Kolkata Court August 1954 Judgments
Chandi Charan Das Vs. Sm. Sushilabala Dasi
Court: Kolkata
Decided on: Aug-31-1954
Reported in: AIR1955Cal144
K.C. Das Gupta, J. 1. This case raises the question of valuation of the subject-matter of a suit where the provisions of Section 8 of the Suits Valuation Act are not applicable. The petitioner brought the present suit for possession of certain lands on the averment that the defendant was a licensee thereof and that the licence had been revoked. There was also a prayer for mesne profits. The suit was valued for the purpose of jurisdiction at Rs. 110/-. 2. On an objection being raised by the opposite side that the Munsif's court had no jurisdiction to try the suit, the learned Munsif considered the question and came to the conclusion that the value of the suit for purposes of jurisdiction was well above the pecuniary jurisdiction of his court. On appeal the learned Subordinate Judge affirmed the learned Munsif's finding, 3. Both parties agreed that the court-fees are payable on the plaint in accordance with the provisions of Section 7(v), Court-fees Act 'according to the value of the sub...
Tag this Judgment!Radha Kanta Pal Vs. United Bank of India Ltd.
Court: Kolkata
Decided on: Aug-31-1954
Reported in: AIR1955Cal217
P.B. Mukharji, J.1. This suit is concerned with the effect of what may be called a contract in the nature of a fidelity bond or a guarantee. One Rajani Kanta Pal, since deceased, signed a bond with the Comilla Banking Corporation Limited now amalgamated with and represented by the United Bank of India Ltd. By this bond dated 8-8-1944 Rajani, in consideration of the appointment of his relation, the second defendant Nishikanta Pal, to the post of a cashier and in consideration of the security for the due discharge of Nishikanta's duties, executed as guarantor the security bond for Rs. 10,000/- for himself, his heirs, executors and assigns.2. This suit is brought by Radha Kanta Pal, son of Rajani who died on 18-4-1945. In this suit the plaintiff claims against the Bank the 31/2 per cent. G. P. Note of 1900 No. 390435 for Rs. 5000/- and also another 31/2 per cent. G. P. Note of 1865 No. CA-010581 for Rs. 5000/-. These Government Promissory Notes were deposited with the Bank by Rajani as se...
Tag this Judgment!Hindusthan Investment Corporation Ltd. Vs. Commr. of Income-tax, West ...
Court: Kolkata
Decided on: Aug-31-1954
Reported in: AIR1955Cal432
Chakravartti, C.J. 1. The question involved in this Reference is covered by the decision of the Bombay High Court in -- 'Shree Shakti Mills Ltd. v. Commr. of Income-tax, Bombay' AIR 1948 Bom 394 (A), by the decision of the Nagpur High Court in -- 'Jaluram Bhikulal Firm v. Commr. of Income-tax, M. P.', AIR 1953 Nag 187 (B), and by a decision of ourselves in -- 'Bikaner Trading Co., Calcutta v. Commr. of Income-tax, West Bengal : [1953]24ITR419(Cal) . Mr. Mitra, who appears for the assessees, however, wanted to argue the point again. We readily agreed to allow him to do so, because in the case where we had occasion to decide the point the assessee was not represented. In the next Reference the same point is involved and Mr. A. K. Sen, who appears for the assessees in that Reference made a request to us that we might defer our judgment till we had heard him. Accordingly, we heard the two References together and are now able to pronounce our judgment after having had the benefit of elabora...
Tag this Judgment!C.C. Sinha Vs. Bidhu Bhusan De and anr.
Court: Kolkata
Decided on: Aug-31-1954
Reported in: AIR1955Cal562
G.K. Mitter, J.1. This is a suit for the recovery of Rs. 3316/8/- against two defendants on the basis of a document described in the plaint as a Hundi dated 13-2-1952 for a sum of Rs. 3,300/-.2. It is alleged in the plaint that the Hundi was drawn by Biswanath Nath, defendant 2, and accepted by defendant 1 Bidliu Bhusan De at the plaintiff's place of residence at Calcutta within, the jurisdiction of this Court. It is further alleged that the Hundi was duly presented to defendant 1 for payment on maturity but was dishonoured by nonpayment and notice thereof was duly given.3. Defendant 2 did not enter appearance in this suit. Defendant 1 put in his written statement on 1-9-1053. The suit having been filed under the provisions of Order 37, Civil P. C. an application was made for leave to defend. Such leave was given to defendant 1 but not to defendant 2 and the suit was decreed ex parte as against him. By his written statement defendant 1 denies that he accepted the Hundi as alleged in th...
Tag this Judgment!Hindustan Investment Corporation Ltd. Vs. Commissioner of Income-tax, ...
Court: Kolkata
Decided on: Aug-31-1954
Reported in: [1955]27ITR202(Cal)
CHAKRAVARTTI, C.J. - The question involved in this reference is covered by the decision of the Bombay High Court in Shree Shakti Mills Limited v. Commissioner of Income-tax, Bombay City, by the decision of the Nagpur High Court in Jaluram Bhikulal Firm of Itwara v. Commissioner of Income-tax, Madhya Pradesh, and by a decision of ourselves in Bikaner Trading Co., Calcutta v. Commissioner of Income-tax, West Bengal. Mr. Mitra, who appears for the assessees, however, wanted to argue the point again. We readily agreed to allow him to do so, because in the case where we had occasion to decide the point, the assessee was not represented. In the next reference the same point is involved and Mr. A. K. Sen, who appears for the assessees in that reference, made a request to us that we might defer our judgment till we had heard him. Accordingly, we heard the two references together and are now able to pronounce our judgment after having had the benefit of elaborate and careful arguments.The facts...
