Kolkata Court November 1990 Judgments
Sm. Malina Mondal Vs. Sm. Puspa Rani Dasi
Court: Kolkata
Decided on: Nov-30-1990
Reported in: AIR1991Cal291,(1991)1CALLT380(HC)
1. This appeal is directed against the judgment and decree passed by the learned Additional District Judge, 7th Court, Alipore dated 30-4-1976 in Title Appeal No. 460 of 1975 affirming those of the learned Munsif, 2nd Court at Sealdah, in Title Suit No. 313 of 1969.2. Admittedly, the plaintiff-respondent was the owner of the suit premises and the defendant-appellant was a tenant under him in respect of the same at a rental of Rs. 50/-per month payable according to English calendar month. The plaintiffs case was that the defendant defaulted in payment of rent sjpce December, 1967 and sublet a portion of the suit premises without the consent of the plaintiff. The further case of the plaintiff was that the plaintiff reasonably required the suit premises for her own use and occupation. A combined notice u/S. 106 of the T.P. Act and S. 13(6) of the West Bengal Premises Tenancy Act was served on the defendant determining the tenancy with the expiry of June, 1969. As the defendant did not vac...
Tag this Judgment!Commissioner of Income-tax Vs. Mcleod and Co. Ltd.
Court: Kolkata
Decided on: Nov-30-1990
Reported in: [1993]203ITR290(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961, for the assessment year 1964-65, at the instance of the Commissioner of Income-tax, the following questions of law have been referred by the Income-tax Appellate Tribunal for the opinion of this court: '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income from the property of No. 3, Netaji Subhas Road, Calcutta, acquired by the assessee and let out to its managed companies should be assessed under the head 'Profits and gains of business or profession' and not under the head 'Income from house property' (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing expenses pertaining to the portion of the property at No. 3, Netaji Subhas Road, Calcutta, let out to the managed companies as deduction against profits or gains of business (3) Whether, on the facts and in the circumstances of th...
Tag this Judgment!Divisional Railway Manager, Eastern Railway and ors. Vs. Satyajit Maju ...
Court: Kolkata
Decided on: Nov-28-1990
Reported in: (1991)2CALLT214(HC)
Anandamoy Bhattacharjee, J.1. Even though Tennyson criticised British Laws as 'the Lawless Science of our Laws', as 'myriads of precedents' resulting in 'wilderness of single instances', the Poet also eulogised the system as where 'freedom broadens from precedent to precedent'. Some amount of 'wilderness'' also crept in our laws modelled on the British pattern and both certainty and also uniformity were very often the casualties.2. But very soon our Courts could get over the outdated legal logomachy and hair-splitting niceties and becoming fully alive to the mandate of our National Charter to secure social and economic justice and to ensure that socio-economic justice 'shall inform all the institutions of the national life', have made spirited endeavours to broaden the scope of socio-economic justice from 'precedent to precedent'. As a result, we have now evolved a new juristic principle, a new Jurisprudential approach, to the effect that whenever socio-economic justice appears to be i...
Tag this Judgment!Sri Somesh Kumar Singha Sarma Vs. Sri Debesh Kumar Singha Sarma and or ...
Court: Kolkata
Decided on: Nov-27-1990
Reported in: (1991)2CALLT31(HC)
Samir Kumar Mookherjee, J.1. The present Appeal raises a short question of jurisdiction. The plaintiff is the appellant before this Court and by this appeal he challenges the order whereby the learned Subordinate Judge, Second Court, Hooghly, directed return of the Plaint for presentation before the proper forum upon a finding that he had no territorial jurisdiction to entertain the suit in question.2. The suit was filed by the plaintiff before that court for realisation of a sum of Rs. 11,59,875/- from defendant No. 1 being the half share of the ex-gratia payment made by the Custodian of Enemy Property for India on account of the East Pakistan properties, owned by the plaintiff and the defendant No. 1 jointly, and since taken possession of by the East Pakistan government. The plaintiff's allegation was that the plaintiff executed a general Power of Attorney in favour of defendant No. 1 on the strength of which the latter obtained payment of the said half share from the Custodian and m...
Tag this Judgment!S.P. Jaiswal Estate (P.) Ltd. Vs. Income-tax Officer and ors.
Court: Kolkata
Decided on: Nov-26-1990
Reported in: [1991]192ITR687(Cal)
1. Having heard the learned lawyers for both the sides and upon perusal of the materials on record, it appears that the petitioner is a private limited company having its office at No. 235/1, Acharjya Jagadish Chandra Bose Road, Calcutta, and it is an assessee under the Income-tax Act, 1961. The petitioner is the owner of a hotel known and styled as 'Hotel Hindusthan International' which had commenced business during the assessment year 1970-71. The petitioner-company prays for a writ of mandamus challenging the notices dated August 16, 1979, issued under Section 148 of the Income-tax Act for the assessment years 1971-72 and 1972-73 by respondent No. 1, Income-tax Officer, Central Circle-IV, Calcutta, and to restrain them from taking and/or initiating any proceedings in pursuance thereof on the ground that there has been no failure or omission on the part of the petitioner to make a return of his income for the said assessment years 1971-72, 1972-73 and/or to disclose fully and truly a...
