Kolkata Court August 1954 Judgments
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Pravudayal Agarwala Vs. Ramkumar Agarwala
Court: Kolkata
Decided on: Aug-18-1954
Reported in: AIR1956Cal41
R.P. Mookerje, J. 1. The plaintiff respondent filed the suit out of which this appeal arises praying for specific performance of a contract, in the alternative for declaration of title in respect of certain lands--the plaintiff and the defendants being partners, or for damages and certain other reliefs. The learned Subordinate Judge decreed the suit in part in a preliminary form holding inter alia that the plaintiff was entitled to damages which were to be determined in the manner indicated in the judgment. 2. The defendant 1 has preferred this appeal and it has been maintained that the plaintiff was not entitled to any relief. The plaintiff has also preferred a cross objection claiming a larger amount of compensation than what has been allowed. 3. Prabhudayal Agarwalla defendant 1 had been trying to 'obtain settlement from the khas Mahal department of the Government a plot of land for starting a rice mill at Alipore Duars in the district of Jalpaiguri. Other parties also entered into ...
Commr. of Income-tax, West Bengal Vs. Braithwaite and Co. (India) Ltd.
Court: Kolkata
Decided on: Aug-18-1954
Reported in: AIR1955Cal97
Chakravartti, C.J.1. This is a reference under Section 66(1), Income-tax Act, by the Calcutta Bench of the Income-tax Appellate Tribunal of a question of law at the instance of the assessees.2. The assessees are a company, called Braithwaite & Co. (India) Limited. The assessment year concerned is the year 1947-43, the relevant accounting year being the calendar year 1946. In the course of the assessment proceedings, the assessees claimed that a sum of Rs. 5,10,130/- which was the balance shown by their Profit and Loss account as on 1-1-1946, should be considered as a reserve within the meaning of Explanation (a) to the proviso to Paragraph D of Part II of the Schedule to the Indian Finance Act, 1947, for the purpose of the calculation of additional super-tax. The amount of Rs. 5,10,130/-was made up as follows ;(a)Balance of Profit and Loss account brought forward on 1-1-1945Rs. 82,760/-(b)Profit for the calendar year 1945Rs. 4,27,370/- TotalRs. 5,10,130/-3. With respect to the second s...
Sitaram Gupta and ors. Vs. Corporation of Calcutta
Court: Kolkata
Decided on: Aug-17-1954
Reported in: AIR1956Cal18
Bose, J.1. This is a suit for a declaration that the plaintiffs are the tenants of one shop-room and two ledges in stall No. 2 of Block P of the College Street Market, Calcutta, and they are entitled to remain in possession thereof as such tenants, for an injunction restraining the defendant, its servants and asents from in any way interfering with the plaintiffs' possession of the said shop and the said ledges and for specific performance of an agreement to allot and let out the said shoproom and the said ledges to the plaintiffs.2. Mr. B C. Dutt, the learned counsel for the defendant, has raised two preliminary issues as to the maintainability of this suit. The issues are:1. Is this suit maintainable in the absence of notice under Section 538 Calcutta Municipal Act, 1923?2. Have the plaintiffs any cause of action against the defendant?It is agreed that I shall decide these preliminary issues first and for the purpose of these issues the farts alleged in the plaint are admitted3. The ...
Commr. of Income Tax, West Bengal, Calcutta Vs. S. Sarkar and Co., Cal ...
Court: Kolkata
Decided on: Aug-17-1954
Reported in: AIR1954Cal613
Chakravartti, C.J.1. This Reference involves a short question of procedure hut it was said on behalf of the Commissioner of Income-tax that the question was one of importance.2. It appears that the Income-tax Officer had to deal with the assessment of the assessee, Messrs. Sarkar & Co. for two assessment years, namely, 1945-46 and 1046-47.3. One of the points raised by the assessee in the appeals appears to have been that its business was owned by a partnership and not by a Hindu undivided family. Necessarily, there was also an application for registration of the partnership under Section 26A, Income-tax Act. The Income-tax Officer held that before the assessee had made a partition within the meaning of Section 25A of the Act, the claim for the treatment of the business as a business owned by a firm could not be entertained and the claim for registration could not be allowed. The Income-tax Officer, who made that order was the Income-tax Officer, District III (2).Thereafter, the assess...
