Kolkata Court November 1990 Judgments
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Brijmohanlal Rathi Vs. Smt. Gita Devi Rathi and Others
Court: Kolkata
Decided on: Nov-08-1990
Reported in: AIR1992Cal67,96CWN591
ORDERAjit K. Sengupta, J.1. This appeal is directed against the judgment and order dated 26th August, 1988 passed by the learned single Judge on an application of the respondents/defendants under O. VII, R. 11 of the Code of Civil Procedure, inter alia praying for revocation of the leave granted under Cl. 12 of the Letters Patent. By the said judgment and order, the learned single Judge allowed the application of the respondents and dismissed the suit on the ground that it was a suit for land, which is situate beyond the jurisdiction of this Court.2. To appreciate the contentions raised in this appeal, it is necessary to summarise the case made out by the plaintiff in the plaint.According to the plaintiff, he was a partner along with some other defendants and one Ganeshlal Rathi of a partnership-firm named Venkatesh Steel Co. Out of the funds of the firm a building and land was purchased at 7 Hanuman Road, New Delhi for and on behalf and account of the said firm. Although the said prem...
Commissioner of Police and Others Vs. Acharya Jagdishwarananda Abadhut ...
Court: Kolkata
Decided on: Nov-08-1990
Reported in: AIR1991Cal263
ORDERMrs. Ruma Pal, J.1. The Ananda Marga was founded by one P.R. Sarkar who was known to his followers and 'Sri Ananda-murtiji'. The followers of Ananda Marga are known as Ananda Margis. For Ananda-margis Ananda Murtiji is their guru and his precepts are binding on them. It is contended by the Anandamargis that in 1966 the Tandava Dance was introduced by Ananda Murtiji to be performed publicity in processions on special occasions. This alleged introduction was not in writing. The performance of the Tandava Dance in a public procession was prohibited by the State Authorities under orders passed from time totime under S. 144 of the Code of Criminal Procedure. Representatives of the Anandamargis challenged the prohibitory orders issued under S. 144, Cr.P.C. by way of writ proceedings in 1982. The matter was ultimately disposed of by the Supreme Court in 1983. The judgment (hereinafter referred to as the earlier judgment) has since been reported in Jagadishvarananda v. Commr. of Police, C...
Hope (India) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Nov-08-1990
Reported in: [1993]203ITR118(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1963-64, 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 law in upholding the action of the Income-tax Officer in initiating proceedings under Section 147(a) of the Income-tax Act, 1961, for the assessment year 1963-64 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in sustaining the addition of the sum of Rs. 77,786 made by the Income-tax Officer as income of the assessee under the head 'Other sources' for the assessment year 1963-64 ?' Shortly stated, the facts are that the assessee-company started construction of a building in the accounting year 1960-61 and the construction was completed in the accounting year ending on March 31, 1966. The total cost incurred by the assessee on the construction of the building was consid...
Commissioner of Income-tax Vs. West Bengal Industrial Development Corp ...
Court: Kolkata
Decided on: Nov-08-1990
Reported in: [1993]203ITR422(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 1983-84, the following common question of law has been referred to this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the deduction under Section 36(1)(viii) of the Income-tax Act, 1961, should be allowed on a given percentage of the total income as reduced by the said deduction allowable under Section 36(1)(viii) of the Act ?' 2. Shortly stated, the facts are that the assessee, Messrs. West Bengal Industrial Development Corporation Ltd., is admittedly a financial corporation within the meaning of Clause (viii) of Sub-section (1) of Section 36 of the Income-tax Act, 1961. The dispute in the assessment years 1978-79 and 1983-84 related to the manner of computation of the deduction allowable to the assessee under Clause (viii) of Sub-section (1) of Section 36 of the Act. The Income-tax Officer comp...
Commissioner of Income-tax Vs. Mahadoo Prosad Shyamsunder
Court: Kolkata
Decided on: Nov-08-1990
Reported in: [1993]203ITR169(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred to this court for the assessment year 1978-79 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the litigation expenses of Rs. 1,58,415 in the hands of the smaller Hindu undivided family incurred in connection with the partition suit as revenue expenditure under Section 37 of the Act?'2. Shortly stated, the facts are that the assessee, Mahadeo Prosad Shyamsunder, Hindu undivided family, was a coparcener of a bigger Hindu undivided family named and styled as Messrs. Ramdas Mahadeo Prosad. The bigger Hindu undivided family named above was owner of various house properties, certain mines and oil mills.3. In the bigger Hindu undivided family, there were mainly two groups, namely, S.S. Swaika Group and G.V. Swaika Group. A difference arose among the members of the two groups as a result of which a partit...
State of West Bengal Vs. the Raymond Woolen Mills Ltd. and ors.
