Kolkata Court February 1984 Judgments
Union of India (Uoi) Vs. Bilas Singh and Co. and anr.
Court: Kolkata
Decided on: Feb-29-1984
Reported in: AIR1984Cal261
ORDERPratibha Bonnerjea, J.1. The Union of India has taken out the present application under Section 33, Arbitration Act, for a declaration that the contract dated 26-11-1965 came to an end with the reconstitution of the respondent in December, 1970.2. The history of the case is as follows:--Admittedly Bilas Singh & Co., was a partnership firm, established in June 1964 with four partners and having registration No. 39935. This 1964 firm entered into an agreement with the petitioner ia writing, being contract No. 119J/KB, dated 26-11-1965 for execution of D. B. K. Railway Project on terms and conditions contained in the said contract. One of the terms thereof was:'..... any change in the constitution of the firm shall be forthwith notified by the contractor to the Engineer.'3. Bilas Singh & Co., completed the said work in June 1968. The contract dated 26-11-1965 contained am arbitration clause. Disputes and differences having arisen out of the said contract, Bilas Singh & Co. filed a sp...
Tag this Judgment!Debendra Chandra Mondal Vs. Ratan Mitra
Court: Kolkata
Decided on: Feb-28-1984
Reported in: AIR1984Cal316
ORDERRam Krishna Sharma, J.1. This Rule arises at the instance of tenant defendant in the Court below in connection with Suit No. 4337 of 1978. Some documents containing disputed signatures (being Exhibits A 103-A 105) were sent for comparison of the same with some specimen signature of the person concerned. The expert took necessary steps to examine them and sent his report in a sealed cover along with the enlarged photographs of the signatures etc. The learned Court On opening the cover found that after comparison the expert could not form any definite opinion. Thereupon, the defendant-petitioner filed an application before the learned Judge, Court of the Small Causes, Calcutta, for referring the disputed signatures along with the admitted signatures to a forensic expert at his own cost. After considering the application the learned Court below rejected the same. Being aggrieved by that order dated 24-4-1981, the present Rule was obtained.2. Appearing before me Mr. Ganguly contends t...
Tag this Judgment!Mayapur Sree Chaitanya Math and ors. Vs. Sachidananda Brahmachari and ...
Court: Kolkata
Decided on: Feb-28-1984
Reported in: 1984CriLJ1692
ORDERMonjula Bose, J.1. The short point requiring determination in this application is whether the plea of the defendants in their written statement as also in the several affidavits filed in the interlocutory proceedings before this Court in Suit No. 939 of 1978 Mayapur Sree Chaitanya Math v. Tridandeeswami Bhakti Kusum Sraman Maharaj contending that the two deeds dated 7th July, 1976 are genuine documents and not liable to be set aside, makes the respondents or any of them liable for prosecution for perjury in an application under Section 340 of the Cr.P.C. The respondents before the Court are six in number of whom respondents 3 and 4 are admittedly not parties to the suit, and who have been charged in the petition with aiding and abetting the respondents in manufacturing false documents.2. The case of the plaintiffs-petitioners in their petition, shortly, is that the two alleged deeds of appointment dt. 7th July 1976 were not executed by Bhakti Vilas Tirtha and the said documents ha...
Tag this Judgment!L.M. Thapar Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-27-1984
Reported in: [1984]149ITR383(Cal)
Satish Chandra, C.J.1. The Tribunal has submitted the statement of the case and has referred the following question of law for our opinion :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the sum of Rs. 1 lakh found to have been spent on the occasion of the marriages of the son and daughter of the late Karamchand Thapar as income from undisclosed sources owing to the absence of a proper record maintained in that respect ?'2. The question relates to the assessment year 1960-61, the accounting period ending on March 31, 1960. Late Shri Karamchand Thapar was the assessee. It appears that Sri M. M. Thapar, assessee's son, was married on May 2, 1959, and the assessee's daughter was married on January 18, 1960. The ITO felt that in the income-tax return the expenses of marriages were not properly explained. He asked for certain details and the same was furnished, on a consideration whereof the ITO held that the marriage expenses should be ...
Tag this Judgment!Commissioner of Income-tax Vs. Davidson of India Pvt. Ltd.
Court: Kolkata
Decided on: Feb-27-1984
Reported in: (1984)41CTR(Cal)360,[1984]148ITR544(Cal)
Satish Chandra, C.J.1. For the assessment year 1968-69, the Tribunal has referred the following question of law for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that repairs to the flat occupied by the employees did not provide any benefit or amenity to the employees as contemplated under the provisions of Section 40(c)(iii) ?'2. The ITO disallowed a sum of Rs. 58,428 on the ground that it represents benefit given to the assessee's (employees) and are expenses which otherwise would have been payable by the employees. The matter ultimately reached the Tribunal. The Tribunal observed that the employees of the assessee-company were occupying the flats which were taken by the assessee-company on lease and the company incurred certain expenditure on the maintenance, repairs, etc., with respect to those flats. The expenditure for repairs to the flats cannot be treated as benefit, amenity or perquisite to the employees. The com...
Tag this Judgment!Wealth-tax Officer Vs. Mrs. Madhu Kanta J. Shah.
