Kolkata Court May 1953 Judgments
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United Commercial Bank Ltd. Vs. the Commr. of Income-tax, West Bengal
Court: Kolkata
Decided on: May-18-1953
Reported in: AIR1954Cal35,[1953]23CompCas414(Cal),57CWN726,[1953]24ITR425(Cal)
Chakravartti, C.J.1. Three questions have been referred in this case by the Calcutta Bench of the Income-tax Appellate Tribunal lor the decision of this Court. They arise out of the following facts.2. The assessee, the United Commercial Bank Limited, is a banking company, said to be in a large way of business. It receives an interest income from its investments in securities, makes profit from its banking business and receives a dividend income from certain shares it holds. For the assessment year 1945-46, its net assessable income was determined at Rs. 14,95,826/- and that figure was arrived at by the usual method of computing the income derived from three different sources separately, setting off the loss under one head against the profit under another and then adding together the balance left under the different heads. Thus, the income from interest on securities was computed under Section 8 of the Act and determined at Rs. 23,62,815/-. The oronts or gains of business were computed ...
Province of West Bengal Vs. Surja Kanta Jana
Court: Kolkata
Decided on: May-15-1953
Reported in: AIR1954Cal544,58CWN424
R.P. Mookerjee, J.1. Although the point raised in this appeal is a very short one relating to the liability of the defendant to pay interest on the amount decreed for the period anterior to the filing of the suit, it will be necessary to refer in brief to the facts of the case to appreciate the nature of the claim made as also the exact legal position. 2. The facts giving rise to the suit out of which the present appeal arises are all admitted ones. Touzi No. 2632 within the Collectorate of 24-Parganas was put up to sale as the said estate was in arrears in respect of education cesses amounting to Rs. 500/- and odd. On 17-4-1944, the said Touzi was put up to sale for the certificate debt and was purchased by the plaintiff Surja Kanta Jana for Rs. 11200/-. The said amount was deposited in two instalments, the first portion being paid on the date of the sale along with the poundage fee, and the balance on 27-4-1944. Before the sale could be confirmed one of the certificate debtors moved ...
Commissioner of Income-tax, West Bengal Vs. A. J. Elder and Another.
Court: Kolkata
Decided on: May-15-1953
Reported in: [1954]25ITR150(Cal)
CHAKRAVARTTI, C.J. - Taken by itself the question referred in this case is one of an ordinary kind, turning, as it does, merely on the construction of two deeds. But the facts are rather out of the ordinary. It appears that the two assessees made use of the liberty which the law allowed them so to adjust their affairs as to minimise their tax liability and they made an attempt to transfer some capital assets in a way which might avert their liability for a tax on the capital gains made by them out of the transfer. The question is whether they succeeded.The facts are simple and are as follows. There was a firm carrying on business in Calcutta, called Landale and Morgan, which at one time seem to have had many partners. By the beginning of the accounting year in question, viz., 1947-48, the two assessees before us came to be the sole partners. Then, with effect from October 1, 1947, they took in as partners eight outsiders who have been compendiously described as the Ajit Saria group. Al...
Renubala Dutta Vs. Corporation of Calcutta
Court: Kolkata
Decided on: May-14-1953
Reported in: AIR1954Cal83,57CWN753
Sen, J.1. This revisional application is directed against an order of Shri H. N. Mukherji 3rd Municipal Magistrate, Calcutta, ordering under Section 363, Calcutta Municipal Act, the demolition of an unauthorised projecting verandah at the second floor level of the dwelling house of the petitioner Renubala Dutta, at No. 42B, Akhil Mistry Lane, Calcutta.The case was instituted by the Corporation at the instance of the owner of the adjoining southern premises, Hara Kumar Majumdar, who complained that the petitioner by erecting the projecting verandahs on the southern side of her building at the 1st and 2nd floor level had encroached upon his land and had caused obstruction of light and air to his premises. The Corporation Officers made an enquiry into the case and found that there were several infringements of the Building Rules in addition to the encroachment complained of by the owner of the adjoining premises. Thus, it was found that the whole space had been built upon in No. 42B, Akhi...
Land Customs Inspector, Central Preventive Circle and ors. Vs. Jaganna ...
Court: Kolkata
Decided on: May-14-1953
Reported in: AIR1953Cal663,57CWN686
G.N. Das, J.1. This is an appeal against the judgment of Bose, J. dated 16-5-1952. The facts as found by the learned Judge may be stated as follows:2. The respondent Jagannath Bhandar carried on business as Commission Agents at Bhagalpur. They dealt with various articles including betel-nuts which were imported by merchants in East Pakistan into India. The respondent employed their agents for release of the goods at Katihar and retained these goods under their custody as commission agents. On 19-3-1951, appellant 1 who is the Inspector of Land Customs, Central Preventive Circle, seized 138 bags of betelnuts and detained the same and made a preliminary order restraining the respondent from disposing of the same. On 27-3-1951, a notice was served upon the respondent by the appellant 2, Superintendent of Land Customs calling upon the respondent to show cause why action should not be taken in terms of Section 7 of the Land Customs Act read with Section 167 (8) of the Sea Customs Act. On 15...
Begg. Dunlop and Co. Ltd. Vs. Commr. of Excess Profits Tax, West Benga ...