Court: Kolkata
Decided on: Nov-08-1990
Reported in: (1991)1CALLT63(HC),95CWN248
Kalyanmoy Ganguli, J.1. This appeal is preferred against the judgment and order passed by a learned Single Judge in Matter No. 1212 of 1986 allowing the writ petition of the principal respondents in the instant appeal and quashing the first information report being No. 597 dated July 15, 1986 and the proceedings initiated thereon. The appellant authority was also directed to return the seized material, if any, till then lying in the appellant's custody. There was also an order of permanent injunction restraining the present appellant authority from interferring with storage of non-levy cement in the godowns of the writ petitioners or taking any further step in terms of the West Bengal Licencing of Dealers of Cement and Distribution of Levy Cement Order, 1982, hereinafter referred to as the State Control Order of 1982.2. The appellant authority initiated proceedings against the writ petitioners for the violation of paragraph 10(1) of the aforesaid State Contral Order of 1982 and paragra...
Rama Chakravarty Vs. Manager, Punjab National Bank and Others
Court: Kolkata
Decided on: Nov-07-1990
Reported in: AIR1991Cal128,(1991)1CALLT324(HC),1991(1)CHN75,[1991]71CompCas397(Cal),95CWN798
ORDER1. The petitioner is the duly constituted nominee in respect of a Safety Locker in the Durgapur Branch of the Punjab National Bank, which was hired by her deceased husband, but the Bank has decided to deny to the petitioner any access to that Locker unless she produces a succession certificate in support of her right. I have no doubt that the Bank has gone entirely wrong in doing so.2. It is true that the law in India is, by and large, against any interference with the ordinary course of intestate succession, save and except by a valid testamentary disposition strictly in accordance with the law governing testamentary disposition. We have got to, as pointed by the Supreme Court in Sarbati Davi v. Usha Devi : [1984]1SCR992 , bear in mind the anxious care that our law takes in the matter of execution and proof of testamentary instruments which have the effect of diverting the estate of the deceased or any part thereof from the ordinary course of intestate succession. If any post-mor...
Commissioner of Income-tax Vs. G.E.C. of India Ltd.
Court: Kolkata
Decided on: Nov-07-1990
Reported in: [1991]192ITR559(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred to this court for the assessment year 1977-78 :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that, in order to be entitled to weighted deduction under Section 35B(1) of the Income-tax Act, 1961, it is not necessary that the assessee must export the goods or be an exporter and, in that view, remitting the matter to the Income-tax Officer for further enquiry ?'2. Shortly stated, the facts are that Messrs. Project and Equipment Corporation of India Ltd. (hereinafter referred to as 'PEC') obtained a contract from a Dubai party for supply of distribution materials in kind of electrical equipment and, on its part, entered into a contract with the assessee-company for supply of these distribution materials to it. Under this contract, PEC was entitled to certain commission. For the assessment yea...
Sachinandan Das Vs. State of West Bengal and Others
Court: Kolkata
Decided on: Nov-06-1990
Reported in: AIR1991Cal224
ORDER1. This is an application under Sections 5, 11 and 12 of the Arbitration Act, 1940. The facts are as follows:In respect of the Contract entered into by the petitioner and the respondent State of West Bengal in connection with the work for 'land development of 50 acres of land in Rehabilitation Colony' at Durgachak, Haldia, tender No. 6SE(A) of 1981-82 Group A, submitted by the petitioner has been duly accepted. The contract was subject to the general conditions of the contract in whichthere was an arbitration agreement being clause 25, as set out in paragraph 3 of the petition.2. As disputes and differences arose between the parties, the petitioner asked the Chief Engineer to refer such disputes to arbitration. As that was not done, an application under S. 8 of the Arbitration Act was filed.3. After hearing both the parties, Shyamal Kumar Sen, J., by his order dated 21st July, 1989 directed the Chief Engineer of the respondent No. 1 to nominate an arbitrator in terms of the arbitr...
Syed Fateyab Ali Meerza Vs. Union of India and Others
Court: Kolkata
Decided on: Nov-06-1990
Reported in: AIR1991Cal205
ORDER1. The writ petitioner is the brother of Waris Ali Meerza, the third Nawab Bahadur of Murshidabad, who died sometime in 1969. The case of the petitioner is that he claims to be the present Nawab Bahadur of Murshidabad and Amir-ul-Omrah by virtue of succession from Syed Hassan Ali Meerza, the last Nawab Nazim of Bengal, Bihar and Orissa and the first Nawab Bahadur of Murshidabad as per the following genealogical table :-- Fedoon Jah Mansoor Ali d 1884 | Sir Hassan Ali Khan (1St Nowad dt. 1906) | ----------------------------------------- | |Wasif Ali Meerza Nasir Ali Meerza(Second Nawab d. 1959) (No son) dt 1945 | ------------------------------------------------------- | | |Waris Ali Meerza Fetehyab Ali Meerza Kazem Ali(Third Nawab) (Born (Petitioner) Meeza1000 d. 20.11.69) (Born 1911)The petitioner's great grandfather Faridoon Jah Syed Mansoor Ali Khan was the Nawab Nazim of Bengal, Bihar and Orissa and was an independent ruler of Subah-e-Bangala and the owner of moveable and immov...
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