Court : Kolkata
Reported in : AIR1981Cal302,85CWN952
M.M. Dutt, J.1. The appellants in these four appeals have challenged the propriety of the judgment of Sabyasachi Mukharji J. whereby the learned Judge discharged the Rules Nisi issued on the respective applications of the appellants under Article 226 of the Constitution.2. The appellants are Mutwallis of certain wakf estates claimed to be wakf-al-al-aulad. In Appeals Nos. 422 and 423 of 1975, the appellant in both these appeals, Shaikh Basir Ahmed, is the wakif in respect of two Wakfs-al-al-aulad and he constituted himself to be the first Mutwalli in respect of these two wakfs. The Commissioner of Wakf, West Bengal served demand notices under Section 59 of the Bengal Wakf, Act, 1934 as amended by the Bengal Wakf (Amendment) Act, 1973 demanding from the appellants certain amounts towards the contribution of wakf fund and education fund. The appellants being aggrieved by the said demand notices moved this Court under Article 226 of the Constitution challenging the legality of the same. I...
Tag this Judgment!Court : Kolkata
Reported in : (1982)25CTR(Cal)4,[1982]133ITR373(Cal)
Sabyasachi Mukharji, J. 1. This reference under Section 256(1) of the I.T. Act, 1961, arises out of an appeal for the assessment year 1969-70. In the assessment proceedings for the assessment year, the assessee claimed relief under Section 80-O of the I.T. Act, 1961, in respect of a sum of Rs. 4,66,858 received by it during the relevant previous year from a foreign company known as M/s. Indo-Ethiopian Textile Share Company under a managing agency agreement dated 27th January, 1958. It was not in dispute that the said amount was received by the assessee in consideration of the industrial, commercial or scientific knowledge, experience and skill made available or provided to the foreign company in consideration of technical service rendered or agreed to be rendered to the foreign company by the assessee under the agreement approved by the Central Govt. It was also not in dispute that the assessee-company applied to the Central Govt. as early as 22nd August, 1969, for approval of its agre...
Tag this Judgment!Court : Kolkata
Reported in : 1982CriLJ909
ORDERManashnath Roy, J.1. In this Rule, which was obtained on 12th Feb. 1980, the petitioner, who has admittedly retired from the services of the Respondent Corporation of Calcutta, has prayed for drawing up proceedings Under Section 340 of the Cr.P.C. 1973, which is to the following effect: 340. Procedure in cases mentioned in Section 195(1) When, upon an application made to it in this behalf or otherwise, any Court is of opinion that it is expedient in the interest of iustice that an inquiry should be made into any offence referred t0 in Clause (b) of Sub-section (1) of Section 195, which appears to have boen committed in or in relation to a proceeding in that Court or, as the case may be, in respect of a document produced or given in evidence in a proceeding in that Court, such Court may, after such preliminary inquiry, if any, as it thinks necessary,-(a) record a finding to that effect:(b) make a complaint thereof in writing:(c) send it to a Magistrate of the first class having .ju...
Tag this Judgment!Court : Kolkata
Reported in : AIR1982Cal12
1. The above suit was instituted by the plaintiff for eviction of the defendant from the suit property as a trespasser and a decree for Rupees 1,09,600/- by way of mesne profit etc. The plaintiff alleged that pursuant to an agreement for lease by and between the parties. the plaintiff agreed to let out the suit property to the defendant for 86 years on terms and conditions contained in the draft approved lease and the defendant deposited Rupees 1,00,000/- with the plaintiff by way of salami to be forfeited on failure of the defendant to execute the lease. The possession of the suit property was delivered to the defendant pursuant to the said agreement. The defendant failed and neglected to execute the lease. Therefore the said deposit was forfeited by the plaintiff in terms of the agreement and the suit was instituted for recovery of possession. In the written statement the defendant alleged that he was in possession of the suit property as a thika tenant prior to the agreement for lea...
Tag this Judgment!Court : Kolkata
Reported in : AIR1982Cal74,86CWN43
M.M. Dutt, J.1. The appellant, the Bihar Slate Electricity Board has, in this appeal, challenged the propriety of the judgment of Sabyasachi Mukharji, J. whereby the learned Judge made the Rule Nisi issued on the application under Article 226 of the Constitution of the respondents Nos. 1 and 2, the Patna Electric Supply Company and one of its directors, absolute.2. On Feb. 6, 1924, a licence was granted by the Government of Bihar to Octaviua Steel & Co. Ltd. for the supply of electrical energy. The laid licence was transferred in favour of the respondent No. 1, the Patna Electric Supply Co. Ltd. On Jan. 5, 1973, the Bihar State Electricity Board served a notice upon the company under Sub-section (1) of Section 6 of the Electricity Act, 1910 (hereinafter referred to as the Act), requiring the company to sell the undertaking to the Bihar State Electricity Board on the expiry of the period of 50 years from the commencement of the licence, that is, at 12 O'clock in the night between the 5t...
