Kolkata Court March 1981 Judgments
Joy Deb Mukherjee Vs. William Jacks and Co. (India) Ltd.
Court: Kolkata
Decided on: Mar-31-1981
Reported in: AIR1981Cal267,85CWN671
Anil K. Sen, J. 1. The plaintiff is the petitioner before us in this revisional application. The order impugned is one dated Jan. 14, 1981, passed by the learned Subordinate Judge, Second Court, Alipore, rejecting an application under Section 151 of the Code of Civil Procedure filed in Money Suit No. 12 of 1980. The plaintiff filed the aforesaid application praying for an order recalling the earlier order dated December 15, 1980, passed by the same Court rejecting the plaint for non-payment of the court-fees.2. It is not in dispute that the plaintiff instituted the aforesaid suit claiming a huge amount exceeding Rs. 1,50,000/-. He filed the suit paying the deficit court-fee of Rs. 5/-only on April 30, 1980. Having obtained thereafter three dates for paying the balance court-fees he paid court-fee of Rs. 50/- only towards the balance on July 15, 1980, and then again prayed for time to pay the balance. Having obtained two adjournments for the purpose he again paid court-fee of Rs. 50/- o...
Tag this Judgment!Commissioner of Income-tax Vs. Rama Transport Co.
Court: Kolkata
Decided on: Mar-31-1981
Reported in: [1982]137ITR11(Cal)
Sudhindra Mohan Guha, J. 1. The present reference under Section 256(1) of the I.T. Act, 1961, relates to the assessment years 1968-69 and 1969-70. The assessee-firm was reconstituted by a deed of partnership dated May 20, 1967, w.e.f. April 1, 1967, by introducing a new partner, Sri K. K. Nijhewan. Prior to the reconstitution, there were two partners, Sri Basheshar Lal and Smt. Gayanwanti Devi, having equal shares and the firm had been allowed registration. The business of the firm was of road transport. Material clauses of the reconstituted partnership deed are as follows:' (a) The capital shall be Rs. 40,000 or more as would be mutually decided from time to time and the said capital to be contributed by the first and the second party in equal proportions. (b) The partnership firm is the owner of several lorries. The accounts of the said lorries would be kept separately and any income and/or losses from the business done by the said lorries would be divided between the first and the ...
Tag this Judgment!Smt. Krishna Kamalini Debeya Vs. Junior Land Reforms Officer, Khandagh ...
Court: Kolkata
Decided on: Mar-30-1981
Reported in: AIR1982Cal83,85CWN825
Manasnath Roy, J.1. The present petitioners in the Rule, which was obtained on 28th July 1977, with the corresponding interim order for maintaining of status quo, are the heirs of the original petitioners and were substituted by an order dated 29th Jan, 1981, as the original petitioner died on 28th Nov. 1980, leaving them, as her heirs and legal representatives.2. In the Rule, an order of vesting under the provisions of West Bengal Land Reforms Act 1955 (hereinafter referred to as the said Act), has been challenged.3. It is the case of the petitioners that the family of the original petitioner Smt. Krishna Kamalini Debeya, since deceased, consisted of herself and her mother-in-law, Smt. Nanibala Debeya, besides five members of the family of her brother Shri Gopi Nath Goswami, one foster daughter, two whole-time servants and one whole-time maid-servant, The members of the said brother's family have been stated to include the brother, his wife, their two daughters and a son.4. Admittedly...
Tag this Judgment!Anath Nath Das and ors. Vs. Sm. Bijali Bala Mondal
Court: Kolkata
Decided on: Mar-30-1981
Reported in: AIR1982Cal236
Chittatosh Mookerjee, J.1. Upendra Nath Das was a resident of Paharpore Road, Garden Reach, 24 Parganas, On 11th Jan., 1970 Upendra died. He had married twice. His first wife had predeceased Upendra. Three sons and one daughter begotten by his first wife and also his second wife, Sarala Bala, four sons and two daughters, who were issues of his second marriage were alive at the time of the death of Upendra, Sarala Bala Dasi, the widow of Upendra, had filed an application in the court of the learned District Judge, 12th Court, 24 Parganas for granting probate to the last will and testament of Upendra dt. 3rd Jan., 1970. The testator by the said alleged will had purportedly provided that after his death his second wife, Sarala Bala, Panchugopal, Rabindra and Sibnath, his three sons by his second wife, would get his property at Z-143, Paharpore Road, Garden Reach in equal shares and in absolute right. Sarala Bala was enjoined to perform the marriages of the two minor daughters out of the i...
Tag this Judgment!Kaumudi Mohan Guha Raja Vs. Paresh Nath Mitra and anr.
Court: Kolkata
Decided on: Mar-27-1981
Reported in: AIR1982Cal120,85CWN675
Jyotirmoyee Nag, J. 1. This appeal is from the judgment and decree passed by the learned Additional District Judge at Alipore in Title Appeal No. 775 of 1977 affirming the judgment and decree passed by the learned Munsif, 1st Additional Court at Alipore in Title Suit No. 35 of 1976. The suit was filed, by the plaintiff respondent for ejectment of the defendant No. 1 on the ground of default and reasonable requirement of the owner. The defendant No. 2 was also made a party inasmuch as it was the case of the plaintiff that the defendant No. 1 had assigned his tenancy to the defendant No. 2, the present appellant. The defendant No. 1 was the tenant in respect of the 'entire ground floor flat of premises No. 2/D, Bawali Mandal Road, P. S. Tollygunge at a monthly rental of Rs. 126/- payable according to English Calendar month. The defendant No. 1 defaulted in payment of rent since Jan, 1971. The plaintiff respondent's further case is that the defendant No. 1 without the consent of the landl...
