Kolkata Court December 1989 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Puranmal Rajkumar Vs. Tax Recovery Officer and ors.
Court: Kolkata
Decided on: Dec-15-1989
Reported in: [1991]187ITR706(Cal)
Susanta Chatterjee, J.1. The present rule was issued on November 7, 1978, at the instance of the writ petitioner, a partnership firm, challenging, inter alia, the proclamation of sale dated October 3, 1978, and all proceedings taken thereto and for quashing the same on the ground that the proclamation of sale being in execution of several certificate proceedings many of which relate to the individual tax liability of the partners of the registered firm, the respondents have no competence, jurisdiction and/or authority to realise the individual tax liabilities of the partners amounting to Rs. 1,25,082 from the property of the petitioner-firm. It is stated that there are six partners in the partnership firm, Messrs. Puranmal Rajkurnar, It is stated that, for the assessment year 1966-67, the petitioner firm had been assessed by the Income-tax Officer and the total income was computed at Rs. 79,346 and there was imposition of penalty under Section 271(1)(a) of the Income-tax Act for late f...
Madan Sardar and ors. Vs. the State of W.B. and ors.
Court: Kolkata
Decided on: Dec-15-1989
Reported in: (1990)1CALLT361(HC)
Ajit Kumar Sengupta, J.1. This appeal is directed against the judgment and order dated 22nd April, 1983 passed by the learned Additional Sessions Judge, 13th Court, Alipore convicting the appellants under Section 307/34 of the Indian Penal Code and sentencing each of them to suffer rigorous imprisonment for seven years and to pay Rs. 1,000/-, in default to suffer rigorous imprisonment for one year more.2. Shortly stated, the prosecution case runs as follows :The informant Basudev Dey @ Basu resides with his parents at 9/lDr Sahanagore Road within Police Station Tollygunge. Accused Madan Dey is known to him from before. There is a hair cutting saloon under the name and style 'Lucky Saloon' on Sahanagore Road. On 11-2-80 at about 9-30 A.M. the informant entered into the said saloon. While he was combing his hair inside the saloon, accused Madan called him by his name from a distance. He did not reply. Then Madan suddenly stormed into the saloon and caught hold of the collar of his shirt ...
Indian Explosives Ltd. Vs. the 3rd Industrial Tribunal and ors.
Court: Kolkata
Decided on: Dec-14-1989
Reported in: (1990)2CALLT421(HC)
Kalyanmoy Ganguli, J.1. In the instant application under Article 226 of the Constitution of India, an order of reference which is Annexuxe 'H' and an award dated May 9, 1985 which is Annexure 'C' to the writ petition are under challenge.2. No affidavit-in-opposition has been filed by any of the respondents in the case and the statements and allegations made in the writ petition go unchallenged and uncontroverted and have to be accepted on their face value.3. The matter was very hotly contested by the parties. Very long arguments were made by all the parties on a very long petition but the point in issue seems to be a short one.4. Benefit of verbiage the short case of the petitioner is that the respondent No. 4 was an employee of M/s. Alkali & Chemical Corporation Ltd., which was subsequently amalgamated with the petitioner.5. For certain misconduct in the matter of entering wrong figures of paints and other materials despatched from the Rishra Works 6f the petitioner, a charge-sheet wa...
J. Th. Zwart and ors. Vs. Indrani Mukherjee
Court: Kolkata
Decided on: Dec-12-1989
Reported in: (1990)1CALLT99(HC)
Monoj Kumar Mukherjee, J.1. On a complaint filed by Mrs. Indrani Mukherjee (hereinafter referred to as 'the complainant'), the opposite party herein, the four petitioners and one Sri S. N. Banerjee have been summoned by a learned Metropolitan Magistrate, Calcutta to stand trial for offences punishable under Section 465 read with Section 34 and Section 471 read with Section 120B of the Indian Penal Code. Aggrieved thereby, the petitioners have filed this application under Sections 401 and 482 of the Code of Criminal Procedure for quashing of the proceeding arising out of the said complaint.2. At all material times the complainant was an employee of K.L.M. Royal Dutch Airlines ('Company' for short) in its Calcutta office and the petitioner Nos. 1, 2, and 3 are its General Manager, Sales Managed and Accounts Manager respectively for India, Nepal and Bangladesh while the petitioner No. 4 is its Regional Manager at Calcutta. On February 24, 1989, the complainant was placed under suspension ...
Harekrishna Mondal Vs. Smt. Kalpana Naskar and ors.
Court: Kolkata
Decided on: Dec-12-1989
Reported in: (1990)1CALLT119(HC)
J.N. Hore, J.1. Petitioner Harekrishna Mondal was convicted by the learned Judicial Magistrate, Alipore, 2nd Court under Sections 493, 495 and 496, Indian Penal Code. For his conviction under Section 495, Indian Penal Code, the petitioner was sentenced to rigorous imprisonment for 3 years and a fine of Rs. 5000 in default further rigorous imprisonment for 9 months and for his conviction under Section 493, Indian Penal Code, the petitioner was sentenced to rigorous imprisonment for 2 years. The sentences were its run consecutively. No separate sentence was passed for conviction under Section 496, Indian Penal Code. On appeal the learned Additional Sessions Judge, 2nd Court, Alipore confirmed the order of conviction under Sections 493, 495 and 496, Indian Penal Code but reduced the sentence. The sentence under Section 495, Indian Penal Code was reduced to imprisonment for 2 years and a fine of Rs. 3000 in default rigorous imprisonment for 6 months. The sentence under Section 493, Indian ...
