Court : Kolkata
Reported in : 2006(2)CHN88
..... the hon'ble supreme court in the aforesaid decisions relating to complaint makes it clear that a criminal proceeding against an accused in the initial stage can be quashed only, if on the face of the complaint and the papers and documents accompanying the same, no offence has been constituted and no case has been made out against the accused ..... /third week of april, 1999 the first accused had begun planning and designing to mislead pdb into signing documents and papers which would have the effect of misappropriating and vesting the properties which were dedicated to public charitable institutions. ..... . during trial the account books, audit reports, balance sheet and other papers of the abovestated three charitable institutions may be produced before the trial court along with account book, ..... 19.8.92 affirmed by pdb lying at page 473 in volume 3 of the paper book shows that she claimed whole property as her own. ..... to use wheel chair and had no mental capacity to go through papers and documents or to read the contents of documents ..... she had to move in a wheel chair while on travel and during such ill-health she was mentally upset and it was her practice at that time to sign papers and documents without reading contents thereof. ..... hon'ble supreme court laid down the principles by observing that, 'it is, therefore, manifestly clear that proceeding against an accused in the initial stages can be quashed only if on the face of the complaint or the papers accompanying the same, no offence is constituted .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)85ITD133(Kol.)
..... since papyrus paper limited had already gone under board for industrial and financial reconstruction, the loan must be considered as having become unrealisable. ..... the assessee has claimed that there was an agreement between the appellant and s/sri sanjiv taneja and vijay kumar surana, copy of the same is placed in the paper book. ..... papyrus paper limited whatever might have been the ultimate intention behind the loan. ..... papyrus paper limited. ..... the assessing officer discusses in this connection that the past records show that the papyrus paper ltd. ..... papyrus paper ltd. ..... papyrus papers ltd. ..... (10) for that learned commissioner (appeals) was wrong in holding that irrecoverable money from papyrus papers ltd. ..... papyrus papers ltd. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1969Cal180
..... learned counsel for the petitioner, has argued that by the document of the 29th july, 1964, the appellant was appointed secretary to the central government for a period of sixmonths in the first instance (page 53 of the paper book): it is common case that he joined his post on the forenoon of the 30th july, 1964: on the 31st july, 1964, there was a notification in the gazette of india stating that the appellant had been ..... this appeal my attention has not been drawn to any rule made by the president showing that a resolution of the home ministry signed or authenticated by its joint secretary and establishment officer (vide page 484 of the paper book), would be treated as an executive action of the government of india 'expressed to be taken in the name of the president'. ..... moreover, the document in question at page 484 of the paper book does not say that it is a rule made either under article 77 or under the proviso to article 309 of the constitution or under section 3 of the all india services act, ..... instant case the appointments committee took the decision to appoint the petitioner as secretary to the department of special security for six months in the first instance on the 29th july, 1964 (vide page 53 of the paper book). ..... aforesaid documents of appointment have to be adjudged in the light of article 314 of the constitution; rule 56 (f) of the fundamental rules, and clause 7 in part-ii of the home ministry's resolution of the 17th october, 1957 at page 487 of the paper book. 18. .....
Tag this Judgment!Court : Kolkata
Reported in : 2008(3)CHN857
..... 13 wrote on a plain white paper that priyanka was being taken by him to her parents for seven days. ..... certain stamp papers containing statements were placed before riz by the respondent no. ..... 2 and his uncles were allowed to peruse the contents of the stamp papers. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal110,1970CriLJ332
..... this was also described by the prosecution to be a paper transaction. ..... 13 and 34 and it was merely a paper transaction. .....
Tag this Judgment!Court : Kolkata
Reported in : 1992(62)ELT501(Cal)
..... which could be said to have been good and fit for consumption, is a matter which could only be decided at the time of entry of goods by experts on chemical analysis or examination but at this stage this could not be decided on papers when the goods have been imported in march, 1985 and exported in december, 1985.1 do not know how an analysis could be made at this stage to find out what was the nature of the goods at the time ..... of vegetable matter from which most of the water has been extracted by pressure, a cellulosic material prepared by chemical or mechanical means chiefly from wood but also from rags and other materials and used in making paper and cellulose products. .....