Court: Kolkata
Decided on: Feb-27-1984
Reported in: [1986]17ITD947(Cal)
ORDERPer Shri A. R. Haldar, Judicial member - These two appeals by the revenue are directed on the following common grounds :1. That on the facts and in the circumstances of the case the AAC erred in law as well as in facts in interpreting the ration of the principle decided in the case of CWT v. Mahadeo Jalan : [1972]86ITR621(SC) .2. That on the facts and in the circumstances of the case, the AAC erred in law in holding that valuation of the shares held by the assessee during the year should not be done in accordance with the provisions of rule 1D of the Wealth-tax Rules, 1957 (the Rules).2. The assessee held shares of Madhu Jayanti (P.) Ltd. and Jay Bharat Cotton Textiles (P). Ltd. According to the assessee, the shares were to be valued on the basis of the principle laid down by the Supreme Court in the case of Mahadeo Jalan (supra) so also on the basis of the decision of the Bombay High Court in the case of Smt. Kusumben D. Mahadevia v. CWT : [1980]124ITR799(Bom) . The WTO rejected ...
Tag this Judgment!Commissioner of Gift-tax Vs. Nani Gopal Mondal
Court: Kolkata
Decided on: Feb-24-1984
Reported in: (1984)41CTR(Cal)64,[1984]150ITR469(Cal)
Pyne, J.1. In this reference under Section 26(1) of the Gift-tax Act, 1958, the following question has been referred by the Tribunal for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that no gift-tax is leviable in respect of the assessee's share in the goodwill of the partnership firm, Nani Gopal Mondal and Bros., as determined by the Gift-tax Officer '2. In this case the assessment year involved is 1969-70, for which the relevant date (of gift) is April 7, 1968. The assessee, Nani Gopal Mondal, was a partner of M/s. Nani Gopal Mondal and Bros, carrying on business in gold, silver and silk goods, etc., at Bishnupur in the district of Birbhum in the State of West Bengal. Originally, the business which dealt in gold and silver was carried on' by the HUF of Nani Gopal Mondal and others, which at the relevant time consisted of three brothers, namely, Nani Gopal Mondal, Benukar Mondal and Ambujakasha Mondal. On the...
Tag this Judgment!Himjit Construction Vs. Tarun Sarkar
Court: Kolkata
Decided on: Feb-22-1984
Reported in: AIR1985Cal200
Anil K. Sen, J. 1. This appeal from the appellate decree is at the instance of the defendant and it arises out of a money suit. Inthe money suit th plaintiff claimed a sum of Rs. 9,252/- as his outstanding dues for the works done on a sub-contract on behalf of the defendant for adjustment of the amounts paid and also claimed a sum of Rs. 748/- by way of interest. According to the plaintiff, he was given a sub-contract to effect certain painting and whitewashing of premises No. 4, Raja S. C. Mallick Road, Calcutta in March 1978. He completed the work in April 1978 and submitteda bill for a sum of Rs. 16,752/- for the works so done along with a job chart indicating the job undertaken by him on behalf of the defendant. According to the plaintiff, out of the aforesaid sum of Rs. 16,752/- he received payment of Rs. 7,500/- and what remained due by way of balance was Rs. 9,252/-. Since the said amount was not paid in spite of repeated reminders the plaintiff instituted the suit for recovery ...
Tag this Judgment!Jagannath Mondal and ors. Vs. Nandalal Sardar and anr.
Court: Kolkata
Decided on: Feb-22-1984
Reported in: 1984CriLJ821
ORDERJitendra Nath Chaudhuri, J.1. This revisional application (Criminal Revision No. 1547 of 1982) is directed against an order dated 29-6-82, passed by the learned Sub-Divisional Magistrate, Diamond Harbour, in case No. M. F. 550 of 1982 in an application under Section 144 Cr. P. C. filed by the complainant/opposite party No. 1. The learned Magistrate on that date directed the J.L.R. O., Mathurapur (S) to cause an inquiry and report by 17-9-1982 and also directed the O/C of the relevant police station to maintain peace in the meantime. Thereafter the present petitioners have made this application for quashing of the said proceedings under Section 144, Cr. P.C.2. It is submitted by the learned Advocate appearing on behalf of the petitioners that the opposite party No. 1 is making successive applications under Section 144 Cr. P. C. only with the intention of harassing the petitioners, although the said opposite party has no manner of any right, title or possessory interest in the dispu...
Tag this Judgment!Commissioner of Income Tax Vs. Eastern Assam Tea Company Ltd.
Court: Kolkata
Decided on: Feb-21-1984
Reported in: (1984)41CTR(Cal)361
: Suhas Chandra Sen, J. - The following two questions of law have been referred u/s 256(2) of the IT Act, 1961 to this Court :1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the rail insurance premium was an allowable expenditure for the purpose of computing the assesss income derived from sale of tea grown and manufactured by it ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that case allowances to the employees for servants and conveyances did not fall within the ambit of section 40(a)(v) and in allowing the ambit of section 40(a)(v) and in allowing the same as business expenditure ?2. So far as the question No. 1 is concerned, Mr. Naha appearing on behalf of the revenue has submitted that he does not want to press the question. Therefore, we do not have to give any answer to that question and that question is returned unanswered.3. So far as the question No. 2 is concerned, this...
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