Kolkata Court June 1982 Judgments
Aparna Trading Corporation (i) Pvt. Ltd. Vs. Commissioner of Commercia ...
Court: Kolkata
Decided on: Jun-28-1982
Reported in: [1982]51STC199(Cal)
M.N. Roy, J.1. Aparna Trading Corporation (I) Private Limited (hereinafter referred to as the said company), is incorporated under the Companies Act, 1956 and carries on the business as a wholesale distributor and as a retailer of medicines, toilet goods and provisions, apart from other stationery goods and has been stated to be a dealer within the meaning of Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act). The said company has further stated to be regularly assessed by the Commercial Tax Officer, Rajakatra Charge, Calcutta, respondent No. 5. The original registration certificate of the said company was No. CSI/1906A which was subsequently changed to RJ/1906A and thereafter, on and from 2nd May, 1978, it has been stated, that the said company is holding registration certificate No. RJ/230B. It was also the case of the said company that as such registered dealer they have been paying regularly the necessary taxes on the sales in accorda...
Tag this Judgment!Nripendra Kumar Mitra Vs. Smt. Amiya Dasgupta and ors.
Court: Kolkata
Decided on: Jun-25-1982
Reported in: AIR1983Cal47,86CWN996
ORDERPradyot Kumar Banerjee, J. 1. In this rule the petitioner challenges an order passed under Section 29-B of the West Bengal Premises Tenancy Act. The case of the petitioner is that the petitioner is a tenant in respect of the flat consisting of two rooms in the ground floor of holding No. 34, Subarban Park Road, Howrah at a rental of Rs. 175/- per month payable according to the English Calendar month. It is alleged that the petitioner was never served with a summon under Section 29-B of the West Bengal Premises Tenancy Act and as such he was in the dark. He appeared before the Rent Controller on 4th March, 1981 and prayed for time to file some documents which was allowed up to I8th March, 1981. On 18th March, 1981 it appears that the petitioner filed written statement but no prayer was made for leave to contest the application under Section 29-B (2) of the West Bengal Premises Tenancy Act. Thereupon the learned Rent Controller passed an order on 23rd March, 1981 allowing the petiti...
Tag this Judgment!Bihar State Agro-industries Development Corporation Ltd. Vs. Ram Chand ...
Court: Kolkata
Decided on: Jun-25-1982
Reported in: AIR1982Cal537
R.N. Pyne, J.1. This appeal is directed against an order dated 27th Aug., 1979 of Mrs. Khastgir, J. dismissing the appellant's application for revocation of leave granted under Clause 12 of the Letters Patent to institute the Suit No. 906 of 1978 (Ram Chand Khosla v. State of Bihar). The facts out of which the said application in the Court of the first instance arose are briefly as follows :Ram Chand Khosla, the plaintiff in Suit No. 906 of 1979 (1978?) was appointed as Receiver by and under a consent decree dated 5th April, 1977 passed in Suit No. 587 of 1973 (Universal Engineers and Traders v. Premier Traders) by this Court for the purpose of collecting and realising the dues payable to Premier Traders and was empowered to bring suit for that purpose.2. Pursuant to the power conferred under the said decree Ramchand Khosla as plaintiff filed the said suit being Suit No. 906 of 1978 against State of Bihar and the appellant, inter alia, for recovery of Rupees 4,46,576.40 p. and other re...
Tag this Judgment!Anandram Jiandrai Vaswani Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jun-25-1982
Reported in: (1983)IILLJ122Cal
R.N. Pyne, J.1. This appeal is directed against the judgment and order of Dipak Kumar Sen, J. dated 31st January, 1977 dismissing the appellant's suit filed against the respondents. A reference to the relevant facts of this case may be made.2. On 8th April, 1948 the appellant, A.J. Vaswani (hereinafter referred to as 'Vaswani'), who migrated from West Pakistan, was appointed in the post of Preventive Officer, Grade I in the Customs Department. Thereafter, in May 1961 the appellant was promoted to the post of Senior Grade Preventive Officer in the Customs Department. At the material time, he was posted as Senior Seizure Shed Officer at the Customs House, Calcutta.3. On August 25, 1961 a passenger namely Mrs. S.B. Dadlani arrived at Dum Dum Airport with 2 (two) suit-cases which were detained at the Airport. On 26th August, 1961 the said two suit-cases were brought in sealed conditions from Dum Dum Airport to the Seizure Shed at Customs House, Calcutta. Vaswani made the inventory of the c...
Tag this Judgment!Joginder Singh Palta Vs. Time Travels Pvt. Ltd.
Court: Kolkata
Decided on: Jun-22-1982
Reported in: [1984]56CompCas103(Cal)
Padma Khastgir, J. 1. This application had been made by Joginder Singh Palta for an order of injunction restraining the defendants. Time Travels P. Ltd, and others, from in any manner giving effect or further effect to the resolution, dated May 14,1982, restraining the defendants from interfering in any manner with the right of the petitioner to act as the managing director of defendant No. 1 and for other consequential reliefs.2. It was the petitioner's case that at all material times he was and still is the managing director of defendant No. 1. The company was incorporated on or about March 8, 1978, under the Companies Act, 1956, as a private company limited by shares. Defendants Nos. 2, 3 and 4 at all material times were and still are directors of defendant No. 1 and the petitioner along with the said directors constituted the board of directors of defendant No. I. The petitioner and defendants Nos. 2 and 4 were the first named directors of the company in its articles of association...
