Kolkata Court July 1985 Judgments
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M.P. Narayan Vs. Sm. Sudhadevi and ors. Overruled
Court: Kolkata
Decided on: Jul-10-1985
Reported in: AIR1986Cal256
Pyne, J. 1. This appeal is directed against the ex parte decree dated 23rd July 1984 passed by Mrs. Monjula Bose, J. in Suit No. 264 of 1984 Sm. Sudha Devi v. Baranagore Jute Factory Company Ltd. and Ors.)2. The facts relevant to the instant appeal as will appear from the plaint of the said Suit No., 264 of 1984 and other records are briefly set out hereunder.3. According to the respondent No. l, the respondent No. 2 was a tenant under her in respect of flat No. 12 on the 6th floor with a servant quarter and car parking space on the ground floor (hereinafter referred to as the 'demised flat) premises No. 12B, Lord Sinha Road. Calcutta. The defendant No. 2 made defaults in payment of agreed monthly rents in respect of the demised flat to the respondent No. 1. Further, the respondent No. 2 during the subsistence of its tenancy without the consent of the respondent No. 1 sublet the demised fiat to the respondent No. 3 and permitted and allowed him to occupy the same. In the premises the r...
Window Glass Limited Vs. Superintendent, C.E.
Court: Kolkata
Decided on: Jul-10-1985
Reported in: 1992(38)ECC354,1988(37)ELT544(Cal)
Suhas Chandra Sen, J.1. Window Glass Limited, the petitioner herein, has a factory at Bansberia, District: Hooghly, West Bengal, where it manufactures glass. The excise duty was leviable ad valorem and the petitioner at all material times paid whatever excise duty was levied on the glass manufactured by the petitioner.2. On 15th September, 1975 the petitioner submitted particulars in respect of goods manufactured by it for approval of the assessable value. In the proforma, the petitioner declared the price at which the various qualities of glass manufactured by the petitioner were sold. The petitioner stated that the price list included the cost of ordinary frame packing but did not include the cost of special packing which was provided at the request of and on account of the buyers for avoiding breakage in transit. The petitioner also declared that forwarding charges and/or carges for providing planks and jam packing were also separately realised but it from the buyers where such serv...
Laxmi Jewellery Vs. Gold Control Administrator
Court: Kolkata
Decided on: Jul-10-1985
Reported in: 1988(35)ELT452(Cal)
ORDERMookerjee, J.1. This application having been heard in a contested one, we do not consider it necessary to issue any Rule. In our view this case is concluded by findings of fact. Therefore, we do not consider this to be a fit one by calling upon the Tribunal to state the case.2. Mr. Lahiry appearing on behalf of the petitioners submitted that the finding that the Petitioners were dealers was perverse and not supported by any evidence.3. Mr. Mitra appearing on behalf of the respondent has drawn our attention to the fact that the authorities under the Gold Control Act have recorded that it was a case of the Petitioners themselves, that some of the ornaments seized had been given by their alleged customers for polishing. The Petitioners themselves claim to be silversmiths. According to the definition of the deader in Section 2(h) of the Gold (Control) Act, 1968, any person who carries on directly or indirectly the business of making, manufacturing, preparing, repairing, polishing, buy...
T.K. Ghosh Vs. Anil Krishna Ghosh
Court: Kolkata
Decided on: Jul-09-1985
Reported in: AIR1986Cal273
ORDERSatish Chandra, C.J.1. This revision raises an interesting question of law. It arises out of proceedings for summary eviction of a tenant under Section 29B of the West Bengal Premises Tenancy Act. 1956. The petitioner was a Lieutenant Colonel in the Army He made an application under Section 29B of the Act on 1-3-83 stating that he was due to retire within one year and that he required the premises in dispute for his own occupation as well as the occupation of his family. The requisite certificate to that effect granted by the relevant Army authorities was filed along with the application. The tenant opposite party desired to contest the application. The Rent Controller after hearing the parties granted him leave to do so. The tenant in his written statement submitted, inter alia, that the premises were not fit for residential purposes. The Rent Controller, by the impugned judgment, dismissed the application filed by the petitioner. He held that the premises in dispute were let out...
James Finlay and Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-09-1985
Reported in: [1987]163ITR495(Cal)
Dipak Kumar Sen, J.1. In this application under Section 261 of the Income-tax Act, 1961, the petitioner contends that substantial questions of law arise from the judgment in the above reference from which an appeal is sought to be preferred to the Supreme Court by the assessee.2. Relying on a circular issued by the Central Board of Revenue No. 27(44-IT/52) dated 6th October, 1952, which was in force at the relevant time, the assessee credited interest receivable from his debtors in a suspense account instead of disclosing it in its return based on accounts kept on mercantile basis.3. The substantial question of general importance which arises is that if there are two views on a particular issue and if the assessee proceeds on the basis of one view, whether there is deliberate concealment so as to attract penalty under Section 271(1)(c) of the Act ?4. This court in ITO v. Burmah Shell Storage and Distributing Company of India Ltd. : [1987]163ITR496(Cal) and in the case of Jeewanlal (192...
