Kolkata Court March 1936 Judgments
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Chhatrapat Singh Dugar Vs. Kharaj Singh Lachmiram
Court: Kolkata
Decided on: Mar-10-1936
Reported in: AIR1936Cal521
Panckridge, J.1. This application is in the form of an appeal against the order of the learned Master dismissing the application of one Surpat Singh Dugar, for leave to execute an order for costs made by His Majesty in Council against certain minors as representatives of a deceased respondent in the Privy Council proceedings. The learned Master has set out the facts in detail, and has dealt very fully with the questions raised. The salient facts are as follows: one Chhatrapat Singh Dugar, the father of the present applicant, made an unsuccessful attempt to have himself adjudicated an insolvent under the provisions of the Provincial Insolvency Act. Being aggrieved by the refusal of the Courts in India to adjudicate him, he appealed to His Majesty in Council, and on 23rd November 1916, the appeal was allowed, Chhatrapat was adjudicated an insolvent, and an order for costs was made against the respondents generally. Among them was a creditor of Chhatrapat Singh, by name Raja Bijoy Singh D...
Burmah Shell Oil Storage and Distributing Co. of India, Ltd. Vs. Sudha ...
Court: Kolkata
Decided on: Mar-10-1936
Reported in: AIR1936Cal477,166Ind.Cas.402
ORDERJack, J.1. This rule was issued on the District Magistrate of Howrah and the opposite party to show cause why the conviction of the petitioners, namely the Burmah Shell Oil Storage and Distributing Co. of India, Ltd. under Section 492, Calcutta Municipal Act (Act 3 of 1923 as extended to Howrah), and the order sentencing the company to pay a fine of Rs. 375, should not be set aside on the ground that the learned Judge was wrong in holding that the petitioners carried on trade at Howrah because goods were delivered from their storage godown at Howrah. The complaint was made by the License Inspector of the Howrah Municipality to the effect that the accused company was carrying on trade in engine oil, lubricating oil and other kinds of oil at 97/1, Foreshore Road, Howrah, for which they were required to take out a license under Section 175, Municipal Act, for such purpose They were assessed by the Howrah Municipality as liable to pay an annual fee of Rs. 250 in terms of Schedule 6 of...
In the Matter of Charusila Dassi.
Court: Kolkata
Decided on: Mar-10-1936
Reported in: [1937]5ITR1(Cal)
DERBYSHIRE, C.J. - This is a Reference by the Income-tax Commissioner at the instance of the applicant Charusila Dassi, the assessee. The assessees husband Akhoy Commer Ghose died in May 23, 1909, leaving a will of which the assessee in due course obtained letters of administration from the Court, and at all material times she was the administration of her husbands estate under the terms of the will. By the will the assessee was authorized to adopt a son and she did adopt a son who is married and with his wife lives with the assessee. For the year 1930-31 an assessment was made on the estate through the present assessee as the administratrix, the total income being assessed at Rs. 1,25,792. In that assessment the assessee as administratrix claimed that a sum of about Rs. 30,000 shown as family expenses was really the amount spent by her on her own account under the provisions of the will and as such was not the income of the estate. As a matter of form this amount appeared in the accou...
Lakshmi Narayan Sen and Sons, Ltd., in Re.
Court: Kolkata
Decided on: Mar-10-1936
Reported in: [1936]4ITR255(Cal)
COSTELLO, J. - The facts of this case are as follows : The assessee is a private limited Company in which three persons Jogendra Sen, Siddeswar Sen and Bankim Chandra Sen (the latter with his two brothers) each holds 100 shares of the nominal value of Rs. 1,000 per share. These three persons hold all the shares of the Company, the business of which consists of money lending, pawn-broking, the buying and selling of jewellery and is carried on at 62, Chowringhee Road, in this city. The assessment with which we are concerned is for the year 1933-34 and is on the income of the accounting year 1339 B. S. For that year the assessee made a return of income amounting to Rs. 16,222. The assessee was assessed by the Income-tax Officer on a total income of Rs. 37,182. The reason for this was that the income Tax Officer had found in the course of assessment that in the accounts of the Company a sum of Rs. 7,200 per annum, that is to say, Rs. 600 per month was debited as remuneration paid to each o...
Delbar Mandal and ors. Vs. Emperor
Court: Kolkata
Decided on: Mar-10-1936
Reported in: 165Ind.Cas.31
Cunliffe, J.1. The petitioners here, seven in number, were charged with a number of other persons with assault and rioting. Certain of their co-accused were acquitted and the remaining seven, having passed through the lower Appellate Court obtained this Rule from our predecessors of a somewhat limited character. The Bench issued the Rule on grounds Nos. 1 and 2, ground No. 1 being based on the suggestion that there was some impropriety on the part of the trial Court in allowing certain of the prosecution witnesses to be subjected to cross-examination as they had proved hostile. It was argued, I think, that there was no clear indication as to why this was done and that the Judge or Magistrate taking this course must only do so in the exercise of a discretion which is a judicial one.2. As my learned brother pointed out, it was found in the record that before the prosecution witnesses were turned into hostile witnesses and subjected to cross-examination, there had been a number of petitio...
NabIn Chandra Roy and anr. Vs. Rajendra Kumar Nag Choudhury and ors.
