Kolkata Court March 1948 Judgments

Maharaja Bikram Kishore of Tripura Vs. Province of Assam.

Court: Kolkata

Reported in: [1949]17ITR220(Cal)

HARRIES, C.J. - This is a reference made by the Assam Agricultural Income-tax Board under Section 28(5) of the Assam Agricultural Income-tax Act, 1939. The reference is made in respect of the assessment to agricultural income-tax of the assessee, His Highness the Maharaja of Tripura, for the years 1939-40, 1940-41 and 1941-42.The facts giving rise to this reference can be shortly stated follows : The Assam Agricultural Income-tax Act (Act IX of 1939) was passed in the month of August, 1939, and was to have effect from the month of April of that year. A notice under Section 19(1) of the Act was served upon a pleader who described himself as Am-Muktear of His Highness the Maharaja of Tripura calling upon him to make a return of the agricultural income of His Highness for the year 1939-40. The Am-Muktear filed an objection alleging that there was no necessity for a return to be made as the property of the Maharaja or of the Tripura State in Assam was part of the State property and, theref...

Narendra Narayan Chowdhury Vs. the Province of Assam.

Court: Kolkata

Reported in: [1949]17ITR243(Cal)

HARRIES, C.J. - This is a reference made by the Assam Agricultural Income-tax Board in compliance with an order of this Court dated March 5, 1946. The reference deals with the assessment of the Maharaja of Tripura to agricultural income-tax for the years 1942-43 and 1943-44. The facts giving rise to the reference can shortly be stated as follows. The Income sought to be taxed is the agricultural income derived from the Chakla Roshanabad estate situate within the Province of Assam and which belongs to the assessee.The assessee was called upon to make a return of his agricultural income derived from properties within the Province of Assam for the year 1942-43 and an assessment was made but the assessee was assessed as an association of individuals. An appeal was preferred from this assessment and the Appellate Assistant Commissioner set aside the assessment and directed the agricultural Income-tax officer to make a fresh assessment upon the Maharaja personally. Notice was served upon Bab...

Sambhu Chandra Mukherjee Vs. Munshi Ismail

Court: Kolkata

ORDERRoxburgh, J.1. This is a Rule against an order of acquittal of an offence under Section 448, Penal Code. The prosecution case was that one Dr. S. Paul was tenant in respect of certain premises, No. 27, Pipe Road. He had to leave them on 1st September 1946, owing to the riots and gave vacant possession to an officer of the landlord who locked the doors. When it was possible to visit the premises on 15th November, the landlord's officer found the accused one Ismail and others in occupation of the premises and on being asked to vacate they threatened him with assault and restrained him from entering the house. The case was originally tried by one Mr. Saha who first framed a charge of criminal trespass by unlawful entry with intent to take forcible possession of the premises. After defence witnesses had been examined this was amended to one of unlawful remaining on the premises with the intent of wrongfully restraining the landlord from entering. The case was not finally disposed of b...

Pramatha Nath Choudhury and ors. Vs. Dwarka Nath Chakravarty and ors.

Court: Kolkata

Sen, J.1. These are two appeals which have been heard one after the other. First Miscellaneous Appeal No. 185 of 1944 is on behalf of the decree-holders and the other appeal, First Miscellaneous Appeal No. 214 of 1944, is on behalf of the judgment-debtor.2. The following facts require to be stated. There was in the year 1907 a trust deed executed by Maharaja Surja Kanta Acharjya Chouwdhury of Mymensingh whereby the National Council of Education, Bengal, was appointed one of the beneficiaries and certain persons were appointed trustees.3. On 21st June 1923, there was an indenture of lease between the trustees and late Rai Bahadur Dwarka Nath Chakravarty and his brother, Girish Chandra Chakravarty. The lease was a permanent lease, and it will be necessary to consider some of the terms of this lease in deciding the questions which have arisen in both these appeals. The lessees fell into arrears and the trustees instituted a suit on the Original Side of this Court, being Suit No. 2027 of 1...

Jatindra Kumar Banerjee and ors. Vs. Ajit Kumar Banerjee and ors.

Court: Kolkata

Reported in: AIR1952Cal250

Chakravartti, J.1. This appeal is on behalf of the plaintiffs and arises out of a suit for rent brought against three defendants. The suit was in respect of a plot of land which, the plaintiffs alleged, appertained to Niskar No. 1191 of the 24 Parganas Collectorate. Defendants Nos. 1 and 2 were the old tenants but the plaintiffs alleged that defendant No. 3 was giving out that he had purchased a portion of the lands in execution of a mortgage decree and had thus acquired the right, title and interest of defendants Nos. 1 and 2. The suit was contested by defendant No. 3 alone, and the principal defence put forward by him was that the suit land did not appertain to Niskar No. 1191 at all but appertained to Touzi No. 109 of the same Collectorate with which the plaintiffs had no concern.2. The Record of Rights records the plaintiffs as owners of Niskar No. 1191 and the lands in suit are shown as appertaining to that Niskar. As against this evidence of the plaintiffs' title, the defendant N...

Tara Prasanna Choudhury and ors. Vs. Adwaita Charan Samanta and anr.

Court: Kolkata

B.K. Mukherjea, J.1. This rule arises out of an application made by the petitioners for relief under Section 37A, Bengal Agricultural Debtors' Act, and is directed against two orders made by the District Judge of Burdwan under Section 40A, Bengal Agricultural Debtors' Act.2. The facts material for our present purposes may be shortly stated as follows: One Udhharani Devi who is now dead and who was the wife of opposite party No. 1, Rai Saheb Adwaita Charan Samanta, obtained during her lifetime, a mortgage decree against the petitioners. The decree was put into execution in Execution Case No. 115 of 1947 of the Court of the Subordinate Judge at Burdwan, and the mortgaged properties which were six in number were put up to. sale. Pour out of these six properties were purchased by the decree-holder herself, and the remaining two were obstensibly purchased by her son, opposite party No. 2, Narottam Samanta. After Section 37A was introduced in the Bengal Agricultural Debtors' Act, the petitio...