Tag this Judgment!Court : Kolkata
Reported in : 16Ind.Cas.257
..... most important are parts of green-wrapper which had been attached to a box of bley's revolver cartridges, part of a wrapper which was apparently the wrapper of the parcel of books sent from calcutta and some pieces of paper which formed part of the village notes which were one of the official documents of the dacca samity and a 'leaflet' referring to the establishment of central samities.65. ..... shop where these articles were found was quite close to the samity premises and that the fact that the grocer had been using them as odd scraps of paper for the purpose of jotting down items of account on them, as it appears from an inspection of them, shows that they: were not papers given him by any person to take care of with other articles, but justifies the inference that they were odd pieces ..... the argument addressed to us is that when they had been removed from the house, it would have been open to any evil disposed person to go in and appropriate these papers, and then, if they could be conveyed to the boat, an evidence could be fabricated which would connect the samity with the outrage. ..... then, again, there is another observation to be made that if any person had been wicked enough to have put these papers in the boat for the purpose of implicating the samity, one would expect him to fill up the blank space with the name of the naria village and with such particulars as to indicate that the document .....
Tag this Judgment!Court : Kolkata
Reported in : 48Ind.Cas.561
..... further stated that ten or twelve years before, his brother kader buksh had, 'for some politic reasons,' substituted the name of muhammad ibrahim in the place of his own name in the papers and accounts of the firm and on declaration that muhammad ibrahim was the owner of his share of capital got the credit and debit entries in respect of capital, profit and loss made ..... grant aforesaid all the three sons of the haji saheb aforesaid are holding and possessing all the properties as proprietors and it is their names which have been registered in the sarkari papers* * * our brothers aforesaid are in every way proprietors of all the same.clause the third: we the declarants do in every way confirm and admit the oral gift and ..... in respect of capital, profit, loss, etc, made in the name of shaikh muhammad ibrahim aforesaid in the papers of the shop, so that the credit and debit entries in respect of capital and profit, loss, etc, of the com-mission agency firm in calcutta are up to this time made in the name ..... deceased brother shaikh kader bux owing to its being considered advisable (literally by reason of some advisability) substituted the name of his son shaikh muhammad ibrahim in the place of his own name in the papers of the said shop, such as books, accounts, etc, and having also declared his son shaikh muhammad ibrahim to be the owner of his share of capital, got the credit and debit entries .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1965Cal570
p.b. mukharji, j. 1. gods in india are criticised as tax-dodgers because they are for the first time claiming immunity from income-tax in this reference. to soften this heresy the real culprits are said to be their human viceregents, the shebaits.2. hindu law of religious endowments, de-buttar, theology, metaphysics, the 'shastras', the vedas, the upanishads have all mixed inextricably with the income-tax act to produce this reference at the instance of the commissioner of income-tax, calcutta under section 66(1) of the act raising a fundamental question of large and far-reaching public interest, namely:'whether on the facts and in the circumstances of the case, the assessments on the deities through the shebaits under the provisions of section 41 of the indian income-tax act were in accordance with law?' 3. numerous decisions, 'shastras' and text books have been cited at the bar for and against this contention. strangely enough no reported case seems to have directly decided the points raised and asked on this reference, although there are many incidental observations on these and cognate points, all of which are not easily reconcilable. before noticing the varieties of these decisions and authorities and trying to plumb the depth of the complexity of the problem it will be desirable to have first the facts which give rise to this question.4. the tribunal consolidated 5 appeals in this connection us they all raise the identical issue. they are in respect of the assessment of .....
Tag this Judgment!Court : Kolkata
Reported in : [1975]99ITR296(Cal)
..... in such circumstances how can it be said that the assessee has disclosed all the primary material facts what he has done is to disclose certain spurious papers, and particulars regarding certain transactions which were themselves not facts. ..... we directed a copy of the said report to be filed as an exhibit to this proceeding and a supplementary paper book should be filed containing the aforesaid document. ..... the expenses that were allowed appear from page 13 of the paper book and include one item of rs. ..... it appears from the paper book of the income-tax reference no. ..... they are mere papers fabricated to give the false appearance of certain monetary transactions which never took place. ..... a complete list of the creditors to whom interest had been paid on account of loans taken from them appears from pages 15 to 16 of the paper book. ..... (paper book--page 61, lines 20 to 22). ..... (ii) a paper book of income-tax reference no. .....
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