Kolkata Court June 1987 Judgments
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income-tax Officer Vs. Jaipur Development Co. Ltd.
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-29-1987
Reported in: (1987)23ITD518(Kol.)
1. The assessee is a limited company. The assessee-company was having income from capital gains and other sources. The Income-tax Officer passed an order Under Section 104 of the Income-tax Act, 1961 on 17-3-78 and imposed additional tax at Rs. 1,38,836. The assessee went in appeal and the Commissioner of Income-tax (Appeals) vide his order dated 25-6-81 came to the view that the provisions of seotion 104 were not applicable in the case of the assessee-company. The ITO passed consequential order Under Section 250 of the Act on 3-8-81 and vacated the demand payable by the aasessee. He indicated that tax and interest paid by the assesses Under Section 220(2) of the Act were refundable.The ITO further directed the office to issue refund order.2. The assesses vide its letter dated 26-11-81 requested the ITO for refund order. Further, the assessee requested the ITO to refund interest Under Section 244(1A) of the Act. By its letter dated 26th Nov., 1981 the assessee asked the ITO to pay int...
Debar Kundu Rama Krishna Rao Vs. State of West Bengal
Court: Kolkata
Decided on: Jun-29-1987
Reported in: 1988CriLJ345
Jitendra Nath Chaudhuri, J.1. This appeal arises out of a conviction of the appellant under Section 302 I.P.C. and sentence of imprisonment for life passed by the learned Additional Sessions Judge, Alipore.2. The prosecution case, in short, is as follows:On 20th/21st Jan. 1982 at 170/52, Lake Gardens within the P.S. Lake Gardens the accused, D.K.R.K. Rao committed murder of Sm. D. Shesharatnam. On 21-1-82 Gour Chandra Dey (P.W. 2) the informant in this case informed the police. He is the landlord of premises No. 170/52 Lake Gardens where he resides with his family on the 1st floor. In the ground floor of his house at the relevant time there were two tenants, viz., D. Rama Krishna Rao who occupied the eastern portion having two rooms and the another in Sri V. V. Sitapati Rao (PW. 4) who occupied the eastern portion one room flat. Sri Rama Krishna Rao took the rooms on rent in the month of Oct. 1981 and brought his wife on 5th Nov. 1981. Since then they were residing in these rooms. In t...
Anugrah Narayan Sinha Vs. United Commercial Bank and ors.
Court: Kolkata
Decided on: Jun-29-1987
Reported in: (1988)IILLJ295Cal
ORDERSudhir Ranjan Roy, J.1. Whether a suspended employee, who is not considered for promotion solely on the ground that a disciplinary proceeding is pending against him, is entitled to be considered for such promotion retrospectively after the said proceeding is dropped following his exoneration of the charges, is the short but interesting question which arises for consideration in the instant writ petition.2. The petitioner, a grade 'D' Officer in the United Commercial Bank, while working in the Division Office at Patna, was charge-sheeted and put under suspension with effect from 10th February 1976.3. In the disciplinary enquiry that followed, the petitioner was exonerated of all the charges and was reinstated with effect from 27th October 1977. He was, however, suspended once again from 1st December 1977 and a fresh enquiry was directed against him.4. The petitioner having challenged this order in the Patna High Court, the said High Court by its order dated 24th January 1979 made t...
Sriniwas Agarwalla Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Jun-26-1987
Reported in: (1987)23ITD204(Kol.)
1. By this appeal the assessee challenges the disallowance of interest of Rs. 12,664 on loans taken from Sri Sriniwas & Sons and Smt.Parmeshwari Devi.2. The ITO did not allow this interest because the loans were taken in the past in order to pay Income-tax. He had disallowed such interest in the assessment year 1974-75 also. The said disallowance was upheld by this Tribunal on second appeal. For this reason the AAC held that the ITO was justified in making the disallowance in the present case also.3. The authorised representative for the assessee argued that Under Section 80V of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') the assessee is entitled to the deduction of the said interest. He further submitted that this section was introduced by the Taxation Laws (Amendment) Act, 1975 w.e.f. 1-4-1976 and as such could not be considered by the Tribunal in the appeal for the earlier assessment year. So he contended that in view of the change in law, the assessee is en...
National Insurance Company Ltd. Vs. Navrom Constantza and ors.
Court: Kolkata
Decided on: Jun-26-1987
Reported in: AIR1988Cal155
ORDERPrabir Kumar Majumdar, J.1. This is an application of defendants Nos. 1 and 2 for rejection of the plaint in the suit against the said defendants and for dismissal of the suit against the said defendants.2. The plaintiff is National Insurance Company. On or about 9th June, 1983 the plaintiff has filed the suit against the defendants for a decree of Rs. 2,69,567.75P. The defendant No. lisa ship owner incorporated under the appropriate laws of Rumania. The defendant No. 2 carries on business as agent of the Shipping Companies. The defendant No. 3 is Steel Authority of India which purchased 648 pieces of mild steel plates weighing 1459.57 Kgs. from a Rumania Company. It has been alleged that on or about 17th Sept. 1981, the defendant No. 2 acting as agent of the defendant No. 1 agreed with the defendant No. 3 that the defendant No. 1 would carry the said goods from the Port of Galatz to Calcutta. It is also alleged that on or about 30th Sept. 1981 the said goods were shipped on Board...
National Insurance Company Ltd. and anr. Vs. ScIndia Steam Navigation ...
