Kolkata Court February 1933 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Anglo-persian Oil Co. (India), Ltd. Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: Feb-08-1933
Reported in: [1933]1ITR129(Cal)
RANKIN, C.J. - The assessees are the Anglo-Persian Oil Company (India), Limited, a company incorporated in England. They have since 1921 carried on in India the business of selling fuel oil and other products through selling agents paid by commission on sales. Until 1928, the selling agents were Messrs. Shaw Wallace and Company but in that year the assessees determined this agency and a new company called the 'Burma Shell Oil Storage and Distributing Company of India' became the selling agents of the assesses. Pursuant to certain verbal negotiations, the assessees in August 1928, paid to Messrs. Shaw Wallace & Co., the sum of Rs. 3,25,000 as compensation for the loss of their office as agents to the assessees.The payment made in 1928 came to be considered by the Income Tax authorities when dealing with assessments for the year 1929-30. In that year of assessment, the present assessees - the Anglo Persian Oil Company (India), Ltd. -put forward the payment as a permissible deduction from...
Soleman Bibi Vs. E.i. Ry.
Court: Kolkata
Decided on: Feb-07-1933
Reported in: AIR1933Cal358a
Ameer Ali, J.1. This is a reference under Section 27, Workmen's Compensation Act, by the Commissioner for Bengal. The question referred is as to the meaning of the expression 'unmarried daughter' in Section 2(1)(d) of the Act. The applicant is the daughter of the deceased workman; she is a widow and it is not disputed that she lived with and was maintained by her father daring widowhood for about eight years. She was at the date of the death of her father his only relative. Before the Commissioner the applicant relied upon the case of Moti Bai v. N.W. By. A I R 1932 Lah 1 in which it was held that the expression 'unmarried sister' included widowed sister. The learned Commissioner had certain doubts as to the correctness of that decision and at the request of both parties to the proceeding he has referred the question to this Court in a careful and well-considered letter of reference dated 20th July 1932. The Commissioner's two main reasons for questioning the correctness of the decisio...
Amar Chand Vs. Emperor
Court: Kolkata
Decided on: Feb-07-1933
Reported in: AIR1933Cal364
Rankin, C.J.1. In this case the appellant together with a number of other persons was tried before a Special Judge under Ordinance 10 of 1932. The charges were really three-conspiracy to murder, abetment of attempt to murder and harbouring a person who had taken part in an attempt to murder, the latter charge being laid under Section 212, I.P.C. The appellant was acquitted by the Special Judge on the first two charges but he was convicted of the offence under Section 212 and sentenced to two years' rigorous imprisonment. The evidence upon which the appellant has been in the end convicted of the offence of harbouring is very short and simple. It consists really, as the Special Judge puts the matter of the judicial confession of the accused himself coupled with corroboration in a letter found in the room in which the accused was arrested and alleged to be in his handwriting, At the hearing of this appeal two contentions were raised upon which I shall say something first. The first conten...
Kedar Nath Ojha Vs. Kshiroda Dassya
Court: Kolkata
Decided on: Feb-07-1933
Reported in: AIR1933Cal680
Mitter, J.1. This is an appeal on behalf of the decree-holder auction-purchaser and arises out of certain proceedings purported to have been made under Order 21, Rule 100, Civil P.C. A preliminary objection has been taken to the hearing of this appeal on the ground that no second appeal lies to this Court as this is not a matter which comes under Section 47, Civil P.C. The answer to this preliminary objection is furnished by a recent decision of this Court in the Full Bench case of Kailash Ch. Tarafdar v. Gopal Chandra AIR 1926 Cal 798 in which it has been laid down that where a question of delivery of possession is raised between the parties to the suit, the auction-purchaser decree-holder on the one hand and the judgment-debtor on the other, the matter comes under Section 47. The preliminary objection must therefore be overruled. In order to appreciate the points in controversy in the present appeal it is necessary to state a few facts. Defendants 1, 2 and 3 had mortgaged the dispute...
Golam Nabi Mridha Vs. Mafijaddi and ors.
Court: Kolkata
Decided on: Feb-07-1933
Reported in: AIR1933Cal775,150Ind.Cas.260
Mukerji, J.1. These two appeals arise out of two suits which were instituted by the plaintiff to eject the defendants on the allegation that they hold the land as under-raiyats and the periods of their leases have expired. The alleged under-raiyati holdings consist of two-thirds and one-third shares of the land of a holding which belonged to one Amjad Ali Mridha under a purchase made by him in 1322. In 1324 Amjad Ali granted the two under-raiyatis for a period of nine years. In 1332 the plaintiff purchased the interest of the heirs of Amjad Ali. The suits were dismissed by the Munsif and his decision has been affirmed on appeal by the Subordinate Judge. The plaintiff has then preferred these appeals. The controversy in these appeals relates to the question of merger, which was the main plank in the case for the defence and which arises in this way Amjad Ali had, at the date of his purchase of the raiyati in 1322, a share in the, howla to which the raiyati was subordinate. It was conten...
Akhil Chandra Dutta Vs. Ramani Ranjan Dutta and ors.
