Kolkata Court November 1986 Judgments
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Sri Santosh Kumar Sen Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-20-1986
Reported in: (1988)2CALLT102(HC)
Sudhir Ranjan Roy, J.1. The petitioner, a Constable belonging to the State Armed Police, 7th (Coal-Belt) Battalion at Asansol, was a Mess Manager of some of the Constables in Kenda Company.2. A shop keeper of the area made a complaint against him to the respondent No. 2 that the petitioner as Mess Manager owned him a sum of Rs. 454 and odd. Over this there was an enquiry by respondent No. 4. On such facts and also for his alleged misbehaviour towards respondent No. 4, the petitioner was chargesheeted by respondent No. 2 who, after holding a departmental enquiry, found the petitioner guilty of both the charges and ultimately dismissed him from service by his order, dated August 25, 1977. An appeal by the petitioner against the said order of dismissal to the D.I.G. of Police having been proved to be abortive, he on February 23, 1978 moved this Court under Article 226 of the Constitution and obtained the instant Rule.3. None having appeared on behalf of the respondents in spite of service...
Commissioner of Wealth-tax Vs. Surendra Paul
Court: Kolkata
Decided on: Nov-19-1986
Reported in: (1987)61CTR(Cal)244,[1987]168ITR208(Cal)
Dipak Kumar Sen, J.1. This consolidated reference arises out of wealth-tax assessments of Surendra Paul, the assessee, for the assessment years 1960-61 to 1972-73, the relevant valuation dates being 31st March of. the calendar years 1960 to 1972. On an application of the Revenue under Section 27(1) of the Wealth-tax Act, 1957, the Tribunal has referred the following questions as questions of law arising out of its order for the opinion of this court:2. Assessment years 1960-61 to 1972-73 :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that in determining the valuation of the interest of the assessee in the partnership firm of M/s. Aminchand Pyarelal, of which the assessee was a partner, the provisions of Section 4(1)(b) and Section 7(1) of the Wealth-tax Act, 1957, were applicable and the provisions of Section 7(2)(a) of the Wealth-tax Act, read with rules 2A to 2G are not applicable '3. Assessment years 1960-61 to 1965-66:' Wheth...
Commissioner of Income-tax Vs. B.N. Elias and Co. (P.) Ltd.
Court: Kolkata
Decided on: Nov-18-1986
Reported in: (1987)59CTR(Cal)246,[1987]168ITR190(Cal)
Dipak Kumar Sen, J.1. B. N. Elias & Co. (P.) Ltd., the assessee, at the material time carried on the business of manufacture of carpet backing looms, cloth rolling machines and other machines. On September 14, 1964, the assessee entered into an agreement with M/s. Taylor & Challen Ltd., a company incorporated in the United Kingdom. The object of the said agreement was to obtain assistance from the British company to enable the assessee to manufacture in India power press machines economically and efficiently. The relevant terms and conditions of the said agreement were as follows :' (1) The British company would supply to the assessee for use in India full and actual technical and other confidential information and advice for or in connection with the manufactrue of the said machines. In consideration of such know-how, the assessee would pay to the British company a fee in Sterling in respect of each size of machine as specified in the schedule to the said agreement as and when the ass...
The Benaras State Bank Ltd. Vs. Dayashankar Gupta and ors.
Court: Kolkata
Decided on: Nov-13-1986
Reported in: (1987)0CALLT25(HC)
Dipak Kumar Sen, J.1. In the suit filed by the appellant Dayashankar Gupta the respondent No. 1 and the defendant No. 1 in the suit made an application for the following order :-'The plaintiff be directed to produce in this Court all the documents and/or articles mentioned in the Schedule here-under written within a date to be fixed by this Court.'2. The said order was sought on the main ground that it was the apprehension of the respondent No. 1 that the said items might be tampered with by the plaintiff appeal.3. The respondent No. 1 sought production of 13 items consisting of voluminous documents including Bank Registers, Bank Ledgers, cancelled Cheques and a typewriter. In the said application an ad-interim order was passed on the 17th July 1986 as follows :'Mr. Tarun Goswami, Advocate is appointed Receiver at an initial remuneration of 60 G.Ms. to be paid by the petitioner at the first instance for the purpose of initialling each and every page of the documents mentioned against S...
Sk. Based Ali Vs. Sohorab Ali and anr.
Court: Kolkata
Decided on: Nov-11-1986
Reported in: 1987CriLJ1418
M.R. Mallick, J.1. This revision petition is directed against the order dt/-26-8-86 passed by the learned Sub-Divisional Judicial Magistrate, Maida which has been affirmed by the learned Sessions Judge, Malda in Criminal Revision No. 20 of 1985.2. The facts of the case are briefly as follows : -3. The present petitioner filed a petition of complaint before the learned Sub-Divisional Judicial Magistrate, Maida Case No. 194-C of 1983. After the process was issued against the accused opposite party, the case was fixed for evidence on 3-7-84. The complainant did not however produce witnesses on that date as well as on subsequent dates. On 304-85, the learned S.D.J.M. allowing the application for adjournment fixed 26-8-85 for evidence and directed that if the complainant failed to examine the witnesses on that day, the accused persons would be discharged. On 26-8-85, again, a petition was filed on behalf of the complainant alleging that he could not bring witnesses because of incessant rain...
Rampooria Brothers Private Limited Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-06-1986
Reported in: [1987]167ITR859(Cal)
Dipak Kumar Sen, J.1. The facts found or admitted in, and the proceedings leading up to, this reference are, inter alia, that Rampooria Brothers Pvt. Ltd., the assessee, is a private limited company which was incorporated some time in 1953. One of the objects of the assessee as recorded in its memorandum of association is as follows :'To lend money to such persons or companies and on such terms as may seem expeditious, and in particular to customers and others having dealings with the company and to guarantee the performance of the contracts or payment of money to any such persons or companies.'2. In the year 1963-64, the assessee furnished a guarantee in respect of certain contracts of carriage by one Great India Boat Company from one part of India to another through the territories of Pakistan for which sanction was granted by the Collector of Land Customs. In December, 1967, the assessee furnished counter-indemnity in respect of a loan of over Rs. 3,00,000 in favour of Bokaro Steel ...
Turner Morrison and Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-05-1986
Reported in: [1987]167ITR844(Cal)
Dipak Kumar Sen, J.1. The material facts relevant to this reference are, inter alia, as follows :Turner Morrison & Co. Ltd., the assessee, is a 100% subsidiary of Hungerford Investment Trust Ltd., a non-resident company. The assessee entered info an agreement in writing with one Messrs Geoffrey Turner & Co. Ltd., another non-resident company incorporated in the U.K., on July 11, 1961, under which the assessee employed the said foreign company as its agent in the United Kingdom and other parts of Europe for the purposes of the assessee's business in India. The service to be rendered by the said foreign company as agent of the assessee were set out in the said agreement in writing. The agreement provided that the agent would receive from the assessee as remuneration in respect of the services rendered in terms of the said agreement an annual fee at the rate of 12,000 per annum to be paid by the assessee to the agent in sterling in London in four equal quarterly instalments each year. The...
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