Kolkata Court April 1989 Judgments
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Krishna Pada Ghose Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-21-1989
Reported in: (1989)2CALLT278(HC)
Susanta Chatterji, J.1. C.R. No. 2821-26(W)/81 are taken along with C.R. No. 417-21 (W)/79.2. Similar points are involved in all the cases. By referring the writ petitioners filed by the respective parties it appears that they have common grievances as to the promotion to the post of Head Teacher of the respective schools. It appears that the petitioners prayed for issuance of a writ of Mandamus commanding the opposite parties to forbear from giving effect to the impugned Government order marked as Annexures 'B', 'C' and 'D' respectively to the writ petition and direct the concerned respondents particularly the District School Board, Howrah to consider the applications of the petitioners for appointment of the Head Teacher and also for Head Teacher's allowance. It appears from the materials on record that the annexure 'B' to the writ petition refers to the Government's order dated 16th February, 1977 as to the revision of qualification for the post of Head Teacher of Primary Schools pa...
Dr. Soumyendra Chandra Gooptu Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Apr-20-1989
Reported in: [1989]179ITR616(Cal)
Susanta Chatterjee, J.1. The present rule was issued on September 19, 1977. at the instance of the writ petitioner challenging the show-cause notice dated August 20, 1977, under Section 140A(3) of the Income-tax Act, 1961, issued by respondent No. 1, the Income-tax Officer, D-Ward, Dist. VIII, Calcutta, for the assessment year 1970-71. It is stated that the petitioner is an assessee under the provisions of the Income-tax Act since the assessment year 1965-66 having his P. A. No. 11-015-PT-7335CAL/VIII/DIt isalleged that after the demise of the petitioner's father in December, 1967, the petitioner became liable for assessment under the provisions of the Wealth-tax Act and since then the petitioner is an assessee also under the Wealth-tax Act, 1957. For the assessment year 1970-71, the petitioner submitted his return of income on September 29, 1970. Fixing the date of hearing of the case for the assessment year 1970-71, a notice dated February 17, 1973, was issued by the Income-tax Offic...
Sm. Shanta Basu and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-20-1989
Reported in: (1990)1CALLT163(HC)
Monoranjan Mallick, J.1. The petitioners claim to be the owners of 10/3, Talbagan Lane, Calcutta having purchased the same from one Saila Bala Mitra of 37, Malanga Lane, Calcutta by a registered Deed of Sale dated 19.6.1984. They have moved this court under its writ jurisdiction challenging the registration of the Wakf by the Commissioner of Wakfs, West Bengal, Respondent No. 3 in respect of the suit property by treating the lands within the premises No. 10/3, Talbagan Lane as Wakf property (hereinafter referred to as the said property).2. It is contended that the said property was never Wakf property and has all along been dealt with as a secular properties of the recorded owners of the suit premises including the petitioners vendor that the said property was never used as a wakf property, that the Land Acquisition Collector treating the present petitioners as the owners of the property has started acquisition proceeding of the portion of the said property by issuing a Notification un...
The Ganges Manufacturing Company Limited and anr. Vs. State of West Be ...
Court: Kolkata
Decided on: Apr-20-1989
Reported in: (1990)1CALLT210(HC)
Susanta Chatterji, J.1. The present Rule was issued at the instance of the petitioner No. 1, the Ganges Manufacturing Company Limited, a public Limited Company and the petitioner No. 2 being its General Manager challenging the vires of Sections 138 and 147(2) of the Bengal Municipal Act, 1932 and the notices dated 17.12.80, 18.12.80 and 22.12.80 as illegal and invalid. There is a prayer for rescinding the aforesaid notices, copies of which are Annexures 'K', '-L(i)' and 'N' to the writ petition. It is stated that the factory/mill of the petitioner No. 1 Company is situated within the jurisdiction of Bansberia Municipality. According to the writ petitioners, there has been arbitrary increase in the annual valuation of the said Holding No. 53 now numbered as 55 in Ward No. 10 of the said Municipality, without having regard to the provisions of the Bengal Municipal Act and there is unauthorised increase in the annual valuation on the basis of ad hoc valuation of buildings on purported mar...
Oriental Fire and Genl Ins. Co. Ltd. and anr. Vs. Josheda Alias Joshod ...
Court: Kolkata
Decided on: Apr-20-1989
Reported in: 1991ACJ349
Ajit Kumar Nayak, J.1. The only short question that has been raised in these two appeals heard analogously, viz., Nos. 406 and 407 of 1980, arising out of the decision of the Claims Tribunal Judge, dated 18th September, 1979, is the extent of liability of the appellant insurance company. It has been urged that in view of the specific provisions contained in Section 95(2)(b) of the Motor Vehicles Act, the upper limit of liability of an insurer cannot exceed Rs. 5,000/- in anyone accident, involving a vehicle carrying passengers.2. It is an admitted position that following an accident on 19.6.1977, involving passenger bus No. WWB 2226, in the district of Midna-pore, two claim petitions were filed before the Claims Tribunal Judge, Midnapore, one in respect of deceased passenger, Hemanta Kumar Samanta, travelling by the said bus and the other in respect of a helper employee, Binoy Krishna Ghanta, of the offending bus meeting the same fate. Both the claim petitions were tried and heard anal...
