Kolkata Court May 1982 Judgments
Bihari Lall Lahoty Vs. Harendra Nath Sharma and ors.
Court: Kolkata
Decided on: May-14-1982
Reported in: AIR1983Cal209
Chittatosh Mookerjee, J. 1. This appeal is at the instance of the plaintiff in a suit for declaration that the property to which the documents of title mentioned in the plaint relate was charged with the payment of the loan together with interest and costs thereon amounting to Rs. 43,020/- to the plaintiff and for a decree under Order 34, Rule 4 of the Code of Civil Procedure. The defendants had contested the suit. The learned Subordinate Judge, Second Court, 24 Parganas has decreed the suit in part on contest for a sum of Rs. l,851/-, but has dismissed the rest of the plaintiff's claim. 2. It is a common case of both parties that on or about the 14th Sept., 1960 the defendants Nos. 1 to 4 and Jatindra Nath Sharma, the predecessor-in-interests of the defendants Nos. 5 to 14 had entered into an agreement with the plaintiff for sale of their premises No. 39/B, Purna Das Road for a sum of Rs. 1,50,000/-. On the same data they had received from the plaintiff-appellant a sum of Rs. 5,000/- ...
Tag this Judgment!The West Bengal Board of Secondary Education and ors. Vs. Sm. Basana R ...
Court: Kolkata
Decided on: May-14-1982
Reported in: AIR1982Cal467,86CWN908
M.M. Dutt, J.1. This appeal has been preferred by the West Bengal Board of Secondary Education, its President and Secretary against the judgment of a learned single Judge of this Court. By the said judgment, the learned Judge made absolute the Rule Nisi issued on the application of the respondents Nos. 1, 2 and 3 under Article 226 of the Constitution of India.2. The respondents Nos. 1 and 3 are the guardians of two students of Class VIII and the respondent No. 2 is the West Bengal Headmaster Association. In the Writ Petition, the said respondents who were the Writ Petitioners, challenged the validity of the revised history syllabus for Class VIII prescribed by the West Bengal Board of Secondary Education. The case of the Writ Petitioners is that in the State of West Bengal, there are two types of schools, namely, one under the Central Board of Education, New Delhi, and the other under the West Bengal Board of Secondary Education. The syllabi of the two groups of schools are different, ...
Tag this Judgment!Radio Supply Stores (P) Ltd. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-13-1982
Reported in: 1984(3)ECC187,1985(20)ELT15(Cal)
Manash Nath Roy, J.1. 'Fonokam'' is, .ads name of what the petitioner,, Radio (Supply Stones (p) Ltd has described as a telephone for internal' communication and has also stated to have manu factured the same since April, 1975. It was the case of petitioner that such product 'Fonokom' operates independent of the public telephone exchange and such product, is popularly know as intercom telephones. The petitioner has stated that because of the use and manner of operation such product 'Fonokom' would fall or come under the category of office machine and apparatus under the Indian Customs and Central Excise (Tariff) and more particularly under item No. 33D.2. The petitioner is a limited company incorporated under the Indian Companies Act, 1912 as was established in 1927. The petitioner is stated to be carrying on business in electronic appliances and also deals with compo nent parts of such appliances and other electrical goods. It has also been claimed that the petitioner has been duly re...
Tag this Judgment!Commissioner of Income-tax Vs. N. Ch. R. Row and Co.
Court: Kolkata
Decided on: May-12-1982
Reported in: (1983)32CTR(Cal)73,[1983]144ITR557(Cal)
Suhas Chandra Sen, J.1. As no one was appearing on behalf of the assessee in this case, at our request Mr. R.N. Dutt appeared as amicus curiae. We are grateful for the assistance rendered by Mr. Dutt to the court in this case.2. This reference application arises out of a consolidated order of the Tribunal disposing of the two appeals filed on behalf of the assessee-firm, M/s. N. Ch, R. Row & Co., against the order passed by the AAC in the appeal filed by the said firm against the assessment for the assessment year 1963-64. One appeal (I.T.A. No. 2092 (Cal.) of 1969-70) was filed by one partner, Sri P. Jagannathan, and the other appeal (I.T.A. No. 7205 (Cal.) of 1969-70), was filed by Sri P. Bhaskara Rao claiming to be a partner of the said firm. It is necessary to mention here how two different appeals came to be filed on behalf of the assessee-firm against the same order of the AAC.3. The assessee-firm was registered under the I.T. Act and was carrying on business at Calcutta. The par...
Tag this Judgment!Hindustan Safety Glass Works Ltd. Vs. Central Board of Excise and Cust ...
Court: Kolkata
Decided on: May-12-1982
Reported in: 1991(33)LC306(Calcutta)
Susanta Chatterji, J.1. The present writ petition filed by Hindusthan Safety Glass Works Limited prayed for, inter alia, issuing of a Writ of Mandamus commanding the respondents not to levy any duty of excise on broken glass/cullets arising in the process at the petitioner's factory under Item 23A of the First Schedule of the Act being Central Excises & Salt Act, 1944 and to withdraw, cancel and/or rescind the order bearing No. 391B dated July 18, 1981 and the purported Tariff Advice Bearing No. 76/81 dated August 4, 1981 of the Central Board of Excise and Customs and the purported order bearing No. V-23A(3)2-AC/81 dated November 20, 1981 of the Assistant Collector of Central Excise, Calcutta-X Division and to refund the amount realised as alleged duty of excise on such broken glass/cullets and to, further, act in accordance with law, and for other consequential reliefs as fully stated in the writ petition itself.2. It is alleged that in course of making and/or producing toughened glas...
