Kolkata Court January 1981 Judgments

Brojendra Nath Biswas Vs. the State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1981Cal220

ORDERManas Nath Roy, J. 1. This Rule with the corresponding interim order directing respondents Nos. 2 and 3 viz., Superintendent of Police Alipore and Officer-in-Charge, Canning Police Station respectively, to protect the fishery viz., Moukhali Fishery of Police Station Canning and for immediate posting of Police picket, was obtained on 13-10-1980.2. The present application for vacating the interim order, has been filed by respondents Nos. 4, 7, 12, 15 and 17 in the Rule. 3. The fact, on which the Rule and an interim order as mentioned hereinbefore, was obtained, will have to be stated. It is the case of the petitioner that he is the sole proprietor of Moukhali Co-operative and has been conducting pisciculture at Village Moukhali, Police Station Canning. The petitioner has stated further that he instituted a Title Suit, being No. 25 of 1977, in the Court of the learned Subordinate Judge, 6th Court, Alipore, for interim order of injunction against respondents Nos. 5 to 21 and the learn...

Commissioner of Income-tax Vs. East India Lamp and Components

Court: Kolkata

Reported in: (1981)21CTR(Cal)278,[1981]129ITR426(Cal)

Sudhindra Mohan Guha, J.1. This refernce under Section 256(1) of the I.T. Act, 1961, arises out of an application made by the Commissioner of Income-tax, West Bengal-XII, Calcutta. The assessment relates to the year 1971-72, and.the accounting year ended on 30th June, 1970. The assessee-firm came into existence by a partnership deed dated 20th June, 1954, and at that time it had four limited companies as its partners, viz., (1) Philips Electrical India Ltd. (hereinafter referred to as 'Philips', (2) Associated Electrical Industries (India) Ltd. (hereinafter referred to as ' AEI'), (3) General Electric Company of India Ltd. (hereinafter referred to as ' GEC ') and (4) Siemens Bros. & Co. The firm was registered for and from the assessment year 1955-56. By an agreement dated May 5, 1959, it was decided that the share of M/s. Siemens Bros. & Co. should be transferred to the AEI and the other partners had no objection to such transfer. Therefore, with effect from May 5, 1959, only three pa...

Dwarka Prosad Agarwalla Vs. Director of Inspection

Court: Kolkata

Reported in: (1981)25CTR(Cal)58,[1982]137ITR456(Cal)

Sabyasachi Mukharji, J.1. In this application under Article 226 of the Constitution of India the petitioner challenges the searches at his place of business as well as at his residence and the seizure of certain jewellery, books, papers, documents and money, etc., and asks for the orders cancelling such searches under Section 132 of the I.T. Act, 1961, and certain other consequential orders. 2. The petitioner carries on, according to the petitioner, business since 1957 and states that he had been furnishing his returns regularly and was being assessed to income-tax as such. The petitioner carries on business at No. 6, Karballa Mohammed Street, Calcutta, which falls within the territorial jurisdiction of the Commissioner of Income-tax, West Bengal-X, being the respondent No. 4, and his subordinate Income-tax Officer, D-Ward, District IV(1), Calcutta, respondent No. 5. The petitioner at all material times and even now resides at No. 6, Dr. Rajendra Road, Calcutta. On the 12th January, 19...

Dharam Chand Soni and anr. Vs. Sunil Ranjan Chakrabarty and anr.

Court: Kolkata

Reported in: AIR1981Cal323,85CWN858

B.N. Maitra, J.1. The plaintiffs' case is that there was an agreement by the defendants to sell the disputed property to them. So a deed of agreement was executed by the defendants on the 2nd Feb., 1966, contracting to transfer the property to them for Rs. 19,001/- and Rs. 3,001/- was paid as the earnest money. The contract fell through due to the defendants' default The suit is for refund of the earnest money together with a prayer for the recovery of a sum of Rs. 75/- as damages.2. The defendants took, the defence that there was no default on their part. The contract fell through due to the plaintiffs' laches and default So pursuant to the contract embodied in the deed of agreement, the sum of Rs. 3,001/-, which had been paid as the earnest money, was forfeited.3. The learned Munsif stated that the contract fell through due to the plaintiffs' own default and the defendants were not at fault. So the suit was dismissed. The plaintiffs went up on appeal and lost the same. Hence this sec...

Nawn Estates Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)26CTR(Cal)29,[1982]137ITR557(Cal)

Sabyasachi Mukharji, J. 1. The assessee is a private limited company and the relevant assessment year with which we are concerned is the assessment year 1962-63 for which the previous year ended on 31st of March, 1962. It maintained accounts on the mercantile system. About this there has been certain arguments and we shall deal with this argument later on, because the ITO's order appearing at page 30 of the paper book describes the method of accounting as mercantile. The Appellate Tribunal had held, in respect of the compensation money with which we are concerned in this reference, that the assessee was treating the said types of income as receipts from other sources and was following the cash system. Apart from income from house property andbusiness, the assessee had also income from interest and dividend under the head 'Other sources'. 2. In the course of the relevant assessment proceedings the ITO noticed that the assessee-company had received a sum of Rs. 91,062 during the previous...