Tag this Judgment!Luxmi Chand Baijnath Vs. Kishanlal Sohonlal
Court: Kolkata
Decided on: Aug-30-1954
Reported in: AIR1955Cal588,59CWN623
ORDERBachawat, J. 1. This is an application to declare that the arbitration agreement and the awards are void, illegal and inoperative and for setting aside the awards.2. By the two separate contracts dated 12-8-1953 the petitioner agreed to purchase blankets from the respondent. I have looked at the original contracts which are in Hindi and I accept the Official Translation to be correct. Each of the contracts contained the following arbitration clause:'If there arise any dispute or trouble regarding this contract, then the same shall be decided by the Arbitration Board of the Blanket and Shawl Traders'Association or by the arbitrators appointed by the buyer & by the seller one (by) each both of whom shall be senior traders, (and such decision) shall be accepted by both persons -- (buyer and seller), and the said decision shall be deemed as the final decision.'3. Part of the goods were delivered. The respondent claims the balance of the price of goods sold and delivered. The petitione...
Tag this Judgment!Sm. Rajlakshmi Dassi Vs. Bonomali Sen and ors.
Court: Kolkata
Decided on: Aug-27-1954
Reported in: AIR1955Cal573,59CWN1073
K.C. Das Gupta J. 1. A suit instituted by Bholanath Sen and Tulsimanjari Dassi in forma pauperis having been dismissed with costs, they were, under the decree, made liable to Government to pay the sum of Rs. 2484-12-0 on account of costs of court-fees and the sum of Rs. 1115-9-6 to the defendant Rajlakshmi Dassi. Rajlakshmi Dassi applied for execution of this amount together with costs of execution on 13-11-1943 in Title Execution Case No. 41 of 1943.The Government of West Bengal had applied for execution against Bholanath and Tulsimanjari in the Execution Case No. 25 of 1942 and got four Government Promissory Notes attached. After some vicissitudes, with which we are no longer concerned, the position in the beginning of January 1952 was that in the execution case commenced by the present petitioner the legal representatives of Bholanath and Tulsimanjari, who had died on 20-9-1947 and 8-11-1948 respectively had been substituted in their place.No such substitution had, however, been mad...
Tag this Judgment!Kasemali Vs. Ajoyendu Paul and ors.
Court: Kolkata
Decided on: Aug-26-1954
Reported in: AIR1956Cal375,60CWN224
K.S. Das Gupta J.1. The petitioner was defendant in a suit before the Small Cause Court at Alipore for recovery of arrears of rent. The suit was decreed ex parte. On 9-4-1949 he filed an application under Order 9, Rule 13, Civil P. C., for setting aside the 'ex parte' decree.The provision in Section 17(1), Provincial Small Cause Courts Act is that the procedure prescribed in the Code of Civil Procedure, 1908, shall, save in so far as is otherwise provided by that Code or by the Provincial Small Cause Courts Act, be the procedure followed in a Court of Small Causes in all suits cognizable by it and in all proceedings arising out of such suits.It was this provision which made available to the petitioner the procedure of an application under Order 9, Rule 13, Civil P. C., and, as already stated, he took advantage of this provision and filed an application for setting aside the decree. Section 17(1) has, however, a further provision in its proviso which is in these words:'Provided that an ...
Tag this Judgment!Mcgregor and Balfour Ltd., Calcutta Vs. Commissioner of Income-tax, We ...
Court: Kolkata
Decided on: Aug-26-1954
Reported in: [1955]27ITR389(Cal)
CHAKRAVARTTI, C.J. - This reference involves a short but intriguing point which afforded an opportunity for arguments of some subtlety.The assessees, McGregor & Balfour Ltd., Calcutta, are a limited registered office there. The control and management is also not wholly situated in India. They however trade in this country as well and had to pay excess profits tax under the relevant Acts both in India and in England. In respect of the tax paid in this country, they availed themselves of the provisions of section 12 (1) of the Excess Profits Tax Act and in respect of the tax paid in the United Kingdom, they availed themselves of the provisions of section 12 (2) and so deducted appropriate amounts in computing their profits and gains of the relevant years for the purposes of income-tax and super-tax. In the accounting year ended on the 31st October, 1946, relative to the assessment year 1947-48, they obtained in the United Kingdom a repayment of a sum of Rs. 2,31,009, out of the excess pr...
Tag this Judgment!Debendra Nath Bhattacharjee Vs. Amarendra Nath Bhattacharjee and ors.
Court: Kolkata
Decided on: Aug-25-1954
Reported in: AIR1955Cal159,59CWN369
K.C. Das Gupta, J.1. The petitioner is one of the defendants in a suit for partition which was instituted on 1-6-1951 by the first opposite-party in the Court of the Fourth Additional Subordinate Judge, 24-Parganas, at Alipore. Besides a plot of land with building thereupon and some paddy lands in Barisha within the territorial jurisdiction of the Subordinate Judge's Court, the schedule of the properties of which partition was sought included land and building in the town of Chandernagore which was not, on 1-6-1951, comprised within the territory of India. The defendant pleaded 'inter alia' that the Court had no jurisdiction to try the suit as some of the properties were in Chandernagore.2. An issue was framed on this question and taken up for decision first. The learned Subordinate Judge held that as the Code of Civil Procedure became applicable to Chandernagore from 2-5-1951, his Court had jurisdiction to try the suit.3. It is contended before us that this decision was wrong, inasmuc...
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