Kolkata Court November 1983 Judgments
iswari Prasad Munuri Vs. Shib Narayan Banerjee
Court: Kolkata
Decided on: Nov-28-1983
Reported in: AIR1984Cal213
Jyotirmoyee Nag, J.1. This appeal arises from the order passed in appeal by the learned Additional District Judge, 2nd Court, Alipore against order No. 57 dated 15th June, 1972 in Insolvency Case No. 6/72. One Ganesh Gbandra Bhowmick, creditor, filed an Insolvency Case against Sub Narayan Banerjee, the debtor, being Insolvency Case No. 150/70. The present appellant, Iswari Prosad Munuri filed an abjection as creditor for setting aside the order of dismissal dated 6-8-1971 by the learned Subordinate Judge in the said insolvency case. On 3-12-1971 as Shib Narayan Banerjee, the debtor, was absent on the date of hearing, it was taken up for ex parte hearing after examination of one witness and Shib Narayan Banerjee was adjudicated insolvent. Prior to that order, on 11-9-1970, the present appellant, Iswari Prosad Muhuri had appeared by filing a Vakalatnama through a lawyer and prayed for time to put in an objection and he was granted time till 20-11-1970 to file objections. On 20-11-1970 th...
Tag this Judgment!Central Bank of India Vs. Atlas Works P. Ltd. and ors.
Court: Kolkata
Decided on: Nov-28-1983
Reported in: [1985]58CompCas243(Cal)
Dipak Kumar Sen, J. 1. The Central Bank of India filed a suit in the District Court of Alipore marked as Title Suit No. 59 of 1976 claiming, inter alia, a money decree and also enforcement of mortgage of immovable properties of Atlas Works P. Ltd., defendant No. 1, in favour of the bank.2. Thereafter, defendant No. 1 having failed to pay rent for its factory premises, at the instance of the landlord as the creditor, was directed to be wound up by this court. On August 17, 1977, this court in its company jurisdiction directed the said Title Suit No. 59 of 1976 to be transferred from Alipore Court to this court. Pursuant thereto, the said suit has been transferred arid is now pending in this court marked as Transferred Company Suit No. 9 of 1977.3. During the pendency of the winding-up proceedings the claim of the creditor was paid off in full by defendant No. 1 in instalments granted by this court. The proceedings for winding up has thereupon been permanently stayed.4. The present appli...
Tag this Judgment!Calcutta Chemical Co. Ltd. Vs. Dhiresh Chandra Roy
Court: Kolkata
Decided on: Nov-28-1983
Reported in: [1985]58CompCas276(Cal),(1985)2CompLJ51(Cal)
Suhas Chandra Sen, J.1. The dispute in this case relates to the holding of the 60th and 61st annual general meetings of the Calcutta Chemical Co. Ltd., hereinafter described as 'the company'. Because of various disputes and litigations, the 60th and 61st annual general meetings of the company for the financial years 1980-81 and 1981-82, respectively, could not be held. Ultimately, various petitions filed in this court were disposed of by several orders passed on August 11, 1983.2. On September 9, 1983, a meeting of the board of directors of the company was held and at that meeting it was resolved that the 60th and 61st annual general meetings of the company would be held on October 7, 1983, at different times. A notice was published in the Business Standard on September 12, 1983, informing all concerned that the annual general meetings were to be held on October 7, 1983, at the place and time specified therein. It is the case of the appellant that on September 12, 1983, the appellant p...
Tag this Judgment!income-tax Officer Vs. Kusum Products Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-25-1983
Reported in: (1984)7ITD557(Kol.)
1. This is a departmental appeal. The assessee is a limited company and derives income from vegetable oil, soap, etc. In the facts and circumstances of the case the learned Commissioner (Appeals), Central-II, Calcutta, erred both in law and facts in deleting the addition of Rs. 7,39,528 in respect of addition towards export of machinery to P.T. Kusum Products, Indonesia and failed to appreciate the legal issue involved in Section 92 of the Income-tax Act, 1961 and as such the addition of Rs. 7,39,528 should be restored.3. The assessee entered into an agreement on 13-3-1975 with Peter, Cremer, a company of West Germany, to establish a limited company in Indonesia. The name of the limited company which was to be floated in Indonesia was P.T. Kusum Products Ltd., Indonesia. The authorised and issued capital of the new company was U.S. $ 10,00,000 divided into 10,000 shares of $ 100 each. The assessee-company was to contribute 50 per cent of the capital of the new company. The RBI vide it...
