Kolkata Court March 1996 Judgments
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Smt. Bishaka Sarkar Vs. Union of India (Uoi) and anr.
Court: Kolkata
Decided on: Mar-12-1996
Reported in: (1996)134CTR(Cal)558,[1996]219ITR327(Cal)
B.M. Mitra, J. 1. In this writ proceeding a challenge is thrown with regard to the move initiated by a branch of Bank of India, a Government of India undertaking, for its deduction of the rent payable to the landlord at the rate of 20 per cent. as per the provisions of Section 194-I of the Income-tax Act, 1961, as amended for the month of June, 1994. The admitted position is that the tenancy stood in the name of Bank of India on the date under four sets of landlords at a monthly rental of Rs. 27,050 payable according to the English calendar month. On total computation of the monthly rent, the actual amount is within the ceiling for which the provisions of Section 194-I of the Income-tax Act are required to be attracted. As delineated above, the tenancy stood in the name of four persons which can be ascribed in law as a tenancy-in-common. The term 'rent' has been attempted to be defined in the Section itself and by way of Explanation superadded to Section 194-I, the term 'rent' has been...
Arabinda Mitra Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Mar-11-1996
Reported in: (1996)59ITD609(Kol.)
1. In this appeal filed by the assessee, the following grounds were raised before us : "1. That the appellant having correctly returned the value of the immovable property at 155A, A. J. C. Bose Road, Calcutta at Rs. 2,02,038 on the basis of capitalisation of Net Maintainable Rent as per the mandatory provisions of rule 3 of Schedule III of the Act and the Assessing Officer having duly accepted the said valuation, there was no valid reason or cause for the learned Commissioner of Wealth-tax (Appeals) to enhance the value of Rs. 48,00,000 (Rupees forty-eight lakhs) or at all. 2. That on a proper appreciation of the facts and circumstances of the case and of the principles of law involved it must be held that the learned Commissioner of Wealth-tax (Appeals) misdirected himself in holding that the provisions of Rule 8 and/or Rule 20 of Schedule III were applicable for valuation of the aforementioned property. 3. That the order for enhancement of the total wealth is bad in law for having ...
Smt. Ajanta Basu Vs. State of West Bengal and Others
Court: Kolkata
Decided on: Mar-11-1996
Reported in: AIR1996Cal309,100CWN636
ORDER1. In this writ application the petitioner has challenged an order of refusal for mutation of petitioner's name in respect of her purchased Plot No. 264, Block-CF, Sector-I, Northern Salt Lake City Extension Area, Calcutta-700064.2. Petitioner's case is that by virtue of an indenture dated 3rd January, 1975 between the Governor of the State of West Bengal as lessor of the one part and one Prasanta Kamal Dutt as the lessee of the other part, registered with the office of the Sub-Registrar, Alipore, 24-Paraganas, the State of West Bengal granted and demised with the said PrasantaKamal Dutt the said plot 264 measuring 4.3249 cottahs. After purchase said Prasanta Kamal Dutt took over possession and constructed an incomplete structure thereon according to the plan sanctioned by the appropriate authority, it is stated that there is no restrictive clause in the said lease deed dated 3rd January, 1975 prohibiting transfer of lease-hold interest of the aforesaid plot. While in possession o...
indo Swiss Trading Company Vs. Ghatal Steam Navigation Company Limited
Court: Kolkata
Decided on: Mar-11-1996
Reported in: (1997)1CALLT233(HC)
Tarun Chatterjee, J. 1. In this revision petition, the petitioner challenges the validity of an order passed by the trial court granting leave under Order 2 Rule 2 of the Code of Civil Procedure to the plaintiff/opposite party to sue the petitioner separately for liquidated damages and for accounting in respect of its claim for re-imbursement arising out of breach of contract or acts of misfeasance or malfeasance on the part of the petitioner regarding the Ferry Service as prayed for in the circumstances to be presently indicated. The order has been questioned on the ground that the circumstances alleged in the application for leave did not justify the grant of leave. Let me elaborate this ground. According to the petitioner, since the whole claim in this suit includes declaration, permanent injunction and liquidated damages of 96,000 and that claim arises out of the same cause of action, the plaintiff has no right to sue separately for that claim of liquidated damages under the provis...
Baleswar Singh Vs. Comminisioners for the Port of Calcutta and ors.
Court: Kolkata
Decided on: Mar-09-1996
Reported in: (1968)ILLJ314Cal
D. Basu, J.1. Though the facts is this case under Article 226 if the Constitution are short, serious questions of few have been raised.2. The petitioner, a sub-gunner under the employ of respondent 1, the Commissioners for the Port of Calcutta, was on 5 January 1961, convicted of an offence under Sections 147 and 323, Indian Penal Code, instituted on private complaint and sentenced to a fine and, in default, to imprisonment. Two years later, on 28 March 1963. he was suspended and on 4 April 1963, he was served with the order of respondent 2, the Traffic Manager of the Commissioners, removing the petitioner from service. It would be useful to reproduce that order (annexure A to the petition) at once:Whereas Baleswar Singh, sub-gunner, was convicted on a criminal charge under Sections 147 and 323, Indian Penal Code, and sentenced to pay a fine or in default to undergo rigorous imprisonment on 6 January 1961 which was confirmed by the appellate Court;And whereas it is considered that the ...
Nazirul Haque Vs. General Manger, Hindustan Petroleum Corpn. Ltd. and ...
