Kolkata Court December 1945 Judgments
inland Revenue Commissioners Vs. the National Anti-vivisection Society ...
Court: Kolkata
Decided on: Dec-20-1945
Reported in: [1947]15ITR9(Cal)
Nov. 20, 21, 22; Dec. 20, 1945.LORD GREENE, M. R. - The National Anti-Vivisection Society claim exemption from income-tax on their investment income on the ground that they are a body of persons established for charitable purposes only. The claim was admitted by the Special Commissioners in spite of their view that the objects of the society, so far from being for the public benefit, were gravely injuries thereto. On this ground they would have held that the society could not be regarded as a charity had they not considered themselves bound to hold otherwise by the authority of Foveaux, In re, decided by Chitty, J., in 1895 and approved in 1915 by this court in Wedgwood, In re. Macnaghten, J., held on appeal that he ought not to follow Foveaux, In re, in view of certain observations upon the decision which I shall presently discuss, and that as the attainment of the societys object would be gravely injurious to the community it was impossible to regard that object as charitable. From t...
Tag this Judgment!Brojendra Lal Saha and ors. Vs. Jana Mondal and ors.
Court: Kolkata
Decided on: Dec-18-1945
Reported in: AIR1947Cal67
ORDER1. Accept the judgment and the decree, if already put in. As the appeal is directed against the decree of the lower appellate Court and was presented with the certified copy of the judgmentaud decree appealed against within the time allowed by Article 156, Limitation Act, no question of limitation arises. Certified copies of the first Court's judgment and decree are required to be filed by reason of proviso to Rule 1, Order 42, Civil P.C. If the certified copies of the judgment and decree of the first Court are not filed the defect would be a defect in form. Office to note for future guidance....
Tag this Judgment!Ardhendu Narayan Singha and ors. Vs. Narajakkha Mukherjee and ors.
Court: Kolkata
Decided on: Dec-17-1945
Reported in: AIR1947Cal27
ORDEREdgley, J.1. This Rule is not opposed. The main grievance of the petitioners in this case is with reference to the order of the learned Munsif, dated 26th of February 1944, in which he refused to set aside the sale, which was held on the 17th of May 1943 by reason of the non-deposit of the arrears of rent due to the landlord under the provisions of Section 168-A, Bengal Tenancy-Act. The learned Munsif pointed out that there is no express provision either in the Civil Procedure Code or in the Bengal Tenancy Act for setting aside a sale in such circumstances and the application was accordingly dismissed.2. In a similar case (Civil Revision Case No. 2103 of 1944) decided on 11th December 1945, I hold that if a sale is not confirmed under Section 168-A(3), Bengal Tenancy Act it must follow automatically that the execution sale must be set aside.The Rule is accordingly made absolute....
Tag this Judgment!Girija Nath Kundu Vs. Ahamadali Sardar and ors.
Court: Kolkata
Decided on: Dec-13-1945
Reported in: AIR1947Cal126
ORDEREdgley, J.1. In this case an application for preemption was allowed by, both the Courts below but it is contended that the order was wrong having regard to the circumstances of the case which are briefly as follows:2. On 25-3-1942, a share in a certain holding was transferred by the heirs of Umar Sardar to Pramatha Nath Kundu for a consideration of Rs. 500. Subsequently, on 28-6-1943, this same share was transferred by Pramatha Nath Kundu to the petitioner Girija Nath Kundu for the sum of Rs. 1000. On 16 7-1943, the co-sharer tenants applied for the pre-emption of the transferred property under Section 26F, Bengal Tenancy Act, as against Pramatha Nath Kundu. This person subsequently informed the Court by a petition dated 4-9-1943, that the property in respect of which pre-emption was sought had already been transferred to Girija Nath Kundu on 28-6-1943. Thereafter the co-sharer tenants made Girija Nath Kundu a party to the proceedings and ultimately obtained an order allowing thei...
Tag this Judgment!Samser Ali Vs. Emperor
Court: Kolkata
Decided on: Dec-06-1945
Reported in: AIR1947Cal342
Sharpe, J.1. The appellant Samser Ali has been convicted under Section 395, Penal Code, following the unanimous verdict of the jury and sentenced to five years' rigorous imprisonment. The case for the prosecution was that there was a dacoity in the house of P.W. 7 Anandamoyee Debi on the night of 3rd July 1943. A large number of persons entered the court-yard and demanded ten rupees each from Anandamoyee. Subsequently they wrenched gold-ornaments from Anandamoyee and from her daughter, broke open an iron safe and a lot of boxes and departed with property valued at about fourteen thousand rupees. Anandamoyee sustained some injuries which were examined subsequently by a doctor. Neighbours came and were told of the occurrence and that Anandamoyee had recognised certain of the dacoits whose names she did not disclose. An ejahar was lodged at the thana on the following morning by P.W. 6 in which the information previously stated has been recorded. Investigation followed in the course of whi...
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