Kolkata Court January 1981 Judgments
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Commissioner of Income-tax Vs. P.N. Talukdar
Court: Kolkata
Decided on: Jan-06-1981
Reported in: [1982]135ITR628(Cal)
Sabyasachi Mukharji, J.1. This reference has been made to this court in respect of the assessment to income-tax for the assessment year 1970-71, corresponding to the previous year which ended on 31st March, 1970. The assessee was governed by the Dayabhaga school of Hindu law.2. One Anath Bandhu De Talukdar had three sons: T.N. Talukdar, P.N. Talukdar (the assessee), and one M. Talukdar and two daughters. During the accounting year the assesses had lived with his sons jointly and the sons were Sanjoy, Sanjit and Ranjit, at that time all of them being minors, along with the assessee's wife, Mrs. Meena Talukdar. The assessee's father had left a house at Deoghar and another house at Hindustan Park, Calcutta. The assessee gave a declaration on April 19, 1969, and it may not be inappropriate to refer to the said declaration. The assessee stated in the said declaration that the assessee possessed and owned as his self-acquired property, several movable properties in the form of shares in comp...
Commissioner of Income-tax Vs. Hindusthan Metal Refining Works (P.) Lt ...
Court: Kolkata
Decided on: Jan-06-1981
Reported in: (1981)23CTR(Cal)252,[1981]128ITR472(Cal)
Sabyasachi Mukharji, J. 1. In this case 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 has misdirected itself in law in holding that the business carriedon by the assessee in galvanizing metal on behalf of the customers was an industrial undertaking engaged in manufacture and production of articles within the meaning of Section 84 of the Income-tax Act, 1961, and as such the assessee was entitled to relief under Section 84 of the said Act for the assessment year 1965-66 in respect of profits derived from such business ?'2. The assessment year involved is 1965-66 and the previous year ended on March 31, 1965. The assessee is a private limited company. During the year the assessee-company carried on the business of manufacturing and sale of metals and also in galvanizing work for outsiders. The assessee claimed exemption of tax under Section 84 in respect of busin...
Kalipada Das Vs. North Bihar Sugar Mills Ltd.
Court: Kolkata
Decided on: Jan-05-1981
Reported in: AIR1982Cal48
ORDERSalil Kumar Roy Chowdhury, J.1. This is the second application under Section 20 of the Arbitration Act for filing the arbitration agreement dated 24th August, 1977.2. Shortly the facts are that pursuant to an invitation of tender made by the respondent/defendant for construction of a paper plant building at Bagaha, District West Champaran in the State of Bihar the petitioning creditor submitted its tender and work order was placed by the respondent/defendant dated 16th August, 1977 and formal contract was entered into being dated 24th August 1977, a copy of which is annexed to the petition. The said contract contained an arbitration clause in the following terms :'In the case of any dispute/differences arise during the course of execution of this contract and/or thereafter relating to this contract, the matter/dispute/difference shall be referred to arbitration Of the Architect, namely, Messrs. Kothary & Co., Calcutta, whose decision shall be final and binding on both the parties....
Durga Prosad Mallick Vs. Sri Sri Rameswar Jew Siba Thakur and ors.
Court: Kolkata
Decided on: Jan-05-1981
Reported in: AIR1981Cal92,85CWN499
B.N. Maitra, J.1. The plaintiff's case is that by a registered deed of arpannama dated 20th Nov., 1932, one Saudamini Dassi dedicated the disputed property to the deity, Sri Sri Rameswar Siba Thakur. The property belonged to Lausen Hazra, 'who had two sons, Bhairab and Balanun. Rama-moyee is Bhairab's widow. After Balaram died, his daughter, Saudamini, acquired the property as a limited owner. She had six sons of whom Ramdas, Makhan and Surendra predeceased her. Ramamoyee transferred her 1 anna 3 pics interest in Barapukur to Saudamini. Subsequently, the latter acquired 16 annas interest in the properly by compromise in a title suit, by purchase and by adverse possession also. She died in 1936 leaving her sons, Ramsaran, Ramtarak and Ramsasi, father of defendant No. 3. Jamini Bala, pro forma defendant No. 4, is Rumtarak's widow. Phanindra, defendant No, 1, is Ramsaran's son. Arum-damoyee, widow of Birendra Nath, is defendant No. 2, who is also Ram Saran's son. Ramtarak, Ramsaran and Ra...
Debabrata Tripathy and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-05-1981
Reported in: AIR1981Cal114,85CWN411
ORDERG.N. Roy, J.1. In this Rule the initiation of a suo motu proceeding under Section 44(2a) of the West Bengal Estates Acquisition Act being Case No 50 of 1980 and the notices issued by the Revenue Officer, Settlement Thana Camp Cahityanapur in connection with the aforesaid suo motu proceedings are under challenge. The petitioners contend that they (petitioners) are governed by the Mitakshara School of Hindu law and (the petitioners and)/or their predecessors-in-interest have always followed their personal law. It is contended by the petitioners that the names of the petitioners were recorded in the Revisional Record of Rights finally framed and published under the West Bengal Estates Acquisition Act on the basis that the family was governed by the Mitakshara School of Hindu law and the respective shares of the petitioners were noted in the Revisional Record of Rights. It further appears that previously proceedings under Section 44(2a) were initiated suo motu by the competent Revenue...
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