Kolkata Court April 1985 Judgments
State Bank of India Vs. B. Gupta (Tea) P. Ltd. and ors.
Court: Kolkata
Decided on: Apr-30-1985
Reported in: AIR1987Cal64
Ajit K. Sengupta, J.1. On or about 14th July, 1980 the State Bank of India instituted a suit being Suit No. 601 of 1980 against the respondents, inter alia, for a decree for Rs. 3,89,646.80 which included interest up to 30th June 1980 calculated at the agreed rate of 16.15%. On or about 5th Sept., 1983 the Advocate on record of the respondents wrote to the Advocate on record of the plaintiff-bank, inter alia, as follows : --'At the time of meeting held between your Mr. J. Sanyal and our Mr. S. Ray it was categorically made clear that our client the defendant abovenamed is ready and willing to settle the claims of your client without going into the actual account provided the plaintiff bank is ready to accept total claim of the suit together with interest calculated at the rate of 6% per annum from the date of filing of the suit until payment in full. However at the request of your Mr. Sanyal our Mr. S. Ray intimated him that the said rate of interest may be raised to 10% per annum from...
Tag this Judgment!M.L. Rawat Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-27-1985
Reported in: (1985)14ITD278(Kol.)
1. The appellate order in this case was passed on 5-5-1984 wherein a sum of Rs. 18,906 claimed as deduction as interest paid on monies borrowed by the assessee, was rejected. Subsequent thereto, a miscellaneous application dated 18-7-1984 was filed by the assessee requiring the Tribunal to rectify its appellate order on the ground that the order suffered from a mistake apparent from the record.2. The main ground in the miscellaneous application is that the learned Judicial Member had made certain observations during the course of the hearing from which it was assumed by the assessee's counsel that the matter was being decided in his client's favour and he did not advance his arguments in full. However, the Tribunal passed the order contrary to the impression given at the time of the hearing and this has caused great injustice to the assessee as his counsel did not have an opportunity for full hearing on this issue.3. Both the learned members have in a way agreed that some such observa...
Tag this Judgment!income-tax Officer Vs. Pratappur Sugar and Industries
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-26-1985
Reported in: (1985)13ITD753(Kol.)
1. This is the miscellaneous application filed by the revenue contending that in the order of the Tribunal dated 24-5-1984 in IT Appeal No. 893 (Cal.) of 1983 filed by the department, there is a mistake apparent on record inasmuch as the provision of Sub-section (5) of Section 37 of the Income-tax Act, 1961 ('the Act') concerning the guest-house expenses have not been considered while disposing of the appeal by the revenue. It is stated that the above sub-section was inserted by the Finance Act, 1983, with retrospective effect from 1-4-1979, as relied on by the revenue. It is prayed that the above order of the Tribunal may be rectified in view of the retrospective application of the above section for the assessment year 1979-80. The assessment year in question is 1979-80.2. From the order of the ITO, it is seen that the assessee followed the mercantile method of accounting and the accounting period ended on 31-10-1978. The assessment order was made under Section 143(3) of the Act on 3...
Tag this Judgment!Sree Sree Ma Engineering and Co. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Apr-26-1985
Reported in: AIR1986Cal370,90CWN80
Prabir Kumar Majumdar, J. 1. This is an appeal against the judgment and order dated 10th May, 1982 passed by a learned single Judge of this Court dismissing the application of the appellant under Sections 30 and 33 of the Arbitration Act for setting aside an award.2. By a contract in writing being Tender No. 15-MH of 1963-64 the appellant was allotted a portion of the work for silt clearance of the river Peali from Uttarbhag Pumping Station up to Hobka Between chainage 350 and chainage 450, the estimated value whereof came to the tune of Rs. 2,13,992/-. The said work was to be completed within 2 1/2 months from the date of commencement of work. The said contract contained an arbitration clause.3. The appellant completed the work after several extensions of time being allowed by the respondent at the request of the appellant. The respondent, however, imposed penalty to the extent of 10% of the value of the work. The appellant disputed amongst others the right of the respondent to impose...
Tag this Judgment!Biswajit Dev Roy Vs. Indian Overseas Bank and ors.
Court: Kolkata
Decided on: Apr-26-1985
Reported in: (1987)ILLJ288Cal
B.P. Banerjee, J.1. In this writ petition, the petitioner who was an employee of Indian Overseas Bank, challenged the legality of the order of termination of the petitioner's service made allegedly in accordance with Clause 4 of the letter of appointment.2. The case of the petitioner is that the petitioner was appointed as a Clerk Shroff by the order dated 6th July. 1984 in the Lansdown Market Branch of the Indian Overseas Bank on the results of a competitive examination held by the Banking Service Recruitment Board (Eastern Group), Calcutta and that the petitioner joined in service on 18th July 1984. The Clause 4 of the letter of appointment which was issued on 6th July, 1984, provided that 'your services are liable to be terminated if your work and conduct are found unsatisfactory even before the expiry of the probation period but with one month's pay and allowances in lieu of notice'. The petitioner states that within a week or so of his joining, the petitioner was placed though raw...
Tag this Judgment!Controller of Estate Duty Vs. J.N. Elias and ors.
