Kolkata Court July 1940 Judgments
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Sm. Anantamoni Dasi W/O Priya Nath Haldar and ors. Vs. Bhola Nath Mann ...
Court: Kolkata
Decided on: Jul-02-1940
Reported in: AIR1941Cal104
Sen, J.1. Two points arise for decision in this appeal viz.,: (1) whether the plaintiff has acquired the right of a raiyat with respect to his homestead by reason of the fact that subsequent to his taking the lease of the homestead he has acquired the right of a raiyat in the contiguous village, and (2) whether the plaintiff's claim that the Bengal Tenancy Act will apply to his tenancy is barred by the doctrine of res judicata inasmuch as a decree passed by the Court of small causes in a previous suit has declared that the tenancy is governed by the Transfer of Property Act. Both these points have been decided in favour of the plaintiff, and the defendants appeal.2. It is now admitted that the land held by the plaintiff under the defendants is homestead land and that it was taken for residential purposes. There is no evidence that at the time the plaintiff held any land in the village or the neighbouring village as a raiyat. The lease of the homestead was taken in 1907. In 1928-29 the ...
Mt. Hashen Banu Bibi and ors. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jul-02-1940
Reported in: AIR1941Cal183
Derbyshire, C.J.1. In this, matter Mt. Hashen Banu Bibi obtained a rule against the Commissioner of Income-tax, Bengal, which is very lengthy in its terms. Its purpose was that he should state a case with regard to certain legal points which are said to arise out of an assessment which had been made upon the estate of her deceased husband, the late Khan Bahadur Hafez Mohamed Hossain, for the year of assessment 1937-1938. The return of income made by the deceased showed a net loss of Rs. 45,032. The deceased carried on a general merchant's business and apparently also held quantities of stocks and shares which he sold and with the proceeds bought other stocks and shares. Apparently he used the stocks and shares like other commodities in his business. On 21st July 1938, the Income-tax. Officer of Dacca made an assessment upon the deceased in respect of the business. The deceased made a return which showed a loss of Rs. 99,071. We are told that this result was arrived at by bringing forwa...
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