Tag this Judgment!Court : Kolkata
Reported in : (1982)29CTR(Cal)15,[1983]141ITR419(Cal)
Sabyasachi Mukharji, J.1. We are concerned in this reference with the assessment year 1970-71. The assessee is one of the co-owners of the house property known as Radia House situated in Bombay. She had one-eighth share in the said property. A part of the building, viz., two-thirds of the total floor area, has been in occupation of the tenants under certain lease agreements and the remaining one-third of the building has been in the occupation of the licensees under ' Leave and Licence ' system which has been in vogue in the State of Bombay. It appears that the said system has been adopted by the house-owners so that the occupants could not claim statutory protection under the Rent Control Act and they could be evicted by the owners at their will. It further appeared before the Tribunal that under this system the licence for occupation was generally given for a period not exceeding 11 months so that there might not be any possibility of the transactions being construed as lease. As per...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1982)1ITD160(Kol.)
1. These appeals by the assessee, Ram Gopal Neotia of Calcutta, an individual, directed against four different orders of the IAC, Range VII, Calcutta, each dated 31-3-1977 under Section 271(1)(c), levying penalties of Rs. 2,600 for the assessment year 1958-59, Rs. 5,279 for the assessment year 1959-60, Rs. 2,304 for the assessment year 1960-61 and Rs. 3,189 for the assessment year 1961-62, for having concealed the particulars of his income or furnishing inaccurate particulars thereof for each of the said years, have been consolidated, heard together and are being disposed of by a common order for the sake of convenience. As already stated, the years of assessment involved are 1958-59, 1959-60, 1960-61 and 1961-62 for which the respective previous years ended 31-3-1958, 31-3-1959, 31-3-1960 and 31-3-1961.2. The admitted facts in the present appeals and/or found by us are that on the returns originally filed by the assessee for the years under consideration, the ITO completed the assess...
Tag this Judgment!Court : Kolkata
Reported in : (1982)29CTR(Cal)64,[1983]141ITR531(Cal)
Sabyasachi Mukharji, J.1. This reference under Section 256(1) of the I.T. Act, 1961, arises out of the assessment for the assessment year 1956-57. The following question has been referred to us :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that for the purpose of computing the capital employed under Section 15C of the Indian Income-tax Act, 1922, the written down value had to be worked out without deducting therefrom the initial depreciation ?'2. The only point involved in this reference relates to the ITO's action in computing the capital employed under Section 15C of the Indian I.T. Act, 1922, on the basis of written down value of fixed assets as on January 1, 1955, as reduced by the initial deprecutioa allowed for the various years. The facts of the case are that the Tribunal had directed the ITO to give relief to the assessee under s, 15C of the Indian I.T. Act, 1922, and compute the capital employed for the purpose in ac...
Tag this Judgment!Court : Kolkata
Reported in : AIR1982Cal138,86CWN167
B.N. Maitra, J.1. The husband has filed the present suit for divorce. The case is that on the 4th Dec., 1969, he was married to the respondent, Kita Roy, according to Hindu rites. The marriage was consummated. After the marriage she showed signs of abnormality. On the 8th Dec., 1970, a daughter was born out of the wedlock. Once she attempted to commit suicide. After observing her abnormal mental condition, he had her examined in the Mental Observation Ward, Bhowani-pore, in Jan./Feb., 1970. She was also under the treatment of one Dr. Gobinda Sen. In 1973, she was examined by doctor, Subsequently, she was admitted to Gobra Mental Hospital for treatment. From Jan., 1973, the respondent became incurably of unsound mind and has been suffering intermittently from mental disorder of such kind and to such an extent that she cannot safely and reasonably be expected to live with the petitioner.2. The respondent filed written statement denying the material allegations made by the husband. Her ca...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1982)1ITD223(Kol.)
1. The assessee is a trust. The trust was created by indenture dated 13-3-1975 by Shri N.D. Sadani. The settlor appointed two trustees, viz., his wife Smt. Sohan Devi Sadani and his son Shri C.L. Sadani.Clause 3 of the trust deed declared : The Trustees shall hold and stand possessed of the Trust Fund and of any additions or accretions thereto upon the following trusts :- (a) The Trustees shall, subject to the provisions of Sub-clauses (b), (c) and (d) hereof, from time to time and for a period of 21 years from the date hereof invest and accumulate all and every part of the income out of the Trust Fund by investing the same and the resulting income thereof in or upon any investment hereby authorised which shall thereupon become part of and subject to the Trusts affecting the Trust Fund, (b) During the period aforesaid, but subject to the provisions of Sub-clauses (c) and (d) hereof, the Trustees shall set apart in every year an amount equal to 5 per cent of the Income of the Trust Fun...
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