Kolkata Court September 1981 Judgments

Kumar Veda Kantha Sinha Roy Vs. the State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1982Cal307

Sabyasachi Mukharji, J.1. This is an appeal arising out of an order passed and judgment delivered by T. K. Basu, J., on 9th Dec., 1977. By the said judgment and order Basu, J. has dismissed the writ application of the appellant on the ground of delay. The learned trial Judge has observed that though there was some confusion as to facts, he was not pursuing the aspect about the facts, because he was dismissing the application on the ground of delay. His Lordship observed that the factual aspect regarding 9 C. S. Plots, there were serious controversies raised. But the learned Judge made it clear that he was not pronouncing on the merits of the controversies, as he was dismissing the application on the ground of delay. With great respect it is difficult to appreciate this par of the observation of the learned trial: Judge. It is not possible to find out whether the learned Judge held that the factual controversies were such which disentitled the appellant to seek relief under Article 226 ...

Dutta and Associates and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1982Cal225

ORDERBankim Chandra Ray, J. 1. This application is at the instance of the petitioners M/s. Dutta & Associates, a partnership firm and one of the partners of the said firm Shri Gour Pada Dutta challenging the legality and validity of the notice issued under Section 106 of the Transfer of Property Act determining the lease in favour of the respondents Nos. 6 & 7 Shri Om Prakash Agarwall and Shri Ajit Kr. Agarwall, subsequently transposed as petitioners, granted by the Government in respect of the Tea Garden named Rungneet Tea Estate (Darjeeling) as well as the notice intimating that possession of the said tea garden has been taken over by the Collector, Darjeeling with effect from 15th of April, 1981 on the failure of the lessee to execute long term lease on payment of the Government dues by 14th April, 1981 as required in the said notice under Section 106 of the T. P. Act. The challenge was thrown on the ground that the notice of termination issued under Section 106 of the T. P. Act was...

Smt. Gita Mitra Vs. Hemanta Kumar Mitra

Court: Kolkata

Reported in: AIR1982Cal336,86CWN174

B.C. Chakrabaeti, J.1. The petitioner wife obtained an ex parte decree of divorce against the opposite party husband in Matrimonial Suit No. 21 of 1977 of the 8th Court of the learned Additional District Judge, Alipore. Subsequently she filed an application for alimony under Section 25(i) of the Hindu Marriage Act. This application however, was contested by the opposite party husband. There was an order in favour of the wife after contested hearing, directing the opposite party husband to pay monthly alimony at the rate of Rs. 200/- from the date of the application. It appears upon a perusal of the order passed in that behalf on January 7, 1978 that an employe from the office of the employer of the Opposite party husband gave evidence to the effect that the net income per month of the husband was about Rs. 1,000. The husband claimed that he had to maintain his old parents and minor brothers and sisters. The opposite party husband submitted through his advocate that a monthly alimony at...

E.C. Bose and Co. (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1982)2ITD149(Kol.)

1. The assessee in appeal is B.C. Bose & Co. (P.) Ltd., Calcutta, carrying on the business of Stevedores at the Calcutta Port. The year of assessment involved is 1978-79 for which the previous year ended 30-6-1977.2. Admittedly, the ITO, in the assessment of the assessee for the year under consideration, has allowed a debit of Rs. 7,56,236.10, in the profit & loss account for the year, on account of 'Workmen Compensation'. The system of accounting of the assessee in the year under consideration, as in the past, is mercantile.3. Later on, the Commissioner. West Bengal-TI, Calcutta, being of the opinion that the said assessment was erroneous being prejudicial to the interest of the revenue, inasmuch as the liability of the assessee in the matter of the compensation under the Workmen's Compensation Act, 1923 ('the 1923 Act'), to the extent of Rs. 7,56,236.10 had not accrued in the year under consideration. He, accordingly, issued a show-cause notice as to why an order under Secti...

Netai Mohan Saha Vs. the State of West Bengal and ors.

Court: Kolkata

Reported in: [1983]52STC329(Cal)

T.K. Basu, J. 1. The petitioner is the proprietor of a business carried on under the name and style of Messrs. Krishna Traders at 30, Hara Chandra Mullick Street, Calcutta. The petitioner is also a member of the Calcutta Kirana (Spices) Merchants Association. The business of the petitioner consists inter alia of wholesale dealing in turmeric, black pepper, chilli, cinnamon, cardamom, ginger, cloves, mustard, rapes and similar items.2. According to the petition, the petitioner has to bring most of these items from other States of India for the purpose of its business and has to bring them into what is known as the Calcutta Metropolitan Area either by road or by rail.3. In the year 1972 the West Bengal Legislature passed an Act known as Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as the Act). Section 6 of the Act is the charging section and provides as follows :Levy and collection of taxes:--(1) Save as otherwise provided in this Chapter, th...

