Kolkata Court March 1988 Judgments
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Calcutta State Transport Corporation and ors. Vs. G.K. Bhattacharya an ...
Court: Kolkata
Decided on: Mar-16-1988
Reported in: (1988)2CALLT238(HC)
Dilip K. Basu, J.1. This appeal is directed against the Judgment and Order, dated December 16, 1985, passed by a learned Trial Judge in Civil Order No. 9879 (W) of 1984, in which the learned Judge allowed the writ petition and set aside the Order of termination, dated 8th June, 1984, passed by the Chairman, Calcutta State Transport Corporation.2. Petitioner in the writ petition, (respondent in this appeal), moved writ application, challenging the impugned Order, which is annexure F to the writ petition, dated 8th June, 1984, by which service of the petitioner, in the post of Deputy Director of Operation, under Calcutta State Transport Corporation, was terminated with effect from the forenoon of 11-6-1984.3. Petitioner/respondent was appointed as Deputy Director of Operation in terms of the appointment letter issued on 24th August, 1982, on probation for a period of one year from the date of joining, at the first instance, on the specific term 'You will be on probation for a period of o...
Sudhangshu Mohan Chakraborty Vs. Life Insurance Corporation of India a ...
Court: Kolkata
Decided on: Mar-14-1988
Reported in: (1988)2CALLT281(HC),92CWN1092
A.M. Bhattacharjee, J.1. A preliminary mortgage decree for sale was passed against the defendant-appellant which has thereafter been made final and the aggrieved defendant has filed this appeal. The defendant-appellant, having preferred no appeal against the preliminary decree, can not obviously challenge the correctness of the said preliminary decree in this appeal against the final decree in view of the provisions of Section 97 of the Code of Civil Procedure. The learned Counsel for the defendant-appellant has not also attempted to do so. All that she has urged in support of the appeal is that the Trial Judge was wrong in making the preliminary decree final rejecting the defendant-appellant's application under Section 3 of the Usurious Loans Act, 1918 on the erroneous impression that the provisions of that Act can not be invoked after the passage of the preliminary decree.2. The defendant-appellant attempted to resist the passing of the final decree by an application invoking the pro...
Zodiac Investment Limited Vs. Durga Investment and Trading Co. and anr ...
Court: Kolkata
Decided on: Mar-14-1988
Reported in: (1988)2CALLT395(HC),92CWN1081
A.M. Bhattacharjee, J.1. The respondent-landlord has obtained a decree for ejectment against its tenant and the appeal by the tenant against that decree is now pending in this Court. The two appellants in these two appeals have now filed two suits challenging that decree is not binding on them on the allegation that the two disputed premises have been lawfully sub-let to them by the tenant and they have filed applications for orders of temporary injunction restraining the superior landlord, the respondent, from proceeding with execution of that decree and from dispossessing them or disturbing their possession in any way in execution thereof. The applications have been rejected by the Trial Court and being aggrieved thereby these two appeals have been preferred by the two sub-tenants which are being disposed of by this common judgment.2. The appellants/sub-tenants being admittedly in possession of the disputed premises and carrying on business there, it can not be disputed that if (and ...
Shri Biman Kumar Nath and ors. Vs. Shri Ajit Kumar Nath and 4 ors.
Court: Kolkata
Decided on: Mar-14-1988
Reported in: (1988)2CALLT264(HC)
Samir Kumar Mookherjee, J.1. This Revisional application is directed against Order No. 5, dated 2nd of March, 1987, passed by the learned District Judge, Burdwan in Title Appeal No. 230 of 1986, rejecting an application for condonation of delay, on behalf of the plaintiffs, in preferring the said appeal.2. The facts, which are not in dispute, are that the suit was dismissed on contest on 12th of October, 1985, the hearing having been concluded on 10th of October, 1985; the plaintiffs in the said suit were the sons of one Kalyan Kumar Nath and the defendants were the successors in interest of late Harendra Nath Nath and the State of West Bengal, being represented by the Collector, Burdwan.3. In the suit, the substance of the plaintiffs' allegations was that the suit properties were purchased from Harendra Nath Nath, predecessor-in-interest of the private defendants for a consideration of Rs. 10,000 and the plaintiffs were in possession of the same; but the State respondent, claiming the...
Commissioner of Income-tax Vs. Bank of China (In Liquidation).
Court: Kolkata
Decided on: Mar-14-1988
Reported in: [1988]174ITR176(Cal)
DIPAK KUMAR SEN, ACTG. C.J. - In this application, the Commissioner of Income-tax, West Bengal-IV, Calcutta, seeks a certificate from us that substantial questions of law of general public importance have arisen out of a judgment of this court dated February 20, 1985, delivered in the above Income-tax Reference No. 182 of 1978, and that the same is a fit case for appeal to the Supreme Court.The question which was referred at the instance of the Revenue before this court in the reference is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the control and management of the affairs of the assessee during the relevant previous year corresponding to the assessment year 1975-76 was situated wholly in India and, that therefore, the assessee should have been treated as a resident in India within the meaning of section 6(3)(ii) of the Income-tax Act, 1961 ?'This court has answered the question in favour of the assessee by considerin...
