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Kolkata Court June 1953 Judgments

Jun 29 1953

Ghrita Mohan Vs. Addl. Dist. Magistrate and ors.

Court: Kolkata

Decided on: Jun-29-1953

Reported in: AIR1954Cal97,57CWN798

ORDERSinha, J.1. This is a Rule issued upon the opposite parties to snow cause why a Writ in the nature of Certiorari should not be issued quashing the relevant order of the appellate authority complained of in the petition and why a Writ in the nature of Mandamus should not be issued directing him, the appellate authority, to deal with the matter according to law, and for other reliefs.2. This is an application arising out of the West Bengal Food Grains (Intensive Procurement) Order 1952 (hereinafter referred to as the 'order'). The petitioner has got some paddy lands within Mouza Mularhat, P.S. Jaynagar, in the district of 24-Parganas. Notice was served upon the petitioner in form 'A' and he filed his declaration in form 'B'. On or about 5-2-1953, notice was served upon him in form 'C' directing him to sell and deliver to the Government of West Bengal 37 Maunds of paddy as being the available surplus. The petitioner thereafter preferred an appeal under para 5 of the Order, before the...

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Jun 29 1953

Karnani Industrial Bank Ltd. Vs. Commr. of Income-tax, West Bengal

Court: Kolkata

Decided on: Jun-29-1953

Reported in: AIR1955Cal304,[1954]25ITR558(Cal)

Chakravartti, C.J.1. Only a few facts require to be stated in orderto explain how the question referred in this casearises. 2. The assessee, Messrs. Kamani Industrial Bank is a limited company and on 6-4-1938, it acquired from one of its creditors some cinematographic machinery at the price, as was claimed, of Rs. 3,94,000/-. That figure of the cost of the machinery was accepted in successive assessments of the assessee, but was doubted for the first time in the course of the assessment for the year 1946-47. That year, the Income-tax Officer seems to have made an enquiry into the circumstances in which the machinery had been acquired and he came to the conclusion that its real cost to the assessee had been not Rs. 3,94,000/-, as claimed and as also allowed in previous assessments, but only Rs. 2,80,000/-. Since he found that depreciation allowance of the amount of Rs. 2,84,000/- had already been allowed to the assessed, he came to the conclusion that the written down value had been red...

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Jun 26 1953

Tarachand Ghanshamdas Vs. Sree Radhakrishna Sugar Mills Ltd.

Court: Kolkata

Decided on: Jun-26-1953

Reported in: AIR1955Cal52

P.B. Mukharji, J.1. This application raises the very Important question of jurisdiction of this Court to grant a certificate for refund of Court-fee when a suit is transferred to this High Court under its Extra-Ordinary Original Civil Jurisdiction under Clause 13 of the Letters Patent. The law and the practice on this point have been at variance, and the practice of the Court itself has not been uniform.2. This suit was instituted by the plaintiff on 21-12-1951 in the Court of the Subordinate Judge of Berhampore, Murshidabad for a declaration that the Debenture of Trust Deed dated 29-6-1938 constituted a first charge on the properties and assets of the defendant company and for other incidental reliefs for the enforcement of the Trust Deed and the Mortgage created thereunder. The suit was valued at Rs. 15,00,000/- and the Ad Valorem duty of Rs. 10,000/- was paid' thereon in Court-fees. Thereafter an application was made by the defendant company by its Liquidator for a transfer of that ...

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Jun 26 1953

N.C. Chatterjee Vs. K.B. Mathur and ors.

Court: Kolkata

Decided on: Jun-26-1953

Reported in: AIR1954Cal187

ORDERSinha, J. 1. This is a Rule issued upon the opposite parties to show cause why a writ of mandamus should not issue directing them to forbear from giving effect to the orders mentioned in the petition. 2. The facts are briefly as follows: The petitioner is officiating as the Assistant Personnel Officer Eastern Railway Sealdah. The post is included in the lower Gazetted Service and as such, falls under Class II of the Railway Services. He started officiating in the Lower Gazetted Service of the Engineering Department on 12th November 1938 and was transferred to the personnel officer on 7th December 1946. The progressive increase in his pay may be charted as follows: 3. Rs. 275-25-500-E.B.-30-650-E.B.-50-300/-. The increment takes place according to a time schedule. It will however be observed that there are two efficiency bars, one after he has been drawing Rs. 500/- and the other after he has been drawing Rs. 650/- per month. Besides the above, he is entitled to draw compensatory &...

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Jun 26 1953

Hemangini Mitra Vs. M.B. Mukherjee

Court: Kolkata

Decided on: Jun-26-1953

Reported in: AIR1954Cal476

K.C. Chunder, J. 1. This is an appeal by a plaintiff landlord against an appellate judgment of the Subordinate Judge, Sixth Additional Court, 24 Parganas reversing that of the Munsif, First Additional Court, Alipore.2. The facts as far as necessary for our pur poses lie within a very short compass. It is undisputed and indisputable on the evidence that the appellant, a Hindu widow, used to live with her husband's brother and other dependent members of the family at Comilla. Owing to communal troubles at the place she had to migrate with the whole family to Calcutta and she is the owner of the premises in suie. There are two tenants. She gave notice to both tenants and began ejectment suits against both. She was temporarily living in a small flat with four rooms. The family is a large one and not only the finding of the learned Munsif is that she requires and she must have more accommodation for the large family but even the learned Subordinate Judge who reverses the learned Munsif is o...

