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Kolkata Court July 1987 Judgments

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Jul 08 1987

Smt. Purnima Rani Dutta Vs. Smt. Lakshmi Bala Dasi

Court: Kolkata

Decided on: Jul-08-1987

Reported in: AIR1988Cal148

Sukumar Chakravarty, J.1. This appeal is directed against the judgment and decree passed by Shri A. K. Chakravorty, the learned Additional District Judge, First Court, Midnapore, in other Appeal No. 306 of 1977 reversing the judgment and decree passed by Shri M. N. Das, the learned Subordinate Judge, First Court, Midnapore in Other Suit No. 35 of 1975 and dismissing the suit.2. Plaintiff Purnima Rani Dutta, filed the aforesaid suit against the defendant Lakshmi Bala Dasi for specific performance of the contract for sale of the suit property and for possession. It was the case of the plaintiff in brief that the suit property originally belonged to one Sushila Sundari Dasi who executed a deed of gift dated 29-6-51 in favour of the defendant in respect of the suit property. The defendant possessed the suit property since then and her name was duly recorded in the R. S. record of rights. The defendant entered into an agreement to sell the suit property to the plaintiff for a consideration ...


Jul 08 1987

Lakshmimoni Das and ors. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Jul-08-1987

Reported in: AIR1987Cal326,(1987)1CALLT371(HC),92CWN72

G.N. Ray, J.1. This Rule namely C.R. No. 11382(W) of 1982 has been heard analogously with other Civil Rules because common questions of law are involved in all these cases. Civil Rule No. 11382(W) of 1982 and a number of other writ cases challenging the vires of the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981 came up for hearing before a Division Bench of this Court. On 12th December, 1985, the said Division Bench was pleased to make a reference to the Special Bench by the following order : --'These groups of writ petitions challenge the vires of the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981. On the question of applicability of the Act to certain kinds of land, it may become necessary to reconsider a Division Bench decision of this Court in Appeal No. 239 of 1978 (Jatadhari Daw & Grandsons v. Smt. Radha Debi) pronounced on September 6, 1985 (reported in 1986 (1) Cal HN 21). We deem it desirable that these groups of writ petitions may properly engag...


Jul 08 1987

Pasupati Das and Sons Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jul-08-1987

Reported in: (1987)65CTR(Cal)155,[1988]170ITR110(Cal)

Dipak Kumar Sen, J. 1. The material facts in and the proceedings leading up to this reference are, inter alia, that in the assessment year 1977-78, the relevant accounting year ending on April 18, 1977, an order under Section 210 of the Income-tax Act, 1961, was passed by the Income-tax Officer on May 15, 1976, requiring M/s. Pasirpati Das & Sons Pvt. Ltd., the assessee, to pay advance tax for the said year in three prescribed instalments. 2. The assesses felt that its current income for the relevant period was likely to be less than the income on which the advance tax payable by him under Section 210 had been computed. Accordingly, the assessee exercised his option under Section 212 of the Act and submitted an estimate of his current income to the Income-tax Officer and on the basis thereof paid the first instalment of advance tax of Rs. 9,000 on September 16, 1976. 3. On December 15, 1976, the assessee paid the second instalment of advance tax of Rs. 9.000 on the basis of the same es...


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