Kolkata Court March 1984 Judgments
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Board of Governors St. Thomas School and ors. Vs. A.K. George and anr.
Court: Kolkata
Decided on: Mar-27-1984
Reported in: AIR1984Cal208,88CWN799
1. This appeal is under Clause 15 of Letters Patent and it is at the instance of Defendants/Respondents against an order dismissing the application filed by the defendants for revocation of leave granted under Section 92 of the Civil P. C. as well as for rejecting the plaint and alternatively for dismissal of the Suit No. 26 of 1981.2. The above suit was filed by the plain-tiffs on 19th Jan., 1982 in the Original Side of this Court stating inter alia that St. Thomas School was a public charitable trust and the defendants were Trustees of the said trust. It was alleged that the defendants were guilty of breach of trust. The Board of Governors of the school was reconstituted long before in accordance with the provisions of Section 2 of the St. Thomas School Act 1923 and the term of the Board already expired. It has been stated further that both the plaintiffs are worshipping and subscribing members of the vestry St. Paul's Cathedral, Calcutta and as such under the provisions of the said ...
Wealth-tax Officer Vs. Sneh Kumar Gadhaiya
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-26-1984
Reported in: (1984)9ITD610(Kol.)
1. All these twelve appeals involve some common questions. They are, therefore, disposed of by this single order.2. The question in dispute involved is the inclusion of the income from a single storeyed building in the premises No. 6/1, Dilwarganj Road, Calcutta, in the total income of the assessee and the value of the said property in the total wealth of the assessee. This property was settled by Smt. Bhawari Devi Gadhaiya on 17-4-1964 upon trust on Shri Nem Chand Gadhaiya for the benefit of Shri Sneh Kumar Gadhaiya, the assessee, in all the present cases. It appears that initially the assessee and the trust filed separate returns of income and wealth in relation to their properties and the property in dispute was excluded by the assessee from his own income and wealth. Assessment was also made by the ITO/WTO as such, but in relation to the wealth-tax assessment for the assessment year 1971-72, the WTO reopened the proceedings under Section 17 of the Wealth-tax Act, 1957 ('the Act') ...
Smt. Monmohini Coomer Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-24-1984
Reported in: (1984)8ITD537(Kol.)
1. All these appeals involve common points. They are disposed of by a common order.2. In these appeals, filed by the assessee, various grounds regarding valuation have been taken. But at the time of hearing the following common additional ground has been raised: For that the return of wealth for the relevant assessment year having filed along with the disclosure after the statutory period provided under the Wealth-tax Act, the said return is an invalid one and non est in the eye of law and as such the assessment made by the Wealth-tax Officer on the basis of the said invalid return is illegal and invalid and is also barred by limitation.Since the additional ground is pure question of law, the same is admitted. In support of the plea raised in the additional ground Dr.Pal for the assessee contended that the assessments made are invalid and illegal inasmuch as the returns on the basis of which proceedings for assessments were taken, are not returns under the Wealth-tax Act, 1957('the Ac...
income-tax Officer Vs. East India Rubber Works (P.) Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-23-1984
Reported in: (1984)9ITD513(Kol.)
1. This is a departmental appeal questioning the finding of the Commissioner (Appeals) that the reopening of assessment on the facts and in the circumstances of the present case was bad. The facts giving rise to the controversy are in a narrow compass and may be noted.2. The assessee is a company. Its accounting period for the assessment year 1962-63 ended on 31-3-1962. The original assessment in respect of the above assessment year was completed on 30-6-1964 on a total income of Rs. 83,960. Thereafter the ITO reopened the assessment in respect of the aforesaid assessment year in terms of Clause (a) of Section 147 of the Income-tax Act, 1961 ('the Act') on the ground that the loan of Rs. 50,000 allegedly taken by the assessee from Shri Chandi Prasad Patodia was not genuine. The aforesaid sum was accordingly brought to tax in the assessee's hands along with interest of Rs. 647 credited to the account of the said Shri Patodia vide reassessment order dated 27-2-1975. The reopening of the...
Globe Paper Mills Ltd. Vs. Printpak Machinery Ltd.
Court: Kolkata
Decided on: Mar-23-1984
Reported in: AIR1985Cal52
Pratibha Bonnerjea, J.1. This is an application under Section 41 of the Arbitration Act.2. There was an agreement between the parties and the agreement contained an arbitration clause. It is an admitted position that the petitioner herein came to the Calcutta High Court and filed a Section 20 petition. Thereafter the respondent Printpak Machinery Ltd. went to the Delhi High Court and filed a Section 20 petition. In order of time, the Calcutta High Court petition was earlier. In that view of the matter I held that the Calcutta High Court has been fixed with exclusive jurisdiction under Section 31(4) of the Arbitration Act, and the Delhi High Court has no jurisdiction in the matter. It appears that in the meantime by an order of the Delhi High Court a reference has been started. The petitioner before me has taken out a Section 41 application and has obtained an interim injunction restraining the respondent from prosecuting with the arbitration started pursuant to the order of the Delhi H...
