Kolkata Court March 1989 Judgments
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Swadesh Ranjan Rudra and ors. Vs. Sachindra Nath Roy and anr.
Court: Kolkata
Decided on: Mar-13-1989
Reported in: (1989)2CALLT70(HC),94CWN290
S.K. Mookherjee, J.1. The present Second Appeal is directed against a Judgment and decree of affirmance. The Suit for eviction was instituted by the plaintiff/respondent on the grounds, inter alia, of reasonable requirement for own use and occupation and for those of the plaintiffs' family after building and rebuilding. By the judgment and decree, dated 31st of July, 1984 the Learned Munsif decreed the said suit which was numbered as Title Suit No. 573 of 1976 and on appeal, being Title Appeal No. 784 of 1984, the Learned Additional District Judge, 10th Court, Alipore, by his judgment and decree, dated 28th February, 1985 dismissed the appeal and affirmed the judgment and decree of the Learned Munsif. The instant Second Appeal has been preferred on behalf of the defendants in the said Suit.2. Shortly put, the relevant facts are that the plaintiff became the absolute owner of the suit property (2B, Ballygunge Station Road) on partition with his co-sharers one Usha Ranjan Rudra, the pred...
Collector of Customs and ors. Vs. Jeena and Co. and anr.
Court: Kolkata
Decided on: Mar-13-1989
Reported in: 1990(29)LC89(Calcutta)
Padma Khastgir, J.1. This Court on 2nd March, 1989 heard and disposed of an appeal filed by the Collector of Customs, Calcutta and others in the Appeal No. 88 of 1987. The respondents, M/s. Jeena & Company, Custom House Agents, filed a copy of the shipping bill dated 18th August, 1986 for shipment of 38 packages of tourist purchases in the name of one J. Sala. In course of examination of the said goods and when opened at random by the Custom Authorities for inspection, it was found that some packages contained packets of Hashis (charas) skilfully wrapped with cellophane paper covered with brown paper having yellow costing. As a result of such inspection, 193 kgs. net (240 kgs. gross) of Hashis was found from those packages. The approximate value of such Hashis contents was Rs. 1,15,00,000/-. In course of investigation, the office of the writ petitioner, M/s. Jeena and Company was searched and several persons including two executives of M/s. Jeena & Company were interrogated. Summons we...
Scrap Mould Will Vs. Metal Scrap Trade Corporation Ltd.
Court: Kolkata
Decided on: Mar-11-1989
Reported in: [1992]74CompCas175(Cal),94CWN33
Prabir Kumar Majumdar, J. 1. The petitioner, Scrap Mould Will, entered into a contract with the respondent, Metal Scrap Trade Corporation Limited, on or about June 10, 1987, for supply of 28,000 MT plus/ minus shredded scrap at the seller's option. The scrap was intended to be purchased by the respondent as the canalising agent for distribution to various ultimate consumers in the country.2. One of the terms and conditions of the said contract between the parties required the petitioner to furnish a performance bond from an approved bank for US dollars 1,82,280 being 5% of the value of the contract.3. In compliance with the aforesaid requirement, the petitioner furnished a bank guarantee issued by the Standard Chartered Bank, 4, Netaji Subhas Road, Calcutta, for US dollars 1,82,280.4. By the said bank guarantee, the said Standard Chartered Bank guaranteed that they would indemnify the respondent and/or keep the respondent indemnified against any loss or damage that may be caused to, or...
Kinison Jute Mills Co. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-10-1989
Reported in: [1990]184ITR374(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the followingquestions of law to this court under Section 256(1) of the Income-tax Act,1961 :'1. Whether, on the facts and in the circumstances of the case, the sums of Rs. 46,208 (RA No. 550), Rs. 2,36,794 (RA No. 552), Rs. 2,95,680 (RA No. 554), Rs. 3,61,890 (RA No. 556), Rs. 3,13,722 (RA No. 557), Rs. 6,50,193 (RA No. 559) and Rs. 5,61,571 (RA No. 562) paid by the assessee-company for the purchase of loom hours during the respective accounting periods relevant to the assessment years 1958-59, 1959-60, 1960-61, 1961-62, 1962-63, 1963-64 and 1964-65 constituted capital expenditure in its hands and were not deductible accordingly under Section 37(1) of the Income-tax Act, 1961, in the computation of its total income for the aforesaid years ? 2. Whether, on the facts and in the circumstances of the case, the company's sale of loom hours in each of the accounting periods relevant to the assessment years 1963-64 and 1964-65 resulted in re...
United Bank of India Vs. Bharat Foundry Private Ltd. and ors.
Court: Kolkata
Decided on: Mar-10-1989
Reported in: (1989)2CALLT40(HC)
Sachi Kanta Hazari, J.1. Heard learned Advocates for the appealing parties and perused the application Under Section 5 of the Limitation Act. We are satisfied with the cause shown for moving the application Under Section 115 of the Code of Civil Procedure beyond the period of limitation. The delay is condoned.2. The revisional application Under Section 115 of the Code of Civil Procedure is directed against an Order, dated 31st May 1985 passed by the Fifth Subordinate Judge, Alipore in Title Suit No. 76 of 1981 allowing the application of the Receiver to draw commission at the rate of 5 per cent of the sale proceeds in addition to his fixed salary of Rs. 700 per month upto February, 1985.3. The United Bank of India filed the suit being Title Suit No. 76 of 1981 against the opposite parties defendants for receiver of Rs. 6,70,500.43 P. calculating interest up to 12th May, 1981. Sri Uday Narayan Ghosh, an Advocate practising at Alipore Court, was appointed Receiver at a fixed salary of Rs...
