Court : Kolkata
B.C. Basak, J.1. This application under Article 226 of the Constitution of India is directed against certain actions taken by the respondent No. 3. The New India Assurance Co. Ltd. (hereinafter referred to as 'the respondent-company') in respect of recruitment of certain persons2. The facts of this case, so far as they are relevant for the purpose of disposal of this case, are as follows:The respondent No. 2, General Insurance Corporation of India, (hereinafter referred to as the respondent-Corporation) was formed as a Government company in accordance with the provisions of the Companies Act pursuant to Section 9 of the General Insurance Business Nationalisation Act, 1972 (hereinafter referred to as ('the said Act') . The respondent-Corporation was formed for the superintending, controlling and carrying on the business of general insurance. The respondent-company was incorporated under the appropriate Companies Act and before the said Act came into force was carrying on the business of...
Tag this Judgment!Court : Kolkata
Reported in : [1980]122ITR465(Cal)
Sankar Prasad Mitra, C.J.1. This is an appeal against a judgment delivered by A. N. Sen J., on July 24 and 25, 1975, dismissing an application under Article 226 of the Constitution. The petition under Article 226 was affirmed on behalf of the appellant by an affidavit of Mohammad Khaliloor Rahaman sworn on the 11th March, 1965. There were some amendments to the original petition and the amended petition, was reaffirmed by the same person on the 9th August, 1972.2. In the petition, five several notices dated the 4th December, 1964, under section 148 of the I.T. Act, 1961, for the assessment years 1955-56 to 1959-60 were challenged.3. It appears that the appellant's income for the assessment years 1953-54 and 1955-56 were assessed on an agreed basis at a flat rate of 9 per cent, on the total turnover of each year. The appellant is a registered partnership firm and carries on business, inter alia, in mining and export of manganese, chrome and other kinds of mineral ores.4. On December 23,...
Tag this Judgment!Court : Kolkata
Reported in : 84CWN83,[1980]121ITR241(Cal)
Sankar Prasad Mitra, C.J. 1. This is an appeal from a judgment which Mr. Justice B. C. Mitra had delivered on the 14th March, 1966, on an application under Article 226 of the Constitution seeking appropriate writs for cancelling, rescinding, withdrawing and commanding the revenue authorities concerned to forbear from giving effect to certain notices dated February 20, I960, issued under Section 34(1)(a) of the Indian I. T. Act, 1922. 2. The respondents are the legal representatives of one Md. Safiulla who died on March 23, 1953. The deceased owned several houses and other properties at Tinsukia in Assam and was assessed under the Indian I.T. Act, 1922, at Dibrugarh. 3. On December 24, 1954, the ITO, Dibrugarh, issued several notices under Section 34(1A) of the Act on some of the heirs and legal representatives of the deceased on the ground that there was reason to believe that incomes for the years 1940-41 to 1947-48 had escaped assessment. The persons who were served with these notice...
Tag this Judgment!Court : Kolkata
Reported in : [1981]130ITR710(Cal)
C.K. Banerji, J. 1. The appellant, M/s. Jiyajeerao Cotton Mills Ltd., a public company, derived profits and gains from several industries owned by it, one of which was a chemical factory known as Saurashtra Chemicals, situate at Porbander, where during the previous year relevant to the assessment year 1966-67, soda ash was manufactured. 2. There is no dispute that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits and gains attributable to the business of manufacture and production ofsoda ash under Paragraph F of Part I of the First Schedule to the Finance Act, 1965. 3. The appellant had at first filed its income-tax return for the assessment year 1966-67, without claiming the said special rebate under Paragraph F of Part I of the First Schedule to the Finance Act, 1965, in respect of its profits and gains attributable to the business of manufact...
Tag this Judgment!Court : Kolkata
Reported in : 1988(38)ELT585(Cal)
Manash Nath Roy, J.1. The petitioners are near relations (torn) the petitioner No. 2 is a daugher of pet. (torn) No. 1. They have states to the regular (torn) under the Income Tax Act, 1961. It is these (torn) that premises No. 8 Jadulal Mullick Road, Calcutta (hereinafter referred to as the said premises), which at all material times belonged and still belongs to Smt. Mahadevl Lohariwalla was searched on 5th April, 1975 by the respondent No. (torn) as Inspector of Customs along with other officers in terms of a search order No. 34/75, dated 4th April, 1975 (hereinafter referred to as the said search order).2. It has been alleged that such search was conducted without showing or exhibiting the said search order to Smt. Mahadevi Lohariwalla, the owner of the said premises, although she requested for the same. It appears that during the concerned search, the officers who con(torn) same seized cadmium anode, Invoice N (torn), dated 22-3-1973 of Industrial Steel Corporation of 40 Strand Ro...