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Jun 26 1953

Mohammad Safi Vs. Union of India (Uoi) and anr.

Court: Kolkata

Decided on: Jun-26-1953

Reported in: AIR1953Cal729

Sinha, J. 1. This is an application to compel the respondents to withdraw an order of eviction passed upon the petitioner, in respect of two plots of land appertaining to shops Nos. 18 and 20 in the workmen's line market at Ichapore, situate within the boundaries of the Metal and Steel Factory at Ichapore. The facts are as follows:2. The petitioner took the ground tenancy of two pieces of lands on 1-12-1942 and 1-8-1943, situate in the workmen's line market at Ichapore, situate within the boundaries of the GovernmentMetal and Steel Factory at Ichapore. On this lie erected Stalls which were numbered as shops Nos. 18 and 20. Therein he carried on a cloth business under the name and style of 'Nadia Cloth Store'. During the communal disturbances in the locality about end of February 1950 the petitioner closed his shops. Upon the Factory authorities notifying in the newspapers that all shops must be reopened within a specified period, the petitioner reopened his shop early in June 1950. On ...

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Jun 26 1953

Ramesh Chandra Chatterjee Vs. Director General of Observatories and an ...

Court: Kolkata

Decided on: Jun-26-1953

Reported in: AIR1953Cal767

ORDERSinha, J.1. This is an application directed against an order dated 20-1-1952 passed by the officiating Director-General of Observatories, whereby the petitioner has been ordered to retire from service on 20-1-1952, on attaining the age of 55 years. According to the petitioner, he is entitled to continue in service until he has attained the age of 60 years.2. The facts are briefly as follows: The petitioner joined Government service in 1929, at Karachi Thereafter he continued in such service, obtained promotions in his permanent cadre as well as officiated in higher posts. In 1943. he was transferred to the office of the Director Regional Meteorological Centre, Alipore, Calcutta. In 1947, the petitioner elected to accept the scale of pay prescribed by the Central Civil Services (Revision of pay) Rules 1947, and his post came to be known as that of a 'Scientific Assistant'.3. On or about 21-11-1950, the petitioner was transferred to a temporary post under the Damodar Valley Corporat...

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Jun 26 1953

Calcutta Company Co. Ltd. Vs. Commissioner of Income-tax, (Central) Ca ...

Court: Kolkata

Decided on: Jun-26-1953

Reported in: [1953]24ITR454(Cal)

CHAKRAVARTTI, C. J.-This is a reference under Section 66 (1) of the Indian Income-tax Act, made by the Calcutta Bench of the Appellate Tribunal and involves a fundamental question of some difficulty. Unfortunately, the treatment of the question by the authorities below has been of a somewhat summary character, presumably because it was raised and argued before them in a superficial form. But even if such was the case, there is hardly any justification for the Tribunal failing to realise at least what facts were required to be found and stated. The statement of the case is sketchy and bare and like most of the statements we have had to deal with during this session, has hardly any appearance of a case seriously stated.The question referred arises in the following way. The assessee, the Calcutta Co. Ltd., deals has but recently made its appearance in this country. It buys land, develops it so as to make it fit for building purposes and sells it at a profit in plots. The developments unde...

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Jun 24 1953

Dr. Surendra Nath Vs. S.M. Murshed

Court: Kolkata

Decided on: Jun-24-1953

Reported in: AIR1954Cal189,58CWN175

G.N. Das, J.1. This is an appeal from the judgment of Bose J. dated the 2nd December, 1952.2. The appeal arises out of an application under Article 226 of the Constitution for the issue of an appropriate writ or order directing the respondent not to give effect to the order of supersession of the Budge Budge Municipality.3. The facts which have been found by Bose J. may be set forth as follows. The Budge Budge Municipality began to function with ten Commissioners on and from the 4th of February, 1948 for a term of four years. On the 17th of February, 1951 the appellant was elected the Chairman of the Municipality under section 45 of the Bengal Municipal Act. On the 23rd of August, 1951 the State Government confirmed the appointment of the appellant as Chairman under section 46 of the Bengal Municipal Act. As the term of four years for which the Commissioners were to function, was about to expire it was directed that a fresh election of the Commissioners of the Budge Budge Municipality ...

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Jun 24 1953

Trilochan Nath and ors. Vs. Kalipada Mallik and ors.

Court: Kolkata

Decided on: Jun-24-1953

Reported in: AIR1954Cal243

Renupada Mukherjee, J.1. This appeal arises out of an action for ejectment brought by the plaintiffs appellants against the original defendant respondent from a tank described in the schedule of the plaint. According to the allegations of the plaintiffs settlement of the tank was given to the defendant for rearing and catching fish only at an annual rent which was to be paid in kind, viz. one maund and ten seers of fish. The allegation of the plaintiffs further was that the defendant had no permanent right in the tank, and he had a temporary tenancy right terminable by service of notice to quit, The plaintiffs further alleged that such a notice to quit was served upon the defendant for giving up possession with effect from the 1st Asar 1352 B. S. (15-6-1945), but the defendant did not vacate possession of the tank in spite of service of notice to quit.2. The suit was contested in the trial court by the original defendant who set up various defences. He pleaded in the first place, that ...

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