Food Corporation of India Vs. Amiya Kumar Das Gupta
Court: Kolkata
Decided on: Mar-10-1989
Reported in: (1989)2CALLT90(HC)
Manashnath Roy, J.1. This revisional application, which was contested by the respondent Amiya Kumar Dasgupta, was directed against order No. 18, dated 30th May 1987, passed by the Learned Assistant District Judge, 10th Court, Alipore in Misc. case No. 40 of 1986, whereby the said Learned Court had rejected an application under Order 9 Rule 13 of the Code of Civil Procedure read with Section 151 of the Code and so also the application Under Section 5 of the Limitation Act, 1963.2. We are not narrating the facts, since the same has been appropriately narrated in this order under challenge. It appears that on or about 31st January, 1981 one Sri A. B. Syam, since deceased, was appointed Arbitrator, on an application Under Section 8(2) of the Arbitration Act, 1940. After the death of the said Sri Syam, on or about 16th June, 1984, Sri G. C. Chatterjee was appointed Arbitrator and on 5th September, 1985, he made an award for Rs. 11,98,339.40p in favour of the respondent before us with penden...
Tapas Ghosh Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Mar-10-1989
Reported in: (1990)1CALLT50(HC)
Mahitosh Majumdar, J.1. This writ application is directed against the action of the respondents in not absorbing and/or appointing the petitioner as Group 'D' employee in the service of the Defence Research and Development Organisation, Defence Research & Development Unit, Hastings, Calcutta-700002.2. The grievances of the petitioner are as follows :On or about in the month of November, 1985, the petitioner was appointed in the Ministry of Defence, Defence Research and Development Organisation, Defence Research & Development Unit, as casual labour and he had discharged his duties to the satisfaction of the authorities. In this connection reference may be made to the certificate of Lt. Col. R. M. Reddy who certified on January 29, 1988 that the petitioner worked in the Defence Research and Development Unit, Hastings, as a casual mazdoor from November 1985 to November 1988 in intermittent intervals. The certifying officer recorded that the petitioner is sincere, hard working, obedient, l...
income-tax Officer Vs. Shri Krishna Bhandar Trust
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-09-1989
Reported in: (1989)29ITD15(Kol.)
1. In these departmental appeals though the assessees are different but the issues involved are identical and hence for the sake of convenience, they were taken up and heard together and are being disposed of by this common order.2. These appeals earlier came up for hearing before the Appellate Tribunal, 'B' Bench, Calcutta which found that on the question as to whether a private discretionary trust whose beneficiaries or their shares are indeterminate or unknown, should be assessed in the status of an association of persons or an Individual, there was a conflict of decisions between different Benches of the Tribunal. It was noted by the Bench that in the cases of Educational Trust Fund v. ITO [1985] 12 ITD 563 (Hyd.), First ITO v. Daxa A. Patel (P.) Bel. Trust [1986] 17 ITD 263 (Bom.) and First ITO v. Radhasaran (P.) Religious Trust [1986]17 ITD 372 (Bom.) it was held that a private discretionary trust should be assessed in the status of an individual for the purposes of giving relie...
Commissioner of Income-tax Vs. Durga Trading Corporation
Court: Kolkata
Decided on: Mar-09-1989
Reported in: [1991]189ITR402(Cal)
Suhas Chandra Sen, J.1. The Tribunal has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 ('the Act'), to this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the Appellate Assistant Commissioner's decision directing the Income-tax Officer to grant under Section 184(7) of the Income-tax Act, 1961, the continuation of registration to the assessee-firm for the assessment years 1971-72, 1972-73 and 1973-74 while disposing of the appeals preferred against assessment orders for these years ?'2. In this case, the assessment years involved are 1971-72, 1972-73 and 1973-74.3. The question is about the status of the assessee. The Tribunal has observed that there was no dispute as to the merits of the assessee's claim for continuation of registration because the Tribunal decided the issue for the preceding years in favour of the assessee and for the years under appeal the assessee had complied with the...
Commissioner of Income-tax Vs. Indian Oxygen Ltd.
Court: Kolkata
Decided on: Mar-09-1989
Reported in: (1989)82CTR(Cal)68,[1990]184ITR339(Cal)
Suhas Chandra Sen, J. 1. The Tribunal has referred the following questions of law to this court under Section 256(1) of the Income-tax Act, 1961 ('the Act') :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the sum of Rs. 40,10,165 representing a provision made for payment of gratuity to the employees was an allowable deduction in computing the profits and gains of the assessee's business 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the amounts paid to the employees as reimbursement of medical expenses incurred by them did not result directly or indirectly in the provision of any perquisites to the employees within the meaning of Section 40A(5) of the Income-tax Act, 1961 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 36,936 paid by the asses-see to British Oxygen Ltd., London, in pursuance of the agr...
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