Court: Kolkata
Decided on: May-13-1953
Reported in: AIR1954Cal600,[1954]25ITR276(Cal)
Chakravartti, C.J. 1. This is a reference under Section 21, Excess Profits Tax Act, read with Section 66(1), Income-tax Act, of a short question of law under Section 10(2)(xi) of the latter Act. The reference has been made by the Calcutta Bench of the Income-tax Appellate Tribunal. In order to appreciate the true import of the question referred, it is necessary to state first the facts out of which it has arisen. 2. The assessee, Messrs. Begg Dunlop and Co., Ltd., are, or rather were the managing agents of two other companies, namely, Craig Jute Mills Limited and Waverly Jute Mills Limited. It appears that as such managing agents they had made advances to each of the managed companies having lent a sum of Rs. 10,00,000/- to the Waverly Jute Mills Limited and a little less than Rs. 10,00,000/-to the Craig Jute Mills Limited. The companies apparently did not flourish and as early as the assessment year 1934-35, the assessee company began a practice which has formed the subject of much de...
Hridoy Krishna Vs. Mrinal Bala
Court: Kolkata
Decided on: May-13-1953
Reported in: AIR1953Cal782
ORDERChunder, J.1. This Rule was issued at the instance of a landlord against a re-fixation of rent. What happened was that these very premises were let out to the same tenant as part of a bigger premises which included one room more in December, 1941. The landlord by surrender from the tenant took this other room and had let it out at Rs. 15/-. These facts are not in dispute. There was a rent fixation case under the Act of 1948. The Rent Controller as well as the appellate court decided that the rent which would be reasonably payable, not the rent actually payable, would be Rs. 140/- per month from 1-12-1941. After making certain additions which are difficult to understand, the rent was assessed at Rs. 182-14-0. We are not concerned with these additions. As soon as the 1950 Act came into operation, there was an application by the tenant for re-fixation of the rent, the tenant contending that the rent as actually payable for the tenancy in December 1941 was Rs. 120/-and then with the a...
Panchanan Maity Vs. the State and anr.
Court: Kolkata
Decided on: May-13-1953
Reported in: AIR1953Cal798,57CWN891
J.P. Mitter, J.1. This is an application for revision of an order of conviction under Section 467, Penai Code. The petitioner was tried by a learned Judge, sitting' with a jury, upon a charge of forgery under the following circumstances: The Complainant Brahmamoyee Dasi, an old lady of about 80, is a resident of Contai. In addition to her homestead, she had 12 bighas and 15 cottas of land scattered over several 'mouzas'. One Pramatha Nath Banerjee was the lady's landlord in respect of her homestead. The landlord brought a suit for ejectment against her. The petitioner looked after that suit on the lady's behalf. In Kartick 1356 B. S. he suggested to the lady that she should execute an 'Ammukhtearnamah' in his favour, so that he could take necessary steps in connection with her defence in the said suit. The lady agreed, whereupon on or about 29th Falgun 1356 B. S., corresponding to 13-3-1950, the petitioner, who was then accompanied by three others, obtained the lady's thumb impression ...
Superintendent and Remembrancer of Legal Affairs Vs. Prafulla Kumar
Court: Kolkata
Decided on: May-12-1953
Reported in: AIR1954Cal277
Mitter, J.1. This is an appeal by the State against the respondent's acquittal of an offence under Section 485, Penal Code.2. The prosecution case against the respondent is as follows: Messrs. Gabail Ltd. of London are manufacturers of a drug called Elixir Bromo Valerianate Gabail. The Anglo French Drug Co. (Eastern) Ltd. of Bombay are their agents in India. The trade mark in relation to the said drug consists of the name 'Elixir Bromo Valerianate Gabail' printed on a label which is affixed to the bottle containing the drug and also printed on the paper carton in which the bottle is packed and sold. Both the label and the carton contain, in addition, the formula of the drug. The get-up and the design of the label are distinctive and have become associated with the drug of the manufacture of the said Gabail Ltd. The word 'Gabail' is also registered to denote that the drug is the manufacture of Gabail Ltd. The trade mark concerned was registered in India in 1942 and is said to be effecti...
Srinivas Kedwal Vs. State of West Bengal
Court: Kolkata
Decided on: May-12-1953
Reported in: AIR1954Cal171,57CWN719
G.N. Das, J. 1. This is an appeal by Pandit Srinivas Kedwal against a judgment of Bose J., dated the 7th of May, 1951, dismissing an application filed by the appellant under Article 226 of the Constitution of India for the issue of a writ of certiorari for quashing an order of requisition dated the 31st of October, 1950, made by the Assistant Secretary, Government of West Bengal, under Section 3(1) of the West Bengal Requisition (Temporary Provisions) Act, 1947 (West Bengal Act V of 1947), hereinafter called the Act in respect of three rooms on the first floor in the south west wing of Premises No. 11, Vivekananda Road in the city of Calcutta. 2. One Bhajanlal Kedwal died on the 9th of April, 1942, leaving him surviving his widow Bam Devi and three sons, Srinivas, the appellant, Bhuramull and Babulal. 3. On Bhajanlal's death the said premises No. 11, Vivekananda Road vested in the appellant Srinivas and his two brothers, Bhuramal and Babulal. 4. On the 18th of November, 1947, an order ...
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