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Kolkata Court March 1983 Judgments

Mar 31 1983

Union of India (Uoi) and ors. Vs. Orient Paper and Industries Ltd. and ...

Court: Kolkata

Decided on: Mar-31-1983

Reported in: 1984(18)ELT714(Cal)

Murari Mohan Dutt, J.1. These three applications have been filed by the Union of India, the Joint Secretary, Department of Industrial Development, Ministry of Industries, Government of India and the Controller appointed by the Government of India under the Paper (Control) Order, 1979 praying for stay of the interim orders passed by the learned Judge on the respective writ applications of the respondents, Orient Paper and Industries Ltd., Sirpur Paper Industries Ltd. and Andhra Pradesh Paper Mills Ltd., while issuing the Rules Nisi on such applications. The applications have been filed in the connected appeals preferred against the said interim order of the learned Judge passed in the Rules Nisi.2. It appears that in the year 1974, an order, namely, Paper (Control of Production) Order, 1974 was passed by the Central Government in order to ensure production of minimum percentage of common writing and printing paper. The said order was, subsequently, replaced by the Paper (Regulation of P...

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Mar 31 1983

Mahadeb Ghosh Vs. the State

Court: Kolkata

Decided on: Mar-31-1983

Reported in: 1983CriLJ1854

B.C. Chakrabarti, J. 1. This is an appeal against an order of conviction under Section 302 of the Penal Code passed by the learned Additional Sessions Judge, Nadia in Sessions Trial No. 3 of December 1979 sentencing the appellant to imprisonment for life.2. The appellant was accused of murdering his wife Sabita alias Chhabi Rani. The prosecution case shortly put is as follows The appellant Mahadeb Ghose and his wife Sabita lived separately from the mother of the accused since Sabita was not pulling on well with her mother-in-law. The appellant works at Dhubulia which is at a distance of about 50 miles from village Bhabanipur where the victim resided On 9-8-1978 the accused came to the village and was seen leaving the village along with his wife Sabita at about 3.30 p.m. by PWs 10 and 11. PWs 10 and 11 are residents of Bhabanipur. On their query the accused gave out that they were going to the place of their Guru while the wife gave out that they ware going to the place of work of the a...

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Mar 29 1983

Heilgers Limited Vs. Deputy Collector of Customs and anr.

Court: Kolkata

Decided on: Mar-29-1983

Reported in: 1985(5)ECC20,1986(6)LC545(Calcutta),1985(22)ELT401(Cal)

P.C. Borooah, J.1. The petitioner, Heilgers Ltd., carries on business as steamer agents for the Port of Calcutta and at all material time acted as such agents for the Japanese vessel 'NORFOIK MARU' owned by M/s. Mitsui O.S.K. Lines Ltd. of Japan which arrived at the Port of Calcutta on or about 2nd September, 1979. Among the cargo brought by the vessel for discharge at the Calcutta Port, there was a consignment of 9 cartons of 'FYH' brand ball-bearings, shipped at the Port of Kobe in Japan by M/s. Nippon Pillow Block Sales Co. Ltd. According to a declaration made by the shippers and inserted in the bill of lading, copy of which is annexure A to the petition, the weight of the consignment was 417.6 kilograms with identifying marks as mentioned in the bill of lading.2. Upon arrival at Calcutta the vessel commenced discharging her cargo on 3rd September, 1979, and completed the discharge on 13th September, 1979. Upon discharge the cargo was taken charge of by the Calcutta Port Trust till ...

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Mar 24 1983

Anar Bibi Vs. Habibur Rahaman and ors.

Court: Kolkata

Decided on: Mar-24-1983

Reported in: 1983CriLJ1538

S.N. Sanyal, J.1. This is an appeal by the complainant against an order dated April 15, 1976 passed by the learned Judicial Magistrate, 7th Court, Alipore acquitting the accused persons under Section 256 of Criminal P.C. (hereinafter referred to as the Code) of the offence under Section 427 of the Penal Code.2. The complainant appellant filed a petition of complaint against the respondents on Nov. 7, 1974 in the Court of the Sub-Divisional Judicial Magistrate, Alipore. After examination of the complainant the learned Magistrate took cognisance and issued summons against the accused persons under Section 427 of the Penal Code. Three of the accused persons namely, respondents Nos. 1, 2 and 4 appeared on July 8, 1975 and thereafter on Sept. 13, 1975 accused Ibrahim (respondent No. 3) also appeared. The accused persons were released on bail. The case was fixed on April 15, 1976 for examination of the accused persons under Section 251 of the Code. On that date the complainant was found abse...

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Mar 23 1983

Duncans Agro Industries Ltd. Vs. Secretary, Department of Industrial D ...

Court: Kolkata

Decided on: Mar-23-1983

Reported in: (1983)35CTR(Cal)225,87CWN756,[1983]144ITR94(Cal)

Chittatosh Mookerjee, J.1. On 18th January, 1978, a learned single judge of this court taking company matters had sanctioned with effect from 1st March, 1977, a scheme for amalgamation of National Tobacco Co. of India Ltd. with the petitioner, Duncan Agro Industries Ltd. The Govt. of India, who had opposed the said amalgamation scheme of the two companies, had preferred an appeal against the aforesaid order. But the appellate court had dismissed the said appeal.2. On 13th February, 1978, the petitioner, Duncans Agro Industries Ltd., made an application to the Central Govt. under Section 72A of the I.T. Act, 1961, for a declaration under the said section so that the petitioner-company might carry forward and set off the accumulated loss and unabsorbed depreciation of the amalgamating company, i.e., the National Tobacco Company of India Ltd. On 16th November, 1978, a Deputy Secretary of the Govt. of India, Ministry of Industries, had sent a memo to the petitioner stating that the specifi...