J.K. Misra Vs. Director General of Police, Crpf

Court: Kolkata

Reported in: (1982)ILLJ81Cal

P.K. Banerjee, J.1. This appeal at the instance of the petitioner (appellant herein) arises out of an order passed by the Hon'ble single Judge discharging the Rule. The petitioner-appellant is a Head Constable of Head Quarter Company, 27 Battalion, C.R.P.F. On or about 24th of February, 1972 the petitioner was directed to escort deserter No. 2682, sweeper Mohindra Mashi, from the District Jail of Jullunder to detachment Head Quarters, 27 Battalion, C.R.P.F., Calcutta 40. The petitioner's duty was teaching duty and he was a teaching Habildar, On receipt of the said instructions, it is alleged the petitioner asked for travelling expenses and trained constables, handcuff and rope which the petitioner thought to be essential to bring the prisoner to the place he was ordered to. It is alleged that no such things were supplied to him. It is further stated that no travelling allowances were also provided. It is stated that the petitioner with three untrained men, who were also constable, went...

Vijoy Bahadur Singh and ors. Vs. Director, Secondary Education and ors ...

Court: Kolkata

Reported in: AIR1981Cal105,85CWN284

ORDERB.C. Ray, J.1. The petitioners who are members of the Managing Committee of Gouripur Hindi High School a Class X High School, duly recognised by the West Bengal Board of Secondary Education has assailed in this writ petition the order contained in memo No. 6218--S.C./S. dated 25-10-1979 issued by the Director, Secondary Education, West Bengal, respondent No. 1, appointing Sri T. K. Lahiri, Assistant Inspector of Schools (S. E.) 24-Parganas as drawing and disbursing officer authorising him to draw all types of Government aids payable to Gouripur Hindi High School and to disburse the same among the bona fide members of the school at approved rates until further orders in terms of G. O. No. 2675-Edn. (S) dated 19-12-1978.2. The petitioners and the respondents Nos. 7 to 9 are admittedly duly elected as members of the Managing Committee of the Gouripur Hindi High School on 14th of July, 1978. The life of the committee will expire sometime in July, 1981. The main challenge thrown in the...

Shalimar Paints H.O. Employees Union Vs. Shalimar Paints Ltd. and ors.

Court: Kolkata

N.M. Dutt, J.1. The appellants who are the workmen of the Shalimar Paints Limited represented by the Employees Union have, in this appeal, challenged the propriety of the judgment of a learned signle Judge of this Court whereby the learned Judge made the rule nisi obtained by the respondent-company, Shalimar Paints Limited, absolute, on its application under Article 226 of the Constitution of India.2. It appears that there was a settlement between the respondent-company and its employees and the terms of such settlement were embodied in a memorandum, a copy of which has been annexed to the Writ petition and marked Annexure 'D', Clause (12) of the settlement provides that it will take effect on and from January 1, 1970 and will remain in force up to December 31, 1973. The relevant terms of settlement are as follows:Retiring Benefits: (a) Provident Fund:Provident Fund in accordance with the Employees' Provident Funds Act and Scheme, as at present.(b) Pension:50% of the last drawn basic p...

Darjeeling Commercial Co. Ltd. Vs. Pandam Tea Co. Ltd.

Court: Kolkata

Reported in: [1983]54CompCas814(Cal)

Salil Kumar Roy Chowdhury, J. 1. This is an application for the winding up of the company under Sections 433, 434 and 439 of the Companies Act, 1956.2. This petition has a chequered career as the winding-up petitioner was presented on 10th June, 1970, and the same was admitted on 16th June, 1970, and fixed for hearing on 29th June. 1970.3. The claim of the petitioning creditor arises out of money lent andadvanced for the purpose of the business of the company being a sum ofRs. 3,00,000 and the repayment of the said loan and interest was securedby a second charge created on the assets of the company by a registeredmortgage and at the time of filing of the winding-lip petition the claimwas Rs. 3,99,936.09 inclusive of interest up to 31st December, 1969, particulars of which are set out in para. 8. It appears that the company inits balance-sheets for the years 1961-67 duly acknowledged its liabilityto the petitioning-creditor company and also by a letter dated 21st June,1968, the company ...

Commissioner of Income-tax Vs. Hoshiari Lal Kalyani and ors.

Court: Kolkata

Reported in: (1981)21CTR(Cal)267,[1981]128ITR515(Cal)

Sudhindra Mohan Guha, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question was referred to this court:'Whether, on the facts and in the circumstances of the case, and on a proper interpretation of the deed of partition, the Appellate Tribunal was justified in holding that a partial partition within the meaning of Clause (b) of the Explanation to Section 171 of the Income-tax Act, 1961, had taken place amongst the members of the assessee-Hindu undivided family on June 30, 1964?'2. The assessee is an HUF and the assessee's reference relates to the assessment year 1965-66. It was claimed that by a registered deed there was a partial partition of the assessee-HUF with effect from July 1, 1964. As a result, the assessee-HUF continued to be joint in respect of other assets and a smaller HUF was formed in respect of the assets mentioned in the deed.3. The assessee was an HUF consisting of Hoshiari Lal Kalyani, his wife, Sabitri Debi, three minor sons and f...