Delta Jute and Industries Ltd. Vs. Collector of Central Excise
Court: Kolkata
Decided on: Jul-09-1985
Reported in: 1993LC599(Calcutta),1991(55)ELT510(Cal)
Suhas Chandra Sen, J.1. Delta Jute & Industries Limited, the petitioner No. 1 herein, carries on business of manufacturing jute and jute yarn. The case of the company is that on or about December 31,1980 the Government of India introduced a scheme in public interest and for the purpose of earning foreign exchange for setting up 100% export oriented units. Under that scheme, the Government of India decided to give 100% export oriented units concessions in the matter of payment of excise duty provided the condition of the scheme were complied with the main feature of the scheme was that a 100% export oriented unit would undertake to manufacture in bond and export its entire production for the period ten years ordinarily and five years in the case of products involving high degree of technological change. The Scheme provided that the import of capital goods, components and raw materials would be permitted for the said units and would be exempted from import duty. Indigeneously manufacture...
Himadri Adhikari Vs. the State
Court: Kolkata
Decided on: Jul-09-1985
Reported in: 1986CriLJ337
Gobinda Chandra Chatterjee, J.1. This appeal is directed against the judgment passed by the Judge, 5th Additional Special Court, Calcutta on 15-6-1981 in connection with Case No. 3 of 1975 whereby the accused/appellant Sri Himadri Adhikari alias Thakur was convicted of the offence under Section 409 of the Indian Penal Code and sentenced to six months R. I. and a fine of Rs. 500/- in default to three months R. I. in respect of two heads of charges framed against him.2. The prosecution case briefly put is that in connection with a Govt. scheme known as Urban Artificial Insemination Scheme attached to the Bengal Veterinary College, insemination fees at the rate of Rs. 2/- for a cow and Rs. 3/- for a buffalo used to be realised by the Inseminators directly from the parties on the spot. The fees so collected by the Inseminators used to be handed over to the Field Inspectors and the latter used to hand over the money to the Clerk-cum-Cashier, H|imadri. In this way, so the prosecution story r...
Punjab Produce and Trading Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-05-1985
Reported in: (1985)46CTR(Cal)344,[1986]159ITR376(Cal)
Dipak Kumar Sen, J. 1. This reference arises out of the income-tax assessment of Punjab Produce & Trading Co. Ltd. for the assessment years 1969-70, 1970-71 and 1971-72, the relevant accounting years ending on the 31st March of calendar years 1969, 1970 and 1971. At the instance of the assessee, the following questions have been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961, as questions of law arising out of its order, for the opinion of this court :'Assessment years 1969-70 to 1971-72 : 1. Whether, on the facts and in the circumstances of the case, the findings of the Tribunal that no evidence had been produced by the asses-see company to prove that Sri A. V. Birla, Smt. Priyamvada Devi Birla and Smt. Sunanda Devi Birla had rendered any services to the assessee company was perverse and based on no evidence and ignoring the relevant materials on record for the assessment years 1969-70 and 1970-71 ? 2. Whether, on the facts and in the circumstances of the ca...
Commissioner of Income-tax Vs. Purtabpore Co. Ltd.
Court: Kolkata
Decided on: Jul-05-1985
Reported in: (1986)54CTR(Cal)169,[1986]159ITR362(Cal)
Ajit K. Sengupta, J. 1. M/s. The Purtabpore Co. Ltd., the assessed, was assessed to income-tax in the assessment year 1963-64. The assessee owns and runs a sugar mill on a seasonal basis. During the assessment year, the sugar mill was run for 132 days.2. In the original assessment which was completed on March 19, 1968, the Income-tax Officer allowed the assessee extra shift allowance for the whole year at the rate of 50% of the normal depreciation allowed. Subsequently, the Income-tax Officer initiated proceeding under Section 154 of the Income-tax Act, 1961, and by his order dated the 14th March reduced the extra shift allowance from 50% of the normal depreciation allowance to 50% of 132/300 of such depreciation. The extra shift allowance as originally allowed was reduced by Rs. 29,887.3. On an appeal preferred by the assessee, the Appellate Assistant Commissioner, following the order of the Tribunal in respect of an earlier assessment year in the case of the assessee, held that the a...
Grindlays Bank Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-05-1985
Reported in: [1986]158ITR799(Cal)
Satish Chandra, C.J.1. Ralli International Limited is a non-resident foreign company. During the accounting period 1972-73 (relevant to the assessment year 1973-74), this company sold 10,000 shares in Oriental Carpet ., Amritsar. The sale was effected with the sanction of the Reserve Bank of India at the price fixed by the Reserve Bank at Rs. 245 per share. The sale of these 10,000 shares was in favour of Shri J. L. Mehra and his relations. These shares had been acquired by the assessee company prior to 1954. The question for the assessment year 1973-74 related to the quantum of capital gains that this transaction of sale entailed. In relation to this problem, the Income-tax Appellate Tribunal has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the case, the method of valuation adopted by the Tribunal in valuing the shares in question under Section 55(2) of the Income-tax Act, 1961, is sustainable in law If not, wh...
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