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Mar 23 1983

Angus Co. Ltd. Vs. Deputy Collector of Customs

Court: Kolkata

Decided on: Mar-23-1983

Reported in: 1988(36)ELT241(Cal)

P.C. Barooah, J.1. The petitioner M/s. Angus Company Ltd. act as Steamer Agents for vessels of M/s. Waterman Steamship Corporation of U.S.A. in the Port of Calcutta. On or about April 22, 1981, 'M.V. Robert Elee.' of the said Steamship Corporation arrived the Haldia Docks within the Port of Calcutta carrying imported cargo to be discharged at the said Port. The vessel being a LASH vessel carried several LASH barges in which the vessels cargo had been loaded. At Haldia the said LASH barges were unloaded from the vessel and were then towed to the Port of Calcutta for discharging their cargo at the Calcutta Docks. The said vessel carried inter alia eight consignments of brass scrap long pales in 286 bundles which had been loaded in three LASH barges. Particulars thereof have been set-out in paragraph 2 of the petition.2. A continuous survey was arranged by the petitioner on behalf of their foreign principal in respect of the discharge of the said Consignments of brass scrap and such surve...

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Mar 22 1983

Abhoy Singh Surana and ors. Vs. W. Evans and Co. Ltd. and anr.

Court: Kolkata

Decided on: Mar-22-1983

Reported in: AIR1984Cal88,87CWN781

Sharma, J.1. This appeal by Abhoy Singh Surana and others is directed against the judgment and decree passed by the learned Chief Judge, City Civil Court, the 18th day of January, 1979, in Ejectment Suit No. 237 of 1974. The learned Chief Judge having tried the suit dismised the same on contest with costs.2. Being aggrieved, the plaintiffs have come up before this Court in appeal. The plaintiff's case may be stated in short.3. The plaintiffs are the owners of the Premises No. 3 Mangoe Lane, Calcutta, and the defendant No. 1 is a monthly tenant under the plaintiff's in respect of the suit premises comprising of one godown on the ground floor. The defendant No, 1 has without the knowledge and/or consent of the plaintiffs, illegally transferred and/or sub-let the suit premises to the defendant No. 2, after the commencement of the West Bengal Premises Tenancy Act, 1956. The defendant made additions and alterations of permanent character by making construction and structural alteration etc....

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Mar 22 1983

Lala Sk. Vs. the State

Court: Kolkata

Decided on: Mar-22-1983

Reported in: 1983CriLJ1675

B.C. Chakrabarti, J. 1. This is an appeal against an order of conviction under Section 302 of the I.P.C. sentencing the appellant to suffer imprisonment for life, by the learned Sessions Judge, Malda in Sessions Trial No. 19 of 1981.2. The prosecution case may be briefly stated thus. At about mid-day on Sept. 14, 1977 the victim Marjen All went to a field known as Battali Field along with his uncle Nunshed for collecting fuel wood. They collected some dry plants of maize from the field and for the purpose of tying these plants into bundle some jute was collected from the land of the accused Lala Sk. Thereafter while they were coming they met Lala on the way. The accused enquired of Marjen and Nurshed as to where-from they had collected the jute. Marjen admitted having taken it from the land of the accused. The accused then took Marjen to his land and directed him to show the place where from the jute was taken. On the place being shown the accused Lala Sk. became infuriated. He had a h...

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Mar 21 1983

Kamala Devi Jhawar Vs. Assistant Controller of Estate

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Mar-21-1983

Reported in: (1983)5ITD137(Kol.)

1 to 4. These paras are not reproduced here as they involve minor issues.5. The next ground pertains to the inclusion of the deceased's share of goodwill in the firm UBM Sales & Services in which the deceased (Smt.) Late Kamala Devi Jhawar was a partner having 15 per cent share. The deceased retired from the partnership of the said firm on 30-5-1976 and died on 12-7 1976. The accountable person of the deceased submitted that on the date of death the deceased had no goodwill or interest in the firm and her share of goodwill was not includible in the principal estate left by her. The Assistant Controller held that the firm had goodwill and since it was not adjusted after the retirement of the deceased from the aforesaid firm to her account, the share of the deceased in the goodwill of the firm at the time of retirement was a gift made within two years. He, accordingly, included the sum of Rs. 1,03,042, being 15 per cent of the deceased's share in the goodwill of the firm determined ...

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Mar 21 1983

W.H. Targett and Co. Ltd. Vs. Wall Street Investment P. Ltd.

Court: Kolkata

Decided on: Mar-21-1983

Reported in: [1986]59CompCas335(Cal)

Dipak Kumar Sen, J.1. W.H. Targett and Co. Ltd., the petitioner, seeks to transfer about 1 bigha, 5 cottahs and 19 sq. ft. land in premises No. 20; Burdwan Road, Calcutta, to Wall Street Investment P. Ltd. against allotment of a number of shares of the latter in favour of the former by way of an arrangement under Chap. 3 of the Companies Act, 1956.2. The present application under Sections 391(2), 392 and 394 of the said Act was moved on September 24, 1982, pursuant whereto meetings of the shareholders of the two companies were held. The shareholders of both the companies approved the arrangement unanimously.3. It is now prayed that the arrangement may be sanctioned by this court with effect from April 1, 1982, and that consequential directions in respect thereof be made in favour of the said Wall Street Investment P. Ltd. and that the latter be directed to issue and allot 40,000 equity shares of Rs. 100 each credited as fully paid up to W. H. Targett & Co. Ltd. In the petition it is, i...

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