Kolkata Court February 1937 Judgments
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In the Mattr of Vs. G. Every.
Court: Kolkata
Decided on: Feb-18-1937
Reported in: [1937]5ITR216(Cal)
COSTELLO, J. - The point when arises for our consideration in this m atter is a short one and is contained in the question submitted to us by the Commissioner of Income Tax, Assam, as appearing in paragraph (4) of his statement of the case. It is this :'In the facts and circumstances as stated above, can commission earned by the assessee in British India for services rendered in British India as an employee there, but actually received by him in the United Kingdom, while on leave be held to have accrued or arisen in British India within the meaning of Section 4(1) of the Indian Incom e tax Act (Act XI of 1922) ?'. The facts and the circumstances referr ed to in the question are briefly these. The assessee Mr. V. G. Every is an employee of the Pathini Tea Co., Ltd. which is a joint stock company incorporated under the English Companies Act having its registered office at No. 14, Fenchurch Street in the City of London. Mr. Every is employed by the company under the terms of an a greement...
Patel Bhagubhai Ranchhodas Vs. Bai Arvinda
Court: Kolkata
Decided on: Feb-12-1937
Reported in: AIR1937Cal334,173Ind.Cas.915
ORDERD.N. Mitter, J.1. This rule was issued on the District Magistrate of 24-Parganas and on the opposite party to show cause why an order for maintenance obtained at the instance of the opposite party should not be set aside in circumstances to be detailed hereafter. It appears that the opposite party Bai Arvinda was married to the petitioner in the year 1924 at Ahmedabad. Both the husband and the wife were natives of Bombay. After the marriage they lived together, it is said, till 1927 when the opposite party, misled by her paternal relations, elected to live with them and refused to join her husband in spite of several serious attempts made by him in that behalf. On 16th August 1932 the petitioner filed a suit for restitution of conjugal rights. On 1st March 1933 the wife Bai Arvinda put in a petition before the Police Magistrate of Alipore for maintenance under Section 488, Criminal P.C. On 5th August of the same year that petition was allowed and the petitioner before me was direc...
Lakshmi Narayan Sinha and ors. Vs. Gostha Raman Sinha
Court: Kolkata
Decided on: Feb-12-1937
Reported in: AIR1937Cal327,173Ind.Cas.888
R.C. Mitter, J.1. The plaintiffs, who are the appellants before us, instituted the suit for a declaration that they are the shebaits of the deity Radhagovinda Deb Thakur, and for khas possession and mesne profits of the properties which are admittedly the endowed properties of the said deity. Their right to the last mentioned reliefs depend entirely upon the validity of their claim to the office of Shebaitship. They base their claim to the said office as being the nearest agnates of Ganesh Singh and so entitled thereto on the basis of a will executed by the said Ganesh Singh on 23rd Falgoon 1285 corresponding to 6th March 1879. Ganesh Singh died childless shortly after the execution of the said will which was duly probated by his widow Raj Kumari. It is the common case of both the parties that in pursuance of the provisions contained in the said will Raj Kumari consecrated the idol and orally dedicated the properties to its Sheba shortly after her husband's death, but the formal arparn...
Narattam Dey and ors. Vs. Debendra Lal Khan
Court: Kolkata
Decided on: Feb-12-1937
Reported in: AIR1937Cal343,173Ind.Cas.439
1. These two appeals arise out of a suit for khas possession of certain lands described in Schs. Ka and Kha of the plaint on declaration of the plaintiffs' title thereto. S.A. 1417 relates to the lands of Sch. Ka. This appeal is not pressed and is therefore dismissed without costs. The subject matter of S.A. 1416 is the land mentioned in Sch. Kha of the plaint. The plaintiffs' case, so far as the land of Sch. Kha is concerned, briefly stated, is as follows:2. They are the proprietors of Touzi No. 3070 of the Midnapur Collectorate. Village Brindaban Chawk appertains to this touzi. The lands in suit were Chowkidari Chakran lands of this village. They were resumed by Government in Misc, Case No. 28 of 1917-18 along with other lands and were transferred to the plaintiffs by an order of the Collector of Midnapore, dated 23rd January 1920, under Section 50, Village Chowkidari Act (Bengal Act 6 of 1870). The said order of the Collector was communicated to them on 8th March 1920. Thereafter th...
Rai Kiron Chandra Boy Bahadur and ors. Vs. Sudhansu Sekhar Banerjee an ...
Court: Kolkata
Decided on: Feb-12-1937
Reported in: AIR1937Cal352
Derbyshire, C.J.1. These are four appeals under Section 15, Letters Patent, from a decision of Edgley, J., wherein he reversed the judgments and set aside the decrees which had been granted in the first instance in the Court of the Second Munsiff of Jhenidah and on appeal in the Court of the Additional District Judge of Jessore. The claim is made under the Cess Act of 1880, which is an Act passed and designed to secure that certain public works shall be carried out, and to pay for them certain moneys shall be collected from the owners of immovable property in the area concerned. The general scheme of the Act is that the land in the area shall be valued and shall contribute the rate or cess in proportion to the value so ascertained. The process of valuation of the land and collection of the cess is not an easy one and for that purpose the Act in a general way provides that certain lands which are rent-free and small in area shall be deemed to be comprised within larger estates and that ...