Court: Kolkata
Decided on: Apr-25-1985
Reported in: (1986)53CTR(Cal)28,[1986]157ITR352(Cal)
Ajit Kumar Sengupta, J. 1. This is a reference under Section 64(3) of the Estate Duty Act, 1953. One Mrs. Rachel N. B. Elias died on 30th June, 1969, and Shri M. N. Dutta, executor of her estate, filed an account of the estate and the Assistant Controller completed the assessment on May 24, 1974, determining the net principal value at Rs. 12,55,213. In computing the net principal value, the Assistant Controller, inter alia, valued the life interest in the property at 69, Park Street, Calcutta, at Rs. 5,62,000 as against the value of Rs. 3,94,000 returned by the accountable person based on the valuation of Ms. Talbot & Co., approved valuers.2. On appeal before the Appellate Controller, he did not accept the valuation shown by the accountable person nor the valuation determined by the Assistant Controller. On the other hand, he held taking due note of the order of the Tribunal in the wealth-tax assessment fixing the rental of the ground floor at Rs. 950 per month as reasonable. He has co...
Tag this Judgment!Amalendu Santra Vs. University of Calcutta and ors.
Court: Kolkata
Decided on: Apr-24-1985
Reported in: AIR1986Cal153
B. Cray, J. 1. This appeal is at theinstance of the petitioner and it has been preferred against the judgment and order passed in Civil Rule No. 13739 (W) of 1982 (reported in : AIR1984Cal330 ) discharging the Rule on holding that the Respondents have not acted arbitrarily and capriciously and in violation of Rule of law in holding the Admission Test for selecting the candidates for admission to the M.S. Course in 1982 session. It was also held that there was no lack of bona fide in selecting model answers by the paper setters as most appropriate by relying upon well known text books. 2. The Appellant, who is a Medical Graduate of the Calcutta University applied in response to an advertisement made on April 12, 1982 in the Amrita Bazar Patrika for appearing in the selection test to be held by the Post Graduate Admission Board for selecting candidates for admission to the different Post Graduate Courses in Medicine including M.S. (General Surgery) Courses. Thereafter an Admit Card was s...
Tag this Judgment!Commissioner of Income-tax Vs. Smt. Dipali Goswami
Court: Kolkata
Decided on: Apr-22-1985
Reported in: (1986)51CTR(Cal)139,[1985]156ITR36(Cal)
Ajit Kumar Sengupta, J.1. Smt. Dipali Goswami, the respondent assessee, is the widow of the late Gurdas Goswami, an I.A.S. Officer of West Bengal Cadre, who had been employed under the United Nations Organisation. During his service with the United Nations Organisation, Shri Goswami had been contributing to the United Nations Joint Staff Pension Fund (hereinafter referred to as 'the Pension Fund'). On the death of Shri Goswami, the assessee became entitled to a pension from the United Nations Organisation. During the course of the assessment proceeding for the assessment years 1971-72, 1972-73 and 1973-74, it was claimed by the assessee that the pension received by her from the United Nations Organisation was exempt from tax. In support of this claim, the assessee relied on Section 18(b) of the United Nations (Privileges and Immunities) Act, 1947.2. The ITO rejected this claim and held that, in terms of Section 17(1)(ii) of the I.T. Act, 1961, the amounts were includible in the assesse...
Tag this Judgment!Commissioner of Income-tax Vs. Indian Iron and Steel Co. Ltd.
Court: Kolkata
Decided on: Apr-22-1985
Reported in: [1985]156ITR314(Cal)
Ajit Kumar Sengupta, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following two questions of law have been referred to this court for the assessment years 1967-68 and 1968-69 : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income received by the assessee through the trust was an income by way of dividend within the meaning of Section 80M of the Income-tax Act, 1961 ' 2. Without prejudice to question No. 1, whether, on the facts and in the circumstances of the case, and on a correct interpretation of Section 80M of the Income-tax Act, 1961, the assessee was entitled to the deduction under the said section in respect of the income received through the trust ' 2. The facts which are admitted and/or found by the Tribunal are stated hereinafter. 3. In the assessment for the assessment year 1967-68, a sum of Rs. 28,53,698 by way of gross dividend from a trust was included. From the gross dividend of R...
Tag this Judgment!A.N. Saha Vs. High Court and ors.
Court: Kolkata
Decided on: Apr-22-1985
Reported in: (1986)ILLJ114Cal
ORDERB.C. Ray, J.1. The Petitioner, an Additional District Judge, has assailed the departmental proceedings purported to have been started against him wherein he is going to be suspended on the grounds inter alia, that the power of control over the District Courts and Courts subordinate to the High Courts vested in the High Court by Article 235 of the Constitution cannot be exercised until the conditions of services are prescribed by law made by the appropriate legislature or in the absence of any law by rules made by the Governor under proviso to Article 309 of the Constitution. As no law has been made nor any rules have been framed laying down the condition of service and providing for any right of appeal the High Court is not competent to exercise its power of control over District Courts and Courts subordinate thereto. The petitioner stated that he had come to know on July 29, 1983 over telephone from the then Registrar, Appellate Side, High Court, Calcutta, Sri S.N. Koley, about t...
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