Naresh Chandra Das Vs. Seventh Industrial Tribunal and ors.

Court: Kolkata

Reported in: (1982)IILLJ64Cal

G.N. Ray, J.1. This Rule is directed against an award made by the Seventh Industrial Tribunal, West Bengal dt. Mar. 18, 1977 in Case No. VIII-260/76 in a reference under the Industrial Disputes Act by the Labour Department, Government of West Bengal vide Order No 3900-IR/IR/10-L-185/76 dt. 7th of Aug., 1976.2. The petitioner contends that he was a workman working as a permanent hand in the factory of respondent 2- M/s. Harbanslal Malhotra & Sons (P) Ltd., until his service was terminated by the said respondent 2. It is contended by the petitioner that he was continuing in service under the said company for more than 14 years since Feb., 1960. It appears that the State Government made a reference to the Industrial Tribunal for adjudication of the following issues Whether termination of service of Sri Naresh Chandra Das is justified? To what relief, if any, is he entitled? 3. It appears that the petitioner submitted his written statement before the learned Industrial Tribunal challenging...

Eastern Coal Fields Ltd. Vs. Regional Labour Commissioner, (Central) a ...

Court: Kolkata

Ganendra Narayan Ray, J.1. This writ petition is heard as a contested petition and the learned Counsel for the respondent No, 2 has appeared and affidavit has also been filed on behalf of the said respondent No. 2. The writ petition is directed against order dated 21st November, 1980 passed by the Regional Labour Commissioner (Central) being the appellate authority under the Payment of Gratuity Act, 1972 upholding the decision dated 31st December, 1979 of the Assistant Labour Commissioner (Central) Calcutta-II being the Controlling Authority under the said Payment of Gratuity Act, 1972.2. It appears that the respondent No. 2 Sunil Kumar Bose was an employee of the Bengal Coal Company Limited and Messrs. Andrew Yule and Company Limited was at one time the Managing Agent of Bengal Coal Company Limited. Before the Coal Mines (Nationalisation) Act, 1973, the conditions of service of the said Sunil Kumar Bose used to be governed by certain rules called Andrew Yule and Co. Ltd. Clerical Staf...

Commissioner of Income-tax Vs. State Bank of India

Court: Kolkata

Reported in: [1983]141ITR37(Cal)

Sabyasachi Mukharji, J.1. This reference relates to the assessment year 1968-69. We have been referred the following question under Section 256(1) of the I.T. Act, 1961:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to relief underSection 86A of the Income-tax Act, 1961, on the gross amount of dividends received from statutory corporations which was held to be 'Interest on securities' within the meaning of Section 18 of the said Act ?'2. As we have mentioned before, the relevant assessment year is 1968-69, for which the previous year is 1967. Now, in deciding this appeal, the Tribunal has referred to its decision in the previous appeal. We may incidentally point out that the question that fell for decision in the previous appeal for the years 1964-65 to 1967-68, which came up in appeal, was the same question for the year 1968-69, when the Tribunal gave its decision and in the instant decision, the Tribunal h...

Commissioner of Income-tax Vs. S.F. India Ltd.

Court: Kolkata

Reported in: [1982]135ITR382(Cal)

Sabyasachi Mukharji, J. 1. In this case, a short question has been referred to us under Section 256(1) of the I.T. Act, 1961. The question is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that, the reserve for gratuity should be included in the computation of capital under the Second Schedule to the Companies (Profits) Surtax Act, 1964 ?' 2. This relates to the assessment year 1970-71 for which the previous calendar year was 1969 ending on the 31st December, 1969. The ITO excluded the reserve for staff gratuity for Rs. 1,43,000 from the computation of capital for the purpose of determining the net chargeable profits under the C. (P.) S.T. Act, 1964. 3. The assessee preferred an appeal before the AAC. He held that the gratuity payments have been made by debiting to the relevant profit and loss account and the reserve for gratuity had been made on an ad hoc basis and the sum had not been touched for making any payment in re...

Commissioner of Income-tax Vs. Prabhabati Bansali

Court: Kolkata

Reported in: (1982)29CTR(Cal)15,[1983]141ITR419(Cal)

Sabyasachi Mukharji, J.1. We are concerned in this reference with the assessment year 1970-71. The assessee is one of the co-owners of the house property known as Radia House situated in Bombay. She had one-eighth share in the said property. A part of the building, viz., two-thirds of the total floor area, has been in occupation of the tenants under certain lease agreements and the remaining one-third of the building has been in the occupation of the licensees under ' Leave and Licence ' system which has been in vogue in the State of Bombay. It appears that the said system has been adopted by the house-owners so that the occupants could not claim statutory protection under the Rent Control Act and they could be evicted by the owners at their will. It further appeared before the Tribunal that under this system the licence for occupation was generally given for a period not exceeding 11 months so that there might not be any possibility of the transactions being construed as lease. As per...