Kolkata Court September 1982 Judgments
ElgIn Properties and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Sep-30-1982
Reported in: AIR1983Cal61
Ramendra Mohan Datta, Actg. C.J.1. This appeal arises from the judgment and order of Basak, J. dated June 18, 1980.2. The matter was in respect of an application under Article 226 of the Constitution of India wherein the petitioners Elgin Properties challenged an order of requisition bearing No. 13/80 REQN dated 17th April, 1980 issued by the State of West Bengal in exercise of powers conferred by Sub-section (1) of Section 3 of the West Bengal Premises Requisition and Control (Temporary Provisions) Act, 1947 (hereinafter referred to as the said Act). The Rule Nisi issued herein was discharged by the learned Judge and the application was dismissed. All interim orders were ordered to be vacated. Elgin Properties thereupon preferred this appeal.3. The facts are that the Official Trustee for West Bengal, the respondent No. 6 herein is the trustee to the trust of D. A. David for Davidian Girls' School by and under a deed of trust dated September 28, 1974 and as such trustee is the legal ow...
Tag this Judgment!State of West Bengal and ors. Vs. Bio-drug Laboratories (P) Ltd.
Court: Kolkata
Decided on: Sep-24-1982
Reported in: 1987(27)ELT394(Cal)
Murari Mohan Dutt J.1. This appeal has been preferred by the State of West Bengal against the judgment dated 22nd September, 19 80, of Padma Khastgir, J., making absolute the rule nisi obtained by the respondent Bio-Drug Laboratories (P) Ltd., on its application under Article 226 of the Constitution. In the writ petition, the respondent challenged the order dated 27th December, 1972, of the Deputy Commissioner of Excise (Special), West Bengal, directing the appellant to pay a sum of, Rs, 1,75,667.97 on account of excise duty payable under the Medicinal and Toilet Preparation (Excise Duties) Act, 1955, as amended by the Medicinal and Toilet Preparations (Excise Duties) Amendment Act, 1961, for the period from 1st June, 1961 to. 31st March, 1971, as upheld on appeal by the Commissioner of Excise (Special), West Bengal, and thereafter, by the State Government. Further, the respondent claimed a refund of the sum of Rs. 1,64,500 paid by it from time to time towards assessment of excise duty...
Tag this Judgment!Bengal Electric Lamp Works Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-23-1982
Reported in: (1984)8ITD349(Kol.)
1. By this appeal the assessee has challenged the order of the learned Commissioner (Appeals) upholding the charging of interest from the assessee-company for non-payment of advance tax in terms of Section 215 of the Income-tax Act, 1961 ('the Act'). The assessee's grievance is that the ITO had charged interest from the company under Section 217(1A) of the Act for the alleged failure of the assessee-company to file estimate of advance tax in terms of Sub-section (3A) of Section 212 of the Act. On verification it has been found by the learned Commissioner (Appeals) that the assessee had, in fact, filed the said estimate and, therefore, interest in terms of Sub-section (1A) of Section 217 could not be charged from the assessee and yet instead of quashing the said interest, he has sustained it on the ground that interest was chargeable from the assessee under Section 215 for paying tax less than 75 per cent of the assessed tax on the basis of its own estimate of advance tax and for this ...
Tag this Judgment!income-tax Officer Vs. Kamsco Industries (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-23-1982
Reported in: (1983)3ITD359(Kol.)
1. The assessee is a limited company. The previous year of the assessee ended on 31-10-1974. The assessee was having income from dividend. The gross income from dividend was disclosed at Rs. 1,47,864. The ITO deducted Rs. 35,768 for expenses towards audit fees, general charges, interest, loan and establishment charges debited to profit and loss account. The balance amount worked out to Rs. 1,12,096. The ITO allowed deduction @60 per cent of Rs. 1,12,096 under Section 80M at Rs. 67,257.The total income after deduction came to Rs. 44,839 which was rounded off to Rs. 44,840. The computation of the ITO is given below :Gross Dividend Rs. 1,47,864Less : Expenses towards audit fees, general profit and loss account Rs. 35,768 Rs. 1,12,096Less : @60 per cent on above under Section 80M Rs. 67,257 ---------- 2. The assessee came in appeal before the Commissioner (Appeals) and urged that the ITO should have allowed deduction under Section 80M of the Income-tax Act, 1961 ('the Act'), on the gross ...
Tag this Judgment!Sukumar Dhibar Vs. Smt. Anjali Dasi
Court: Kolkata
Decided on: Sep-22-1982
Reported in: 1983CriLJ36
ORDERAmitabha Dutta, J.1. This revisional application is directed against an order dated 29-11-1980 passed by the learned Judicial Magistrate, Suri in Misc. Case No. 27 of 1975 granting maintenance allowance at Rs. 75/- per month to the opposite party in a proceeding under Section 125 of the Criminal P. C., 1973.2. The opposite party applied under Section 125 of the Code before the learned Magistrate alleging that she was married to the petitioner on 16th Magh 1373 B. S. according to Hindu rites and had a son out of the wedlock who died soon after birth, that as she did not give birth to any child thereafter, she was ill-treated by her husband and mother-in-law that ultimately on 1st Bhadra 1379 B. S. she was taken by her husband to her parent's house and left there, that thereafter the husband did not attempt to take her to his house or arrange for her maintenance, and that he has married again one Lakhmi Dassi. It was further alleged that the opposite party had no means to maintain h...
