in the schedule hereunder written unto the said Protapmull Bagaria, Ranglal Bagaraia, Gangadhar Bagaria, Indra Chand Bagaria and Onkarmull Jhoonjhoonwalla upon the trusts and for the purposes hereinafter mentioned, viz :(a) The na...
Tag this Judgment!Commissioner of Income-tax Vs. C. Ratan and Co. and S.N. Agarwalla
Court: Kolkata
Decided on: Jun-10-1980
Reported in: (1980)18CTR(Cal)173,[1981]128ITR39(Cal)
Sudhindra Mohan Guha, J. 1. This reference at the instance of the Commissioner of Income-tax, West Bengal-II, under Section 256(1) of the I.T. Act, 1961, relates to the assessment year 1964-65, for which the relevant previous year ended on Dewali, 1963.2. M/s. C. Ratan & Co., a partnership firm, had entered into a contract with one Sri S. N. Agarwalla to carry on the business of import/export, the latter having a half share. This was claimed to be a joint venture which was also accepted by the income-tax authorities in the earlier years and the respective shares were assessed in the hands of the firm as well as of Sri S. N. Agarwalla separately as shares from a joint venture. In the assessment year 1963-64, the ITO held that it was not a case of joint venture as regular business had been carried on from. 1951 to 1965. Being of the opinion that it was a case of association of persons between the firm and Sri Agarwalla, he called upon this new entity to file a return of income. Returns s...
Tag this Judgment!Commissioner of Income-tax (Central), Calcutta Vs. Anglo India Jute Mi ...
Court: Kolkata
Decided on: Jun-09-1980
Reported in: [1981]129ITR352(Cal)
SABYASACHI MUKHARJI J. -In this reference under s. 256 (1) of the I. T. Act, 1961, for the assessment year 1969-70 for which the relevant previous year ended on 31st March, 1969, the following questions have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessees right to acquire foreign exchange by entering into forward contracts with the State Bank of India was not a capital asset within the meaning of section 2 (14) of the Income-tax Act, 1961 ?2. If the answer to question No. 1 is in the negative, then whether on the facts and in the circumstances of the case, the Tribunal was right in holding that though there was a relinquishment or extinguishment of the said right amounting to a transfer within the meaning of section 2 (47) of the Income-tax Act, 1961, no capital gains arose therefrom which was chargeable under section 45 of the said Act The assessee is engaged in the manufacture of jute go...
Tag this Judgment!Commissioner of Income-tax (Central-i) Vs. Eastern Spinning Mills Ltd.
Court: Kolkata
Decided on: Jun-07-1980
Reported in: [1980]126ITR686(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred to this court:'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provision for gratuity amounting to Rs. 8,87,863 was allowable in its entirety as a revenue deduction for the assessment year 1972-73 ?'2. As is apparent from the question, the assessment year involved is the assessment year 1972-73. The ITO had noticed that the assessee had created a provision for gratuity to the extent of Rs. 8,57,863. The ITO was of the opinion that the allowable amount pertaining to the year of account was only Rs. 1,79,595. In that view of the matter he disallowed the sum of Rs. 6,78,267. He held that the amount represented excess provision. The assessee preferred an appeal before the AAC.3. It was argued before the AAC that the entire provision of Rs. 8,57,8.63 was made on actuarial basis and was in consonance...
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