Kolkata Court February 1988 Judgments
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Jitendra Nath Roy Chaudhury and ors. Vs. Narendra Kumar Karforma and o ...
Court: Kolkata
Decided on: Feb-19-1988
Reported in: AIR1988Cal392,92CWN956
A.M. Bhattacharjee, J.1. The suit giving rise to this appeal has been instituted by the plaintiff-respondents for the eviction of the defendants-appellants on the allegations that the plaintiffs are the Shebaits and Trustees in respect of the lease-hold property and that the lease in favour of the defendants for 99 years in respect of the suit-property has expired by efflux of time. The expiration of the period limited by the lease by effluxion has not been disputed by the defendants and, as noted by the trial Judge, the only plea urged by the defendants in resisting ejectment is that the plaintiffs are not the only Shebaits and Trustees of the Devatra owning the lease-hold property and have, therefore, no right to prosecute the suit.2. This plea has been repelled by the trial Judge on a detailed consideration of the materials on record and the trial Court has held that the plaintiff No. 1 alone is entitled to represent the whole of the Shebaiti interest of the Devatra property of whic...
Dr. Murari Mohan Mukherjee Vs. Kanai Lal De and ors.
Court: Kolkata
Decided on: Feb-19-1988
Reported in: [1988]171ITR482(Cal)
P.K. Mukherjee, J.1. The summons and the petition of complaint in Case No. C/1323 of 1982, filed by the Income-tax Officer, ' B ' Ward, District VIII, Calcutta, under Section 277 of the Income-tax Act, 1961, before the Chief Metropolitan Magistrate, Calcutta, has been impugned in the instant writ petition.2. The facts of this case, in short, are as follows :The petitioner who is a well known surgeon in plastic surgery was originally assessed by the Income-tax Officer, ' B ' Ward, District VIII, Calcutta, up to the assessment year 1977-78. It is the further case of the writ petitioner that up to May 20, 1982, Sri Kanailal De, respondent No. 1, was the assessing authority and from May 20, 1982, he was transferred to the post of Income-tax Officer, 'B' Ward, District IV(I), Calcutta.3. Further, it has been alleged in the writ petition that there was some misunderstanding over the use of the lift between the writ petitioner's represeniative and the concerned Income-tax Officer, being respo...
Dr. Murari Mohan Mukherji Vs. Income-tax Officer, B-ward and ors.
Court: Kolkata
Decided on: Feb-19-1988
Reported in: [1988]171ITR515(Cal)
P.K. Mukherjee, J.1. The notice dated March 19, 1981, under Section 274 read with Section 271 of the Income-tax Act, addressed to the writ petitioner has been challenged in the instant writ petition. By the said notice, the Income-tax Officer, District-VIII, Calcutta, directed Dr. Murari Mohan Mukherji of 12/1/8, Manohar Pukur Road, Calcutta-26, to show cause by April 30, 1981, why an order imposing 'penalty' on him under Section 271 of the Income-tax Act shall not be imposed on him for 'concealing particulars of income' or 'furnishing inaccurate particulars of such income ' to the income-tax authorities.2. After placing the aforesaid notice, which is annexure 'M' to the present writ petition, Mr. Sanjoy Bhattacharya, learned advocate appearing for the writ petitioner, submitted that the aforesaid notice suffers from an inherent infirmity, as Section 271(1)(c)(iii) provides for actual quantification of income.3. In order to understand the argument of Mr. Bhattacharya, it will be conven...
Taiyab Sheikh Vs. the State and ors.
Court: Kolkata
Decided on: Feb-19-1988
Reported in: (1988)2CALLT121(HC)
Sankar Bhattacharyya, J.1. Taiyab Sk., the appellant before us, was arraigned before Shri P. Dutta, learned Sessions Judge, Nadia, to answer the following charges :-'First that you, on or about the 23rd day of September, 1983 at Debagram, P.S. Kaliganj, District Nadia abducted a woman, to writ, Basanti Turi alias Fultara with intent that she may be seduced to illicit inter-course or knowing that she will be forced or seduced to illicit intercourse with another person and thereby committed an offence, punishable under Section 366 of the Indian Penal Code, and within the Cognizance of the Court of Session. Secondly, that you on the same date, after abducting said Basanti, committed rape upon her at Beldanga within P.S. Beldanga, District Murshidabad, and thereby committed an offence punishable under Section 376 of the Indian Penal Code, and within the cognizance of the Court of Session.'2. On conclusion of the trial the learned Sessions Judge convicted the appellant under Section 366, In...
Equitable Investment Co. (P.) Ltd. Vs. Income-tax Officer, G. Ward, an ...
Court: Kolkata
Decided on: Feb-19-1988
Reported in: (1988)73CTR(Cal)236,[1988]174ITR714(Cal)
B. C. BASAK J. - This appeal is directed against a judgment and order passed by the learned trial judge in a writ petition. The writ petition was filed by the appellant herein praying for a writ in the nature of mandamus commanding the respondents and each of them to rescind and to withdraw and/or cancel and/or forbear from giving effect to the impugned notice being annexure 'D' to the petition issued under section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'). The said notice provides as follows :'Whereas I have reason to believe that income chargeable to tax for the assessment year 1961-62 had escaped assessment within the meaning of section 147 of the Income-tax Act, 1961.1, therefore, propose to reassess the income for the said assessment year and I hereby require you to deliver to me within 30 days from the date of service of this notice, a return in the prescribed form of your income far the said assessment year.2. This notice is being issued after o...