Tag this Judgment!Court : Kolkata
Reported in : [1983]53CompCas36(Cal)
Salil k. Roy Chowdhury, J. 1. This is an application under Sections 397, 398, etc., of the Companies Act, 1956, inter alia, for the appointment of a special officer and/or administrator, injunction restraining respondents Nos. 2-5 to act as directors and for a declaration that the meetings dated May 14, 1976, and December 11, 1976, are illegal, null and void and of no effect and for other reliefs.2. This application is really one in the series of applications which are the outcome of family disputes of the Mittals who are controlling a large number of companies and the respondent-company being the Universal Wires Ltd. is one of them. Petitioner No. 1, Mohan Lal Mittal, is the eldest brother. He along, with his son, wife and other stooges and henchmen, who are holding a block of shares in those companies, has constituted one group, and the other is constituted by the other brothers led by Inderson Mittal, Ratan Kumar Mittal, their relatives, henchmen and stooges. In the respondent-compa...
Tag this Judgment!Court : Kolkata
Reported in : AIR1980Cal95,84CWN145
ORDERSabyasachi Mukharji, J. 1. The petitioner in this application is a citizen of India. In his application filed under Article 226 of the Constitution on 3rd of September 1979 he has asked for a rule nisi upon the two respondents to show cause under what authority the respondent no. 1 and his colleagues resolved to advice the President to dissolve the Lok Sabha on 20th of August, 1979 and also a rule nisi upon the respondents to show cause why writ or order or direction in the nature of quo warranto should not be issued calling upon Choudhuri Charan Singh to show cause why he should not be removed from the office of the Prime Minister. The petitioner also prays for an ad interim order of injunction restraining the respondent no. 1 from functioning as the Prime Minister of India till the disposal of the petition. After the application was filed it came up in the list on the 4th of September 1979 and instead of issuing a rule nisi I directed the respondents to file affidavits and the r...
Tag this Judgment!Court : Kolkata
Reported in : 84CWN293,[1980]126ITR831(Cal)
Pratibha Bonnerjea, J.1. The plaintiff along with one Giridharilal Ganatra used to carry on business as brokers in the jute and hessian market, in Calcutta, long prior to 1964.2. In the first week of November 1964, the defendant, through its officer, Mr. J. P. Singh, the Chairman of the Central Board of Direct Taxes, New Delhi, made an announcement in a press conference which was published in the Times of India and the Statesman both dated November 8, 1964, to the effect that the persons who would disclose their concealed income voluntarily would be treated leniently by the defendant in the manner mentioned in the said publication. It was further published that the rate of the reward to those furnishing information about concealed income had been stepped up from 2.5% to a minimum of 7.5% of the extra tax to be realised as a result of such information and in suitable cases the reward might go up to 10%. Similar announcements were published in the Sunday Tribune, Ambala, Hindusthan Times...
Tag this Judgment!Court : Kolkata
Reported in : [1980]50CompCas250(Cal),84CWN463
Manoj Kumar Mukherjee, J. 1. The rule is directed against the order dated June 15, 1979, passed by the learned Chief Metropolitan Magistrate, Calcutta, dropping the proceeding of Case No. C-1718 of 1978 which was initiated on a complaint filed by the petitioner against the two opposite parties for an offence under Section 269(2) read with Section 629A of the Companies Act, 1956. 2. In the complaint it was stated that Bharat Produce Company Ltd., the accused opposite party No. 1, was incorporated as a public limited company on January 15, 1940, under the Indian Companies Act, 1913. Pursuant to a special resolution passed on July 9, 1956, it was converted into a private company. The company was again converted into a public company on or about December 15, 1970, by virtue of the provisions contained in Section 43A of the Companies Act, 1956, and continued to function as such. Sri Subkaran Chhawchharia (accused opposite party No. 2) was appointed as a director of the company on January 6,...
Tag this Judgment!Court : Kolkata
Reported in : [1981]128ITR326(Cal)
C.K. Banerjee, J.1. This appeal is against the judgment and order dated the 22nd September, 1976, passed by the court below discharging the rule and dismissing a writ petition made by the appellant under Article 226 of the Constitution challenging a notice dated 20th March, 1969, under Section 148 of the I.T. Act, 1961, issued by the lTO, 'C' Ward, Companies District-I, Calcutta, the respondent No. 1.2. The appellant, M/s. East Coast Commercial Co. Ltd., is a company. It carries oh business, inter alia, in jute, gunny and shares and also derives income from property, dividends and interest on securities. The income-tax assessment of the appellant for the assessment year 1952-53, the relevant accounting period being from 17th July, 1950, to 29th October, 1951, was completed by C.R. Nair, the then ITO, Companies District-I, Calcutta, on the 29th March, 1957, under Section 23(3) of the Indian I.T. Act, 1922. The appellant had filed its balance-sheet and profit and loss account for the sai...
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