Kolkata Court May 1983 Judgments
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Purushottam Das Bangur Vs. Wealth-tax Officer and ors.
Court: Kolkata
Decided on: May-12-1983
Reported in: [1984]148ITR651(Cal)
D.K. Sen, J.1. Purushottam Das Bangur, the petitioner herein, is the karta of an HUF known as Purushottam Das Bangur HUF.2. The said family is an assessee under the W.T. Act, 1957. For the assessment year 1970-71, wealth-tax return of the said family was filed on September 29, 1970, showing a net wealth of Rs. 11,58,454 on the relevant valuation date, being March 31, 1970. The wealth of the petitioner consisted, inter alia, of shares in various joint stock companies held by the said family being both quoted and unquoted shares.3. The quoted shares were valued as on the date of valuation at the market rate prevailing, based on the official market quotation list of recognised stock exchanges. The unquoted shares were valued according to valuation reports of valuers.4. An order of assessment was passed on September 29, 1972, by the WTO, Central Circle-1, Calcutta, whereby the family was assessed to wealth-tax on a net wealth of Rs. 15,22,360.5. An appeal preferred from the said assessment...
Sushil Kumar Chakraborty and ors. Vs. Lic of India and ors.
Court: Kolkata
Decided on: May-12-1983
Reported in: (1984)ILLJ503Cal
C.N. Roy, J.1. In the instant Rule, the order of the Government of India, Ministry of Finance (Department of Economic Affairs) dated 19th December 1978 relating to the service conditions of the Life Insurance Corporation Development Officers and the Notification dated 19th December, 1978 amending the Life Insurance Corporation of India (Staff) Regulations, 1960 are under challenge.2. The petitioners are Development Officers of Life Insurance Corporation, a statutory Corporation created under the Life Insurance Corporation Act, 1956. It appears that initially the emoluments and salaries of the Development Officers were settled by negotiations and agreements between the administration of the Life Insurance Corporation and the Association of the Development Officers viz. The National Federation of Insurance Field Workers of India. It appears that on 19th November, 1971, a bilateral agreement was concluded between the said Federation and the Life Insurance Corporation of India and the Deve...
Mr. Ranjit Kumar Chatterjee Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-12-1983
Reported in: (1984)ILLJ402Cal
Amitabha Dutta, J.1. In this writ petition, the petitioner has challenged the decision of the respondents No. 1 and 2 refusing to alter his date of birth, in service record from 18th July, 1918 to 8th July, 1928 and applied for appropriate relief.2. The material facts appearing from the affidavits of the parties may be narrated briefly. The petitioner who is not a matriculate was appointed as Mechanic, Grade II in M.T.O. Dufferin Pool of the U.S. Army with effect from 13th September, 1944 during the Second World War. In the service book of the petitioner opened by the American Military Authority the petitioner's date of birth was recorded as 18th July, 1918. After the war was over the petitioner's service was transferred to the office of the Director General of Supplies & Disposals in 1948 and from there to the Indian Bureau of Mines in 1957 wherefrom he was finally absorbed in the office of the Geological Survey of India in 1960. In 1959 the petitioner submitted to the concerned autho...
Kapur and Co. (P.) Ltd. Vs. Commissioner of Income-tax and ors.
Court: Kolkata
Decided on: May-11-1983
Reported in: [1984]148ITR636(Cal)
M.N. Roy, J. 1. The petitioner is an existing company under the Companies Act, 1956, and it has been stated that the source of its income is from house property. The rule without any interim order, but with liberty to ask for same was obtained on 28th February, 1977, along with Civil Rule No. 943(W) of 1977, against an order, dated 6th July, 1976, made by the Commissioner of Income-tax, respondent No. 1, under Section 264 of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'), relevant for the assessment years 1965-66 and 1967-68. The other rule related to such proceedings against assessment for the years 1965-66 to 1971-72.2. Although the rule was made ready as regards service on 12th November, 1979, there has been no appearance entered or any affidavit-in-opposition filed by the respondents. Mr. R. Prosad, of course, wanted to make some submissions at the time of hearing without filing the necessary power. But such prayer was refused as he was not duly empowered. It ...
Arun Kumar Bedi Vs. Smt. Anjana Bedi
Court: Kolkata
Decided on: May-10-1983
Reported in: AIR1984Cal49,87CWN840
Anil K. Sen, J.1. This is a revisional application at the instance of the defendant in Money Suit No. 23 of 1979 of the 4th Court of the learned Subordinate Judge at Alipore. The order impugned is one of October 8, 1982, passed by the learned Subordinate Judge deciding preliminary issue as to the jurisdiction of the Court in favour of the plaintiff. The respondent filed the aforesaid suit in the Court of the learned Subordinate Judge at Alipore claiming separate maintenance. Her simple case is that she was married to the petitioner at Delhi and she went over to United Kingdom to reside with her husband, the defendant, since the husband is a resident of the United Kingdom. She further pleaded that being deserted by the husband in the United Kingdom, she was compelled to come back to India and live separately at No. 15, Elgin Road, Calcutta within the jurisdiction of the learned Subordinate Judge. In such circumstances she claimed that she is entitled to separte maintenance and such main...