B. Ghosh and Co. Pvt. Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Feb-17-1988
Reported in: 1988(37)ELT53(Cal)
Ajit Kumar Sengupta, J.1. The Court. The first petitioner acted as the Steamer Agents of a foreign sea-going ship M.V. 'Erzuram' belonging to a foreign owner carrying on business In Turkey. The second petitioner Is a Director and Shareholder of the petitioner No. 1.The first petitioner as the licensed Steamer Agents granted by the Customs House at Calcutta and Port Authorities are obliged as such agents of foreign principal to meet all demands and penalties that may be imposed by the Customs Authorities and Port Authorities on the Vessel entered under Its agency.On or about 15th April, 1987 a consignment of 14640 PCS. of Steel Billets was inter alia, shipped on the said vessel from the Port of Iskenderan, Turkey for safe carriage therefrom to the Port of Haldla under a Bill of Lading No. 1 dated April 15.1987. The said consignment was to the order of M/s. Minerals & Metals Trading Corporation of India Ltd.. Calcutta The said consignment was carried and declared by the said vessel under...
State of West Bengal and Ors. Vs. West Bengal Supervisors' and Employe ...
Court: Kolkata
Decided on: Feb-15-1988
Reported in: (1990)IILLJ346Cal
1. This application in the concerned appeal is at the instance of the appellants viz. the State of West Bengal and their authorities, and is for stay of operation of the judgment and order dated 28th November, 1986 as made and passed in C.O.No.3905 (W) of 1986, by a learned single Judge of this Court.2. The writ petitioners/respondents (hereinafter referred to as the said Respondents) claimed to be the Supervisors in the whole-time employment of the Adult Education Project and it was their grievance in the proceedings that although all other members of the staff of the said Project have been given a time-bound scale of pay, such scale of pay has been refused to them and in that matter, they have been treated unequally by the authorities concerned. It was also claimed by the said Respondents that as such Supervisors, they, as attached to the Rural Functional Literacy Project under the concerned Directorate of Adult Education in the State, were and arc entitled to have their pay, emolume...
Kirby (inspector of Taxes) Vs. Thorn E. M. I. Plc.
Court: Kolkata
Decided on: Feb-15-1988
Reported in: [1990]183ITR503(Cal)
24 July. The following judgments were handed down.NICHOLLS L. J. This appeal raises a question concerning a capital gains tax. The question can be stated shortly, if somewhat loosely, as follows. As part of a transaction where by three trading companies in a group were sold for a cash consideration, the ultimate holding company in the group, for a further cash consideration of U. S. $575,000, entered into a covenant with the purchaser that companies in the group would not, for a defined period, engage in the business carried on by the three trading companies being sold. Is capital gains tax payable in respect of that further cash consideration, paid in return for the covenant? Both the special commissioners and Knox J. have said no. The matter came before the commissioners on an appeal by the taxpayer company, Thorn E. M. I. Plc., against an estimated assessment to corporation tax on profits for its accounting period ended 31 March 1978. On that appeal the only issue related to the ste...
Mitco Fabrication Consultants Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Feb-12-1988
Reported in: (1988)27ITD406(Kol.)
1. This appeal filed by the assessee is against the order of the CIT (Appeals) dated 5-3-1986 for the assessment year 1983-84 for which the previous year ended on 31-3-1988, 2. According to the ITO, during the relevant previous year the assessee had exported plant and machinery amounting to Rs. 46,32,372 to Indonesia in order to meet its commitment towards subscribing shares of M/s P.T. Ispat Indo, against such export of plant and machinery the assessee had received a sum of Rs. 3,81,602 by way of subsidy and cash assistance from Government of India and the said receipt was not reflected in the Profit and Loss Account as the same was treated by the assessee as being a capital reserve. The ITO was of the opinion that export always connoted carrying of business activities. He referred to the commentary of Kanga and Palkhivala, according to which export incentives and sale proceeds of import entitlements were business income. Accordingly, the ITO held that the export subsidy and cash ass...
Manindra Nath Mukherji and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Feb-12-1988
Reported in: AIR1988Cal395,(1988)2CALLT159(HC)
ORDERK.M. Yusuf, J.1. In the two writ applications a number of businessmen carrying on business in several plots of land at the commercial plots of the Railway Administration near Jadavpur Railway Station since 1950-51 have challenged a number of notices dated 6th January, 1986 asking them to vacate the respective plots within 30 days from the receipt of the notices. Both the applications are disposed of by this judgment.2. The petitioners were bringing quantities of goods on railway siding through Goods Train and each of the petitioners became the source of revenue of the respondents to the tune of Rs. 20 lakhs per year. The agreement entered with the Railways in respect of the said plots of land is subject in renewal from time to time and the licence fee is also subject to revision. In or about 1981 the Railway Authority framed a scheme to utilise the commercial plots for their administrative purpose and decided to allot new commercial plots to the writ petitioners within the railway...
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