Mst. Fatima Khatoon Vs. Swarup Singh
Court: Kolkata
Decided on: Mar-23-1984
Reported in: AIR1984Cal257,88CWN773
Anil Kumar Sen, J.1. Thus Rule obtained on a revisional application raises a short point as to whether a Court setting aside an ex parte decree under Order 9, Rule 13 of the Civil Procedure Code can restore back possession to the judgment-debtor who in the meantime had been dispossessed in execution of such an ex parte decree.2. The facts are not in dispute. Thepresent petitioner before us obtained an exparte decree against the opposite party inan ejectment suit and recovered possessionin execution thereof. In the meantime theopposite party filed an application underOrder 9, Rule 13 of the Code. That application succeeded and the ex parte decree-was set aside. 3. In view of the fact that the decree had been so set aside the opposite party filed an application under Section 144 read with Section 151 of the Code for restitution. This was opposed by the plaintiff petitioner. All his objections being overruled, the learned Judge, 5th Bench, City Civil Court, Calcutta by the order impugned ...
State of West Bengal and ors. Vs. Daughters of the Cross and ors.
Court: Kolkata
Decided on: Mar-23-1984
Reported in: AIR1984Cal384B,88CWN766
M.M. Dutt, J.1. In this appeal, the appellants, the State of West Bengal and three others have challenged the propriety of the judgment of Sabyasachi Mukharji, J. making absolute the Rule Nisi issued on the application under Article 226 of the Constitution filed by the respondents, the Daughters of the Cross and the members of the Governing Body of St. Agne's Convent School.2. Respondent 1, the Daughters of the Cross, is a Society registered under the West Bengal Societies Registration Act, 1961. Respondents 2 to 10 are the members of the Managing Committee of the Daughters of the Cross St. Agnes's Convent School, popularly known as St. Agnes's Convent School situate at 1, Kings Road, Howrah. It appears that one Mrs. A. Augustine, respondent 11, was a teacher of the said St. Agnes's Convent School. She was suspended by the Principal of the School on Oct. 9, 1974 as she was found fighting with another teacher within the school premises. A notice dt. Oct. 21, 1974 calling upon her to sho...
Reliance Jute and Industries Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Mar-23-1984
Reported in: (1984)43CTR(Cal)168,88CWN785,[1984]150ITR643(Cal)
Mukherjee, J. 1. The petitioner, in this case, has challenged a proceeding arising out of a reference under Section 55A of the I.T. Act. The above reference was made by the ITO for valuation of a property sold by the petitioner resulting in loss which was incorporated in the income-tax return filed by the petitioner. Before such sale, the petitioner got the property valued through its own valuer. The reference was made on or about December 12, 1975, when the assessment was still pending. Prior to receipt of the valuation report, however, the assessment was completed by the ITO.2. The main point that has been urged on behalf of the petitioner is that the valuation proceeding has become infructuous in view of the completion of the assessment (before receipt of report) and, as such, is liable to be quashed.3. Dr. Debi Prasad Pal, appearing on behalf of the petitioner, has drawn my attention to the terms of Section 55A of the I.T. Act. He has argued that, in the first place, before referri...
Sm. Kumud Agarwalla Vs. Fertilizer Corporation of India Ltd.
Court: Kolkata
Decided on: Mar-22-1984
Reported in: AIR1985Cal89
ORDERPratibha Bonnerjea, J.1. The present application has been taken out by the petitioner under Sections 9, 11 and 12 of the Arbitration Act for removal of the sole Arbitrator and appointment of a new one in his place and stead under the circumstances as follows :--It is alleged by the petitioner that she entered into four contracts with the respondent on 2-6-1973, 21-6-1974, 6-9-1974, 16-12-1974 for supply of polythene Lined Jute Bags. Each of the said contract contained an arbitration clause. These contracts are admitted by the respondent. The petitioner further alleged that the respondent issued purchase orders pursuant to the said contracts from within the jurisdiction and the same were received by the petitioner at No. 6. Nawab Dilarjung Road, Calcutta outside the jurisdiction of this Court. The said facts are not disputed by the respondent. The petitioner supplied some goods and manufactured some for giving delivery but the respondent did not pay the full price of the goods deli...
Gobind Sugar Mills Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-21-1984
Reported in: (1984)9ITD156(Kol.)
1. By this appeal the assessee challenges the order passed by the Commissioner under Section 263 of the Income-tax Act, 1961 ('the Act') cancelling the assessment for the assessment year 1977-78. The appeal is opposed by the department.2. The ITO completed the assessment of the assessee for the assessment year 1977-78 on 18-7-1980. The said assessment was rectified on 30-3-1981 when the total income was computed at Rs. 86,34,550. The assessed tax on the total income as assessed under Section 154 of the Act was Rs. 12,24,261. On 28-6-1977, the assessee paid Rs. 7,61,910 under setcion 140A of the Act leaving a balance of Rs. 4,62,351. The ITO charged interest under Section 215 of the Act on the assessed tax from 1-4-1977 to 31-5-1977 and on the balance of the unpaid tax from 1-6-1977 to 30-6-1980. The Commissioner was of the opinion that the interpretation of the ITO of the provisions of Rule 119A of the Income-tax Rules, 1962 ('the Rules') was incorrect and the ITO should have charged ...
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