Kolkata Court December 1988 Judgments
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Bidhu Bhusan Deb Vs. Assistant Commissioner of Commercial Taxes and or ...
Court: Kolkata
Decided on: Dec-06-1988
Reported in: [1989]73STC256(Cal)
Susanta Chatterjee, J.1. The present writ petition has been filed seeking reliefs by issuance of a writ of mandamus commanding the respondents to issue declaration forms XXIVA and C and also special permits under 1954 Act as and when requires and to direct the respondents to cancel withdraw and/or rescind the Memo No. 2656/AD(N) dated 3rd March, 1986 issued by the Assistant Commissioner of Commercial Taxes, Calcutta (North Circle) and to issue necessary declaration forms by directing the Bureau of Investigation to release the books of accounts seized on 18th December, 1985. It is stated that the Assistant Commissioner of Commercial Taxes, Calcutta (North Circle), has initiated the proceedings for demand of security on the report from the Bureau of Investigation while the report is unwarranted and uncalled for. It is alleged that the conditions precedent being not in existence the respondent Nos. 1 and 2 assumed jurisdiction not vested to them in law and they acted without and/or in exc...
Commissioner of Income-tax Vs. Simplex Concrete Piles (India) Pvt. Ltd ...
Court: Kolkata
Decided on: Dec-05-1988
Reported in: (1989)79CTR(Cal)71,[1989]179ITR8(Cal)
Ajit K. Sengupta, J. 1. At the instance of the Commissioner of Income-tax, West Bengal-IV, the following question of law has been referred to this court under Section 256(2) of the Income-tax Act, 1961 :'Whether, on the facts and in the circumstances of the case and in view of the fact that the assessee follows the mercantile system of accounting, the Tribunal was right in holding that the retention money in respect of the jobs completed by the assessee during the relevant previous year should not be taken into account in computing the profits and gains of the assessee's business for the assessment year 1.965-66 ?'2. The facts, shortly stated, are that the assessee is a private limited company carrying on business of concrete piling for buildings. Up to and including the assessment year 1964-65, the assessee-company was crediting 100 per cent. of the job value but, from the assessment year 1965-66, it started the practice of crediting only 90 per cent., deducting the retention money, w...
Cooke and Kelvey Properties Private Ltd. Vs. United Bank of India
Court: Kolkata
Decided on: Dec-02-1988
Reported in: (1989)2CALLT143(HC)
Monoranjan Mallick, J.1. This is a suit for ejectment of a premises tenant being the United Bank of India and for mesne profits.The suit was originally filed by Cooke and Kelvey Private Ltd. claiming to be the owner of the premises No. 20, Old Court House Street, Calcutta on the ground of reasonable requirement, for illegal transfer/assignment/ sub-letting, for violation by the tenant and the alleged transferee/assignee/ sub-tenant of provisions of (m), (o) and (p) of Section 108 of the Transfer of Property Act and for causing annoyance and nuisance of the plaintiff and other tenants.3. As during the pendency of this suit a scheme of arrangement amongst Cooke and Kelvey Private Ltd., Cooke and Kelvey (Delhi) Private Ltd. and Cooke and Kelvey Properties Private Ltd. was duly approved by the High Court, Calcutta by its order dated March 25, 1986 as modified and/or corrected by two subsequent orders-respectively dated August 12, 1986 and December 24, 1986 the light, title and interest of ...
Sidheswar Chatterjee Vs. Kharbana High School and ors.
Court: Kolkata
Decided on: Dec-02-1988
Reported in: (1989)1CALLT184(HC)
S.K. Mookherjee, J.1. This Second Appeal, at the instance of the plaintiff, is against a judgment and decree of reversal. The Trial Court decreed the Suit instituted by the plaintiff/appellant for declaration that the Order of suspension ending with the Order of dismissal passed by the Managing Committee of the Kharbana High School against the plaintiff was illegal, without jurisdiction and not binding together with a declaration that he was entitled to reinstatement and also that he was entitled to arrears of pay together with all other admissible allowances from the date of his dismissal. The lower Appellate Court reversed the said decree and dismissed the Suit substantially on the ground that the Suit was not maintainable in Civil Court as the plaintiff was entitled to seek relief before the Appeal Committee of the Board of Secondary Education constituted under the West Bengal of Secondary Education Act.2. The admitted facts are that the plaintiff was a teacher in Kharbana High Scho...
Chira Kumar Basu Vs. Property Development Trust Ltd. and ors.
Court: Kolkata
Decided on: Dec-01-1988
Reported in: AIR1989Cal176,93CWN725
A.M. Bhattacharjee, J.1. The weight of authorities is clearly in favour of the view that if a tenant, without parting with the possession of the premises, forms a Partnership or a Company along with others retaining controlling interest therein and permits the Firm or the Company to operate from and use the tenanted premises, the tenant does not 'transfer, assign or sub-let' the premises to incur the mischief of the relevantprovisions of the Rent Control Laws providing for eviction on such ground. The first Appellate Court has referred to a single-judge Delhi decision Viswa Nath v. Chaman Lal, 0043/1975 : AIR1975Delhi117 and also to a single-judge Gujarat decision Jekisondas v. Abdul Rehman -- : AIR1975Guj205 as authorities for this view. The first Appellate Court, with a little more endeavour, could have found out a number of authorities of this Court also on this point. But now that a later decision of the Supreme Court in Madras Bangalore Transport Co. v. Inder Singh, : AIR1986SC156...
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