Tag this Judgment!Hindusthan Gas and Industries Ltd. and anr. Vs. Adhish Chandra Sinha
Court: Kolkata
Decided on: Mar-25-1981
Reported in: AIR1981Cal307
ORDERDipak Kumar Sen, J.1. The property in dispute in this suit is premises No. 2/8B, Sarat Bose Road, Calcutta irnmoveablc property situated outside the ordinary original jurisdiction of this Court. On the 8th July 1980 M/s. Hindusthan Gas & Industries Ltd., the plaintiff No. 1 and Ramjilal Batlwal, its president, the plaintiff Number 2 instituted this suit against Adhish Chandra Sinha, the defendant. The material averments in the plaint are as follows :--(a) In terms of several deeds of leas'e executed by the defendant from time to time the said premises were demised in favour of the plaintiff No. 1.(b) The tenancy is governed by the provisions of the West Bengal premises Tenancy Act, 1956.(c) The defendant under cover of his letter dated 4th January 1979 sent a draft agreement dated the 14th January 1979 to the plaintiffs. The Secretary of the plaintiff No. 1 signed the said document on the 16th January 1979.(d) The signature in the said document was made by the Secretary of the pla...
Tag this Judgment!Eastern Cold Storage (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-25-1981
Reported in: [1983]139ITR664(Cal)
Sabyasachi Mukharji, J. 1. This reference under Section 256(1) of the I.T. Act, 1961, involves the assessment year 1973-74. In view of the peculiar nature of the facts it would be relevant to refer to the appropriate orders of the ITO, the AAC and the Tribunal. The assessee filed the return for the relevant assessment year on June 22, 1973, showing a loss of Rs. 58,483. The assessee claimed deduction of a sum of Rs. 1,863 on account of building repairing. It was stated by the ITO that no evidence in this regard could be produced by the assessee and such expenses, as claimed by the assessee, were disallowed keeping in view, the ITO observed, that 'the business of the company has stopped functioning for the last few years'. So far as promts under Section 41(2) of the I.T. Act, 1961, was concerned, the ITO further observed that the assessee had sold away plants and machineries as per list filed for a consideration of Rs. 1,21,001 to M/s. Central Refrigeration Service, 61, Sova Bazar Stree...
Tag this Judgment!Commissioner of Income-tax Vs. K.K. Birla
Court: Kolkata
Decided on: Mar-24-1981
Reported in: (1982)26CTR(Cal)51,[1982]137ITR126(Cal)
Sabyasachi Mukharji, J.1. The assessment years involved in this reference are 1967-68, 1968-69 and 1969-70, for which the relevant previous years are the previous financial years. In the proceedings for assessment to tax, the ITO included the profit from the speculation transactions earned in the name of Kumari Shobhana Birla, minor daughter of the assessee, Sri K. K. Birla, in the total income of the assessee. The profits from the speculative transactions amounted to Rs. 8,267 in 1967-68, Rs. 5,375 in 1968-69 and Rs. 8,025 in 1969-70. The reasons were given by the ITO for this inclusion in the assessment order for the assessment year 1968-69. In the supplementary or subsequent assessment order passed for 1967-68 under Section 147(b) of the I.T. Act, the ITO included in the income of the assessee the speculation income which was declared in the personal return of the minor daughter with the following observations :' As per finding in the assessment order of Kumari Shobhana Birla for th...
Tag this Judgment!Commissioner of Income-tax Vs. Mcleod and Co. Ltd.
Court: Kolkata
Decided on: Mar-24-1981
Reported in: [1982]134ITR674(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, two questions have been referred to this court which are as follows: ' (1) Whether, on the facts and in the circumstances of the case, and on a proper interpretation of Section 2(45), Section 80B(5) and Section 80A(2) of the Income-tax Act, 1961, the Tribunal was correct in holding that the deduction under Section 80M of the said Act should be calculated with reference to the total income and gross total income as they stood before setting off the losses under Section 71 or Section 72 of the Act (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the mistake, if any, in the allowance of relief under Section 80M in the original assessment orders was not a mistake apparent from the record that could be corrected under Section 154?' 2. So far as the first question is concerned in view of the ratio of the decision of this court in the case of National ...
Tag this Judgment!Competent Authority, Inspecting Assistant Commissioner of Income-tax a ...
Court: Kolkata
Decided on: Mar-24-1981
Reported in: (1982)1CompLJ52(Cal),[1981]131ITR578(Cal)
M.M. Dutt, J.1. In this appeal, the revenue has challenged the propriety of the judgment of R. M. Datta J. : [1978]112ITR111(Cal) whereby the learned judge has made the rule nisi obtained by the respondent No. 1, Smt. Bani Roy Chowdhury, on her application under Article 226 of the Constitution, absolute.2. By a registered conveyance dated December 11, 1972, the respondent No. 1 purchased from the respondent No. 4, the Life Insurance Corporation of India, two plots of laud being plots Nos. 29/NA (E. P.) and 29/NA (W. P.) of Block B of the New Alipore Development Scheme, measuring 7 cottahs, at Rs. 5,000 per cottah. In the conveyance, the respondent No. 5, Hindusthan Building Society Ltd., was the confirming party. The said Society having been the controlled business of the Hindusthan Co-operative Insurance Society Ltd., its assets and liabilities were transferred to and vested in the Life Insurance Corporation of India on the appointed day, namely, September 1, 1956, by virtue of Sectio...
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