Tag this Judgment!Commissioner of Income-tax Vs. Eastern Equipment and Sales Ltd.
Court: Kolkata
Decided on: Nov-23-1990
Reported in: [1993]201ITR858(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1977-78 to 1979-80, the following question of law has been referred to this court :' Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that there was no scope for the application of Rule 103 of the Income-tax Rules, 1962, in disallowing the contribution to the gratuity fund in excess of 8 1/3 per cent. of the salary of the employees ?'2. Shortly stated the facts are that in the assessment years 1977-78 to 1979-80, the Income-tax Officer disallowed the amounts of Rs. 10,389, Rs. 21,902 and Rs. 13,819, respectively, being contribution paid to the gratuity fund in excess of 8 1/3 per cent. of the salary of the employees. On appeal, the Appellate Assistant Commissioner was of the opinion that Rule 103 of the Income-tax Rules was not applicable and the entire amount was allowable under Section 40A(7)(b...
Tag this Judgment!Mohan Vs. Tula Devi
Court: Kolkata
Decided on: Nov-23-1990
Reported in: 95CWN86,I(1991)DMC618
Sibaprasad Rajkhowa, J.1. This revisional application is directed against the Order dated 6-10-89 passed by the Learned Metropolitan Magistrate, 7th Court, Calcutta in Case No. M/29 of 1988 under Section 125 Criminal Procedure Code granting maintenance allowance @ Rs. 500/-(300/- for the Opposite Party/Wife and Rs. 200/- for her minor daughter) per month.2. The revisional application was filed beyond the period of limitation and so along with the revisional application, another application under Section 5 of the Limitation Act was filed.3. The learned counsel for the petitioner submitted that the application under Section 5 of the Limitation Act may be disposed of after hearing the main revisional application and if the revisional application merits consideration on a point of law then the question of condoning the delay in filing the revisional application would automatically come for consideration.4. On submission of the learned counsel for the petitioner, the revisional application ...
Tag this Judgment!Great Lakes Carbon Corporation (No. 2) Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-22-1990
Reported in: [1993]202ITR133(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment years 1978-79 and 1979-80, the following question of law has been referred to this court :'Whether, on the facts and in the circumstances of the case, the agreement dated December 19, 1978, is a separate new agreement entered into after April 1, 1976, or it was the same agreement as entered into on March 12, 1964, that is, prior to April 1, 1976 ?'2. Shortly stated, the facts are that the assessee is a non-resident company deriving income from royalty. The dispute before the Tribunal related to the question as to at what rate the royalty would suffer tax. The question, in its turn, depended on the fact as to whether the agreement under which the royalty was received was made after March 31, 1976. If the royalty was received under an agreement entered into on a date prior to April 1, 1976, then the rate of tax applicable would be 50 per cent. On the other hand, if the aforesaid ...
Tag this Judgment!Commissioner of Income-tax Vs. Bharat Petroleum Corporation Ltd.
Court: Kolkata
Decided on: Nov-21-1990
Reported in: [1993]202ITR492(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1975-76, the following questions of law have been referred to this court :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the sum of Rs. 44,47,482 representing additional claim under the COPE Scheme (realised by the assessee during the relevant previous year by way of adjustment and neverrefunded to the Government) did not accrue to the assessee during the previous year relevant to the assessment year 1975-76 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 44,47,482 was not assessable in the hands of the assessee in the assessment year 1975-76 ?' 2. Shortly stated, the facts are that the assessee who is a non-resident company, derived income from the business of distribution and marketing of petroleum products in India. As per the Burma...
Tag this Judgment!Bharat Petroleum Corporation Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-21-1990
Reported in: [1993]201ITR87(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256 of the Income-tax Act, 1961, for the assessment year 1975-76, the following questions, of law have been referred to this court :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in sustaining the disallowance of the liability in respect of adventitious gain of Rs. 24,28,172 under the COPE Scheme? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the liability in respect of adventitious gain of Rs. 24,28,172 under the COPE scheme was not an ascertained liability but only a contingent liability?' 2. Shortly stated, the facts are that the assessee, which is a non-resident company, derived income from the business of distribution and marketing of petroleum products in India. As per the Burmah-Shell (Acquisition of Undertaking in India) Act, 1976, the undertaking of Burmah-Shell in India vested in the fully owned Government company, Burmah-Shel...
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