Kolkata Court November 2006 Judgments
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Calcutta Municipal Corporation and ors. Vs. Board of Trustees for the ...
Court: Kolkata
Decided on: Nov-13-2006
Reported in: 2007(1)CHN401
Ashim Kumar Banerjee, J.1. What would be the effective date of a revised valuation in respect of a port premises, is the moot question to be decided in this appeal.2. The Board of Trustees for the Port of Calcutta being the respondent No. 1 owned various properties in the city of Calcutta including premises No. P-1, Taratala Road, Calcutta.3. Under the Calcutta Municipal Corporation Act, 1980, the municipal authority was empowered to levy tax after the assessment of an annual valuation of the premises in question situated within the municipal limits of Calcutta. However, under Section 171(7) of the said Act of 1980, a different mode of valuation was prescribed for the premises belonging to the Port Trust. Such procedure for valuation was prescribed under the Calcutta Port Act, 1890 (hereinafter referred to as the 'said Act of 1890') which is still in force after undergoing several amendments including in 1895.4. Under Section 59 of the said Act of 1890 procedure for fixing the annual v...
Ajoy Kumar Das and ors. Vs. Kalpana Das and ors.
Court: Kolkata
Decided on: Nov-13-2006
Reported in: 2007(2)CHN257
1. Mr. Bhattacharya's clients have preferred the instant appeal against the judgment and order granting probate of a document said to be the last testamentary instrument executed by one Binoy Krishna Das. By this document, Mr. Roychowdhury's client, Smt. Kalpana Das, had been appointed the executirx to obtain probate of the said document. Mr. Bhattacharya's clients contested the application for grant of probate alleging that the said document was not genuine and it was further alleged that the same was not validly and lawfully executed by the said testator who had no testamentary capacity and was not in a position to execute any document. It is also stated by both the parties that after execution of the said document, one of the properties dealt with in the Will, was also gifted by executing a registered deed of gift in favour of the executrix. We are told that the legality, validity and execution of the said deed of gift has also been challenged by Mr. Bhattacharya's clients by filing...
Anil Kumar Bhandari Vs. Joint Commissioner of Income Tax and ors.
Court: Kolkata
Decided on: Nov-13-2006
Reported in: (2007)212CTR(Cal)439,[2007]294ITR222(Cal)
Indira Banerjee, J.1. In this writ application the petitioner has, inter alia, challenged the initiation of proceedings under Section 147 of the IT Act, 1961, for the asst. yr. 1994-95, and the consequential issuance of a notice dt. 20th March, 2001 under Section 148 of the said Act, on the allegation that the respondent No. 1 had reasons to believe that the petitioner's income, chargeable to tax for the aforesaid asst. yr. 1994-95, had escaped assessment.2. The facts giving rise to the writ petition are very briefly enumerated hereinafter.The petitioner claims to carry on business of export inter alia of light engineering goods and marine products as sole proprietor of Raylon Industries and also of trading in inter alia textile goods as sole proprietor of Ray long Trading Company. According to the petitioner, the said two concerns of which the petitioner is proprietor, are independent of each other and the accounts of the said two concerns are separately prepared and audited.The petit...
Asifa Khatoon Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-10-2006
Reported in: 2006(4)CHN767
Jyotirmay Bhattacharya, J.1. Seven out of twenty members of Kanki Gram Panchayat, by their letter dated 18th September, 2006 requested the Pradhan of the concerned Gram Panchayat to convene a meeting for transacting the business on the agenda of removal of Pradhan. Pursuant to the said request, the Pradhan by his notice dated 25th September, 2006 convened a meeting to be held for the said purpose on 3rd October, 2006.2. But before the meeting was held, the said seven members by their subsequent letter dated 3rd October, 2006 withdrew their earlier letter by which the Pradhan was requested to convene the meeting, as aforesaid.3. Under such circumstances, no meeting was held for the said purpose on 3rd October, 2006 in terms of the notice issued by the Pradhan.4. Subsequently, eleven members of the said Gram Panchayat by their letter dated 5th October, 2006 requested the Pradhan of the said Gram Panchayat to convene a meeting for the very same purpose. The Pradhan, however, this time did...
Jayashree Tea and Industries Ltd. Vs. Commissioner of Income-tax and o ...
Court: Kolkata
Decided on: Nov-10-2006
Reported in: (2007)211CTR(Cal)338,[2007]288ITR386(Cal)
1. The assessee-appellant for the relevant assessment year did not claim any deduction on account of leave encashment which they might have to pay to their employees under the scheme. The assessment was complete under Section 143 of the Income-tax Act, 1961 on March 8, 2000. The assessee accepted the same by not preferring any appeal from the order of assessment. On August 9, 2000, the apex court in an identical case delivered a judgment reported in Bharat Earth Movers v. CIT : [2000]245ITR428(SC) , where the apex court held that such a liability on account of leave encashment was a liability in praesenti although it might be discharged at a later date and as such the assessee was entitled to claim appropriate deduction by debiting its profit and loss account and making a corresponding credit entry in the liability account. Soon after the judgment was delivered by the apex court the assessee applied for revision before the Commissioner within the statutory period of limitation. The Com...
Arnab Kumar Sarkar Vs. Smt. Reba Mukherjee and ors.
