Kolkata Court February 1942 Judgments
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In the Matter of : Babu Brojendra Kishore Roy Chaudhury.
Court: Kolkata
Decided on: Feb-19-1942
Reported in: [1942]10ITR419(Cal)
DERBYSHIRE, C.J. - The facts of the case are set out in the Reference to this Court.The question asked was - Does the phrase 'accrued due in the previous agricultural year' in clause (c) of Section 7 include arrear as well as current dues ?Section 7 of the Assam Agricultural Income-tax Act of 1939 provides :'The agricultural income mentioned in sub-clause (1) of clause (a) of Section 2 shall be deemed to be the sum realised in the previous agricultural year on account of agricultural income mentioned in the said sub-clause (1) after making the following deductions : * * * *(c) a sum equal to 15 per cent. of the total amount of the rent which accrued due in the previous agricultural year, in respect of the charges for collecting the same'.The member of the Board of Agricultural Income-tax for Assam, Mr. Higgins, has answered the question as follows :'I would submit that the answer to the question should be that the phrase rent which accrued due in the previous agricultural year refers o...
Ruhini Kumar Bhattacharyya Vs. Emperor
Court: Kolkata
Decided on: Feb-19-1942
Reported in: AIR1942Cal426
ORDERHenderson, J.1. The petitioner has been convicted of an offence punishable under Section 123, Motor Vehicles Act. The gist of the prosecution case is that a certain vehicle which was licensed as a lorry was being improperly used as a bus. The accused were the driver and owner and the petitioner who is alleged to have been the conductor. The prosecution only examined two witnesses, namely the police officers who detected the offence. None of the passengers I were examined to prove that the petitioner was acting as the conductor. There was only circumstantial evidence to the effect that the petitioner returned the fares to the passengers. The learned Magistrate would certainly have been entitled to find on this evidence that the petitioner was the conductor. But unfortunately he has also placed reliance upon a statement made by a co-accused, i.e., Wazid Ali--the driver. If the prosecution wished to rely upon this, they should have asked for a separate trial and examined Wazid Ali as...
In Re: Babu Brojendra Kishore Roy Choudhury
Court: Kolkata
Decided on: Feb-19-1942
Reported in: AIR1942Cal467a
Derbyshire, C.J.1. The facts of the case are set out in the reference to this Court. The question asked was--Does the phrase 'accrued due in the previous agricultural year' in Clause (c) of Section 7 include arrears as well as current dues? Section 7, Assam Agricultural Income-tax Act of 1939 provides:The agricultural income mentioned in Sub-clause (1) of Clause (a) of Section 2 shall be deemed to be the sum realised in the previous agricultural year on account of agricultural income mentioned in the said Sub-clause (1) after making the following deductions:(c) a sum equal to 15 per cent, of the total amount of the rent which accrued due in the previous agricultural year, in respect of the charges for collecting the same.2. The member of the Board of Agricultural Income-tax for Assam, Mr. Higgins, has answered the question as follows:I would submit that the answer to the question should be that the phrase 'rent which accrued due in the previous agricultural year' refers only to the cur...
W.J. Younie and ors. Vs. Tulsiram Jankiram and ors.
Court: Kolkata
Decided on: Feb-18-1942
Reported in: AIR1942Cal382
Gentle, J.1. The first three plaintiffs are the receivers appointed by defendant 4 bank on 16th July 1938 under its powers in indentures of mortgage and charge dated 7th May 1934 and 16th October 1935, by which Messrs. John King & Co. Ltd. (now in liquidation) charged their assets, including the Victoria Engine Works, Howrah, in favour of the bank. It is convenient hereafter to refer to plaintiffs 1, 2 and 3 as 'the plaintiffs.' No point arises with regard to vesting of the Engine Works in the plaintiffs, nor their right and authority to deal with and dispose of the property, buildings, plant and materials thereupon or to bring the present suit. In September 1939 the plaintiffs invited tenders upon the terms contained in their Conditions of Tender with the Conditions of Contract attached thereto. By letters passing between the plaintiffs and defendants 2 dated 30th September 1939 and 3rd October 1939 and by telephonic conversations between the plaintiffs and defendants 2 as agents for ...
Purna Chandra Chakrabarty and ors. Vs. Kalipada Roy and anr.
Court: Kolkata
Decided on: Feb-18-1942
Reported in: AIR1942Cal386
1. This is an appeal on behalf of the plaintiffs and it arises out of a suit commenced by them under Order 21, Rule 63, Civil P.C., following an adverse order in a claim case. The material facts may be shortly stated as follows: There were two money decrees obtained against the minor defendants as heirs and legal representatives of their father, Ashutosh Roy, on 19th June 1933 - one by plaintiff 1 alone and the other by all the three plaintiffs together. Both these decrees were put into execution, in Execution Cases Nos. 81 and 82 of 1936, and the decree-holders got an order for attachment of certain properties in the hands of the judgment-debtors, including the properties in suit. Thereupon two claim petitions were filed - one on behalf of Idol Sarat Kali and the other by Idol Joy Kali, both the deities being represented by the judgment-debtors as shebaits, for release of the proper, ties described in Schedules 1 and 2 of the present plaint, on the allegation that they were debutter p...