Commissioner of Income-tax Vs. Calcutta Steel Co. Ltd.
Court: Kolkata
Decided on: Mar-12-1988
Reported in: (1988)72CTR(Cal)185,[1988]174ITR521(Cal),[1988]41TAXMAN117(Cal)
AJIT K. SENGUPTA J. - In this reference under section 256(2) of the Income-tax Act, 1961, for the assessment years 1963-64, 1964-65 and 1965-66, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the mistake sought to be rectified by the Income-tax Officer was not a mistake apparent from record within the meaning of section 154 of the Income-tax Act, 1961 ?'The facts are that the assessee - company which is engaged in the manufacture of steel rolling mills, started a new industry for the manufacture of hot rolled mill steel and high carbon wire rods in the previous year corresponding to the assessment year 1962-63. There was no profit from this new unit during that year. There were, however, profits in the assessment years under reference. The assessee, in the circumstances, made a claim under section 84 of the Act. The Income-tax Officer computed the amount of profits in the...
Commissioner of Income-tax Vs. B. K. BirlA.
Court: Kolkata
Decided on: Mar-12-1988
Reported in: (1988)72CTR(Cal)173,[1988]174ITR361(Cal)
AJIT K. SENGUPTA J. - At the instance of the Commissioner of income-tax, the following question of law has been referred to this court under section 256(1) of the Income-tax Act, 1961, for the assessment year 1971-72 :'Whether, on the facts and in the circumstances of the case, the assessee is entitled to deduction of Rs. 5,000 as contemplated under section 80T of the Income-tax Act, 1961, from the long-term capital gains of Rs. 5,864 before the same are set off against the short-term capital loss of Rs. 7,792 ?'The facts leading to this reference are that for the year under reference, the assessee suffered loss of Rs. 7,792 under the head 'Capital gains - short-term' and made profit of Rs. 5,864 under the head 'Capital gains -long-term'. In his return of income as well as during the course of assessment proceedings, the assessee claimed that he should be granted deduction of Rs. 5,000 as contemplated under section 80T of the Act in respect of 'long-term capital gains' without setting ...
Amco Traders Vs. West Bengal State Electricity Board and Others
Court: Kolkata
Decided on: Mar-11-1988
Reported in: AIR1990Cal18
ORDERBimal Chandra Basak, J. 1. This appeal is directed against a judgment and order dt. 15th Jan., 1986 whereby the learned trial Judge dismissed the writ petition filed by the appellant herein and discharged the Rule. The case of the petitioner is as follows. Petitioner is a dealer in steel scrap materials. There was an advertisement that the West Bengal State Electricity Board the respondent 1 to the writ petition (hereinafter referred to as the Board) proposed to sell assorted sizes of off-cuts of structural steel and invited tenders from the intending purchasers. The said materials were lying at Kolaghat Thermal Power Project Site, P.O. Mecheda, District Midnapore and Agarpara Works of M/s. Texmaco Limited which hasbeen made respondent 4 in the writ petition. Petitioner obtained tender documents and submitted such tenders and the petitioner deposited security money and complied with all the requirements. According to the petitioner on or about 6th July, 1984 the sealed tenders (of...
Santosh Kumar Ghosh Vs. West Bengal State Electricity Board and ors.
Court: Kolkata
Decided on: Mar-11-1988
Reported in: (1988)2CALLT363(HC)
K.M. Yusuf, J.1. In this Rule the order of dismissal passed in the disciplinary proceeding against the petitioner is under challenge. The facts of the case, inter alia, are as under : The petitioner was an employee under the West Bengal State Electricity Board as a Store-Keeper, Grade II, Chanchal (0 & M) Sub-division in the district of Malda. As the Store-Keeper, the petitioner's functions included to keep accounts of the goods kept in the store and also to keep a register regarding delivery of goods from the store on the basis of order or slip issued by the authority. In April, 1979 there was a severe storm in various parts of Malda district including Chanchal Sub-division and as a result a large number of electric poles were broken and electric lines were damaged. Immediate action was taken and the contractors went at work for the restoration of supply and for this work the contractors were supplied materials on the basis of 'Loan Slip' on the instruction of the Assistant Engineer, ...
Toolsidass Jewraj Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-10-1988
Reported in: (1988)27ITD331(Kol.)
The entire matter arising form the dispute between the deceased L and the remaining partners and the subsequent expulsion from the partnership firm was subjudice before the High Court. The High Court issued an interim injunction restraining the deceased L from asserting or representing or even holding himself as a partner of the assessee-firm. Considering these facts, as at the end of the previous year relevant for the assessment year 1982-83 the deceased L continued to remain as a partner. Accordingly, in terms of rule 24 read with rule 22(5), it was necessary for all the six partners to sign personally the declaration in Form No. 12. The Commissioner was, therefore, justified in invoking the provisions of section 263.Section 184(7), as per the current statutory provision, stands on the statute book only till 31-3-1989. Further, in the related partnership deed there was a specific clause that any partner who habitually misconducts himself or the business of the firm could be expelled...
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