Kolkata Court May 1942 Judgments
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Biadyanath Dutt Vs. Mritunjoy
Court: Kolkata
Decided on: May-19-1942
Reported in: AIR1944Cal318
ORDER1. This Rule is directed against an Order made by the learned Subordinate Judge of Birbhum rejecting an application of the petitioner for the reopening of a decree under Section 36, Bengal Money-lenders Act. It is not necessary for us to reiterate the facts which have been stated with elaborate fulness in the judgment of the learned Subordinate Judge. The learned Subordinate Judge is of opinion that the petitioner would have been entitled to the relief claimed but for the fact that the case was hit by proviso (1) to Section 36, Bengal Money-Lenders Act, which precludes a Court from re-opening any adjustment or agreement purporting to close previous terms which were entered into by the parties more than 12 years from the date of the suit. The whole controversy centres round the point as to what is the date of the suit in the present case. It appears from the records that the mortgage bond in adjustment of previous claims of the parties was executed by the petitioners in favour of o...
Mt. Debi Vs. Official Assignee and ors.
Court: Kolkata
Decided on: May-19-1942
Reported in: AIR1943Cal511
Derbyshire, C.J.1. This is an appeal from a decision of Gentle, J., sitting in the insolvency jurisdiction of this Court given on 20th January 1942, whereby on the application of the Official Assignee of Calcutta he made a declaration (a) that the indenture of sale dated 24th August 1938, and made between Ramsarup Bhatwal and Mussamat Debi, his mother, was void and had no effect against the Official Assignee; and (b) that the properties comprised in the indenture belonged to the official Assignee. He also made an order that the respondents in this matter should deliver up to the Official Assignee the properties in question with their title deeds. There was a firm carrying on business in Calcutta in 1938 of the name of Badridas Chunilal. Its partners were Ramsarup Bhatwal and Bhairolal Bhatwal. This firm was associated with another firm of Badridas Chunilal at Gorakhpur in the United Provinces. In the Gorakhpur firm there were three partners two of whom were Ramsarup and Bhairolal. On 2...
Wales Vs. Tilley.
Court: Kolkata
Decided on: May-18-1942
Reported in: [1943]11ITR1(Cal)
Their Lordships took time for consideration.May 18. - LORD GREENE, M.R. - By an agreement of June 28, 1937, the remuneration which the appellant had been receiving as managing director of his company was increased from Pounds 2,000 to Pounds 6,000 a year, and in the event of his ceasing from any cause whatsoever to be managing director, the company agreed to pay him, as an from the date of cessation, a pension of Pounds 4,000 a year for ten years, reckoned from the same date. There was no agreement between the parties as to the period for which the appellant should serve and his tenure of office could have been, as it sill can be, terminated by either party at any time on whatever may be reasonable notice. The language of the clause relating to the pension is obscure, and questions might have arisen whether the pension was payable after the death of the appellant if he were to die during his service, or after its cessation. By clause 1 of an agreement of April 6, 1938, the appellant re...
Mercantile Bank of India (Agency) Ltd in Re.
Court: Kolkata
Decided on: May-14-1942
Reported in: [1942]10ITR512(Cal)
.DERBYSHIRE, C. J.-In this matter the Income-tax Appellate Tribunal, Calcutta Bench, has referred to the Court this question :'Whether the income derived by the applicant from the property held by the applicant under the Trust Deed of the 18th August, 1937, and the supplemental Trust Deed of the 30the October, 1939, is exempt from taxation by reason of Section 4 (3) (i) of the Income-tax Act? 'The applicant is the Mercantile Bank of India (Agency), Limited, which is the trustee of the Sir David Yule Trust Fund. The respondent is the Commissioner of Income-tax, Bengal.The late David Yule was a man of very great business interests in Bengal for many year, and amongst the positions he occupied was Chairman of the Andrew Yule & Co., Ltd., a company which managed and controlled many subsidiary concerns. During his lifetime he founded the Calcutta Discount Company, Ltd, He died on 3rd July, 1928, leaving surviving him his widow, Dame Annie Henriett Yule, and his only child Miss Gladys Meryl ...
Henriksen (inspector of Taxes) Vs. Grafton Hotel Ltd.
Court: Kolkata
Decided on: May-13-1942
Reported in: [1943]11ITR10(Cal)
Their Lordships took time for consideration.May 13 :- LORD GREENE, M.R., stated the facts and continued : The General Commissioners decided in favour of the appellants, but their decision was reversed by Lawrence, J., and this appeal results.A new justice on-licence granted under the Licensing (Consolidation) Act, 1910, Section 14, takes one of two forms. It may be an annual licence, or it may under sub-section (2) be a licence for a term not exceeding seven years. Paradoxically, the annual licence gives in practice a more secure tenure to the licence-holder. Where the licence is granted for a term, an application for a re-grant at the expiration of the term is treated as an application for the grant of a new licence, with all the difficulties which that involves. An annual licence, on the other hand, is in ordinary circumstances renewed every year as a matter of course. On the grant of a new on licence the justices are bound to attach conditions 'for securing to the public any monopol...
Bibi Samsunnehar Vs. Hari Nath
Court: Kolkata
Decided on: May-12-1942
Reported in: AIR1943Cal91
R.C. Mitter, J.1. One Paru held a tenancy (occupancy holding) under the plaintiff's predecessor comprising an area of 50 bighas odd. The original rent of the tenancy was Rs. 11-4-5 gds. In 1295 the rent of the tenancy was enhanced to Rs. 18-2-18 gds. The consideration which moved Paru in agreeing to this enhancement was that the landlord allowed a small portion of arable land included in his tenancy to be converted by Paru into homestead land. Later on, rent was again enhanced by contract between the landlord and the tenant to Rs. 16-5-1/2gd. Thereafter that tenancy was slipt up. Eleven bighas of land were carved out of that tenancy and a separate tenancy was created in respect thereof at a rent of Rs. 3-15-5gds. This smaller tenancy comprising an area of 11 bighas was created in the name of Chaitan. Chaitan had another tenancy, also an occupancy holding, comprising an area of 8 bighas of which the annual rent was Rs. 2. The rent of this tenancy comprising an area of 11 bighas was late...
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