Commissioner of Income-tax Vs. Dunlop Ltd. (U.K.)
Court: Kolkata
Decided on: Dec-09-1989
Reported in: [1993]201ITR534(Cal)
Bhagabati Prasad Banerjee, J.1. The Tribunal has forwarded the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether the Income-tax Appellate Tribunal was, after finding that the agreement between the. assessee-company and the Indian companies did create a business connection and on the facts and in the circumstances of the case, justified in holding that no part of the payment of Rs. 22,50,000 received by the non-resident assessee-company from the Indian companies accrued or arose in India or was deemed to accrue or arise in India and was subject to tax ?'2. The assessment year involved is 1976-77 for which the previous year ended on December 31, 1975. The facts of this case are as follows :3. The assessee, a non-resident company, entered into an agreement with the West Bengal Industrial Development Corporation Ltd. for setting up a factory in West Bengal for production of automotive tyres and tubes. As per the terms of this agreement, the...
Eagle Wood Agencies (Pvt.) Ltd. and anr. Vs. the State of West Bengal ...
Court: Kolkata
Decided on: Dec-08-1989
Reported in: [1990(60)FLR397],(1991)ILLJ85Cal
Kalyanomy Ganguli, J.1. In this application under Article 226 of the Constitution of India, an award dated 22nd December, 1988 passed by the learned 3rd Industrial Tribunal, West Bengal and order No. 10 passed by the said learned. Tribunal being Annexures 'A' and 'D' to the petition have been challenged.2. The matter was very hotly contested. No affidavit-in-opposition has been filed by the respondents. Mr Jatin Gosh, Bar at Law, submitted that no affidavits would be necessary as the issue involved is purely a question of law. It is not necessary to go into all the rival contentions made at the hearing for the purpose of deciding the rule and/or issue involved in the matter.3. The short facts leading to the petition are as follows:-The petitioner No. 1 purchased 2 partnership firms, namely, M/s. B.S. Industries and M/s. B.S. Machine Tools Corporation on or about 21st August, 1985. The petitioner No. 1 is a private limited company registered under Companies Act, 1956.Four dates are rele...
In Re: Samarendra Mohan Gupta and anr.
Court: Kolkata
Decided on: Dec-07-1989
Reported in: (1990)1CALLT342(HC)
A.K. Nandi, J.1. This is an application under Section 29B(9) proviso of the West Bengal Premises Tenancy Act and one under Article 227 of the Constitution of India.2. The landlady figuring as opposite party in this case filed an application under Section 29B of the West Bengal Premises Tenancy Act for eviction of the tenants-petitioners from two rooms in the ground floor in the disputed holding. Her husband was a Colonel in the army medical service. He was due to retire on the 27th February 1985. But on account of year 16 year extension he remained in service until 28.2.87. A notice dated the 27th of January 1985 was served upon the tenants asking them to vacate on the expiry of the last day of February 1985. The action in ejectment was instituted on the 27th of March 1985.3. The landlady's family now consists of herself, her husband and an unmarried daughter. Two daughters are already married. The landlady is presently in occupation of the first floor comprising one big and another sm...
Salil Kumar Ghosh Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Dec-06-1989
Reported in: [1991]187ITR398(Cal)
Susanta Chatterjee, J. 1. The petitioner obtained the present rule on March 26, 1979, praying, inter alia, for issuance of a writ of mandamus commanding the respondents to rescind the notice under Section 226(3) of the Income-tax Act dated February 21, 1979, issued by respondent No. 1 and the warrant of attachment of movable properties dated February 13, 1979, issued in execution of certificates Nos. 1410 and 1411 TR/5A/N/78-79 dated March 31, 1978, by respondent No. 2 to the Tax Recovery Officer and two notices of demand to defaulters both dated May 15, 1978, one in respect of the assessment year 1973-74 and the other in respect of the assessment year 1974-75. It is stated in detail that the petitioner inherited certain properties from his father, Dr. Sourendra Nath Ghosh, since deceased. The petitioner has also purchased a property at No. 59, Patuatolla Lane, Calcutta. It is further stated that the tax payable by the petitioner on account of his salary has been deducted at source. Th...
Shilton Vs. Wilmshurst (inspector of Taxes).
Court: Kolkata
Decided on: Dec-06-1989
Reported in: [1991]187ITR163(Cal)
6 December. The following judgments were handed down.SIR NICOLAS BROWNE-WILKINSON V. C. This is an appeal by the Crown from a decision of Morritt J. The judge allowed an appeal by the taxpayer, the England goalkeeper Peter Shilton, from a decision of the general commissioners for the division of South Nottinghamshire that a payment of 75,000 made by Nottingham Forest Football Club to the taxpayer on his transfer from Nottingham Forest to Southampton Football Club was an emolument of the taxpayers employment with Southampton and therefore taxable under Case 1 of Schedule E in section 181 of the Income and Corporation Tax Act 1970.The case stated is reported at [1988] STC 868,869-872. The relevant facts are stated by the judge [1989] 1 W.L.R. 179 in his judgment, at pp. 180-181, from which I take the following summary. By a contract dated September 28, 1979 the taxpayer had contracted to play as a professional footballer for Nottingham Forest until July 31, 1983. By the rules of the Foot...
- ‹ Prev
- 1
- 3
- Next ›
- Last »