Kolkata Court April 1989 Judgments
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Sri Mrinmoy Sarkar Vs. Smt. Ram Devi
Court: Kolkata
Decided on: Apr-11-1989
Reported in: (1990)1CALLT31(HC)
S.K. Mookherjee, J.1. The present Revisional application is directed against order No. 68 dated, 21st of August, 1985, passed by the learned Additional Munsif, 3rd Court, Alipore, in Title Suit No. 8 of 1984 disposing of .the defendant/petitioner's application under Section 17(2) of the West Bengal Premises Tenancy Act (hereinafter referred to as the Act).2. While disposing of the said application, the learned Munsif, came to the conclusion that the agreed amount of rent was Rs. 450 per month payable on and from 1st of October, 1978 with an increase of 10'% per year from October, 1979. It was further found as a fact that the tenant/defendant agreed to pay both the shares of Corporation taxes or any increase thereof. After having determined the rate of rent in that manner and the liability of the defendant for payment of Corporation taxes, the learned Munsif directed payment of Rs. 23,000 as arrears including interest by 23 instalments of Rs. 1,000 each, the first of such instalments be...
1. Chandan Kumar Saha (Fpa No. 3/Cal/89) 2. Gaur Chandra Saha (Fpa No. ...
Court: Kolkata
Decided on: Apr-11-1989
Reported in: [1989]179ITR183(Cal)
KHANNA J. (CHAIRMAN) - This will dispose of two appeals, bearing Nos. 3 and 4/Cal/1989 moved by Shri Chandan Kumar Saha and Shri Gaur Chandra Saha, respectively. They are against two similar orders of the Competent Authority, Calcutta, under section 7(1) and (3) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (hereinafter referred to as 'the SAFEMA'), forfeiting their respective balances of capital in the partnership business 'Lakshmi Bhandar', P.O. Dhubri, District Goalpara, Assam. This firm was constituted in the year 1972 with three partners, two of whom are the appellants before us and the third is Gopal Chandra Saha. Chandan Kumar Saha had then introduced Rs. 31,900 as his capital in the partnership while the investment of Gaur Chandra Saha was Rs. 34,100. They have been assessed to income-tax ever since. At no stage was the genuineness of these investments disputed by the Income-tax Officer. The assessment orders for the initial years filed b...
State Transport Authority and ors. Vs. Nirmalendu Das and ors.
Court: Kolkata
Decided on: Apr-10-1989
Reported in: AIR1989Cal392,93CWN933
M.N. Roy, J.1. This application for stay dt. 9th Jan. 1989, was moved in an Appeal which was preferred against an order dated 22nd Dec. 1988, made in the concerned Writ Petition, by a learned Judge of this Court.2. The copy of the order was not produced by either of the parties in this proceeding, even though they have filed the other pleadings, since the said copy was not made available to them. But the gist of the order has been quoted in para 4 of the application and that shows that the said order contains two parts and the first part relates to direction on the State Transport Authority concerned, to dispose of an application on consideration of the representation of the petitioner after taking into account a mass petition, the particulars whereof, would be indicated hereinafter, within two weeks from the date of the communication of the order and the second part of the said order is to the effect, that those authorities to make an order to the effect that the Writ petitioner/Respo...
Commissioner of Income-tax Vs. Small Tools Manufacturing Co. of India ...
Court: Kolkata
Decided on: Apr-10-1989
Reported in: [1990]186ITR266(Cal)
Ajit K. 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 1972-73 :'Whether, on the facts and in the circumstances of the case and on a correct interpretation of law, the Tribunal was justified in holding that provision for gratuity based on actuarial valuation was an allowable deduction in computing the total income of the assessee ?'2. The facts are that the Income-tax Officer found that an amount of Rs. 5,32,518 has been charged to the account in respect of provision for gratuity. A certificate from the actuary was filed in support of the claim. The Income-tax Officer, however, did not accept the claim on the ground that the Gratuity Act came into force only in 1972, i.e., after the assessee's accounting year had ended and there was no statutory liability to make any provision during this year. The Income-tax Officer further held th...
Commissioner of Income-tax Vs. Britannia Biscuit Co. Ltd.
Court: Kolkata
Decided on: Apr-10-1989
Reported in: [1990]182ITR113(Cal)
Ajit K. 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 years 1968-69 and 1969-70:'Whether, on the facts and in the circumstances of the case and on a correct interpretation of Rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, the Tribunal was correct in holding that a diminution of the capital in proportion to the deduction allowed under Section 80J of the Income-tax Act, 1961, in computing the total income of the assessee under the said Act was not permissible ?'2. The only question which calls for determination in this case is whether Rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, was attracted in the facts and circumstances of the case.3. The Second Schedule lays down the rules for computing the capital of a company for the purpose of surtax and Rule 4 thereof reads as follows :'Wher...
Commissioner of Income-tax Vs. Gramophone Company of India Ltd.