Tag this Judgment!Sm. Bharati Mukherjee Vs. Shiva Trading Co. and ors.
Court: Kolkata
Decided on: Sep-15-1982
Reported in: AIR1983Cal416
Suhas Chandra Sen, J.1. The appellant, M/s. Shiva Trading Company and others, the Respondents herein, had hired out a motor vehicle to the appellant, Smt. Bharati Mukherjee on the terms and conditions mentioned in the hire purchase agreement dt. 22nd March, 1976. Under the hire purchase agreement twenty four consecutive monthly rents of Rs. 1,400/- were payable. The first instalment, however, was to be of Rupees 1,800/- commencing from 1st June, 1976. The appellant, however, failed to pay any of the monthly hire which became due in spite of repeated demands. On or about 29th February, 1980 the hire purchase agreement was determined by the Respondents. The dispute between the appellant and the respondents was referred to arbitration on 6th April, 1980 at the instance of the respondent firm. The Arbitrator gave a notice to the appellant enclosing a copy of the statement of claim filed by the respondents and giving direction to file counter statement. The appellant's case before us, howev...
Tag this Judgment!Biman Kumar Biswas Vs. Commercial Engineering Corporation Pvt. Ltd. an ...
Court: Kolkata
Decided on: Sep-14-1982
Reported in: AIR1983Cal45,87CWN1
Anil K. Sen, J. 1. This revisional application raises a short point with regard to the proviso to Clause (i) in the first proviso to Sub-section (1) of Section 60 of the Civil P. C2. The opposite party No. 1 obtained a money decree against a partnership firm opposite party No, 2, and its partners including the present petitioner. That decree was put into execution in Money Execution Case No. 4/78. By an order dated November 23, 1978, the executing Court attached a sum of Rs. 100/- from the salary of the judgment debtor petitioner with effect from December 1978. On January 3, 1979, the decree holder opposite party No. 1 made a further application before the executing Court to the effect that a sum of Rs. 300/- should be attached out of the petitioner's salary since under Clause (i) of the proviso to Sub-section (1) of Section 60 of the Code such- portion of his salary could lawfully be attached. That ap-plication of the decree holder was allowed on September 13, 1980, when the executing...
Tag this Judgment!Aparna Basumallik Vs. Bar Council of India and ors.
Court: Kolkata
Decided on: Sep-14-1982
Reported in: AIR1983Cal37,87CWN170
ORDERB.C. Ray, J.1. This application is at the instance of the petitioner challenging the validity of the letter dated 19-2-82 communicating the decision of the State Bar Council on the basis of the decision of the Bar Council of India that the petitioner's application for enrolment in the State Bar Council's roll to practise as an Advocate has not been entertained as she did not fulfil the conditions laid down in Rule 1 (c) as framed by the Bar Council of India under Sections 7(h)(i), 24(1)(c) (iii) and (iii) (a) and S. 49(1)(d) of the Advocates Act. 1961 and she was asked to collect the enrolment fee of a sum of Rupees 250/- deposited by her with the Bar Council of West Bengal. The petitioner has stated in her petition that she passed the B. A. Examination in 1972 from the University of Calcutta and thereafter she passed the M. A. Examination from the Calcutta University in Political Science and also in Modern History from Rabindra Bharati University. It has been stated that after ob...
Tag this Judgment!Regional Director, Company Law Board, Eastern Region Vs. Hindusthan Ge ...
Court: Kolkata
Decided on: Sep-13-1982
Reported in: [1984]55CompCas557(Cal)
Suhas Chandra Sen, J. 1. This is an appeal preferred by the Regional Director, Company Law Board, Eastern Region, against a judgment dated April 29, 1982, delivered by T.K. Basu J. (Hindusthan General Electrical Corporation Ltd v. Karamchand Thapar and Bros. [1984] 55 Comp Cas 497 (Cal)), on an application under Section 391(2) read with Section 394 of the Companies Act, 1956, for confirmation of a scheme of amalgamation.2. An application was made for obtaining sanction of this court to a scheme of amalgamation of the entire undertaking of Hindusthan General Electrical Corporation Ltd. with Karam Chand Thapar Ltd. It has been stated in the petition that shortly after incorporation Hindusthan General Electrical Corporation Ltd. was engaged in the business of raising iron ore and manganese ore. From the profit & loss account of the company for the year ended 31st July, 1981, it appears that the company also manufactured iron clad switches, starters, cutouts, distribution board/boxes and l...
Tag this Judgment!Santosh Mandal Vs. State
Court: Kolkata
Decided on: Sep-13-1982
Reported in: 1983CriLJ773
B.C. Chakrabarti, J.1. This is an appeal from an order of conviction and sentence of imprisonment for life passed by the learned Sessions Judge, Howrah in Sessions Trial No, 18 of July, 1978.2. The prosecution case as made out in the F.I.R. (Ext. 1) is as follows:The accused and the deceased, Nemai Mondal were two brothers who lived in the same homestead with a common courtyard. Both of them worked in the same Jute Mills. The accused is addicted to drinks and unruly in character. About six months before the incident, the accused had severely beaten Nemai as a result of which Nemai had to undergo treatment at the Hospital for a considerable time. About one and half month before the incident, Nemai came back home on being released from the Hospital. On the relevant day that is 31-1-1977, the informant who happens to be the wife of the deceased, went to Bauria market for selling vegetables, leaving her husband and the daughters at home. At about mid-day, Sabitri, mother-in-law of the info...
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