Tag this Judgment!Paras Nath Dubey and anr. Vs. Kedar Nath Kejriwal and anr.
Court: Kolkata
Decided on: May-11-1982
Reported in: AIR1982Cal578
Ramendba Mohan Datta, J. 1. The appeal herein arises from the judgment and order of Subyasachi Mukharji, J. passed on May 18, 1977. The learned Judge has dismissed the application for setting aside the award and has, inter alia, passed a judgment in terms of the award. 2. The award was passed on Jan. 22, 1977 in respect of disputes arising out of a Hire-Purchase Agreement dated Nov. 25, 1972 in which there was an arbitration clause. The award read as follows : 'Whereas Messrs. Kedarnath Kejriwal, the claimant abovenamed referred to my arbitration all disputes and differences between them and the respondents pursuant to the Arbitration Agreement dated 9th day of October, 1972 between the parties and whereas I took upon myself the burden of the said reference and whereas I have read and considered the papers filed before me and also heard the evidence: Now I make my award as follows:-- 1. I award and declare that the claimant namely Kedar Nath Kejrival are the owners of the Tata Merced...
Tag this Judgment!Commissioner of Income-tax Vs. Ghanshyamdas Binani
Court: Kolkata
Decided on: May-11-1982
Reported in: [1983]141ITR482(Cal)
Sabyasachi Mukharji J.1. The following two questions have been referred to this court :' (1) Whether, on the facts and in the circumstances of the case, and on a proper interpretation of the deed of trust executed on July 24, 1959, the Tribunal was right in holding that a legally valid trust had been created and the ownership of 30,000 shares in M/s. Metal Distributors (P.) Ltd. had been transferred by the assessee to the said trust ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income of the said trust could not be assessed in the hands of the assessee ' 2. This relates to the assessment to income-tax for the assessment years 1962-63, 1963-64, 1964-65 and 1960-61, for which the relevant previousyears were Diwali Sambat years 2018, 2016, 2019 and 2020 (sic). The assessee had transferred 30,000 shares of Metal Distributors Pvt. Ltd. to a trust of Mathuradas Govardhandas Binani Charitable Trust by an indenture dated July 24, 19...
Tag this Judgment!Bengal and Assam Investors Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-11-1982
Reported in: [1983]142ITR156(Cal)
Sabyasachi Mukharji, J.1. In this reference under Section 256(1) of the I.T. Act, 1961, for the assessment year 1974-75, the following questions have been referred to us :'(1) Whether, on the facts and in the circumstances of the case, the amount of Rs. 44,937 credited in the printed accounts as the miscellaneous income of the assessee was rightly subjected to tax as the income of the assessee during the assessment year in question ? (ii) Whether the amount of Rs. 6,077 incurred by the assessee in connection with the proposed amalgamation with another company, which never took place, was of a capital nature and could not be allowed as a revenue deduction ? (iii) Whether because of the enhancement of assessment as a result of directions issued by the Inspecting Assistant Commissioner under Section 144B(4) on items not covered by the draft assessment order, the assessment became altogether invalid, even though the impugned enhancement had been deleted on appeal by the Commissioner of Inc...
Tag this Judgment!Shaw Wallace and Co. Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-10-1982
Reported in: (1982)2ITD181(Kol.)
1. These two appeals are taken - together and disposed of by a common order.2. The assessee is a limited company. Appeal No. 4 (Cal.) of 1981 arises out of the order of the Commissioner under Section 16(1) of the Companies (Profits) Surtax Act, 1964 ('the Act'). Appeal No. 34 (Cal.) of 1981 arises out of the order of the ITO who re-made the assessment after the order of the Commissioner under Section 16(1) of the Act.3. The assessee-company filed its return under the Act showing the chargeable profit of Rs. 1,28,87,153 on 30-9-1975. The ITO computed the capital of the company for the purpose of allowing statutory deduction at Rs. 5,87,75,312. He allowed the statutory deduction, at 10 per cent of the above amount, at Rs. 58,77,531. He calculated the gross chargeable profit of Rs. 2,27,17,219 and after deducting the standard deduction of Rs. 58,77,531 determined the net chargeable profit at Rs. 1,68,39,688. The Commissioner perused the record of the ITO and found that the order passed b...
Tag this Judgment!In Re: Chandidas Ghosh
Court: Kolkata
Decided on: May-10-1982
Reported in: AIR1982Cal305,86CWN803
ORDERB.C. Ray, J.1. A short question though, of course, of point of law is involved in this application namely whether the approval that has been accorded by the president of the West Bengal Board of Secondary Education as communicated by the letter of the Secretary of the Board of Secondary Education on 19-8-81 to the Secretary, Managing Committee of Uttar Fulsara Jr. High School in the District of 24 Parganas for terminating the service of the petitioner who is the headmaster of the said school is in accordance with law and is sustainable.2. Mr. Sircar, learned Advocate appearing on behalf of the West Bengal Board of Secondary Education, has in his usual frankness candidly placed before this Court the records of the Board including the order passed by the president of the Board on 4-8-81'. It appears from the said order that the President of the Board after considering the relevant papers including the explanation submitted by the teacher and also the recommendation of the committee ...
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