Court: Kolkata
Decided on: Feb-07-1933
Reported in: AIR1933Cal824,147Ind.Cas.481
Mallik, J.1. These four appeals were heard together as had been the four suits from which they arise. The suits were for recovery of arrears of rent, brought by some cosharer landlords, the plaintiffs, on the allegation that they had an eight anna interest while the cosharer landlord, defendant Akhil, had the remaining eight anna share. The allegation also was that although the cosharer landlord Akhil had been asked to join the plaintiffs as a co-plaintiff, he declined to do so. The plaintiffs' claim in all the four suits was resisted by the tenants-defendants whose defence was that the plaintiffs were not their landlords, that Akhil was the sixteen anna landlord and that they had paid all their dues to Akhil. Akhil supported the tenants in this defence of theirs. The Courts below decreed the plaintiff's suits, the lower appellate Court holding that the karsha within which the holdings in suits lay, belonged both to Mahim, the of the plaintiffs, and Akhil. Akhil has appealed to this Co...
Hafiz Mahammad Fateh Nasib Vs. AminuddIn and ors.
Court: Kolkata
Decided on: Feb-07-1933
Reported in: AIR1934Cal25,147Ind.Cas.1186
Mallik, J.1. This Rule is directed against an order made by the learned First Subordinate Judge of the 24-Parganas on 16th August 1932. whereby he rejected an application of the petitioner plaintiff, for permission to continue a suit instituted by him in the ordinary way, in forma pauperis. What happened in the case was this: the petitioner brought a suit against the opposite parties for recovery of some property on the allegation that it was a part of a wakf estate of which he, the petitioner, was the Mutwalli. The suit was valued by him at Rs. 5,100 and the plaintiff petitioner paid advalorem court-fees on that sum. The defendants opposite parties pleaded inter alia that the property in suit had been under-valued. The question of valuation was heard by the learned Subordinate Judge on 6th July 1932 and the orders were reserved. On 8th July 1932 the petitioner made an application to continue his suit in forma pauperis. On 16th August 1932 the learned Judge refused the petitioner's app...
Mackintosh Burn Ltd. Vs. Shivakali Kumar
Court: Kolkata
Decided on: Feb-06-1933
Reported in: AIR1933Cal668
Ameer Ali, J.1. The application was first made to me on 29th August 1932. It is, in substance, an appeal from an order of the Master setting a proclamation of sale of two premises-40, Taltala Lane and 102, Corporation Street. The Master provided for the sale only of the defendant's beneficial interest in these properties. The plaintiff contended that he was entitled to have the entire interest in the properties sold in execution of his decree against the defendant. The facts that were presented to me on the application were these: In 1926 the plaintiff-company, at the request; of the defendant, carried out extensive repairs to the properties in question. On 10th February 1930 the defendant made part payment. On 18th June 1928 the plaintiff company filed a suit for the balance against the defendant described as a land owner residing at 102, Corporation Street. The defendant was apparently living in these premises. On 10th February 1930 the plaintiff-company obtained a decree for Rs. 19,...
Emperor Vs. Makhan Lal Garodia and anr.
Court: Kolkata
Decided on: Feb-03-1933
Reported in: AIR1933Cal472,145Ind.Cas.365
ORDER1. In this case the learned Sessions Judge of the Assam Valley Districts has referred the case of two persons, Makhan Lal Garodia and DebiDutt (Serangi) alias Kopa Driver, to us under Section 307, Criminal P.C. The accused were tried together with three other persons, namely, Bhuban Bijoy Singh, Sew Prasad Agarwalla and Sew Pujan, in the following circumstances: There is an unmarried girl whom the medical evidence shows to be of about 20 years of age, who at the time of the events in question was living with her brother-in-law Gaziram Kooch in Dibrugarh. There is a Marwari shop keeper in Dibrugarh of the name of Lachiram Agarwalla. It is an admitted fact that Lachiram formed an illicit connexion with the girl Subhadra. It appears that Lachhiram was in the habit at first of visiting Subhadra at Gaziram's house.2. In April or May 1932 according to the prosecution, Makhania, Bhuban Bijoy and his mistress an Assamese Dom named Kusum, visited Gaziram's house and obtained possession of ...
Sadhan Nath Das and ors. Vs. Aghore Nath Das
Court: Kolkata
Decided on: Feb-03-1933
Reported in: AIR1934Cal131
ORDERMUKERJI, J.1. I am of opinion that this application for review ought not to succeed. It raises a point which was never put forward by the petitioners either in this Court at the hearing of the appeal before me or in any of the Courts below. The point which they now seek to put forward arises in this way. The suit was one for ejecting the petitioners from a plot of homestead land. The question which was canvassed as being of prime importance in all the Courts up to the decision which is now sought to be reviewed was whether the defendants tenancy was governed by the Transfer of Property Act or by the Bengal Tenancy Act. Various contentions were put forward in support of the position that it was the Bengal Tenancy Act, that applies to the tenancy and this position was sought to be reputed upon various grounds: res judicata and things of that sort. It has been found by this Court in the judgment which is sought to be reviewed that there is nothing which would justify a decision to th...
- ‹ Prev
- 1
- 2
- 3
- 4
- 6
- Next ›
- Last »