Kolkata Court March 1985 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
United Commercial Bank Vs. M.C. Shaw Bonded Warehouse and ors.
Court: Kolkata
Decided on: Mar-08-1985
Reported in: AIR1985Cal445
R.N. Pyne, J. 1. In 1982 the appellant/ petitioner (hereinafter referred to as 'the petitioner') filed a suit against the defendants/ respondents (hereinafter referred to as 'the respondents'), inter alia, for recovery of Rs. 3,54,050.42 paise, interim interest, interest on judgment and other reliefs. On 3rd Sept., 1984 a decree was passed by Mrs. Pratibha Bonnerjea, J. On 5th Sept., 1984 the requisition for drawing up and to complete the decree was given on behalf of the petitioner. On 15th Sept., 1984, the matter was mentioned for modification of the said decree. On and from 27th Sept., 1984 the High Court closed for Puja vacation and it reopened on 29th Oct., 1984. On 30th Oct., 1984 requisition for certified copy of the decree dt. 3rd Sept., 1984 was given to Court's Department on behalf of the petitioner. On 18th Jan. 1985 the draft decree was settled and passed before the Senior Master. On 30th Jan., 1985 memorandum ofappeal was filed on behalf of the petitioner. In the aforesaid...
RabIn Mukherjee and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-05-1985
Reported in: AIR1985Cal222,89CWN573
ORDERBhagabati Prasad Banerjee, J. 1. This writ application was moved by the petitioners for protection of their own rights and also in public interestbeing aggrieved by the nuisance and noise pollution which are being created in the impunity by the transport operators by indiscriminate installation and use of electric and artificially generated air horns which cause unduly rash, shrill, loud and alarming noise. In the writ petition, the petitioners prayed for a writ in the nature of Mandamus commanding the Respondents to enforce the provisions of Rule 114 of the Bengal Motor Vehicles Rules, 1940 and to enforce the restrictions against the use of such electric and other loud and shrill horns including air horns by operators of the transport vehicles. The case of the petitioners is that State of West Bengal is a thickly populated area and the density of population is one of the highest in India, It was further alleged that the prevailing noise level in this State particularly in the Cal...
Boyd Smiths (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-04-1985
Reported in: (1985)13ITD610(Kol.)
1. This appeal filed by the assessee is directed against the order dated 17-3-1983 passed by the Commissioner (Appeals).2. The assessee is a limited company. The assessment year involved is 1978-79 for which the accounting year ended on 30-6-1977. The ITO disallowed interest amounting to Rs. 17,744 under Section 40A(8) of the Income-tax Act, 1961 ('the Act'). On appeal, the Commissioner (Appeals) following his decision on the issue for the assessment year 1977-78, sustained the disallowance. The first ground raised in this appeal by the assessee relates to this disallowance made under Section 40A(8).3. Shri N.K. Poddar, the learned authorised representative for the assessee, submitted before us that the managing director, and three directors of the assessee-company besides shareholders and two other persons, namely, Suit. Madhuri Boyd and Shri Lalit Singh Boyd, have, according to the assessee, current accounts with the assessee-company and that out of the interest paid by the assessee...
Sailaja Kinkar Samanta Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-04-1985
Reported in: (1985)13ITD896(Kol.)
1. This appeal of the assessee against "the order of the AAC arising out of the assessment for the year 1981-82 (accounting period from 1-4-1980 to 31-3-1981) has these relevant facts.2. The ITO while determining the annual value of the house property deducted Rs. 8,808 on account of municipal tax levied and paid for that year from the gross rent of the property. The assessee claimed deduction of Rs. 23,489 on that account on the ground that there was increase in the rent of the house property from 1-4-1980 and, therefore, he would be required to pay municipal taxes on the enhanced rent, which on calculation came to Rs. 23,489. Contention of the assessee before the ITO was that municipal tax was though not levied on the enhanced rent but it was bound to be levied at any time in future and he would be under obligation to pay the same. It was also his contention that arrears of the enhanced tax would not be allowable to him as deduction from the gross rent in future and, therefore, he c...
Rajat Bose Vs. Yogo Intraco Pvt. Ltd.
