Kolkata Court May 1987 Judgments
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Sri Santi Lal Saha Vs. Sri Sudhir Kumar Roy
Court: Kolkata
Decided on: May-14-1987
Reported in: (1987)0CALLT230(HC),92CWN215
Sukumar Chakravarty, J.1. This appeal is directed against the judgment and decree passed in Title Appeal No. 970 of 1981 by Sri S. R. Sircar, the learned Additional District Judge, 4th Court, Alipore, reversing those based by Shri D. Bhatttcharya, the learned Munsif, 4th Court, Alipore, in Title Suit No. 443 of 1979 and remanding the suit for fresh decision in the light of the direction as given in the judgment and decree.2. Plaintiff Santilal Saha filed the aforesaid title suit for recovery of possession in the suit premises on eviction of the defendant Sudhir Kumar Roy therefrom and for mesne profits.3. The case of the plaintiff in brief was that the suit property belonged to one Anadilal Mukherji and that by a registered deed of lease dated 10th August, 1958, the defendant was inducted as a tenant in the suit premises by Anadilal Mukherji for a period of 21 years beginning from 15th August, 1958 at the monthly rental of Rs. 100 according to English Calendar. On 16th July, 1979 just ...
United Bank of India Vs. Modern Stores (India) Ltd. and ors.
Court: Kolkata
Decided on: May-13-1987
Reported in: AIR1988Cal18,[1990]69CompCas697(Cal),91CWN1186
Prabir Kumar Majumdar, J. 1. These two appeals are against the judgment and order dated 11th Sept. 1975 passed by a learned single Judge of this court. The plaintiff is the appellant before us. The plaintiff has taken out a Master's Summons claiming, inter alia, that the death of respondent Nos. 2, 4, 6 and 9 and the dissolution of the defendant No. 1 be recorded, and the heir and/or legal representative of the defendant No. 6 be substituted and made a party to the suit and setting aside of the abatement of the suit, if any. The learned Judge rejected the said application for substitution and also dismissed the suit on a preliminary point taken by the defendants that as the suit could not be proceeded against the defendants Nos. 1, 2, 4, 6 and 9 the plaintiff cannot proceed against the remaining guarantors.2. The plaintiff United Bank of India Ltd. as the successor of Comilla Banking Corporation instituted a suit against the company Modern Stores (India) Ltd., a company incorporated un...
Smt. Manjushree Biswas Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: May-11-1987
Reported in: (1987)65CTR(Cal)68,[1988]171ITR348(Cal)
Dipak Kumar Sen, J. 1. The material facts and proceedings leading up to this reference are, inter alia, that Smt. Manjushree Biswas, the assessee, at the material time had one-fiftieth share in premises No. 8/1, Middleton Raw, Calcutta. The said premises consist of land measuring about 75 cottahs, with structures covering about 17 cottahs. At the material time, the said premises were being used for the purpose of residence, by the assessee and her co-sharers.2. The assessee was assessed to wealth-tax for the assessment year 1977-78. In making the assessment, the Wealth-tax Officer referred the matter to the District Valuation Officer under Section 16A of the Wealth-tax Act, who estimated the value of the said premises at Rs. 59,98,000. On the basis of the said report of the District Valuation Officer, the value of the share of the assessee in the said premises was determined and her net wealth was computed accordingly.3. Being aggrieved, the assessee preferred an appeal before the Appe...
Gift-tax Officer Vs. K.V. Joseph
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: May-08-1987
Reported in: (1987)22ITD255(Kol.)
1. The appeal filed by the revenue and the cross objection filed by the assessee are against the order of the Commissioner (Appeals) dated 13-12-1985 for the assessment year 1980-81, for which the previous year ended on 31-8-1979.2. The assessee was a partner in the firm of M/s M.O. Devasia & Co.with 15% share in the profits and losses. He retired from the firm with effect from 1-4-1979 taking as consideration for his share in the firm the amounts to the credit of his capital and current accounts.According to the Gift-tax Officer when the assessee was a partner in the firm he had interest in all the assets of the firm including the goodwill attached to the business of the firm, that the actual value of his share was made up of his interest in all the assets including goodwill and that the interest in the goodwill was not taken into account while evaluating the amount due to him on the relinquishment of his share in the firm on retirement. He was of the opinion that the assessee go...
J.C. Roy Chowdhury Vs. Krishna Paper Board Mills and anr.
Court: Kolkata
Decided on: May-08-1987
Reported in: AIR1988Cal183
ORDERShyamal Kumar Sen, J.1. This is an application for slay of the suit No. 31 of 1984 (J.C. Roy Chowdhury v. Krishna Paper Mill Board & Anr.) till the final adjudication of the suit No. 9/Cs of 1984 and 13/Cs of 1984 now pending before the Additional Sub-Judge Jagatdri.2. Defendant 1 who is petitioner 1 herein M/s. Krishna Paper Board Mill a partnership firm instituted a civil suit No. 9/Cs/84 in January 1984 in the court of Addl. Senior Sub-Judge Jagatdri against the plaintiff and M/s. Roy Chowdhury & Company a proprietorship concern of the plaintiff.3. The case of the defendant 1 who is the plaintiff in the said suit No. 9/Cs./84 before the court of Addl. Senior Sub-Judge, Jagatdri is that on or about 15th Sept. 1982 the plaintiff herein placed an order for supply of mill boards of agreed size and specification on defendant 1. Out of the total quantity of 169 M.T. Defendant 1 had sold and delivered 145.675 M.T. of mill boards for a total value of Rs. 5,56,379.31P Defendant I had du...
