Kolkata Court April 1984 Judgments
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Arun Sahu Vs. Haridas Arora
Court: Kolkata
Decided on: Apr-05-1984
Reported in: 1984CriLJ1028
S.P. Das Ghosh, J.1. This revisional application is directed against an order passed by Sri D.K. Chatterjee, learned Metropolitan Magistrate, 7th Court, Calcutta in Case No. C/17 of 1975.2. On 9.1.1975, one Sri Nripendra Narayan Roy Choudhury, Assistant Collector of Customs, West Bengal, filed a petition of complaint in the court of the Chief Metropolitan Magistrate, Calcutta against the opposite party, Haridas Arora, under Section 135 of the Customs Act, 1962 (hereinafter referred to as the Act for the sake of convenience), on alleging recovery of foreign medicines worth about Rupees 15,200/- on a search of the godown of a firm named Messrs. 'Mukta Pharma' at room No. A-23 of the 3rd floor of premises No. 55 Canning Street, Calcutta on 3.1.1974 in presence of the opposite party, Haridas Arora. By an order passed on 9.1.1975 the then learned Chief Metropolitan Magistrate, Calcutta, took cognizance of the offence under Section 135 of the Act and transferred the case to Sri B.N. Chandra,...
income-tax Officer Vs. Das Biri Mfg. Co. (P.) Ltd.
Court: Kolkata
Decided on: Apr-04-1984
Reported in: [1984]10ITD35(Cal)
ORDERPer Shri H. S. Ahluwalia, Judicial Member - These three appeals invoke a common issue and are, therefore, disposed of by this single order.2. The dispute in these appeals relates to the assessees liability to be deemed to be an assessee in default and for payment of interest under section 201 (1) and section 201(1A) of the Income-tax Act, 1961 (the Act). In the first year the ITO noticed that a sum of Rs. 2,71,382 had been paid to the contractors for binding bidis on which tax should have been deducted at source and deposited to the account of the State under section 194C of the Act which the assessee failed to do. He, accordingly, issued a notice to the assessee to show cause as to why interest under section 201(1A) should not be levied. The assessee failed to respond and, accordingly, he treated the assessee to be a defaulter in the payment of tax to the tune of Rs. 5,428, being 2 per cent of the total payment to the contractors, and, accordingly, directed payment of interest on...
Abhi Prosad Sen and anr. Vs. Puspa Doshi and ors.
Court: Kolkata
Decided on: Apr-02-1984
Reported in: AIR1984Cal250
ORDERDipak Kumar Sen, J. 1. The case of Abhi Prosad Sen and Minati Sen, respectively the plaintiffs Nos. 1 and 2 in this suit, is that the plaintiff No. 1 became a tenant of a room numbered 12B in premises No. 44, Ezra Street, Calcutta where he started a business under the name and style of Boson and Company as the sole proprietor thereof. Sometime in 1963, the plaintiff No. 1, in his said business, was inducted as a tenant of another room in the said premises numbered 13B.2. The plaintiff No. 1 was also a tenant in room No. 14B in the said premises since 1956 where he was carrying a separate business under the name and style of Universal Distributors. Sometime in 1968 the plaintiff No. 1 entered into a partnership with one Omprokash Gab rani in respect of the said business Universal Distributors. In 1969 the plaintiff No. 1 retired from the partnership and his wife, the plaintiff No. 2, along with one Sunil Choudhury became partners in the said firm.3. Ramesh Doshi, the defendant No. ...
State of West Bengal Vs. Anal Chowdhury
Court: Kolkata
Decided on: Apr-02-1984
Reported in: [1985]151ITR790(Cal)
Satish Chandra, C.J.1. The State of West Bengal appeals against the judgment of a learned single judge declaring that the West Bengal Entertainment-cum-Amusements Tax Act, 1982, violated Article 301 of the Constitution and was on that ground ultra vires and void.2. The aforesaid Act imposed an annual tax of Rs. 50 per television set, on the holder of the television set. The learned judge below held that television was a form of intercourse within the meaning of Article 301 of the Constitution. The impugned tax impeded the intercourse and thus infringed the free intercourse throughout the territory of India guaranteed by Article 301. The Act was not saved by Article 304.3. At the hearing before the learned single judge, counsel for the parties made their submissions on other points of challenge, namely, that the State legislature lacked competence to enact this statute and that Article 19(1)(a) of the Constitution was violated. The learned judge, however, chose not to express any opinio...
Kanaklata Sinha Vs. Nani Gopal Singha Burman and ors.
Court: Kolkata
Decided on: Apr-02-1984
Reported in: 1984CriLJ1534
ORDERMonoj Kumar Mukherjee, J.1. Smt. Kanaklata Sinha filed a complaint, through her son Sri Dwijendra Nath Sinha, against the four accused-opposite parties under Sections 406, 467, 468 and 471/34 of the Penal Code in the Court of the learned Chief Metropolitan Magistrate, Calcutta alleging, inter alia, that the accused persons, in furtherance of their common intention dishonestly and fraudulently created a large number of documents forging the signatures of the petitioners and her son Mrinal Kanti Sinha, and used those documents before the Income-tax authorities as well as before the Registrar of Firms as genuine knowing those documents to be forged to deprive the petitioner from her shares in her father's partnership business. Pursuant to that complaint the accused-opposite parties were summoned under Sections 467, 468 and 471/34 of the IPC. After entering appearance the accused persons challenged the initiation of the prosecution on the ground that as on the own showing of the compl...
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