Court: Kolkata
Decided on: Nov-10-2006
Reported in: AIR2007Cal79,IV(2007)BC134
Kalyan Jyoti Sengupta, J.1. After having read the draft judgment prepared by my learned Brother I could not to the best of my ability, come to findings and conclusion different from what my learned brother has done. I, therefore, endorse my full agreement with the conclusion arrived at by His Lordship, in my own words as follows:2. One Nirmala Sarkar, since deceased, originally brought this suit against appellant Arnab, and State Bank of India, Calcutta Main Branch Office, for declaration that she was entitled to all the moneys lying with the Bank above (Defendant No. 2) in the Fixed Deposit Accounts and Savings Bank Account kept by his son Ashoke who died intestate. The suit was contested by the first defendant, Appellant, Arnab, who filed written statement through his father being his Constituted Attorney, Amit Sarkar. Admitted position in the case is that, Ashoke at the time of his death was bachelor and he duly and lawfully during his lifetime nominated appellant after his death to...
Durga Shaw Vs. Ramdhani Singh and anr.
Court: Kolkata
Decided on: Nov-10-2006
Reported in: (2007)2CALLT209(HC)
Kalyan Jyoti Sengupta, J.1. I have had the advantage of going through the draft Judgment of my Learned Brother I cannot do anything but to record my agreement with His Lordship's findings and ordering portion. But I feel my task will remain incomplete if I do not add a few words to supplement to the Judgment prepared by my Learned Brother.2. The respondents/plaintiffs sued appellant for his eviction on the ground that the appellant and the second defendant viz. one Deoki Shaw are the trespassers in one room in the ground floor of Premises No. 109B, Keshab Chandra Sen Street, Kolkata (hereinafter referred to as the suit premises). The respondent/plaintiff No. 1 after having purchased the suit property jointly with the plaintiff No. 2 in the month of July, 1980 and having considered the list of tenants supplied by the vendors found that the appellant and the second defendant are not figuring as the tenants in the list supplied by the vendors through his learned lawyer, called upon them t...
Somani Food Product Vs. West Bengal Financial Corporation and ors.
Court: Kolkata
Decided on: Nov-09-2006
Reported in: AIR2007Cal27,2008(2)CHN743
Bhaskar Bhattacharya, J.1. This Mandamus-Appeal is at the instance of an unsuccessful writ petitioner and is directed against order dated 8th April 2006, passed by a learned single Judge by which His Lordship disposed of the writ application without granting the relief claimed therein to the writ petitioner. His Lordship merely directed the respondent to consider the application of the appellant for further financial assistance provided such an appropriate application in proper format is made within two weeks from the date of the order impugned herein.2. The appellant took financial assistance from the respondent-bank for the purpose of her business. The respondent-bank sanctioned a total amount of Rs. 37.16 lakh on the terms and conditions mentioned in the agreement for such loan. In the written agreement entered into between the parties, it was specifically provided that the interest on the loan would be charged at the lending rates of the respondent prevailing at the time of first d...
Sk. Rahim and Etc. Vs. State of West Bengal
Court: Kolkata
Decided on: Nov-09-2006
Reported in: 2007(4)CHN635,2007CriLJ283
Alok Kumar Basu, J.1. The learned Assistant Sessions Judge, Additional Court, Hooghly while disposing of Sessions Trial Case No. 3 of 2003 convicted Sk. Rahim, Sk. Murshed Ali and Kaji Abdul Hassan under Sections 341 /326 and 307 of the IPC and all of them were sentenced to suffer imprisonment for one month for the offence under Section 341 of the IPC, rigorous imprisonment for seven years for the offence under Section 326 of the IPC and rigorous imprisonment for ten years for the offence under Section 307 of the IPC. The learned Judge also directed for payment of Rs. 75,000/- by each of the convicted person as compensation to cover the cost of treat-ment of the victim girl and also for her future maintenance in default all the victims were directed to suffer simple imprisonment for one year each under Section 357 of the Cr. P. C.2. Sk. Rahim and Sk. Murshed Ali challenging the above order of conviction and sentence have preferred Criminal Appeal No. 611 of 2003 while Kaji Abdul Hassan...
Council of the Institute of Chartered Accountants of India Vs. Somnath ...
Court: Kolkata
Decided on: Nov-09-2006
Reported in: AIR2007Cal29,(2007)2CALLT182(HC),2007(1)CHN378
Pranab Kumar Chattopadhyay, J.1. This is a reference under Section 21(5) of the Chartered Accountants Act, 1949 (hereinafter referred to as the 'said Act') by the Council of the Institute of Chartered Accounts of India. The Council of the Institute of Chartered Accountants of India (hereinafter referred to as the 'said Council') has found the respondent, a member of the said Institute and a partner of the firm of Basu Dey Kapur, guilty of certain misconduct which was found to have been committed by him by the disciplinary committee of the said Council.2. Certain irregularities in Securities and Call Money Transactions of UCO Bank during the year 1991-92 were reported by the Joint Parliamentary Committee (JPC) and a committee was set up to enquire into irregularities in Securities and Banking Transactions and the committee thereafter enquired into Securities Transactions of banks and financial institutions (Janakiraman Committee). In the first interim report and report No. 5 and the ann...
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