Kolkata Court January 1994 Judgments
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Subhendranath Bhattacharya Vs. Smt. Ramala Ghosh and Others
Court: Kolkata
Decided on: Jan-12-1994
Reported in: AIR1995Cal184
ORDER1. By this Revisional Application the Plaintiff challenged the impugned order No. 55 dated 19-2-1992, passed by the Judge, City Civil Court, 8th Bench, in Ejectment Suit No. 183 of 1987, rejecting the Defendants' application under Section 17(2) and 17(2 A) of the West Bengal Premises Tenancy Act 1956, read with Section 151 of the Civil Procedure Code and also rejecting the plaintiffs application under Section 17(3) of the West Bengal Premises Tenancy Act, 1956 (which term will be referred to hereafter as 'the Act').2. In a short compass the fact of the case is that the plaintiff is the Owner of Premises No. 8, Girish Avenue, Calcutta-700 003.3. One Nirendra Nath Bose, since deceased, was a monthly tenant under the plaintiffs in respect of four rooms, bath, privy and kitchen on the ground floor of that premises at a monthly rental of Rs. 130/-(besides be Rs. 10/- per month for taxes including the electric charges) payable according to English calendar month.4. The said Nirendra Nat...
Sarat Chandra Das Vs. the Revenue Officer and ors.
Court: Kolkata
Decided on: Jan-12-1994
Reported in: (1994)1CALLT395(HC)
Tarun Chatterjee, J.1. Can an adopted son be considered to be a 'Son' within the meaning of 'family' as defined m Section 14-K(c) of the West Bengal Land Reforms Act, 1955 (for short 'Act') is the question that needs to be decided in this writ application.2. A proceeding under Section 14(T) of the Act was started by the Revenue Officer, Settlement 'B' Camp, Contai, District Midnapore (hereinafter referred to as the Revenue Officer) against the writ petitioner which came to be registered as 7A Case No. 175/14T of 1978. By an order and/or judgment passed in the aforesaid case, the Revenue Officer determined the ceiling limit of the lands that may be retained by the writ petitioner under the Act and while determining such ceiling limit, the Revenue Officer has held that an adopted son of a raiyat cannot be as a son considered as within the meaning of 'family' as defined in Section 14K(c) of the Act, for the purpose of calculating the ceiling limit of lands under section 14(M) of the Act.(...
Debesh Kumar Bhattacharyya Vs. Rishra Steel Ltd. and ors.
Court: Kolkata
Decided on: Jan-10-1994
Reported in: (1995)1CALLT191(HC),1994(1)CHN162,98CWN860,[1995(70)FLR905],(1997)IIILLJ899Cal
S.K. Mookherjee, J. 1. To lit up the claim for compassionate appointment, the petitioner has sought for Mandamus and for other ancillary reliefs within the fold of writ application.2. However, to appreciate the controversy raised in this case by the contesting parties for compassionate appointment, a brief sketch of the facts is essential, in default, there will be an overwhelming confusion of facts and law.3. !n the revision, the facts canvassed by both the parties through the petition and the affidavit-in-opposition clearly show that both the brothers are battling over the compassionate appointment in the Panchayat projecting a competition of title as between the two claiming an appointment when their father who was a Dafadar of the Gram Panchayat in police station Chandipur, District Midnapore died in harness on September 19, 1992. It is needless to repeat that Basanta, since deceased was survived by his sons, daughter and widow and on the death of Basanta both the sons advanced the...
Mahabodhi Society of India and anr. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Jan-05-1994
Reported in: [1994]209ITR412(Cal)
Ajit K. Sengupta, J.1. In this application under Article 226 of the Constitution of India, the petitioners have challenged the order passed by the appropriate authority under Section 269UD of the Income-tax Act, 1961, for purchase of the lease rights in the property being premises Nos. 7 and 7/1, Keyatala Lane, Calcutta, by the Central Government for a sum of Rs. 32,52,437 as against the consideration declared in the statement in the prescribed form, i.e., Form No. 37-I, at Rs. 1,88,33,096.2. The case has a chequered history. Shortly stated, the first petitioner, a society registered under the Societies Registration Act, has been functioning for the practice, profession and propagation of Buddhism. A declaration of trust dated January 25, 1956, by Smt. Susahmamayi Devi and Sambhu Nath Banerjee, since deceased, her husband, who was a judge of this High Court as the confirming party, created a trust in respect of a plot of land measuring 2 bighas, 14 cottahs, 13 chittacks, together with ...
Commissioner of Income-tax Vs. Deepak Trading Co.