Court: Kolkata
Decided on: Apr-10-1989
Reported in: [1990]182ITR209(Cal)
Ajit K. Sengupta, J. 1. At the instance of the Commissioner of Income-tax, West Bengal, the following questions of law have been referred to this court under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1973-74 and 1974-75.'(1) Whether, on the facts and in the circumstances of the case and on a correct interpretation of Rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, the Tribunal was correct in holding that a diminution of the capital, in proportion to the deduction allowed under Sections 80M, 80J and 80O of the Act of 1961, in computing the total income of the assessee under the latter Act, was not permissible ? (2) Whether, on the facts arid in the circumstances of the case, the Tribunal was correct in holding that the amount set apart as 'Reserve for doubtful debts and advances' and 'Tax equalisation reserve' were 'reserves' within the meaning of Rule 1 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, and should b...
Commissioner of Income-tax Vs. E. Sefton and Co. (P.) Ltd.
Court: Kolkata
Decided on: Apr-10-1989
Reported in: (1989)80CTR(Cal)64,[1989]179ITR435(Cal)
Ajit Kumar Sengupta, J. 1. At the instance of the Commissioner of Income-tax, West Bengal-Ill, 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 1973-74 : 'Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that the provisions of Section 40A(7) of the income-tax Act, 1961, did not apply to a case where no provision on account of gratuity liability has been made in the accounts and/ or whether Section 40A(7) applied to such a case is a debatable matter and in that view holding that the allowance of Rs. 1,08,864 being liability for payment of gratuity against the express prohibition contained in Section 40A(7)(ii) was not a mistake apparent from the record subject to rectification under Section 154 of the Income-tax Act, 1961 ?' 2. The facts relating to this reference shortly stated are that in respect of the assessment year 1973-74, the assessee h...
Kanpur Agra Transport Corporation Vs. United India Insurance Co. Ltd. ...
Court: Kolkata
Decided on: Apr-07-1989
Reported in: AIR1990Cal59,93CWN1183
ORDERMajumdar, J.1. The plaintiff-respondents in or about June 1982 instituted a suit against the defendant-appellant for a decree for Rs. 87,266.84 in favour of the plaintiff! or the plaintiff 2 (i.e., the respondents before us); in the alternative, enquiry into the compensation payable by the defendant (i.e., the appellant before us) to the plaintiffs for the loss and damages suffered and decree for the sum so found due on such Enquiry, Receiver, Costs etc. The fact of the case is that on or about Sept. 8, 1980 the plaintiff No. 2, Kesoram Industries & Cotton Mills Ltd., delivered to the defendant at Tribeni 72 cases, stated to have contained Viscose Rayon Yarn, for carriage and delivery to the plaintiff 2 Kesoram Industries & Cotton Mills Ltd. at Amritsar. The defendant accepted the said goods for carriage. On Sept. 13, 1980 the truck carrying the said goods met with an accident, as a result of which some of the goods were damaged. On Jan. 12, 1981 the plaintiff No. 2 lodged a claim...
Golepark Co-operative Housing Society Ltd. Vs. Basudev Biswas and ors.
Court: Kolkata
Decided on: Apr-07-1989
Reported in: (1989)2CALLT152(HC)
Monoj Kumar Mukherjee, J.1. These two appeals preferred under Clause 15 of the Letters Patent have been heard together.-and this judgment will dispose of both-as they stem from inter-related facts. The facts are as follows :2. Golepark Co-operative Housing Society Ltd. (hereinafter referred to as the 'Society'), a Society registered under the West Bengal Co-operative Societies Act 1973 ('Act' for short) and the appellant in both the appeals entered into an agreement with M/s. Biscon and Company ('firm' for short), a registered partnership firm, on October 6, 1980 to the effect that the firm would develop the land of the housing project of the Society and build houses thereon for and on behalf of the Society for a total consideration of Rs. 6,62, 85,000 within a period of three years from the date of taking over possession of the land, subject to the terms and conditions mentioned in the agreement. The agreement provided, inter alla, that the Society would pay an advance of Rupees one c...
Ranjit Chanda Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Apr-05-1989
Reported in: (1989)2CALLT272(HC)
K.M. Yusuf, J.1. The petitioner has challenged the Memo dated 1st August, 1986 issued by the Custodian and Chief Executive Officer, respondent No. 4, terminating his services. The case of the petitioner is that in 1972 he was appointed as Production Manager (Research & Development) in Eastern Distilleries (P) Ltd., now known as Eastern Distilleries & Chemicals Ltd., respondent No. 3. Soon he was confirmed to the post of Bio-Chemist (Research & Development) with the condition that his services will be subject to termination of one month's notice in writing on either side or one month's salary in lieu of notice. The Company was engaged in the manufacture and production of Industrial Alcohol Spirit and was taken over by the Central Government Under Section 18A of the Industries (Development & Regulation) Act, 1951. The further case of the petitioner is that the respondent No. 3 is an agency or instrumentality of the Government and is an authority under Article 12 of the Constitution as th...
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