Court : Kolkata
Reported in : AIR1964Cal399,68CWN84,[1964]53ITR717(Cal)
A.C. Sen, J.1. The present appeal is directed against an order -dated 10th of February, 1961 passed by Hon'ble Mr. Justice D. N. Sinha on an application by the appellant under Article 228 of the Constitution asking for a Rule on the respondent to show cause why a writ in the nature of certiorari should not be issued, commanding the said respondent to certify and return to it is Court the records relating to the order complained of. Sinha, J. by the sail order dated 10th of February, 1961 discharged the Rule issued by Mitter, J. on the said application under Article 229 on the 24th of March, 1960.2. The facts of the case are as follows: The appellant before us is a firm carrying on business under the name of Sugan Chand Saraogi at 68A, Nalini Sett Road, Calcutta. From the deed of partner. ship being annexure A to the original petition under Article 226 it transpires that the business of the partnership is to act as brokers in jute only, but the partners may by mutual consent embark upon...
Tag this Judgment!Court : Kolkata
Reported in : AIR1981Cal118,85CWN296
M.M. Dutt, J.1. This appeal arises out of the judgment of Basak, J. discharging the Rule Nisi obtained by the appellant Sm. Mayabati Halder on her application under Article 226 of the Constitution.2. Ranjit Kumar Nandy, the husband of the respondent No. 2 Sm. Aparna Nandy, was a tenant of two rooms of premises No. 51/B, Mohim Halder Street, Calcutta. On February 10, 1969, the said Ranjit Kumar Nandy filed a petition of complaint under Section 31 of the West Bengal Premises Tenancy Act, 1956 before the Rent Controller, Calcutta alleging inter alia that his landlady, the said Sm. Mayabati Halder had wilfully stopped the supply of tap water to the said premises by cutting and rendering unserviceable the water connection and hadtotally blocked and dosed the drain used for the purpose of outflow of garbage water from inside the said premises. The said application was registered as R. C. Case No. 71 of 1969. The appellant entered appearance in the proceeding started on the said petition of c...
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal140
ORDERD.N. Sinha, J. 1. The facts in this case are shortly as follows : Shree Bajrang Jute Mills Ltd. (hereinafter referred to as the 'buyer') and Messrs. Fulchand Kanhaiyalal (hereinafter referred to as the 'seller') entered into a contract, dated the 5th August 1960 (No. 119) by which the petitioner agreed to buy and the respondent No. 1 agreed to sell to the petitioner, 510 bales of N.C. Cuttings weighing 92534.40 Kilos, at the rate of Rs. 57/32 nP. per hundred Kilos or Rs. 104 per bale, on terms and conditions recorded in a Bought Note passed by the broker, Gopiram Jalan, the respondent No. 2, a copy whereof is annexed to the petition and marked with the letter 'A'. The contract stipulated that shipment was to be during November 1960 Import Licence and letter of authority in favour of the seller to be furnished by the Buyer. It contained the usual arbitration clause by the Bengal Chamber of Commerce. The contract further incorporated the terms and conditions for a transferable Speci...
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal387
Lahiri, C.J. 1. This appeal raises two important questions about the immunity of a foreign Sovereign State from the civil process of the Courts of our country. The plaintiff respondent instituted a suit for recovery of a sum of Rs. 6,07,346/- as damages for breach of a contract for the supply of tea by the plaintiff. There are two defendants in the suit; the first defendant is the United Arab Republic and the second defendant is the Ministry of Economy, Supplies and Importation Department which is a department ot the first defendant and which according to the plaintiff, entered into the contract on behalf of both. Both the defendants entered appearance in the suit through the Vice Consul in charge of the Consulate General of the United Arab Republic in Calcutta and took out a Master's Summons for an order, inter alia, that the plaint be rejected and/or taken off the file. In the petition in support of the Summons it is stated that the first defendant came into existence as a result of ...
Tag this Judgment!Court : Kolkata
Reported in : [1978]114ITR565(Cal)
Sabyasachi Mukharji, J. 1. The assessee is a resident company. This reference relates to the question of computation of capital for the super profits tax assessment for the assessment year 1963-64, accounting year of which ended off 30th April, 1962. The assessee filed a return disclosing the chargeable profits at Rs. 37,02,218. While computing the capital base for the purpose of super profits tax, the assessee claimed that the following items should be included in the capital of the company :Rs.1.Provision for P.I. Bonus1,02,2002.Provision for bonus39,40,0003.Provision for gratuity11,21,7424.Provision for interest4,20,4825.Provision for taxation68,56,0956.Works reconstruction reserve99,75,0007.Taxation contingency reserve35,00,0008.Salom project reserve80,00,0009.Niwar project reserve21,00,0002. The Super Profits Tax Officer observed that it was clear that the first five items had been set apart for specific purposes already known. He, therefore, held that each of the above items were...