Tag this Judgment!Union of India (Uoi) Vs. Smt. Malina Ghosh and ors.
Court: Kolkata
Decided on: Nov-24-1983
Reported in: [1985]153ITR263(Cal)
Ganendra Narayan Ray, J.1. This rule was directed against Order No. 3008 dated May 27, 1981, passed by the District Judge, 24-Parganas, in O.S. No. 53 of 1944. It appears that large properties belonging to Shri S. K. Ghose (since deceased) were attached under the provisions of the Criminal Law Amendment Ordinance, 1944, for the purpose of realising a sum of rupees seventy-five lakhs on account of liability of the said Shri S. K. Ghose, who was convicted and sentenced for misappropriating a large sum of Government money in the discharge of his official duties. The District Judge became custodia legis of the said properties belonging to Shri S. K. Ghose, since deceased, and a receiver has been appointed forrealising the income out of the said property for liquidating the said amount of rupees seventy-five lakhs out of the income of the said properties under attachment. It appears that in 1962, the Commissioner of Income-tax wanted to realise income-tax out of the estate of Shri S.K. Ghos...
Tag this Judgment!Benoy Chandra Dey Vs. the State and anr.
Court: Kolkata
Decided on: Nov-15-1983
Reported in: II(1984)ACC309,1984CriLJ1038
J.N. Chaudhuri, J.1. This revisional application arises out of an appellate judgment and order of the 7th Additional Sessions Judge, Alipore dismissing the appeal of the present accused-petitioner and, confirming his conviction under Section 304A, I.P.C. and a sentence of 1 year's R.I. and a fine of Rs. 500/-, in. default, further R.I. for six months passed by the Judicial Magistrate, 5th Court, Alipore.2. The prosecution case in short is that on 15.2.1976 at about 9 a.m. one Ashim Kumar Das alias Buro, a boy of about 13 years of age, son of P.W. 6, of S.S. Dhawan Colony, Sodhpur, P.S. Behala, while passing in front of the house of the petitioner, also of the same colony, was electrocuted from the naked live galvanised electric wire taken from the house of one Gopal Chandra Samanta outside the said colony to the house of the petitioner inside the colony. As a result Buro died instantaneously of the A.C. shock. It is the prosecution case that due to the criminal negligence on the part o...
Tag this Judgment!income-tax Officer Vs. Warren Tea Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Nov-11-1983
Reported in: (1984)7ITD697(Kol.)
1.The revenue is in appeal before us. The assessment year involved is 1979-80.2. The assessee is a limited company. It filed an estimate of advance tax in Form No. 29 under Section 209A of the Income-tax Act, 1961 ('the Act') on 15-3-1979, though the estimate and the covering letter were dated 14-3-1979. According to the estimate of advance tax filed by the assessee, advance tax payable by it amounted to Rs. 48,51,000. This amount was paid as advance tax on 15-3-1979. On the same day, it was, however, felt that a further sum would be payable by the assessee by way of advance tax. So on the same date, i.e., 15-3-1979, a further sum of Rs. 6,93,000 was paid as advance tax through the challan prescribed for payment of advance tax. No revised estimate of advance tax was, however, filed by the assessee on or after 15-3-1979.3. The assessment for the assessment year 1979-80 was completed by the ITO on 27-2-1982 on a total income of Rs. 84,97,930. The assessment order merely directed that cr...
Tag this Judgment!Gurman Singh Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Nov-09-1983
Reported in: 1984CriLJ718
ORDERB.C. Ray, J.1. The petitioner, a Junior Commissioned Officer posted at present in the Ammunition Depot, Panagarh, has-assailed in this application the impugned order of Penal Deduction as well as for issuance of a writ in the nature of prohibition prohibiting the respondents to start and/or initiate any disciplinary proceeding and/or Court martial against the petitioner.2. The relevant facts as appeared in the petition are in brief as follows : a consignment of 70 M.T. (180x200) despatched by 218 Petroleum Control Unit ASC Calcutta in Wagon No. NR 10808 and WR 38681 under their railway receipt No, A32435 dt. 10th November, 1980 and A324357 dt. 12th November, 1980 was received in the Supply Depot ASC Panagarh on 26th November, 1980. The above consignment was inspected, checked and unloaded under the strict supervision of station board of Officers and railway representative and representative of Supply Depot ASC Panagarh on 100 per cent checking in all respects by the Board and the ...
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