Kolkata Court May 1981 Judgments
Lipton (India) Ltd. Vs. Gokul Chandra Mondal
Court: Kolkata
Decided on: May-19-1981
Reported in: (1982)ILLJ255Cal
P.K. Banerjee, J.1. This appeal has been referred to the full Bench by a Division Bench consisting of A N. Sen, C. J. (as his Lordship then was) and R.M. Dutta, J., as the Bench could not agree with the decision of another Division Bench reported in Kairas Jherriah Coal Co, Ltd. v. Kamakhya Paul 80 C. W. N. 53). We may state the facts leading to the present reference.2. The respondent Gokul Chandra Mandah a workman in the wage group of Rs. 300-400 per month under the appellant, Lipton (India) Ltd., filed an application before the Commissioner for Workmen's Compensation claiming from the appellant a sum of Rs. 3,780 as compensation at the rate of 30% loss of his earning capacity alleging that on March 28, 1972 he had sustained an injury to his left eye by the fall of iron particles with the consequent loss of vision in an accident arising out of and in the course of his employment under the appellant The appellant admitted the employment of the respondent under it, his rate of wages and...
Tag this Judgment!Zamila Khatoon Vs. Umar and anr.
Court: Kolkata
Decided on: May-19-1981
Reported in: 1981CriLJ1403
B.C. Chakrabarti, J.1. This is an appeal by the plaintiff of Title suit No. 10/80 now pending in the 4th Bench of the City Civil Court at Calcutta and is directed against an order dt. Sep. 9, 1980, refusing the plaintiff appellant's prayer for temporary injunction under Order 39 Rules 1 & 2 of the Civil Procedure Code.2. The plaintiff app lant (hereinafter called the plaintiff) instituted the suit for a declaration that the plaintiff is a tenant in respect of the suit premises which comprises one room on the ground floor of 49 Raffi Ahmed Qiduai Road and for further declaration that an order passed by the learned Executive Magistrate dt, December 21, 1979 arising out of a proceeding under Section 144 CrI.P.C. is not binding on her. Claim includes a prayer for permanent injunction restraining defendant No, 1 from disturbing the peaceful possession of the plaintiff. The case of the plaintiff in brief is as follows :-The plaintiff is tenant under the defendant No. 2 in respect of the suit...
Tag this Judgment!Commissioner of Income-tax Vs. Chiranjilal Naranglal
Court: Kolkata
Decided on: May-18-1981
Reported in: [1982]136ITR62(Cal)
Asabyasachi Mukhaeji, 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 right in cancelling the penalty order made Under Section 271(1)(c) of the I.T. Act, 1961 ?'2. The assessment year involved is 1963-64. The assessee submitted a return showing an income of Rs. 27,305. The assessment was completed at Rs. 1 59,728. In the assessed income the ITO included Rs. 1,08,150 as income from undisclosed sources in respect of cash credits. He also disallowed the interest of Rs. 38,000. Out of the addition of Rs. 1,08,150 an addition was made of Rs. 1,03,500 on peak basis in respect of cash credits appearing in the names of the creditors: (i) Vishandas, (ii) S. Amarlal, (iii) N. Kenailal, and (iv) P. Prabhudas. The ITO held that the assessee could not prove the genuineness of these cash credits and that the assessee had also made a disclosure petiti...
Tag this Judgment!Commissioner of Income-tax Vs. Invest Import
Court: Kolkata
Decided on: May-18-1981
Reported in: (1981)25CTR(Cal)47,[1982]137ITR310(Cal)
Sabyasachi Mukharji, J. 1. This reference under Section 256(1) of the I.T. Act, 1961, relates to the assessment year 1967-68. Only one question has been referred to this court for answer. The question is as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 13,02,495 represented revenue loss accruing to the assessee during the previous year relevant to the assessment year 1967-68 in consequence of devaluation of the rupee on June 6, 1966?'2. The assessee is a non-resident company having its head office at Belgrade, Yugoslavia, and the relevant assessment year is 1967-68 for which the previous year ended on 31st December, 1966. In the said assessment, the assessee had claimed devaluation loss of Rs. 14,55,970 representing depreciation in the value of the rupee in terms of Yugoslavia dinars on the 6th June, 1966, The amount was calculated with reference to the credit balance of the head office with the Indian branc...
Tag this Judgment!Ludhlow Jute Co. Ltd. Vs. Nanda Kumar Singh and ors.
Court: Kolkata
Decided on: May-15-1981
Reported in: (1982)IILLJ476Cal
Ganendra Narayan Ray, J.1. This Rule is directed against the award passed by the Seventh Industrial Tribunal. West Bengal, in Case No. VIII 44/75. The award is Annexure 'G' to the writ petition. It appears that the respondent No. 1 Sri Nanda Kumar Singh was a durwan of M/s. Ludhlow Jute Co, Ltd. and he was charge sheeted under Sub-clauses (viii) and (ix) of clause 14(c) of the Standing Orders of the company. The said durwan submitted his written explanation, but the management not being satisfied with the explanation held a domestic enquiry. The said Sri Singh, however, did not examine any witness and/or cross-examine any of the witnesses examined by the company. The enquiring officer found the said Sri Singh guilty of the charges and submitted a report. The said report was accepted by the management of the company and Sri Singh was dismissed from service. An industrial dispute was thereafter raised by the union and a reference was made by the Government of West Bengal to the Seventh, ...
