Kolkata Court June 1943 Judgments
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Sm. Meherunnisa Bibi Vs. Satish Chandra Dutta
Court: Kolkata
Decided on: Jun-21-1943
Reported in: AIR1944Cal288
Henderson, J.1. This appeal is by the mortgagee and it arises in connexion with an application made by the respondent under the provisions of Section 38, Bengal Money-lenders Act. Exhibit 1 is a copy of the usufructuary mortgage bond executed by the respondent in favour of the appellant. Under its terms the appellant was to remain in possession of the mortgaged property in lieu of interest. The principal sum advanced was RS. 440. The respondent paid this sum into Court under the provisions of section 83, T. P. Act. The appellant refused to take it on the ground that the deposit was insufficient. It cannot be ascertained with precision from the materials on the record on what, basis this objection was sought to be sustained. It seems, however, that the appellant was relying upon Ex. 3 a later mortgage, which according to the respondent was never acted upon. At any rate, it is the validity of this document which is the chief point of dispute between the parties. A few months after the de...
Estate of Harendra Kumar Vs. I.T. Commissioner
Court: Kolkata
Decided on: Jun-18-1943
Reported in: AIR1944Cal308
Gentle, J.1. This reference arises out of a deed creating a trust which was executed by the late Rai Harendra Kumar Roy Choudhury Bahadur on 3rd September 1930. By the deed of trust the settlor granted, conveyed, assigned and transferred unto the trustees several lands and other immovable property, mortgages of which he was the grantee, securities and investments and the goodwill of the settlor's banking and money-lending business as a going concern together with its assets, outstandings and liabilities. The properties are specified in Schs. A, B, C and D and their value is expressed to be about rupees nineteen lacs. The first trubtee was the settlor himself and upon his death or retirement his son Ganendra Kumar Rai Choudhury should become the trustee and upon his death or retirement the grandsons of the settlor indicated in the instrument. The son, Ganendra Kumar Rai Choudhury, is the present trustee. The deed directed the trustee to collect the income from all the trust properties a...
Estate of Harendra Kumar Roy Vs. Commissioner of Income-tax Bengal.
Court: Kolkata
Decided on: Jun-18-1943
Reported in: [1944]12ITR68(Cal)
GENTLE, J. - This reference arises out of a deed creating a trust which was executed by the late Rai Harendra Kumar Roy Chowdhury Bahadur on September 3, 1930. By the deed of trust the settlor granted conveyed, assigned and transferred unto the trustees several lands and other immovable property, mortgages of which he was the grantee, securities and investments and the goodwill of the settlors banking and money-lending business as a going concern together with its assets, outstanding and liabilities. The properties are specified in schedules A, B, C and D and their value is expressed to be about rupee nineteen lacs.The first trustee was the settlor himself and upon his death or retirement his son Ganendra Kumar Rai Chowdhury should become the trustee and upon his death or retirement the grandsons of the settlor indicated in the instrument. The son, Ganendra Kumar Rai Chowdhury, is the present trustee.The deed directed the trustee to collect the income from all the trust properties and ...
Chowdhury Mohammed Ibrahim and ors. Vs. Saburjan Bewa W/O Kuranu Sarka ...
Court: Kolkata
Decided on: Jun-17-1943
Reported in: AIR1943Cal624
Rau, J.1. This appeal is by defendants 1 and 5 to 9 in a suit brought by the plaintiff for a declaration that a sale held in execution of a certain rent decree against her find her co-tenants defendants 3 and 4 was a nullity and did not affect her interest. The facts are briefly these : the plaintiff and defendants 3 and 4 held the disputed lands as tenants under defendants 1 and 2 on a yearly rent of Rs. 32 odd. In 1935 defendants 1 and 2 brought a suit for rent against all the three tenants and obtained a decree. They put the decree into execution in 1937. After the publication of the sale proclamation, the plaintiff filed an application under Section 8, Bengal Agricultural Debtors Act, before the Debt Settlement Board of Syedpur in which the rent decree was shown as one of the debts. On receipt of the application the Debt Settlement Board issued a notice under Section 34 of the Act to the executing Court. Thereupon the executing Court stayed proceedings, but after certain correspond...
Messrs. Surpat Singh Dugar and Others Vs. Commissioner of Income-tax, ...
Court: Kolkata
Decided on: Jun-17-1943
Reported in: [1943]11ITR549(Cal)
AIA GENTLE, J. - The applicant is a firm consisting of three partner each of who is also the Karta of a Hindu undivided family. Up to and including the year 1934-35 the three families were each separately assessed to income-tax. In the year 1935-36 they were grouped together and were assessed as an association of individuals. The assessment contained the whole of the income of the three families from all sources including the profits from the business conducted by the applicant firm. In the years 1936-37 and 1937-38 similar assessments were made as in the previous year. The assessees objected, in respect of these two assessments, to the method by which they had been made, the objection being taken to the Commissioner of Income-tax who took cognizance of the matter under Section 33 of the Indian Income-tax Act.Whilst these two assessments were under consideration by the Commissioner, Income-tax Officer on February 15, 1939, made a further assessment upon the association of individuals f...
Kumar Deba Prosad Garga and Others Vs. Commissioner of Income-tax, Ben ...