Court: Kolkata
Decided on: Jun-26-1987
Reported in: II(1988)ACC200,AIR1988Cal168,[1989]65CompCas55(Cal),92CWN205
ORDERPrabir Kumar Majumdar, J.1. This is an application for an order that the plaint in the suit, being Suit No. 882 of 1982 be rejected and/or taken off the file; and dismissal of the suit and for other reliefs.2. The petitioner's case is that the plaint in the suit be rejected on the ground that the suit is barred by the laws of limitation. The petitioner is the defendant 1 in the suit. The plaintiff 1 is National Insurance Company Ltd. and the plaintiff 2 is Shalimar Paints Ltd. The plaintiffs instituted the suit against the defendants for a decree for Rs. 1,63.999.72, interest and further interest and other reliefs. The averments in the plaint are that the plaintiff 1 was an Insurer in respect of a vessel called 'M.L. KIT' belonging to the plaintiff 2 under a Marine Hull Insurance Policy being policy No. 310/410 0089B(e). In or about July, 1979 the said 'M.L.KTI' was lying at anchor at the Jetty of the plaintiff 2 on the river Hooghly, another vessel named 'M.V. Jalamatsya' owned b...
Kewal Court (Pvt.) Ltd. and anr. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-25-1987
Reported in: AIR1988Cal161
ORDERShamsuddin Ahmed, J.1. In this writ application writ petitioners have challenged order of refusal dt. 28th of April, 1978 under the provisions of the Urban Land Ceiling Act refusing to grant exemption under Section 20 of the Act and a declaration Under section 10(3) of the said Act published in the Calcutta Gazettedt. 15th Jan 1980 as well as impugned notice Under section 10(3) issued by the authorities.2. The writ petitioners' case in short is that the petitioner No. 1 is a company incorporated under the Companies Act. 1956 and petitioner No. 2 is one of its Directors. The Company is engaged in the business of developing land and constructing building and flats thereon for residential purpose. It purchased about 50 cottahs of land being premises No. 24/7. Raja Santosh Road, Alipore, Calcutta by a registered deed of sale on 11th June 1974. The purchase was for construction of a multistoreyed building thereon as 'own your own flat' basis in order to implement a group housing scheme...
Rabea Khatoon Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jun-25-1987
Reported in: (1987)0CALLT635(HC)
Shamsuddin Ahmed, J.1. The order under challenge in this writ application is an order passed by the Revenue Officer on 6.10. 82 in Durgapur Case No. 311 of 1982 Under Section 14T of the West Bengal Land Reforms Act as well as an order passed in appeal by the appellate authority being Appeal Case No. 13 of 1983.2. The writ petitioner's grievances are that he does not possess land which is liable to be vested in the State Under Section 14T of the West Bengal Land Reforms Act. He appeared before the Revenue Officer and submitted that the lands held by him are in the non irrigated area. The Revenue Officer considered the question. He held that the raiyat family held land in mouzas Sathkahania as well as mouza Dhandadihi. He referred to a notification No. 7352 L, dated 11th July, 1971 of the Land & Land Revenue Department for the purpose of Section 14K(d) of the West Bengal L. R. Act. Relying on this notification he held that all the mouzas within Kaksa P. S. (Mouza Sathkahania is within th...
S.A. International Vs. Collector of Customs
Court: Kolkata
Decided on: Jun-25-1987
Reported in: 1988(15)ECC216,1988(36)ELT445(Cal)
S.R. Roy, J.1. By this writ petition the petitioner challenged the show cause notice No. S. 15-25/25-5IB dated 9.5.1985. The said show cause notice was issued under Section 124 of the Customs Act, 1962 (For short the said Act hereafter). The said show cause notice read thus:'NOTICE UNDER SECTION 124 OF THE CUSTOMS ACT, 1962Subject:- Import of 246.140 M/T in 108 bundles of low carbon mild steel CRCA sheets declared as defective Ex-s.s. Vanil, rot No. 217/85 dated 2.5.1985 line No. 61 and 196.980 M/T low carbon mild steel CRCA sheets declared as defective ex-Vanil, rot No. 217/85, line No. 62 importers M/s. S.A. International, P-3, New C.I.T. Road, Calcutta - 73, Shippers M/s. ETS A-P Landowski Samis, Paris, Port of shipment Antwerp - undervaluation and unauthorised import - regarding.1. M/s. C Bose & Sons, Customs House Agents filed two bills of entry on behalf of M/s. S. A. International, P-3, New I.I.T. Road, Calcutta 73 for clearance of two consignments of low carbon mild steel defec...
Sumitra Manna Vs. Gobinda Chandra Manna
Court: Kolkata
Decided on: Jun-23-1987
Reported in: AIR1988Cal192,92CWN254
A.M. Bhattacharjee, J. 1. The questions that have been referred to me under Clause 36 of the Letters Patent, on a difference of opinion between my Learned brothers Das Ghosh, J. and Ghosh, J., have been formulated by the learned Judges as hereunder :-- 'l. Does Section 10(2) of the Hindu Marriage Act, 1955 impose any liability on the husband to cohabit with the wife, after the wife obtains a decree for judicial separation against the husband and, if so, does the failure of the husband to discharge this obligation constitute a 'wrong' within the meaning of Section 23(1)(a) of the Hindu Marriage Act, 1955? 2. Does failure on the part of the husband to pay alimony to the wife, after the wife obtains a decree for judicial separation against him, constitute any 'wrong', keeping in view the provisions of Section 13(2)(iii) of the Act, and if so, does this 'wrong' disentitle the respondent also to get a decree of divorce under Section 13(1A) of the Hindu Marriage Act?' 2. The facts in brief....
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