Highway Construction Co. (P.) Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-09-1983
Reported in: (1983)4ITD545(Kol.)
Determination of tax on a sheet of paper and on Form ITMS 150A within a period of limitation instead of assessment order itself does not make assessment invalid.Where the assessment is made under section 143(3), it should contain determination of tax payable by the assessee or amount refundable to it, without which the assessment order would be invalid. The determination of tax on the notice of demand will not fulfill the said requirement. The determination of tax on any paper within the period of limitation would, however, fulfill the requirement of section 143(3)(a) as no form of assessment order is prescribed. In the instant case, the Income Tax Officer determined the tax on a plain paper and on Form ITNS 150-A within period of limitation and thus complied with the provisions of section 143(3)(a). The mere failure to forward the impugned two sheets to the assessee was a curable defect or omission and could not invalidate the assessment. The assessment made by the ITO was therefore,...
Deutsche Dampschiffshrts Gessellschaft hansa Bremen Vs. Bharat Alumini ...
Court: Kolkata
Decided on: May-06-1983
Reported in: [1984]55CompCas727(Cal)
Dipak Kumar Sen, J. 1. Messrs. Deutsche Dampschiffshrts Gessellschaft 'Hansa' Bremen(hereinafter referred to as 'the company') was incorporated under thelaws of West Germany. It has its head office at Bremen in WestGermany. It is not in dispute that the company carries on business at Mercantile Building 9, Lalbazar Street, Calcutta. 2. Bharat Alminium Co. Ltd., the petitioner, seeks to wind up the company. The petitioner contends that as the company carries on business within the jurisdiction of this court and has assets in India, this court has jurisdiction to wind up the said company as an unregistered company under Sections 584, 585, 588 and 434 of the Companies Act, 1956.3. The petitioner alleges that a sum of Rs. 2,58,518.80 is due and owing by the company to the petitioner on account of excess freight paid.4. It is alleged that the company is being wound up in an appropriate court in Germany.5. The petitioner alleges that a notice under Section 583 of the Companies Act, 1956, dat...
East India Photographic Traders' Association and Ors. Vs. State of Wes ...
Court: Kolkata
Decided on: May-05-1983
Reported in: AIR1984Cal92
ORDERG.N. Ray, J.1. In this Rule, petitioner 1, East India Photographic Traders Association and the petitioner No. 2, Sri Saral Kumar Dutta and petitioner 3, Sri Hem Ranjan Bose respectively the President and the Secretary of the said East India Photographic Traders' Association have challenged a notice dated 25-5-1979, being Annexure 'D' to the writ petition, the order dated 15th/ 16th June, 1979 and communication dated 9-7-1979, being Annexures 'F' and 'H' respectively to the writ petition. By notice dated 25-5-1979 (Annexure 'D') the Registrar of Firms, Societies and non-Trading Corporations, West Bengal called upon the Secretary, East India Photographic Traders' Association under Section 22(1) West Bengal Societies Registration Act, to explain within two weeks from that date the circumstances under which the said Society was registered after about ten years when a Company under the name and style of East India Photographic Traders' Association Limited was registered and one Sri Gop...
Ex Parte: Champalal Jajodia Vs. Life Insurance Corporation of India
Court: Kolkata
Decided on: May-04-1983
Reported in: AIR1984Cal158
ORDERPadma Khastgir, J. 1. This application had been taken out by Champalal Jaiodia for an order setting aside the notice dated 7th June, 1982 issued by S. K. Mondal on behalf of the respondent Life Insurance Corporation of India. A suit was filed in 1959 by the Life Insurance Corporation of India against one M. Sohan-lal & Co. a partnership firm. At all material times the petitioner was a partner of the said firm. On 4th September, 1969 a decree was passed in the said suit by this Court directing the defendant firm to pay a sum of Rs. 82,412.50 with interest on the principal sum of Rs. 81,687.30 at the rate of 6% per annum from the date of the decree till realisation. By the said decree thisCourt showed the defendant firm to pay the decretal amount by monthly instalment as provided in the said decree. By letter dated 9th January, 1970 it was contended on behalf of the respondent that by reason of default in payment of instalment as provided in the said, decree the balance of the decre...
Mihir Adhikary Vs. the State
Court: Kolkata
Decided on: May-04-1983
Reported in: 1983CriLJ1559
B.C. Chakrabarti, J. 1. This is an appeal against an order passed by the learned Additional Sessions Judge, Purulia in Sessions Trial No. 14 of 1979, convicting the appellant under Sections 302 and 309, Penal Code, and sentencing him to undergo imprisonment for life on the first charge and simple imprisonment for one year under Section 309, I. P. C2. The charge against the appellant Mihir Adhikary was that on 15th day of September, 1977 he did commit murder by intentionally causing the death of Hira (wife of the appellant) and Sarada (daughter of the appellant aged about 11/2 years) and thereby committed an offence punishable under Section 302 of the Code. The second count of the charge was that on the same day and at the same place he attempted to commit suicide and did an act to wit caused stab injuries on his person with a view to commit suicide and thereby committed an offence punishable under Section 309 of the Code.3. The accused appellant is the son of the informant Tinkari Adhi...
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