Tag this Judgment!Ram Narayan Agarwalla Vs. State of West Bengal
Court: Kolkata
Decided on: May-14-1981
Reported in: AIR1981Cal257,85CWN901
B.N. Maitra, J. 1. The plaintiff's case is that one Hiralal Barik was recorded as a tenure-holder in rent free right in respect of 4.53 acres of land appertaining to Khatian No. 582 of mouza Sahapur. By the registered sale deed dated 8th June, 1963, he purchased a portion of that property, as noted in the Schedule Ka, from Hiralal's son. But in the R. S. Khatian the Kha Schedule land, which is a portion of the property described in the Schedule Ka to the plaint, has been assessed to rent at the rate of Rs. 94/-. This assessment of rent is illegal and without jurisdiction. The disputed property is a non-agricultural one held in Niskar right and hence it was not liable to be assessed to rent. The suit is for a permanent injunction on declaration that the entry, in the record-of-rights is erroneous and not binding on the plaintiff.2. State of West Bengal contested the suit and stated that the assessment had been validly made.3. The learned Munsif upheld the plaintiff's version and decreed...
Tag this Judgment!Ganpatrai Sagarmal Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-13-1981
Reported in: [1982]138ITR294(Cal)
Sabyasachi Mukharji, J. 1. This reference relates to the assessment of a partnership firm of M/s. Ganpatrai Sagarmal for the assessment year 1958-59, for which the previous year was Diwali year 2013-14 Diwali. The assessed-firm was originally started by two partners, viz., Sagarmal and Rameshwarlal, who carried on business under a deed of partnership dated 10th January, 1946. By a deed dated 6th November, 1949, the two partners transferred their firm's business to an entity consisting of themselves and others. Thereafter the business was carried on by them and others, referred to as donees or trustees. Sagarmal had six annas share in the said business. He died on the 15th April, 1955, leaving a will dated 29th November, 1954. After his death, a fresh document of partnership was executed on 13th January, 1956, by Rameshwarlal, his mother, Smt. Mahadevi, and his wife, Smt. Gayatri Devi, representing their minor son, Kanhaiyalal. For the assessment year under reference, an assessment was ...
Tag this Judgment!Rajendra Nath Dutta and ors. Vs. Shibendra Nath Mukherjee and ors.
Court: Kolkata
Decided on: May-12-1981
Reported in: [1982]52CompCas293(Cal),85CWN1028
P.K. Banerjee, J.1. In the second appeal the defendant is the appellant. The plaintiffs along with the pro forma defendant No. 3 are the directors of M/s. Ahmedpur Rice Mills (Private) Ltd., which is a registered company being governed by the rules and regulations embodied in the memorandum and articles of association and the provisions of the Companies Act, 1956. In order to face the financial crisis of the company it was decided in a meeting of the board of directors on 19th October, 1974, to lease out the mill for a few years which was followed by a resolution passed by the shareholders on October 28, 1974, authorising plaintiff No. 2, the managing director, to finalise the negotiation of the lease with the principal defendants and that the said plaintiff No. 2 and another director of the company would sign and execute the deed consisting of 22 terms with an affixation of the common seal of the company. It is alleged that as per the said terms, the lease would remain in force for tw...
Tag this Judgment!Commissioner of Income-tax Vs. Santi Devi and ors.
Court: Kolkata
Decided on: May-12-1981
Reported in: (1981)25CTR(Cal)42,[1983]139ITR489(Cal)
Sudhindra Mohan Guha, J.1. In the present reference under Section 256(1) of the I.T. Act, 1961, the question posed before us is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the whole amount of interest of Rs. 86,208, received during the previous year relevant to the assessment year 1962-63, was not liable to be assessed in the assessment year 1962-63, and that only the proportionate amount which pertained to the relevant previous year should be assessed in that year ?'2. This reference relates to the assessment year 1962-63, the corresponding accounting period of which ended on March 31, 1962. The assessee derived income from house property and also interest. The assessee owned a property situated at Behala being Plot Nos. 629, 630, 631 and 609 within the District of 24-Parganas. This property was acquired by the Land Acquisition Collector with effect from April 5, 1950, under the Land Acquisition Act. A sum of Rs. ...
Tag this Judgment!Commissioner of Income-tax Vs. Sutna Stone and Lime Co. Ltd.
Court: Kolkata
Decided on: May-12-1981
Reported in: (1982)26CTR(Cal)343,[1982]138ITR37(Cal)
Sabyasachi Mukharji, J.1. The assessee is a public limited company engaged in the production of limestone and it is a public limited company having a large turnover and assessed for over Rs. 5,40,000 for the assessment year 1970-71. This reference relates to the deduction given by the ITO under Section 80-I in respect of the priority industry run by the assessee. The assessee manufactures limestone in its own quarries and, subsequently, produces lime for sale. In order to meet demands it also gets manufactured these goods through two other concerns, namely, Sanderson & Co. and Dewan Lime Co. The said concerns manufactured limestone and lime on the assessee's account according to the specifications and instructions, of the clients of the assessee. The assessee claimed relief under Section 80-I on profits derived from it from the three following items :(i) profits derived from the manufacture and sale of limestone on itsown quarries ; (ii) profits derived from the manufacture of lime on ...
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