Kolkata Court September 1985 Judgments
Calcutta Shipping Bureau and ors. Vs. Calcutta Port Trust and ors.
Court: Kolkata
Decided on: Sep-30-1985
Reported in: AIR1986Cal288
ORDERUmesh Chandra Banerjee, J.1. In this writ petition the petitioners challenge two separate demand notices issued by the Calcutta Port Trust Authority.2. Before adverting to the rival contentions, a brief reference to the facts, is needed for proper appreciation of the contentions raised in the petition. The petitioner No. 1 acts as a Clearing and Forwarding Agent at the Port of Calcutta in pursuance of a licence granted by the Commissioners for the Port of Calcutta. In the usual course of business, the petitioner No. 1, for the purpose of clearance of 2073 Bales of Viscose Stapple Fibres imported by one General Industrial Society Ltd, per vessel S. S. Triton' at the Port of Calcutta, submitted the invoices raised by the Foreign Seller, Bills of Lading and Certificates of Origin. Along with the aforesaid documents the petitioner No. 1 also filed the Bills of Entry in the prescribed Form with the appropriate department of the Customs for obtaining assessments of customs duty. The Cus...
Tag this Judgment!Smt. Sulochana Devi Bubna Vs. Gobinda Chandra Nag and ors.
Court: Kolkata
Decided on: Sep-30-1985
Reported in: AIR1986Cal430
M.N. Roy, J. 1. This appeal is directed against the judgment and decree dt. 27-8-84, passed in Title Suit No. 2371 of 1980, by Sri K. D. Banerjee, learned Judge, 7th Bench, City Civil Court, Calcutta. By such determination, the plaintiff-respondents' suit for recovery of possession of the suit premises, which is 40, Sri Arabindo Sarani (hereinafter referred to as the said premises), by evicting the defendant-appellants therefrom, on thegrounds of expiry of the terms of lease (Ext. 1), upon service of notice to that effect, was decreed ex parte with costs and it was further directed that the plaintiff-respondents would be entitled to have a decree for recovery of khas possession of the suit premises, by evicting the defendant-appellants therefrom and the defendant-appellants were allowed time till 31-10-84, to quit and vacate the said premises. Apart from the above, the learned Judge also directed that the plaintiff-respondents would be entitled to recover mesne profits at the rate of R...
Tag this Judgment!Satya Dulal Singha Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Sep-30-1985
Reported in: [1987]165ITR135(Cal)
Dipak Kumar Sen, J. 1. Satya Dulal Singha, the assessee, had been carrying on business in partnership with his brother, Satya Gopal Singha, till May 21, 1971.2. While in partnership, the assessee and his brother transferred Rs. 40,000 each, aggregating Rs. 80,000, to their widowed mother and their unmarried sisters. The said amount was, however, retained by the partnership.3. On May 21, 1971, Satya Gopal Singha, the brother of the assessee, retired from the firm, the firm was dissolved and the business of the firm was taken over by the assessee as the sole proprietor. The said sum of Rs. 80,000 remained deposited in the business.4. For the assessment year 1973-74, the corresponding accounting year ending on June 30, 1972, the assessee was assessed to income-tax. A sum of Rs. 6,000 was credited by the assessee in the said assessment year to his mother and unmarried sisters by way of interest on the said Rs. 80,000. The assessee claimed deduction of the said Rs. 6,000 in the computation ...
Tag this Judgment!East Anglia Plastics (India) Ltd. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Sep-27-1985
Reported in: AIR1986Cal422
R.N. Pyne, J. 1. The appellant East Anglia Plastics (India) Limited (hereinafter referred to as 'the petitioner') has made this application praying, inter alia, for condonation of the delay in preferring an appeal from the judgment and order of Ajit Kumar Sengupta, J. dt. 13th June 1985; for leave to file the memorandum of appeal without the certified copy of the said order upon usual undertakings and for stay of operation of the said order till final disposal of the appeal. The facts leading to the making of this application may briefly be stated. 2. By an Indenture of lease dt. 12th Jan. 1965 the respondent 1, State of West Bengal, granted a lease in respect of 5.91 acres of land in Durgapur (hereinafter referred to as 'the demised premises') to the petitioner for a term of 60 years from 25th May 1964 to 25th May 2024 upon payment of a salami of Rs. 36,300/- and the rent of Rs. 60/- per year and upon the term and condition that the petitioner within five years from the date of lease ...
Tag this Judgment!Collector of Customs and ors. Vs. Union Carbide India Limited
Court: Kolkata
Decided on: Sep-27-1985
Reported in: 1986(10)ECC51,1986LC740(Calcutta),1987(27)ELT241(Cal)
P.K. Majumdar, J.1. This appeal is by the Collector of Customs and is directed against the judgment and order passed by a learned single Judge of this court on 31st January, 1977.2. The respondent, Union Carbide India Limited made an application under Article 226 of the Constitution, inter alia, for writs of mandamus directing the respondents (who are the appellants before us) to assess and collect customs duty on the manganese ore of the respondent under tariff item No. 26 and not under tariff item No. 28 as sought to be done by the appellants. The learned Judge of the court of first instance allowed the said application and made the rule absolute and the appellants were directed to assess and collect customs duty on the manganese ore under item No. 26 of the tariff classification. Being aggrieved by the said order of the learned Judge of the court of first instance the appellants have preferred this appeal.3. The respondent is the manufacturer of diverse goods including dry cell batt...