Tag this Judgment!Commissioner of Income-tax Vs. Asbestos and Allied Packing Co.
Court: Kolkata
Decided on: Jun-22-1982
Reported in: (1983)35CTR(Cal)251,[1983]144ITR109(Cal)
Sabyasachi Mukharji, 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 levied upon the assessee under the Explanation to Section 271(1)(c) of the Act relating to the assessment year 1964-65 '2. The statement of the case relates to the penalty levied under Section 271(1)(c) of the I.T. Act, 1961, relating to the assessment year 1964-65. 3. The assessee is a registered firm stated to be engaged in the manufacture and sale of steam and hydraulic packings. It declared income of Rs. 55,721 in its P & L A/c, for the assessment year concerned 1964-65, corresponding to the previous year ending on 31st March, 1964. In the proceedings for assessment to tax, the ITO found credits in the accounts of four hundiwallas. The ITO held that, in the absence of satisfactory evidence, the assessee had agreed to the taking of ...
Tag this Judgment!Commissioner of Income-tax Vs. Steel Rolling Mills of Hindusthan Pvt. ...
Court: Kolkata
Decided on: Jun-22-1982
Reported in: [1983]143ITR933(Cal)
Sabyasachi Mukharji, J.1. The assessment year involved is 1962-63. The question referred to us is as follows:' Whether, on the facts and in the circumstances of the case, the penalty under Section 271(1)(c) of the Income-tax Act, 1961, was leviable on the assessee '2. The facts of the case were as follows :The ITO, while computing the total income of the assessee, added back an amount of Rs. 5,33,459 to the total income of the assessee. Simultaneously, he initiated penalty proceedings under Section 271(1)(c) of the 1961 Act and as minimum penalty imposable exceeded Rs. 1,000, he referred the matter to the IAC.3. Analysing the total addition of Rs. 5,33,459, the IAC came to the conclusion that the assessee had concealed particulars of its income or furnished inaccurate particulars in respect of interest and brokerage on hundi loans amounting to Rs. 87,533. He also came to the conclusion that the assessee had concealed its income to the extent of Rs. 3,15,814 in respect of the stocks sho...
Tag this Judgment!Commissioner of Income-tax Vs. Garia Industries Pvt. Ltd.
Court: Kolkata
Decided on: Jun-21-1982
Reported in: (1983)31CTR(Cal)177,[1983]140ITR636(Cal)
SABYASACHI MUKHARJI J. - In this application under s. 256(2) of the I.T. Act, 1961, as directed by this court the following question of law have been referred to this court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the appeal against the order of the Income-tax Officer is maintainable ?2. Whether, in any event, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the return filed by the assessee was a valid return and in directing on that basis that the entire loss should be determined and carried forward for the purpose of set-off in connection with the assessment of the subsequent year ?'The assessee is a private limited company which was incorporated on July 21, 1960, and its accounts for the first year ended on June 30, 1961, disclosed a loss of Rs. 24,474 including claim for depreciation to the extent of Rs. 9,976. With a view to get this loss determined by the ITO as well as ...
Tag this Judgment!Tanvar Eqbal and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jun-18-1982
Reported in: AIR1982Cal542
ORDERP.C. Borooah, J.1. The petitioners, who are eleven in number, claim to be the legal heirs and representatives of one Sheikh Gholam Rasul Qais who died intestate on the 17th Jan., 1977. The said Sheikh Gholarn RasulQais purportedly purchased premises No. 6, Harinbari First Lane, Calcutta-73 from one Mst. Khadiza Bi by means of a registered deed of conveyance dated Sept. 1, 1969. The particulars of the registration have been set out in para 4 of the petition.2. It is stated in para 3 of the petition that the said premises had been purchased by Mst, Khadiza Bi from the original owners by a registered kobala dated Feb. 15, 1945. After the death of Sheikh Gholam Rasul Qais the said property is said to have devolved upon the petitioners in accordance with the principles of succession under the Mohammedan Law.3. In this writ petition the petitioners have challenged the Notice dated April 21, 1979 issued by Sri A. S. Dasgupta, Assistant Custodian of enemy property, to the first petitioner...
Tag this Judgment!Bapi Engineering and Co. Vs. State of West Bengal
Court: Kolkata
Decided on: Jun-17-1982
Reported in: AIR1983Cal212
Ramendra Mohan Datta, J. 1. This appeal arises from the judgment and order of Sabyasachi Mukharji, J. dated April 3, 1978. His Lordship dismissed the petitioner-appellant's application for setting aside the award on the ground of legal misconduct.2. The learned Judge considered the following points and was of the view that in respect of the claim for interest, the award did not show that the claim for interest was not taken into account by the arbitrator in his award. The arbitrator in his award had directed that the State of West Bengal represented by the Executive Engineer, Hooghly (Agri-Irrigation) Division was to pay to the claimant, M/s. Bapi Engineering & Co. in total against all the items of claim a sum of Rs. 33,000/- forthwith. According to the learned Judge, there was no proposition in the award that the arbitrator had included within the award the claim for interest. In any event, the arbitrator was not bound, to allow interest. The learned Judge was of the opinion that in t...
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