Kolkata Court March 1936 Judgments
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P. C. Mallick and D. C. Aich, in Re.
Court: Kolkata
Decided on: Mar-03-1936
Reported in: [1936]4ITR369(Cal)
DERBYSHIRE, C.J. - This is a Reference under Section 66 (1) and 66 (2) of the Indian Income Tax Act, XI of 1922, by the commissioner of Income Tax. The matter arises out of an assessment of tax in the year 1933-34 on the income of the accounting year ending 31st March, 1933, of Messrs. P. C. Mullick and D. C. Aich who are the executors of the estate of Akshoy Kumar Ghose and are the assessees here.The facts are set out in the Reference itself. Akshoy Kumar Ghose died in October 1931. Under his will Akshoy directed in paragraph 1 :-'After my death if I have any debts my said executors (executors) and trustees shall pay up the same out of the income of my property and on the occasion of my Addya Shradh they shall pay Rs. 10,000, ten thousand Rupees, out of the income of my property for expenses in connection with the Addya Shradh to the person who will be entitled to perform the Sradh'.In paragraph 2 he directed :-'My said executors and trustees shall pay out of the income of my property...
Emperor Vs. ArajaddIn Molla
Court: Kolkata
Decided on: Mar-03-1936
Reported in: 165Ind.Cas.196
Cunliffe, J.1. On the evening of August 22. last year, a particularly revolting murder took place near a village in the District of Bogra. The victim of this murder was a man of the name of Oli Mahmud Mandal. He was first badly hacked about the body and in addition to that, he was decapitated. The medical evidence showed that on the whole, the examining officer was of the opinion that this cutting of the head took place when he was still alive. I mention that to show the extreme brutality of this crime. His headless body was found in a brinjal field close to his village. Subsequently, the appellant Arajaddin Molla together with two other men were arrested. They were put on their trial before the Sessions Judge of Pabna and Bogra with a jury. The result of that trial was that the appellant was convicted and sentenced to death but his two companions were acquitted for, what I gather was want of proper evidence.2. The basis of the prosecution case against the appellant was the confession ...
Suprabhat Chandra and ors. Vs. Bhupati Bhusan Mandal and ors.
Court: Kolkata
Decided on: Mar-02-1936
Reported in: AIR1936Cal307,165Ind.Cas.294
1. This appeal arises out of a suit for recovery of arrears of rent and for enhancement of rent under Section 30 (b), Ben. Ten. Act. The material defences to the suit were: (1) that the arrears were paid and (2) that the claim for enhancement was not maintainable in the civil Court. The Courts below have decreed the claim for arrears of rent but have disallowed the claim for enhancement. Hence this second appeal by the landlords. The only point for determination is whether the plaintiffs are entitled to have the rent of the holding enhanced under Section 30 (b), Ben. Ten. Act. It appears that the landlords instituted proceedings under Section 105, Ben. Ten. Act, before the Revenue Officer some time in 1928. The claim for enhancement of rent of the holding under Section 30 (b) of the Act was the subject-matter of this application. On 26th February 1929, when this application was pending before the Revenue Officer, the Bengal Tenancy Amendment Act of 1928 came into force. It was withdraw...
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