Court: Kolkata
Decided on: Jan-05-1994
Reported in: (1994)120CTR(Cal)450,[1994]208ITR304(Cal)
Ajit K. Sengupta, J. 1. In this reference made at the instance of the Revenue, the following question has been referred by the Tribunal for the opinion of this court under Section 256(2) of the Income-tax Act, 1961 :'Whether, in the light of the mandatory provision of law contained in Section 271(2) that for the purpose of levy of penalty under Section 271(1)(a) on a registered firm, the tax payable by it, if it were an unregistered firm, has to be taken into account, the Tribunal in the instant case was right in law in directing the Income-tax Officer to consider only the tax payable by the assessee as a registered firm and to treat the orderof penalty under Section 271(1)(a) cancelled, if the firm had not been called upon to pay any further tax on regular assessment over and above the advance tax paid by it as a registered firm ?'2. The assessee is a partnership firm. This reference relates to the assessment years 1979-80, 1980-81 and 1981-82. For each of these three years, the asses...
Commissioner of Income-tax Vs. Associated Transport Pvt. Ltd.
Court: Kolkata
Decided on: Jan-04-1994
Reported in: [1995]212ITR417(Cal)
Suhas Chandea Sen, J.1. The Tribunal has forwarded the following questions of law to this court under Section 256(2) of the Income-tax Act, 1961 :Question in Matter No. 1865 of 1991 : '1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the assessee as on the date of tender of the high denomination notes worth Rs. 81,000 had always a cash balance far in excess of Rs. 81,000 is perverse being contrary to the evidence on record ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the addition of Rs. 81,000 made under Section 69A of the Income-tax Act, 1961 ?' Question in Matter No. 1863 of 1991 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in cancelling the penalty under Section 271(1)(c) of the Income-tax Act, 1961 ?' 2. The assessment year involved is 1979-80, for which the relevant period of accounting is the period ending on June 30, 1...
Commissioner of Income-tax Vs. Orient Paper and Industries Ltd.
Court: Kolkata
Decided on: Jan-04-1994
Reported in: [1995]214ITR473(Cal)
Ajit K. Sengupta, J.1. In this reference, made at the instance of the Revenue, the following questions have been referred by the Tribunal for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 :' 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) to the effect that expenses on repairs and insurance, etc., on motor cars are not disallowable under Section 37(3A) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) to the effect that the unpaid amounts under the Cement (Control) Order, 1967, of Rs. 18,37,851 and under the Water (Prevention and Control of Pollution) Cess Act, 1977, of Rs. 2,87,245 were not hit by the provisions of Section 43B of the Income-tax Act, 1961 ?' This reference relates to the income-tax assessment of the...
Commissioner of Income-tax Vs. Oriental Coal Co. Ltd.
Court: Kolkata
Decided on: Jan-04-1994
Reported in: (1994)120CTR(Cal)202,[1994]206ITR682(Cal)
Ajit K. Sengupta, J.1. In this reference made at the instance of the Revenue, the following question has been referred by the Tribunal for the opinion of this court 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 law in allowing depreciation on the plant and machinery of the Barakar Unit of Barakar Engineering and Foundry Works although the said unit was under lock-out throughout the previous year and the assets of the unit had not been used for a single day during the relevant previous year ?'2. This reference relates to the income-tax assessments of the assessee-company for the assessment years 1983-84 and 1984-85. The assessee was carrying on coal mining business which was nationalised in 1973. During the relevant previous year, the assessee-company derived income from carrying on a business in fabrication jobs and handling, etc. The Barakar Unit of the assessee-company was under lock-out th...
State of West Bengal and ors. Vs. Sk. Isha Ali
Court: Kolkata
Decided on: Jan-04-1994
Reported in: (1994)1CALLT243(HC),98CWN866
Bhagabati Prosad Banerjee, J.1. This is an application for stay of operation of the order passed by the learned trial Judge on November 12, 1993 by which the learned trial Judge passed an interim order staying the impugned orders of transfer of the writ petitioners/respondents from the Presidency Jail to other Jail. The learned trial Judge also passed an order directing the Inspector General of Prisons, West Bengal and the Superintendent, Presidency Jail, Alipore being the appellant/petitioner Nos. 2 and 3 in the above appeal (respondents in the writ petition) to transfer two undertrial accused persons, namely, Pannalal Jaysoara and Md. Gulzar from Presidency Jail to Dum Dum Central Jail. The said interim order passed pending disposal of the writ application.2. The cases were argued by the learned Counsels for both the Parties at length. In order to appreciate the case made by the learned Counsel for both the parties it is necessary to set out some of the facts.3. The two accused perso...
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