Ekabbar Mondal and anr. Vs. Emperor
Court: Kolkata
Decided on: Feb-12-1937
Reported in: AIR1937Cal756
Cunliffe, J.1. These two appeals arise out of a poisoning case which was tried before a Judge and a jury at Bogra. There were six persons on their trial before the Court; one of them by name Ekabbar Mondal was on his trial for murder and conspiracy to murder; the remainder were merely on their trial for conspiracy to murder. And it may be noted that one of those who were charged with conspiracy alone was a woman. The result of the trial was that accused 3, who is appellant 1 here, was convicted both of murder and conspiracy to murder, and accused 1, who is appellant 2 here, was convicted of conspiracy to murder. The remainder were acquitted. Both appellants 1 and 2 were sentenced to transportation for life.2. It may be observed that the procedure adopted by the learned Judge in handling the case, quite apart from the materials contained in his summing up, was a faulty one. The verdicts which were given in the individual cases were all the verdicts of the jury. It was in accordance with...
Sailendra Nath Singha and anr. Vs. Keshab Chandra Choudhury
Court: Kolkata
Decided on: Feb-11-1937
Reported in: AIR1937Cal347
D.N. Mitter, J.1. This is an appeal by the plaintiff under Section 15, Letters Patent, against the decision of Manmatha Nath Mukerji, J., by which his suit for recovery of a certain sum of money on a personal covenant contained in a deed purporting to be a mortgage deed has been dismissed. It is not necessary to state the facts as they have been stated with sufficient fulness in the judgment of Mukerji, J. The question of law which falls for determination in this Letters Patent appeal is one which concerns limitation. It appears that the suit which was instituted by the plaintiff was one in which he sought for a decree for sale upon a mortgage bond. The mortgage bond is dated 2nd Pous 1327 B.S. corresponding to December 1920. It contained a personal covenant to pay the consideration money on the mortgage. It has been found by the Court of first instance which finding has not been displaced by Mukerji, J.-that the registration of the mortgage deed was obtained by fraud seeing that it wa...
National Mortgage and Agency Co. of New Zealand Vs. Inland Revenue Com ...
Court: Kolkata
Decided on: Feb-11-1937
Reported in: [1938]6ITR74(Cal)
The judgment of Lord Wright, M. R., was read by Romer, L.J. - I have read the judgments prepared and about to be delivered by my brethren Romer, L.J., and Greene, L.J. I am so fully in agreement with these judgments in every respect, both as regards reasoning and conclusions, that it is a work of supererogation to add any observations of my own. But I may perhaps say that as I read the sub-section the protean and ambiguous word 'income' as there used means the figure of income or part of income as assessed for tax purpose in either jurisdiction. The income or part of income, that is, the figure so assessed, is that on which the person has paid or become liable to pay tax within the words of the section, in the United Kingdom and in the Dominion respectively. Once it is established, on the principle expounded by my brethern, that the same part of income is assessed in the Dominion as that assessed in the United Kingdom 'double taxation' is pro tanto established, on the basis of and to t...
Chairman, Midnapore District Board Vs. Monmotha Nath Mondal and ors.
Court: Kolkata
Decided on: Feb-10-1937
Reported in: AIR1937Cal289
Mukherji, J.1. The Chairman of the District Board of 24-Parganas and the Chairman of the District Board of Midnapore are the respondents in this appeal. The plaintiffs are proprietors of two plots of Garlai Khas Patit (unculturable waste) being C.S. Plots Nos. 122 and 137 of Mauzah Kagdwip appertaining to their Tauzi No. 2732 of the 24-Parganas Collectorate. This title of the plaintiffs is not denied by the defendants; but the latter claim the right to discharge their passengers and cargo of their ferry boats on the said lands. The plaintiffs prayed in this suit for an injunction restraining the defendants from exercising that right. The Courts below have dismissed the suit. Hence this appeal.2. C.S. Plot No. 23 of Mauzah Kagdwip is a District Board Road, with a breadth, it is said, of 8 ft. Until about the year 1931 the ferry boats used to land their passengers and cargo at the mouth of that plot, close to the river: that is the plaintiffs' case. Their case also is that since then thi...
Sahedali Mirdha and ors. Vs. Emperor
Court: Kolkata
Decided on: Feb-10-1937
Reported in: AIR1937Cal309
Henderson, J.1. The appellants have been convicted of rioting; one of them, in addition, has also been convicted under Section 326, another under Section 325 and another under Section 324, I.P.C. The case was a very ordinary one. The rioting was owing to one of those disputes over land which so frequently happen in the district of Faridpur. In view of the order, which we propose to make, it is not necessary to go into the facts of the case in any detail. P.W. 10, Imendi Choukidar, arrived at the thana and reported the occurrence to P.W. 21, the Sub-Inspector of Police. That officer did not record the statement of the Choukidar in writing. Later on another witness named Sukur, P.W. 1, also arrived at the thana. His statement which was recorded in writing was regarded by the prosecution as the first information report and was allowed to go in full before the jury. It has, therefore, been contended that this statement was inadmissible in evidence in view of the provisions of Section 162, ...
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