D.P. Choudhury Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: May-08-1987
Reported in: [1990]186ITR329(Cal)
Mahitosh Majumdar, J.1. This writ petition is for quashing/setting aside an order of assessment dated February 20, 1986, made under Section 143(3) of the Income-tax Act, 1961, and a notice of demand dated February 20, 1986, under Section 156 of the said Act (annexure 'G' to the writ petition). The impugned order of assessment and notice of demand were made by Smt. K. Dhar, Income-tax Officer, I Ward, District III(I), Calcutta, for the assessment year 1983-84, the corresponding financial year being April 1, 1982, to March 31, 1983.2. The facts of the case are briefly as follows :The petitioner is a senior advocate of this court. He was appointed as Advocate-General of Sikkim and joined the post on March 12, 1980. Soon thereafter, he shifted his residence to Gangtok, Sikkim. When practising in Calcutta, he was an assessee within the jurisdiction of the Income-tax Officer, I-Ward, Dist. III (I), Calcutta.3. Some time after shifting his residence to Gangtok, Sikkim, the petitioner wrote fr...
Tarak Nath Gayen and ors. Vs. Customs, Excise and Gold (Control) Appel ...
Court: Kolkata
Decided on: May-07-1987
Reported in: 1987(31)ELT631(Cal)
Suhas Chandra Sen, J.1. Mrigendra Nath Gayen with his brother Debendra Nath Gayen and Sri Tarak Nath Gayen and Niranjan Gayen used to live in a house at Patna Bazar, District: Midnapur, West Bengal. Mrigendra Nath Gayen, Debertdra Nath Gayen, Tarak Nath Gayen and Niranjan Gayen were all members of a joint family. The house was a joint family property and was utilised for the purpose of residence as well as business premises.2. The Gayens were! engaged in the business of gold smithy and held a licence for this purpose issued under the Gold Control Act.3. On 4th March, 1978 there was a search by the Gold Control Authority and gold and god ornaments were seized by the Gold Control Officers on the allegation that the provisions of the Gold Control Act, had been violated. Proceedings for imposition of penalty and confiscation of the gold that was seized was initiated by the Gold Control Officers against Debendra Nath Gayen, Tarak Nath Gayen and Niranjan Gayen. No proceeding was taken agains...
Bejoy Krishna Sadhukhan Vs. Gangadhar Sadhukhan and ors.
Court: Kolkata
Decided on: May-06-1987
Reported in: AIR1988Cal430
Sankari Prasad Das Ghosh, J. 1. This is an appeal by the plaintiff against the passing of a final decree in a suit for partition filed by the plaintiff in respect of premises No. 5, Harganj Road, now known as Arabinda Road, measuring about 5 (five) kottahs of land on which there is a two-storeyed building. A preliminary decree for partition was passed by the learned Subordinate Judge, Second Court, Howrah, in that suit. By that preliminary decree, the share of the plaintiff-appellant was declared to(sic)body of the judgment delivered in the suit, the share of the respondent No. 3 was stated to be 1/4th. Though the judgment was silent about the shares of the remaining respondents Nos. 1 and 2 in that property, it is not disputed that each of the respondents 1 and 2 has also 1/4th share in that property,2. At the time of passing of the preliminary decree in that suit, parties were directed to effect amicable partition within two months, failing which the appellant was given liberty to ap...
N.V. Philips Vs. Commissioner of Income-tax (No. 1)
Court: Kolkata
Decided on: May-06-1987
Reported in: (1987)65CTR(Cal)103,[1988]172ITR521(Cal)
Dipak Kumar Sen, J.1. N.V. Philips Gloeilempenfabrieken Bindhhoven, Holland, the assessee, is a non-resident company incorporated in the Netherlands. On July 8, 1964, the assessee entered into an agreement with one Crookes Interfran Ltd;, an Indian company, under which the assessee agreed to furnish to the Indian company technical information relating to vitamin D and its manufacture, use and sale, inter alia, on the following terms and conditions ;(a) The assessee would render to the Indian company all assistance and furnish information from time to time in respect of the working methods, manufacturing processes and methods of application relating to vitamin D.(b) The assessee would provide the Indian company with the following data, assistance and information : (i) Drawings with detailed instructions and directions for a plant to be set up in the territory specified in the agreement of a capacity of 1,000 kg. per annum producing vitamin D.(ii) Data regarding working methods and manuf...
Advertising Consultant (i) Ltd. Vs. Mamraj Saraf and ors.
Court: Kolkata
Decided on: May-06-1987
Reported in: (1987)0CALLT321(HC),92CWN13
Chittatosh Mookerjee, C.J.1. The petitioner company is admittedly a tenant under the opposite parties in respect of a portion of premises No. 63, Rafi Ahmed Kidwai Road, Calcutta, at a rent of Rs. 21 thousand per month payable separately to the opposite parties in the manner set out in paragraph 1 of the Revisional application. The opposite parties who claimed to be entitled to a sum of Rs. 63,000 as arrear of rent for the months of November and December, 1986 and January, 1987 applied under Section 53 of the Presidency Small Cause Courts Act, 1882 for issue of a distress warrant against the petitioner. Thereupon, the Registrar, Presidency Small Causes Court had issued a Distress warrant under Section 54 of the Presidency Small Cause Courts Act, 1882. In pursuance of the said warrant a Bailiff of the Court had seized certain movable properties found in the premises occupied by the petitioner company. The petitioner company has made an application under Section 60 of the Presidency Smal...
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