In Re: Thakurbhai Maganlal Desai
Court: Kolkata
Decided on: Feb-17-1942
Reported in: AIR1943Cal140a
ORDERGentle, J.1. The insolvent effected a policy of life insurance with the Jupiter General Insurance Company for Rs. 5000 on 12th August 1933. He assigned this policy to his son in consideration of natural love and affection on 20th June 1940 within two years of adjudication of insolvency on 5th December 1940. The insolvent also effected some policies of marine insurance with the same insurance company upon which Rs. 1891-2-0 premia remain payable. The surrender value of the life policy is Rs. 1261. The insurance company has appeared as respondent in this application. Under Section 55, Presidency Towns Insolvency Act, as the transfer by the insolvent to the son of the life policy took place within two years of the insolvency it is void as against the Official Assignee, and it is not disputed nor argued, the Official Assignee is entitled to recover whatever the insurance company is liable to pay upon the policy. The respondent insurance company claims that it is entitled to the benefi...
Province of Bengal Vs. Corporation of Calcutta
Court: Kolkata
Decided on: Feb-17-1942
Reported in: AIR1942Cal418
Pal, J.1. These three appeals are under Section 142, Calcutta Municipal Act. The Appeal No. 166 of 1940 relates to the valuation of the premises No. 6/1 Wellesley Place constituting the stables attached to the Government House. It consists of 1 bigha 10 cottas and 9 chataks and 33 Sq. Ft. of land and of buildings comprising 54 horse stables 14 syces quarters and 2 quarters used by Police Sergeants. In 1931, the Corporation of Calcutta valued the premises as follows:Lands at Rs. 10,000 per cotta ... Rs. 306,083Building... ... ... Rs. 113,198--------------Rs. 419,281Annual value ... ... Rs. 20,9642. This valuation was based on the appellant's own return under Section 136, Municipal Act, (Exs. D, E, la). In this return the Executive Engineer, First Calcutta Division, gave the value of the land as Rs. 306,083 calculating the same at Rs. 10,000 per cotta and returned Rs. 109,802 as the estimated present cost of erecting the building. The present valuation was made in 1937 as follows:Land at...
Wahed Bux Waeshi Vs. FakharuddIn Piracha
Court: Kolkata
Decided on: Feb-17-1942
Reported in: AIR1942Cal428a
ORDER1. This rule was issued upon the District Magistrate of Dacca to show cause why an order of discharge passed under Section 253(2), Criminal P.C., should not be set aside. The material facts briefly are as follows : The complainant one Wahed Baksh Waeshi filed a petition of complaint on 14th June 1938, before a Magistrate of Dacca alleging that the accused Fakharuddin Piracha had committed an offence punishable under Section 420, Penal Code. A warrant with bail under Section 420, Penal Code was issued on that same date against the accused. The accused surrendered in Court on 16th October 1939 after proclamations and attachments had been issued. Thereafter on a number of dates witnesses were examined for the prosecution and the case was adjourned to 4th December 1939 on which date the Magistrate proposed to hear arguments on the question whether or not a charge should be framed. On 4th December 1939, a joint application was filed by the complainant and the accused praying for time t...
Surendra Chandra Roy Choudhuri Vs. Kumer Bimalendu Roy
Court: Kolkata
Decided on: Feb-16-1942
Reported in: AIR1943Cal252
Biswas, J.1. This appeal arises out of a suit for rent for the years 1341 to 1344 B.S. The only question is as to the rate at which the plaintiff is entitled to recover. The learned Munsif gave a decree at the rate of Rs. 7-4-0 per year as claimed by the plaintiff. On appeal the learned Subordinate Judge varied the rate and fixed it at Rs. 8-10-0 per year, being the rate admitted by the defendant.2. The plaintiff and the defendant along with o others were co-sharer landlords. In the year 1904 the defendant purchased the disputed Iands, which constituted an occupancy holding under them at a rent sale in execution of a decree for his share of the rent. There, after he continued to hold the land at the same rate as the original tenant. In or about the year 1928 the estate in which this holding was comprised came under partition under the Estates Partition Act, 1897, (Bengal Act 5 of 1897), and the holding fell within the share allotted to the plaintiff, who thus came to be the sole landlo...
Moulvi Lutfar Rahaman and anr. Vs. Moulvi Waliur Rahaman and ors.
Court: Kolkata
Decided on: Feb-13-1942
Reported in: AIR1943Cal59
Nasim Ali, J.1. This appeal arises out of a suit instituted by respondent 1 against the appellants and respondents 2 to 29 for a declaration that his removal from the Chairmanship of the District Board of Jessore by respondent 29 (the Province of Bengal) under the last part of Section 28, Local Self-Government Act, was illegal and inoperative and for permanent injunction restraining the appellants and respondents 2 to 29 from interfering h with the works of respondent 1 as Chairman of the District Board. The material portion of Section 28 is this:The Provincial Government may remove any Chairman of the District Board on the application of the Board if he persistently neglects his duty as Chairman.2. The case of the plaintiff respondent is that his removal from the Chairmanship of the District Board was illegal and inoperative inasmuch as there was no valid application by the District Board to the Provincial Government and that he did not persistently neglect his duty as Chairman. The t...
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