Kolkata Court February 1981 Judgments
Sambhu Nath Singh and ors. Vs. Sankarananda Banerjee
Court: Kolkata
Decided on: Feb-06-1981
Reported in: AIR1981Cal196
ORDERB.N. Maitra, J.1. On the 2nd September, 1963, one Tapan Kumar Banerjee auction purchased the disputed property appertaining to the R. S. Plot No. 574/650 for Rs. 27,100/-. One Ram Chandra Singh, predecessor of the petitioners, challenged that auction sale and filed Misc. Case No. 33 of 1966. Eventually that Misc. Case was compromised and Tapan Kumar's title admitted. The latter agreed to purchase the property for Rupees 32,000/-. Instead of acting up to his agreement, Ram Chandra remained in unauthorised occupation of the property. On the 17th January, 1975, the plaintiff purchased that property for Rupees 25,000/-. Shortly after that date he filed this title suit against Ram Chandra for recovery of possession describing him as a trespasser and valuing his relief at Rs. 1,300/- only. The defendant's objection is that the valuation of the disputed property exceeded the pecuniary jurisdiction of the court.2. The learned Munsif heard the parties and decided against the defendant. Hen...
Tag this Judgment!Sm. Santilata Paul Vs. Nanda Kishore Mukherjee
Court: Kolkata
Decided on: Feb-05-1981
Reported in: AIR1981Cal219,85CWN497
ORDERB.N. Maitra, J. 1. The landlord opposite parties Nos. 1 to 4 filed an execution case after they had obtained an ex parte decree for ejectment in Title Suit No. 303 of 1974. Resistance was offered and thus they filed an application according to the provisions of Rule 97 of Order 21 of the Code of Civil Procedure. They asked for eviction of the occupants with police help. That Misc. Case was allowed. Hence this revisional application. 2. It has been contended on behalf of the petitioners that the learned Munsif made a mistake in not entering into the merits of the case. It was not a summary investigation. Moreover, in view of the provisions of Order 21, Rule 104 of the Code, it is not necessary to file any appeal. The revisional application is maintainable. 3. The learned Advocate appearing on behalf of the opposite parties has maintained the contrary. 4. The first question arises whether it was a summary proceeding and whether the question of title can be gone into by the learned M...
Tag this Judgment!Commissioner of Income-tax Vs. Official Trustee of West Bengal (for th ...
Court: Kolkata
Decided on: Feb-05-1981
Reported in: (1981)23CTR(Cal)276,[1983]139ITR1(Cal)
Sudhindra Mohan Guha, J.1. This reference relates to the assessment years 1952-53, 1953-54, 1955-56, 1956-57, 1957-58, 1958-59 and 1959-60, for which the relevant previous years ended on 31st March of each year. 2. One Smt. Chitra Dassi had five sons. She was the owner of certain lands situated in Sinduriaputty Hoozoori Bagan in the city of Calcutta. The headnote of the ekrarnama states : ' Sree Sree Hurry my protector ' Smt. Chitra Dassi made an ekrar (agreement) for debutter and gift executed by her in respect of the lands of Sinduriaputty Hoozoori Bagan. It was stated in the ekrarnama that it was her wish to display the image of Sree Sree Ishwar and for that purpose she dedicated as debutter a piece of land of the area of 3 bighas 10 cottahs (now numbered as 79 and 80, Chitpur Road) for religious purposes. She enjoined upon her five sons to build upon the said debutter land two mahals (apartments) to be styled as ' Sudderbatty ' for Jatra and Mohutshub of Sree Sree Ishwar and Sree S...
Tag this Judgment!Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.
Court: Kolkata
Decided on: Feb-03-1981
Reported in: (1981)25CTR(Cal)75,[1982]137ITR777(Cal)
Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, we are concerned with the assessment years 1966-67, 1967-68 and 1968-69, for which the relevant previous years ended on 31st December, 1965, 31st December, 1966, and 31st December, 1967, respectively. 2. The assessee-company held certain shares in U. K. companies on which it also received dividends during the assessment years under reference. The ITO, observing that the assessee had a right to get tax credit or refund from the foreign government which would constitute income in its hands, held that the foreign dividends were to be taken at gross for inclusion in its total income. Such gross dividends worked out to Rs. 16,411, Rs. 13,901 and Rs. 2,287 in the assessment years 1966-67, 1967-68 and 1968-69, respectively. Simultaneously he also allowed reliefs under Section 91 of the Act on the above inclusions. 3. The assessee, thereafter, being aggrieved, went up before the AAC and contended that fore...
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