Dukari Saha Vs. Kumarish Chandra Garia
Court: Kolkata
Decided on: Apr-19-1989
Reported in: AIR1990Cal143
1. This appeal is directed against the judgment and decree passed by the learned Additional District Judge, 3rd Court, Burdwan in Title Appeal No. 264 of 1978 allowing the appeal, setting aside the judgment and decree passed by the learned Munsif and sending the case on remand for a fresh decision allowing the parties to adduce further evidence for the purpose of ascertaining whether the structure constructed by the tenant/defendant on the roof was permanent.2. Plaintiff/appellant Dukari Saha instituted Title Suit No. 225 of 1973 in the 2nd Court of Munsif, Katawa against the defendant/respondent for ejectment and recovery of Khas possession of the suit premises. The plaintiff's case was that he was the owner of the suit premises and the defendant was a monthly tenant under him in respect of the same at a rental of Rs. 26/- payable according to Bengali calendar month. The defendantdefaulted in payment of rent from Shraban1378 B.S. He also raised a permanent structure with wooden and as...
JaIn Shudh Vanaspati Ltd. Vs. Collector of Customs
Court: Kolkata
Decided on: Apr-19-1989
Reported in: 1990(49)ELT179(Cal)
Sachi Kanta Hazari, J.1. This is an application under Article 226 of the Constitution of India filed by M/s. Jain Shudh Vanaspati Ltd. and Sri Niranjan Lal Jain against the Collector of Customs and the Union of India, inter alia, praying for an order for the following :(a) a writ and/or order and/or direction in the nature of Certiorari commanding the respondents to transmit the records relating to the said order dated December 20, 1983 in so far as it imposes the penalty and/or puts conditions on the re-export of the consignment of 10495.408 metric tonnes of beef tallow belonging to the petitioner company and all proceedings relating thereto so that the same may be set aside and/or quashed and conscionable justice might be rendered;(b) a writ and/or order and/or direction in the nature of Mandamus commanding the respondents to allow the petitioner company: (i) to re-export 3,000 metric tonnes 1-5% beef tallow per vessel M.T. JULIND in terms of Public Notice dated September 1, 1983 at ...
Commissioner of Income-tax Vs. New Savan Sugar and Gur Refining Co. Lt ...
Court: Kolkata
Decided on: Apr-18-1989
Reported in: [1990]185ITR564(Cal)
Ajit K. Sengupta, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment year 1972-73.2. The facts shortly stated are that, during the accounting year, the assessee claimed service charges amounting to Rs. 29,250 paid to Messrs. Karam Chand Thapar and Bros. (P.) Ltd. for doing secretarial work, carrying on of liaison work and services in the capacity of registrars. The Income-tax Officer held that no direct business was carried on for which liaison work was necessary and that the payment was illusory. Hence, he added back Rs. 29,250 to the assessee's total income.3. When the assessee went in appeal before the Appellate Assistant Commissioner, he found that the assessee entered into an agreement from time to time with Messrs Standard Refinery and Distillery Ltd to lease out its factory and in consideration thereof was to receive royalty in the production of sugar and sale of molasses. The assessee appointed Messrs. Karam Chand Thapar and Bros. (P...
Ramjilal Maheswari Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-18-1989
Reported in: [1990]181ITR112(Cal)
Ajit K. Sengupta, J. 1. This reference under Section 256(1) of the Income-tax Act, relates to the assessment year 1960-61. The question that calls for determination is whether the proceeding for reassessment under Section 147(a) of the Act was validly initiated or not Shortly stated, the facts are that the original assessment of the assessee had been made by the Income-tax Officer, Varanasi, who has also made a reassessment under Section 34(l)(b) of the Indian Income-tax Act, 1922. But, later on, the Income-tax Officer found, on the basis of a letter dated June 26, 1988, from an Income-tax Officer in Calcutta, that certain investments amounting to Rs. 66,000 had been made by the assessee on September 26, 1959, in the name of the minor daughter, Smt. Tara Devi Maheshwari. The Income-tax Officer, therefore, for the reasons given in his order, initiated proceedings under Section 147(a) of the Income-tax Act and assessed two items of Rs. 66,600 and Rs. 11,930 as the assessee's income from ...
Commissioner of Income-tax Vs. Ajoy Paper Mills Ltd.
Court: Kolkata
Decided on: Apr-18-1989
Reported in: [1990]181ITR454(Cal)
Ajit Kumar Sengupta, J.1. 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 1976-77 :'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in directing the Income-tax Officer to take the payment of Rs. 37,500 made on January 16, 1976, for the purpose of calculation of interest under Section 214 of the Income-tax Act, 1961 ?'2. The facts shortly stated are that in respect of the assessment year 1976-77, the Income-tax Officer found that the assessee has paid advance tax on the following dates :Date of paymentAmount Rs.25-06-1975 19,25012-11-1975 19,25015-12-19753,65,00016-01-1976 37,500 4,41,0003. At the time of completion of the assessment, a question regarding the allowance of interest to the assessee under Section 214 of the Income-tax Act, 1961, arose. The Income-tax Officer felt that interest under Section 214 was ...
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