Court: Kolkata
Decided on: Mar-07-1996
Reported in: (1996)1CALLT375(HC)
Nisith Kumar Batabyal, J.1. The writ petitioner who is an employee of Hindusthan Petroleum Corporation Ltd., hereinafter referred to as 'HPCL' was appointed as Mosalchi by then Manager Esso Standard Eastern Inc. by letter dated 23rd October, 1964. A copy of which is annexed herewith the writ petition and marked with the letter 'A'. At the time of his appointment, the petitioner submitted his Matriculation Certificate showing his date of birth as 20th January, 1939. A copy of the Certificate is annexed to the writ petition and marked with the letter 'B'. The age of superannuation is 58 years. Naturally, the year of superannuation would be 1997 but the petitioner surprisingly came to know in the month of August, 1994 that he would be superannuated in January, 1995. Immediately, thereafter, he made a representation to the General Manager, HPCL for correction of his date of birth which was wrongly recorded in the service, register. Although the petitioner made the representation to the aut...
Babulal Satanalika Vs. Satya NaraIn Agarwalla and ors.
Court: Kolkata
Decided on: Mar-07-1996
Reported in: (1996)1CALLT468(HC)
Basudeva Panigrahi, J.1. This appeal is against the reversing judgment and decree passed by the Sub-ordinate Judge, Asansol in Title Appeal No. 109 of 1966 dismissing the suit filed by the appellant. The appellant (hereinafter referred to as the Plaintiff) filed the suit for ejectment of the respondents/opposite parties (hereinafter referred to as the defendants) from the suit premises, alleging inter alia that the defendants 1 to 4 were the monthly tenants under Md. Mohiuddin Ansari and his brothers at a monthly rental of Rs. 28/- payable according to English Calendar Month. While Mohiuddin and his brothers were in possession of the properties sold the same to the plaintiff for valuable consideration under a strength of a registered deed of conveyance dated 23rd March, 1957. The erstwhile landlords informed the defendants 1 to 4 about such sale transaction and asked to treat the plaintiff as their landlord by a notice dated 6th April, 1957. The defendants had allegedly received the no...
M/S. Bengal Iron Trading Co. and Others Vs. Appellate Authority and Dy ...
Court: Kolkata
Decided on: Mar-06-1996
Reported in: AIR1997Cal1,(1996)2CALLT155(HC)
ORDER1. In the instant writ petition the writ petitioners have challenged the legality and validity of the impugned order dated 25th of April, 1995 passed by the Appellate Authority under S. 36(2) of the Indian Electricity Act, 1910, rejecting the appeal of the petitioner against the order dated 23rd February, 1995 passed by the Electrical Inspector Government of West Bengal, inter alia, on the ground that such appeal is not maintenable.2. The petitioners who are consumers of high voltage of Electricity and paid Electricity bills raised by the respondent No. 3 till February, 1994, raised on the basis of consumption recorded in the meter in question disputed bill raised by CESC for the month of March, 1994 by which the CESC levied charges for additional 1,10,130 units in addition to 34,200 units as recorded in the meter during the billing period of March, 1994 on the ground of alleged under recording in the meter.3. Challenging the aforeaid bill the petitioners moved the District Forum ...
Saber Ali (Sk.) Vs. Sahmim Banu (Smt.)
Court: Kolkata
Decided on: Mar-04-1996
Reported in: 1996CriLJ2791,II(1997)DMC192
A.B. Mukherjee, J.1. The revisional application arises out of an order by the Judicial Magistrate, 3rd Court, Tamluk dated 28.5.1995 passed in connection with Misc. Case No. 273 of 1993 arising out of an application under Section 125, Cr. P.C. started at the instance of the present opposite party.2. The allegation contained in the application under Section 125 Cr. P.C. in short is as follows :The present petitioner married the opposite party on 16th of May, 1982 according to Mohammedan rites. After solemnization of marriage she used to stay in the matrimonial home but after a lapse of about one year the husband and inmates of the matrimonial home started to inflict torture on the wife whose maintenance was also neglected. Efforts were made to settle the dispute amicably but failed. On 8th May, 1993, the father-in-law and his wife alongwith some other relations instigated the husband and the latter demanded a sum of Rs. 20,000/- from the father of the wife. As the demand was not met, at...
Anath Bandhu Kundu Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Mar-04-1996
Reported in: (1996)2CALLT293(HC)
Asish Baran Mukherjee, J.1. The appeal arises out of conviction and sentence passed by the learned Sessions Judge, 5th Bench, City Sessions Court, Calcutta in S.C. Case No. 11 of 1994 being S.T. Case No. 2 of May, 1994 whereby the learned Judge sentenced the accused appellant to R.I. for seven years and fine of Rs. 5000/- in default to suffer further R.I. for one year on a charge of under Section 376 IPC.2. The case of the complaint is appearing from the statement recorded at Jorasanko P.S. on 6.12.89 made by Kalpana Choudhury, alleged to be the victim girl who gave her age as 14 years. As per statement she was a resident of a village in District Murshidabad. She used to work for about two years in the house of accused appellant Anath Bandhu Kundu at 69, Tarak Pramanik Road, Calcutta as a maid. The accused, who was engaged in Jewellery business as Bombay, also possessed a flat there. In the month of July of the year when she made the statement, namely, in 1989 she accompanied the accus...