Kolkata Court April 1991 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
P.G. Sinha (Panchu Gopal Singh) Vs. Commodore K.C. Chatterjee and Othe ...
Court: Kolkata
Decided on: Apr-25-1991
Reported in: AIR1991Cal327
ORDERMonoranjan Mallick, J.1. Thisis an appeal against the judgment and decree passed by the Assistant District Judge, 2nd Court, Nadaia dated 17th July, 1986 dismissing the plaintiff-appellant's suit for specific performance of contract.2. The facts, which are necessary to dispose of the appeal may be briefly stated as follows:-- Oh or about the 12-3-83 the defendant No. 1 who is the owner of the suit property proposed to sell the same to the plaintiff for a consideration of Rs. 40,000/- and asked for an advance of Rs. 10,000/- to be paid within a month from that date. The plaintiff accepted the said proposal with this modification that he could not pay the advance within one month and subsequently the plaintiff sent to the defendant No. 1 a sum of Rs. 8,000/- by bank draft and offered to pay the balance amounting to Rs. 10,000/ - within two months thereafter. The defendant No. 1 accepted the bank draft, waiving the time element as well as the short advance. It was agreed between the ...
Sarkar and Sarkar Vs. State of West Bengal
Court: Kolkata
Decided on: Apr-24-1991
Reported in: AIR1992Cal365
ORDER1. This is an application u/ Ss. 11 and 12 of the Arbitration Act, 1940 praying for revoking the authority of the Chief Engineer, Irrigation & Water-ways Directorate as sole Arbitrator and for appointment of a fit and proper person to act as Arbitrator in his place with like power to act in the reference and to make an award as he had been appointed in accordance with the Arbi-tration Agreement.The facts may be briefly stated as follows :--In response to an invitation by the respondent-State of West Bengal to tender for constructing a Linking Work of D.B.M.C. for C.H. 769 to C.H. 779.16 the petitioner submitted its tender for the said work and the said tender was accepted by the respondent-State of West Bengal by the letter dated 17th March, 1978. The petitioner was asked to complete the work by 30th March, 1979. The said accepted tender contains a clause being Clause No. 25 for settlement of dispute relating to any question, claim right, matter or things whatsoever in any way ari...
Commissioner of Income-tax Vs. Indian Tube Co. Ltd. (Now Tata Iron and ...
Court: Kolkata
Decided on: Apr-24-1991
Reported in: [1992]197ITR522(Cal)
Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1982-83, the following 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 law in holding that the assessee was not liable to pay any interest under Section 216 of the Income-tax Act and thereby vacating the order of the Commissioner passed under Section 263 of the Income-tax Act, 1961 ?'2. The facts leading to this reference are stated hereafter :3. The assessee-company was taken over by Tata Iron and Steel Co. Ltd, For the period relating to the assessment year 1982-83 (the relevant accounting period being the year ending on March 31, 1982), the assessee filed a statement of advance tax under Section 209A(1)(a) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), declaring its income as nil, in view of the fact that the last regular completed assessment for the assessment...
Kalyani Breweries Ltd. Vs. Assistant Collector of Customs and ors.
Court: Kolkata
Decided on: Apr-24-1991
Reported in: (1991)2CALLT287(HC),1992(57)ELT373(Cal)
Ruma Pal, J.1. The Court: The subject matter of this writ petition is the interpretation of a notification, being notification No. 125/86-CUS dt. 17.2.86 (herein-after referred to as the said Notification). The said notification in so far as it is material reads as under :In exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under Chapter 39 or 73 or 84 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in processing/Packaging of food articles, from-788 SECTION XVI.CH.84-MACHINERY & MECH. APPLIANCES- CUS.(a) So much of that portion of the duty of Customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 35 per cent ad valorem; an...
Gopal Majhi and Three ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Apr-24-1991
Reported in: (1992)1CALLT116(HC)
Monoranjan Mallick, J.1. This is an appeal filed by the four appellants who have been convicted Under Sections 302/34 I.P.C. and sentenced to imprisonment for life and also to pay a fine of Rs. 2000/- each in default to suffer further R.I. for a period of six months by the Ld. Addl. Sessions Judge, 6th Court, Midnapore in S.T. Case No. VIII of November, 1989.2. The prosecution case is as follows :-P.W. 1, Nemai Charan Bera lodged an F.I.R. to Debra P.S. in the District of Midnapore on 20.9.87 alleging that his niece Rekharani was married to accused Gopal Majhi, son of Late accused Balai Majhi and Srimati Majhi, about six years prior to the lodging of the above information. Sometime after such marriage, the parents-in-law and the husband of Rekharani used to torture her both physically and mentally. Tuhin Kanti Bera, the younger brother of Rekharani had gone to the house of Rekharani's father-in-law to witness a fair which was going at that Village, On that very day on which the F.I.R. ...