Court: Kolkata
Decided on: Mar-04-1985
Reported in: AIR1986Cal246,89CWN787
Mookerjee, J. 1. The short point in this appeal is whether or not the provisions of Section 13 of the West Bengal Premises Tenancy Act, 1956 applied to the tenancy held by the defendant appellant under the plaintiff respondent in respect of two rooms in the north-eastern portion of the first floor of Premises No. 24B, Theatre Road, Calcutta.2. On Aug. 4, 1962, the plaintiff respondent had obtained from the then owner. Anil Kumar Mitra, a lease for 21 years from 1st Sept 1962 in respect of the northern portion of the first floor of the said 24B, Theatre Road. On 1st Nov. 1976 the plaintiff had inducted the defendant as a monthly tenant under him in respect of the disputed two room flat in north eastern portion of the said first floor covered by the aforesaid demise in plaintiffs favour dated the 4th Aug. 1962. According to the plaintiff, initially the said lease in favour of the defendant was for a term of 11 months which was extended from time to time and the last of such extensions ha...
Commissioner of Income-tax Vs. KelvIn Jute Co. Ltd.
Court: Kolkata
Decided on: Mar-04-1985
Reported in: (1986)50CTR(Cal)230,[1986]159ITR770(Cal)
Ajit K. Sengupta, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, for the assessment-year 1969-70. For the said assessment year, the assessee claimed development rebate of Rs. 2,75,536. The Income-tax Officer disallowed the assessee's claim as no development rebate reserve had been created. When the matter came up in appeal before the Appellate Assistant Commissioner, it was submitted before him that as there was nil income assessed, no development rebate reserve could be created and the Income-tax Officer should have computed the develop-ment rebate to be carried forward to be set off against the profits of the future years on the creation of suitable development rebate reserve. The Appellate Assistant Commissioner held that as there was a commercial profit in the year under consideration, the assessee should have created development rebate reserve and as that was not done, the assessee was not entitled to the development rebate. He thus confirmed the actio...
Sub-divisional Controller of Food and Supplies, Durgapur and ors. Vs. ...
Court: Kolkata
Decided on: Mar-01-1985
Reported in: AIR1985Cal281
Paritosh K. Mukherjee, J.1. This is an appeal against the judgment and order passed by Mr. Justice T.K. Basu dated Aug. 31, 1981, in CR No. 5907(W) of 1981, whereby the learned Judge made the Rule absolute, and quashed the impugned order of cancellation of M. R. Dealership of the writ petitioner, the respondent herein.2. In the present appeal before us, Mr. Samarendra Nath Dutta, learned Advocate for the State of West Bengal and others, the appellants, led by the learned Government pleader, at the very outset, submits that since the writ petitioner is a 'Modified Ration Dealer' and appointed under an agreement, entered into between the petitioner and the State Government, against the cancellation of the M. R. Dealership of the writ petitioner and the learned Judge should have dismissed the writ petition.3. The learned Government Pleader further submits that as there was substantial compliance with the principles of natural justice by giving two show cause notices to the petitioner, one...
Food Corporation of India and ors. Vs. Sarwan Kumar Chowdhury
Court: Kolkata
Decided on: Mar-01-1985
Reported in: AIR1985Cal225
B.C. Ray, J. 1. This appeal is at the instance of the Food Corporation of India and two other defendants against the judgment and order passed in Title Suit No. 38 of 1981 by the Subordinate Judge, 2nd Court, Howrah passing a decree in terms of the Award on rejecting the objection under Section 30 of the Arbitration Act. The plaintiff Sarwan Kumar Chowdhury, a Transport Contractor carrying on business under the name and style of M/s. Hare Krishna Roadways as it's sole proprietor was appointed as carrying contractor to transport food-grains and other materials of the Food Corporation of India in or around Calcutta Ration Areas under the District Manager, West, the defendant No. 3 from the Railway Siding at Howrah. The said appointment of the plaintiff as carrying contractor was made for a period of two years with provision for extension of one year. An agreement was executed between the parties to that effect on 16th February 1977. In the said agreement there was an Arbitration Clause t...
- ‹ Prev
- 1
- 2
- Next ›