Tag this Judgment!Court : Kolkata
Reported in : 1998(60)ECC518
Mukul Gopal Mukherji, J.1. The present writ application praying inter alia for a writ in the nature of Habeas Corpus for securing the release of the petitioner's son Govardhan Das Bhaiya, the detenu arrested on January 11, 1995 on the strength of an order of detention bearing No. 673/2/95-Cus. VIII dated 5.1.95 passed by the Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. The writ application seeks a declaration to the effect that the impugned order of detention is ultra vires to the Constitution of India and/or the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act and as such being illegal and invalid, is liable to be quashed. The writ application further seeks an order upon the respondent authorities including the Superintendent Presidency Jail to set at liberty the detenu Govardhan Das Bhaiya forthwith.2. The or...
Tag this Judgment!Court : Kolkata
Reported in : [1970]26STC141(Cal)
P.B. Mukharji, Actg. C.J.1. This is a complex and interesting case of reference to the High Court under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941. The following question is set out in the statement of case for a decision by this court :-Whether on the facts and circumstances of the case proceeds of the sales made through the canteen run by the petitioner for the benefit of its employees should form any part of the petitioner's turnover?2. The facts lie within a small compass. The name of the dealer is Fort Gloster Industries Limited of 21 Strand Road, Calcutta. It is a registered dealer under the Bengal Finance (Sales Tax) Act. The company has to run under statutory obligation a canteen for the benefit of its workers under Section 46 of the Factories Act, 1948. The dealer included in its gross turnover the sum of Rs. 46,258 as canteen sales for the assessment for the period ending 31st March, 1957. Out of this sum he claimed exemption for the sum of Rs. 15,426 under Sec...
Tag this Judgment!Court : Kolkata
ANJIB BANERJEE, J. The preliminary objection raised by the respondent, a commercial arm of the Canadian government, as to the authority of any Indian court to receive a challenge to an arbitral award passed in a reference conducted beyond the territorial limits of this country, brings to the fore a vexed issue that appears to have been variously answered by courts in the country. For the purpose of the point of demurer it is only necessary to recognize some admitted facts. The parties entered into an agreement sometime in the year 1989 for the respondent to set up a coal extracting facility for the petitioner in the Rajmahal area in the state of Jharkhand. The parties are agreed that the agreement was to be governed by the laws in force in India; that the dispute-resolution mechanism envisaged thereunder was of arbitration; and, that the arbitration was to take place under the rules of the International Chamber of Commerce (ICC) with the place of the arbitration in Geneva, Switzerland....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(15)LC211Tri(Kol.)kata
2. Shri Saraf also submitted a written note about his oral submissions which was taken on record along with other documents submitted by him.3. Shri Jain representing the department submitted that he relies on the Board's order and the contents that the Board's finding is correct.It was his submission that the Board has held the Collector's finding regarding Indian origin of the goods as correct as the Collector had based his finding on the opinion of the NAFED Agmark authorities. It was his submission that the Collector was justified in placing reliance on the opinion of these organisations. He would, therefore, request that the Board's order may be upheld.4. The learned barrister reiterated that the Board's order and the Collector's order may be set aside as the action was illegal ab initio and the Collector had no power to stop export and the goods were not liable to confiscation and they were not liable to any fine or penalty.He emphasised that they had followed the prescribed law...
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal152
Bose, C.J.1. This is an appeal from an order of Banerjee J, dated the 7th June, 1962 summarily rejecting an application under Article 226 of the Constitution and refusing to issue a Rule Nisi.2. The appellant carries on business under the name and style of Narayan Timber Works at premises No. 67/23, Strand Road, Calcutta, as the sole proprietor thereof. The business consists, inter alia, in the sale and purchase of various kinds of timber and wood. In October 1961 the appellant entered into a contract with Scindia Steam Navigation Co. Ltd. for the purchase of unserviceable dunnage wood. The importation of dunnage wood was et the material time governed by a notification dated the 22nd October, 1960 issued under the provisions of the Sea. Customs Act, 1878. On 3rd October, 1961 the appellant received from the Scindia Steam Navigation Co. Ltd. respondent No. 4. a letter offering 15 torts of dunnage wood from its steamer 'S. S. Jalakirti'. The steamer S. S. Jalakirti entered the Calcutta P...
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