Sri A.S. Nagi Vs. Sm. Pronati Mazumdar
Court: Kolkata
Decided on: Apr-24-1991
Reported in: (1992)1CALLT182(HC)
Monoranjan Mallick, J.1. This is an appeal against the judgment and decree passed by Additional District Judge third Court, Alipore in title appeal No. 132 of 1982 dated 7th Feb, 1983 affirming the judgment and decree passed by subordinate Judge third Court, Alipore in title suit No. 4 of 1977 dated 22nd day of Dec. 1981.2. The facts which are necessary to dispose of the present appeal may be briefly stated as follows :The plaintiff-respondent filed the title suit No. 489 of 1977 for a decree for eviction against the defendant-appellant, a premises tenant in the ground floor 16/7 Temple Garden, 'B' Block, New Alipore specifying originally two grounds, namely, (1) that the defendant had caused damage resulting material deterioration of the suit premises and (2) that he was using a portion of the suit premises for illegal and immoral purposes. By amendment the plaint it was alleged that the defendant had transferred the common garage by allowing a motor car being No. WMC 5134 which upon ...
Commissioner of Income-tax Vs. Dey's Medical Stores Ltd.
Court: Kolkata
Decided on: Apr-23-1991
Reported in: (1991)99CTR(Cal)166,[1994]205ITR612(Cal)
Suhas Chandra Sen, J.1. The following question of law has been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the 'contingency reserve' was not created for a specific purpose and, in that view, was correct in holding that the balance in the 'contingency reserve' should be taken in computing the capital base of the company in terms of Rule 1(iii) of the Second Schedule to the Surtax Act ?'2. The facts, as narrated by the Tribunal in the statement of case, are as under :The Income-tax Officer who completed the assessment for the assessment year 1978-79 noted in the order that the assessee claimed contingency reserve of Rs. 3,64,679 as reserve to be taken as the computation base. This reserve was created by the transfer of the amount from their profit and loss appropriation account. The Income-tax Officer noted that although there was no explan...
India Ferro Alloy Industry Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-22-1991
Reported in: [1993]202ITR671(Cal)
Shyamal Kumar Sen, J. 1. The assessee, Messrs. India Ferro Alloy Industry (Private) Ltd., is a resident company. The years of assessment involved are 1956-57 to 1958-59. The Income-tax Officer completed the reassessments under Section 147(a) of the Act for all these three years on October 15, 1980. The assessee filed appeals against the said assessment orders before the Commissioner of Income-tax (Appeals) who disposed of the appeals by a common order dated January 24, 1985. One of the grounds taken in those appeals was that the assessments were barred by limitation under Section 153(2) read with Clause (ii) of Explanation 1. The Commissioner of Income-tax (Appeals) held that the assessments were not barred by limitation. 2. The assessee came up in appeal before the Tribunal. The Tribunal did not accept the contentions and reasonings advanced on behalf of the assessee and held that the assessments were completed well within time. 3. At the instance of the assessee, the following questi...
Commissioner of Income-tax Vs. Tirrihannah Co. Ltd.
Court: Kolkata
Decided on: Apr-22-1991
Reported in: [1992]195ITR393(Cal)
Ajit K. Sengupta, J. 1. This reference under Section 256(2) of the Income-tax Act, 1961, relates to the assessment year 1977-78. The assessee derives income from manufacture and sale of tea. The assessee claimed that it distributed tea samples to its shareholders, directors and friends. The Income-tax Officer did not consider this expenditure for the purpose of business. He valued the quantity of tea according to the market rate and, accordingly, added it as the income of the assessee.2. The assessee, in appeal, contended that the distribution of tea samples was done for the purpose of the business. This argument of the assessee was not accepted and, accordingly, the Commissioner of Income-tax (Appeals) confirmed the addition.3. Counsel for the assessee urged that the assessee was manufacturing tea. Tea was distributed to the shareholders who were present at the annual general meeting. An additional quantity was given as complimentary to directors and friends. The distribution of the s...
Commissioner of Income-tax Vs. Rai Bahadur Bissesswarlal Motilal Malwa ...
Court: Kolkata
Decided on: Apr-22-1991
Reported in: [1992]195ITR825(Cal)
Ajit K. Sengupta, J. 1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment year 1984-85.2. The assessee, admittedly, is a charitable trust registered with the Commissioner of Income-tax. For the assessment year 1984-85, the assessee filed its return on September 17, 1984, declaring a deficit of Rs. 1,61,452. The return so filed was not accompanied by audited accounts and audit report in Form No. 10B as required under Section 12A of the Act. The audit report dated November 12, 1984 was, however, filed by the assessee in the prescribed form on March 6, 1987, before the completion of the assessment. The Income-tax Officer, while completing the assessment, refused to allow the benefit of exemption under Section 11 of the Act to the assessee on the ground that audit report in Form No. 10B was not filed 'along with the return'. He computed the taxable income of the assessee at Rs. 11,24,430 as per assessment order dated March 31, 1987. Certain other ob...
- ‹ Prev
- 1
- 3
- 4
- 5
- Next ›
- Last »