Court: Kolkata
Decided on: Jun-17-1943
Reported in: [1943]11ITR546(Cal)
DERBYSHIRE, C.J. - In my opinion the question of law arising in this case was decided by a Division Bench of this Court on July 3, 1940, in the case of In re Manager, Radhika Mohan Roy Wards Estate - a Reference under the provisions of Section 66 of the Indian Income-tax Act -reported in [1940] (8 I.T.R. 460). That case has been followed ever since not only by this Court at Patna in the case of Maharaja Bahadur Ram Ran Vijay Prasad Singh v. Province of Bihar [1942] (10 I.T.R. 446) which was decided on April 1, 1942, by a Bench consisting of Harries, C.J., Fazl Ali and Manohar Lall, JJ.At page 456 of the report Harries, C.J., referring to the case of In re Manager, Radhika Mohan Roy Wards Estate observed : 'In my view, there is no doubt whatsoever as to the correctness of this decision that interest on arrears of rent is not rent.'There is only one answer to the question put in the present case - it is that the sum of Rs. 36,810 representing the income arising from interest on arrears o...
Sarat Chandra Pal, His Heirs and Legal Representatives Sudhansu Kumar ...
Court: Kolkata
Decided on: Jun-14-1943
Reported in: AIR1944Cal232
Henderson, J.1. This appeal is by the judgment-debtors.spondent obtained a decree in the Small Cause Court, Calcutta, against the appellants' father Sarat Chandra Pal for the price of goods supplied to his business. The decree was transferred to the Court at Alipore, for execution and the immovable property of the judgment-debtor was attached. The usual sort of objections were taken by the present appellants and other relatives but they failed. In the meantime Sarat Chandra Pal applied to a Debt Settlement Board and the execution proceedings were stayed on receipt of a notice under Section 34, Bengal Agricultural Debtors Act, on 20th April 1989. On 2nd April 1941, the respondent applied to the Court with a prayer that the stay Order be vacated. The judgment-debtor filed what amounts to an objection under Section 47, Civil P.C. to the effect that the execution could not proceed on various grounds. The Munsif allowed the objection and dismissed the execution case. The decree-holder appea...
Commissioner of Income-tax Vs. Gurupada Dutta and ors.
Court: Kolkata
Decided on: Jun-10-1943
Reported in: AIR1944Cal125
1. Order OF REFERENCE BY THE INCOME-TAX APPELLATE TRIBUNAL.2. The Commissioner of Income-tax, Bengal, by his petition dated 11th February 1942, has asked us to refer to the High Court the following question of law as arising out of the Order of the Appellate Tribunal in appeal R. A. A. No. 10 of Bengal of 1941-42.Whether the rate imposed under the provisions of the Bengal Village Self-Government Act, 1919, on a person occupying a building within the union and using the same for the purpose of business is an allowable deduction in computing the profits of the business under Section 10, Income-tax Act.3. The respondent was required by the rules of the Tribunal to file his reply to the application. He has filed his reply and he objects to the reference on the ground that the question of law formulated does not arise. In the arguments addressed to us at the time of hearing, the counsel appearing for the respondent tried only to justify our Order on the ground that the Order is legally righ...
Commissioner of Income-tax, Bengal Vs. Messrs. Gurupada Dutta and Othe ...
Court: Kolkata
Decided on: Jun-10-1943
Reported in: [1943]11ITR499(Cal)
DERBYSHIRE, C.J. - We have had the advantage of hearing Mr. Chakravarti argue the case on behalf of the Commissioner of Income-tax against the opinion which has been expressed by the Appellate Tribunal. Notwithstanding that argument I am of the opinion that the opinion expressed by the Appellate Tribunal is the correct one and I agree with the reasons that they have given for that opinion. I do not propose to complicate the matter by adding other reason.In my opinion the question asked 'Whether the rate imposed under the provisions of the Bengal Village Self-Government Act, 1919, on a person occupying a building within the Union and using the same for the purpose of business is an allowable deduction in computing the profits of the business under Section 10 of the Indian Income-tax Act' should be answered in the following way - 'Yes.'The reference being a matter of public importance the respondent in this matter will be awarded costs to the amount of seven gold mohairs inclusive of all...
In Re: Baijnath Bajoria
Court: Kolkata
Decided on: Jun-09-1943
Reported in: AIR1945Cal67
Gentle, J.1. The applicant, Baijnath Bajoria applied for registration of his firm on 24th August 1940. The Income-tax Officer refused registration. The assessee carried the matter to the Appellate Assistant Commissioner who allowed the appeal and on 23rd December 1940, directed registration. On 21st January 1941 the Commissioner of Income-tax, purporting to act under the provisions of Section 33(1), Income-tax Act, in force at the time, called for the records of the proceedings relevant to the registration of the firm. On 21st February 1941, obviously with the intention of exercising his revisional jurisdiction, subject to what representations might be made on behalf of the assessee, the Commissioner directed notice to be given to him. On 3rd March 1941 the assessee appeared through learned advocate. Finally, on 17th April 1941, the Commissioner passed an order which in effect reversed the order of the Appellate Assistant Commissioner and restored the decision of the Income-tax Officer...
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