Court: Kolkata
Decided on: Mar-04-1936
Reported in: AIR1936Cal302,166Ind.Cas.567
Jack, J.1. This appeal has arisen out of a suit for recovery of rent for the years 1334 to 1338 at the rate of Rs. 16 per annum on the basis of a registered kabuliyat together with damages at the rate of 25 per cent on the rent due. The suit was contested on the ground that the plaintiffs had not put the defendants into possession of the land which was leased to them, and that the plaintiffs were not the sole landlords having only an eight annas share, a fact which was concealed from the defendants at the time when the kabuliyat was executed. The trial Court dismissed the suit on the ground that the defendants had not been put into possession of the land. On appeal, the learned District Judge decreed the suit. The kabuliyat on which the suit is based states that the holding in question which was described therein as 'owned and possessed by me, namely, the lessor, is mourashi right' and the lessee says:I, having applied for taking a permanent patni settlement and you having agreed to gr...
Dr. KasiruddIn Talukdar Vs. Dr. MafizuddIn Ahmed and ors.
Court: Kolkata
Decided on: Mar-04-1936
Reported in: AIR1936Cal295,165Ind.Cas.354
Jack, J.1. This appeal has arisen out of a suit for a declaration that the constitution of the present District Board of Bogra is illegal and ultra vires; that the election of the Chairman was illegal and that they are not entitled to assume office as such. The District Board, as at present constituted, consists of 18 members, 12 elected from the two Local Boards, namely the Wast Bogra Local Board and the West Bogra Local Board, and 6 nominated by the Government. Defendants 1 to 7 were the members from the West Bogra Local Board, defendants 8 to 12 from the East Bogra local Board, and defendants 13 to 18 are nominated members. Defendants 5 to 7 are the nominated members of the West Bogra Local Board and defendants 1 to 4 are the elected members. Defendants 8 to 10 are the elected members, and defendants 11 and 12 are .the nominated members of the East Bogra Local Board. Defendant 18 is the father of defendant 5. The plaintiff is an elected member of the West Bogra Local Board and the p...
Adhar Chandra Mondal Vs. Dolgobinda Das and ors.
Court: Kolkata
Decided on: Mar-04-1936
Reported in: AIR1936Cal663
D.N. Mitter, J.1. The plaintiff whose suit for contribution has been dismissed by the Subordinate Judge of Murshidabad has preferred this appeal. The facts on which his right of contribution is founded lie within a narrow compass and may be briefly stated: Estate No. 199 of the Murshidabad Collectorate belongs to a lady Daibakumari and to the Nawab Bahadoor of Murshidabad in the shares of 12 annas and 4 annas respectively. On 2nd September 1907 the Nawab Bahadoor granted a patni lease in respect of the 4 annas share of his said zemindari to Daibakumari, the proprietor of the 12 annas share. On 29th April 1905 Daibakumari granted a darpatni to Tarini Dhar in respect of 4 annas share of the zemindari. On 9th August 1905 Tarini Dhar created a sepatni in favour of Adhar Chandra Mandal, the plaintiff, of some mouzas comprised in his darpatni and he granted sepatni of the remaining mouzas to defendants 4 to 11. On 20th February 1923, Tarini sold the darpatni interest to Nirod Barani (defenda...
In Re: Amulyadhone Addya and ors.
Court: Kolkata
Decided on: Mar-03-1936
Reported in: AIR1937Cal369
Costello, J.1. The two questions on which we are asked to express our opinion have arisen in connexion with an assessment made in the year 1933-34 on the income of the assessee derived from business in paddy and rice, and in money lending and on income derived from properties assessed under Section 9, Income-tax Act, 11 of 1922, and from ground rents and dividends. There is also an item in the assessment which is described as bustee lands. That was assessed under Section 12, Income-tax Act of 1922. The assessee is a Hindu undivided family governed by the Dayabhaga School of Hindu law; at some date long anterior to the date of the assessment that family had taken a loan from Raja Janki Nath Roy on the security of 1937 C/47 & 48 part of the house property, bustee land, and share in an agricultural estate, certain holdings in stocks and shares and the stock-in-trade of in the paddy and rice business. On a subsequent date the family had borrowed money from the Bhowanipur Banking Corporatio...
In the Matter of Amulyadhan Addy and Others.
Court: Kolkata
Decided on: Mar-03-1936
Reported in: [1936]4ITR164(Cal)
COSTELLO, J. - The two questions on which we are asked to express our opinion have arisen in connection with an assessment made in the year 1933-34 on the income of the assessee derived from business in a paddy and rice, and in money lending; and on income derived from properties assessed under Section 9 of the Indian Income Tax Act, XI of 1922. The assessee a Hindu undivided family governed by the Dayabhag School of Hindu law. At some date long interior to the date of assessment that family had taken a loan from Raja Janaki Nath Roy on the security of part of the House property, busti land, and share in an agricultural estate, certain holdings in stocks and shares and the stock-in-trade in the paddy and rice business. On a subsequent date the family had borrowed money from the Bowanipur Banking Corporation Ltd., on the same security at a rate of interest of 9 per cent. Some time after that certain members of the Hindu undivided family which constitutes the assessee - these members hav...
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