Tag this Judgment!Oriental Rubber Works Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Sep-25-1985
Reported in: [1987]166ITR387(Cal)
Dipak Kumar Sen, J.1. M/s Oriental Rubber Works, the assessee, filed its return of income for the assessment year 1961-62, on or about September 19, 1962. On or about February 19, 1965, the income-tax authorities searched the office and factory premises of the assessee and seized certain books and documents under the provisions of the Income-tax Act.2. By an order dated March 25, 1966, the Income-tax Officer, 'F' Ward, District IV(3), Calcutta, assessed the income of the assessee for the said assessment year under Section 43 of the Income-tax Act, 1961, computing the total taxable income at Rs. 10,86,483.3. The Income-tax Officer also found that the assessee had concealed its income and issued a notice under Section 274 read with Section 271 of theIncome-tax Act, 1961, as follows:Dated: March 24, 1966.'M/s. Oriental Rubber Works,171A, Mahatma Gandhi Road, Calcutta. Whereas in the course of proceedings before me for the assessment year 1961-62, it appears to me that you have concealed t...
Tag this Judgment!Smt. Smriti Banerjee Vs. Tapan Kumar Banerjee
Court: Kolkata
Decided on: Sep-23-1985
Reported in: AIR1986Cal284
B.C. Ray, J.1. This appeal is directed against the judgment and decree passed in Mat. Suit No. 4 of 1983 by Shri S. k. Sinha, Additional District Judge, 7th Court, Alipore on 1st March, 1983 allowing the respondent-petitioner's application under Section 13(1A)(ii) decreeing the suit by directing-dissolution of marriage with the respondent.2. The facts of the case in a short compass are as follows :--The petitioner, Tapan Kumar Banerjee was married with the respondent, Smt. Smriti Banerjee according to Hindu Rites and Customs on the 18th day of January, 1974 at 13, B. K. Moitra Road, Baranagore, Calcutta 36. The marriage was a negotiated marriage. The petitioner immediately after his marriage found that the respondent was treating him most contemptuously and during her very short stay within five years i.e. from 18th January, 1974 to 3rd November, 1978 often lost her temper and picked up quarrel with him on flimsy grounds. Though the petitioner was very much upset at such behaviour of t...
Tag this Judgment!Dipti Kumar Basu and ors. Vs. Chief Inspector (Shops and Establishment ...
Court: Kolkata
Decided on: Sep-20-1985
Reported in: (1987)ILLJ45Cal,[1987]65STC177(Cal)
Umesh Chandra Banerjee, J.1. The issue for consideration in this writ petition is a short but an interesting one. The inclusion of the 'establishment of legal practitioners' within the definition of 'commercial establishment' as introduced by the West Bengal Shops and Establishment (Amendment) Act, 1981 (W.B. Act 16 of 1981), is under challenge in this petition, as violative of the constitutional safeguards.2. The Bengal Shops and Establishment Act, 1940 (Act 16 of 1940), came into force with effect from April 1, 1941. Subsequently the Act of 1940, though amended in 1950 by Act 64 of 1950, was repealed and the West Bengal Shops and Establishment Act was engrafted in the Statute Book in 1963 (Act 13 of 1963), with a view to ameliorate the conditions of weaker sections of the society and providing the employees with some additional benefits in the context of changed circumstances. The Act of 1963 came into force from August 15, 1964 (vide Gazette notification dated August 3, 1964). The A...
Tag this Judgment!Off-shore India Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-19-1985
Reported in: (1986)15ITD549(Kol.)
1. This appeal has been filed by the assessee against the order dated 10-8-1983 of the Commissioner (Appeals) relating to the assessment year 1979-80.2. The assessee is a limited company deriving income from business in share dealings, money-lending and dividends. Though five different grounds were taken in this appeal, ground Nos. 1, 2, 4 and 5 were not pressed before us at the time of hearing. The only ground pressed before us was ground No. 3 which reads as below : Without prejudice to the above, the Commissioner (Appeals) erred in upholding the application of Explanation to Section 73 of the Income-tax Act, 1961, to the appellant's case and in treating the loss as 'speculation loss' on the facts and in the circumstances of the case.3. Dr. D. Pal, the learned representative for the assessee, urged before us that the short issue that is raised in this appeal is whether the case of the assessee is hit by the Explanation to Section 73 of the Income-tax Act, 1961 ('the Act') or the cas...
Tag this Judgment!Sadhusaran Singh Vs. West Bengal State Electricity Board and anr.
Court: Kolkata
Decided on: Sep-19-1985
Reported in: AIR1986Cal240,90CWN151
S.N. Sanyal, J. 1. This appeal, at the instance of the plaintiff, is directed against the judgment and decree of the learned Additional District Judge, Darjeeling in O. C. Appeal No. 7 of 1973 dismissing the plaintiffs suit after reversing the judgment and decree of the learned Subordinate Judge, Darjeeling in O. C. Suit No. 22 of 1971.2. The plaintiff instituted the suit for declaration of title to certain goods and for permanent injunction. The plaint case was that by a sale notice dt. March 3, 1970 tenders were invited by the defendant No. 2, Superintending Engineer (South), Jaldhaka Hydel Project of the defendant No. 1. West Bengal State Electricity Board, for the sale of 450 Metric Tonnes of M. S. Rounds of 28 dia lying at Chapramari Store Yard and 150 Metric Tonnes of M. S. Rounds of 37 dia lying at Jhalong Store Yard of the defendant No. 1. The plaintiff submitted his tender for the same and the said tender was accepted on May 4, 1970 and a contract of sale of the aforesaid arti...
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