Associated Mining Industries Limited Vs. Commissioner of Income-tax, W ...
Court: Kolkata
Decided on: Aug-17-1954
Reported in: [1955]27ITR429(Cal)
CHAKRAVARTTI, C.J. - The assessee is a limited company and holds two leases of two mica mines. It appears that originally the leases were obtained by some third part, who may be or may have been connected with the assessee, but at some subsequent date, the loses were acquired by the company itself. The first lease was granted on the 30th May, 1930, and the second some fourteen years later, on the 22nd November, 1944.It appears that the assessee carries on a business of purchase and sale of mica. In the course of its assessment for the assessment year 1946-47, it claimed a deduction of Rs. 2,300 which it had paid as minimum royalty during the relevant accounting year, which was the calendar year 1945. This minimum royalty appears to have been paid under one or both of the two mining leases and the case of the assessee was that it was entitled to a deduction of the amount under section 10 (2) (xv) of the Income-tax Act on the basis that it was expenditure laid out or expended wholly and ...
Krishna Chandra Chatterjee Vs. Chief Superintendent, Central Telegraph ...
Court: Kolkata
Decided on: Aug-16-1954
Reported in: AIR1955Cal75,58CWN1026
ORDERSinha, J.1. The petitioner was appointed as a clerk in the Central Telegraph Office sometime in May 1944. He was made permanent in June 1948. There is no written contract of service. In February, 1944, the petitioner had been selected as a candidate for the post and he was required to undergo training without allowance. He joined the department for the purpose of training on or about 4-3-1944 and on that date he signed a declaration to the following effect : 'I do hereby declare that I have read the Government Servants' Conduct Rules and thoroughly understood them.'2. It appears that the petitioner interested himself in trade union activities. Some time in 1949, a printed handbill was issued under the signature of six persons including that of the petitioner who is shown therein as the Secretary of the Telegraphic branch of the Union of Posts and Telegraph Workers.This handbill, or the 'leaflet' as it has been called, is in the Bengali, language and calls upon the Posts & Telegrap...
Supdt. and Remembrancer of Legal Affairs, Govt. of West Bengal Vs. Cal ...
Court: Kolkata
Decided on: Aug-11-1954
Reported in: AIR1955Cal164,1955CriLJ494
Guha Ray J.1. This is an appeal on behalf of the State from an order of acquittal of the accused in a prosecution under Section 50, Electricity Act. Following the electrocution of a boy of about 5 years of age on 23-5-1951 by contact with an electric wire attached to a wall of premises No. 174, Victoria Road, North Baranagore, there was an inspection of the installation by an Inspector on the 24th. As a result of this inspection it was found that the resistance of the earth wire from the service bracket to the earth was 8.3 ohms. It was further found that the insulation at the end of the wire entering the service bracket had been damaged and that the copper core was blistered by electrical earth. As a result of this the earth wire and the service bracket pipe were charged with electricity so that when the boy came in contact with the earth wire he got electrocuted. The fuse fixed near the distribution end of the service line which was of 22 S. W. G. standard copper wire was found intac...
Union of India (Uoi) Vs. Manmull JaIn and ors.
Court: Kolkata
Decided on: Aug-11-1954
Reported in: AIR1954Cal615,59CWN107
K.C. Das Gupta, J.1. In these three applications, the Union of India prays for this Court's permission to prosecute three appeals in place of the Percepteur and Municipal Reserveur of Chandemagore. The Percepteur issued on 2-8-1951, 'Commandments' upon the respondents-opposite parties for payment of certain sums of money, who thereupon filed 'oppositions' calling upon the Percepteur to appear before the Subordinate Judge. Finally, the Subordinate Judge dismissed the three miscellaneous cases started on the three 'oppositions'. The respondents-opposite parties filed appeals against the decisions of the Subordinate Judge to the District Judge, Chander-nagore, and on 16-6-1952 the appeals were allowed by the learned District Judge.2. Against this, three memoranda of appeals were filed on 9-9-1952 by the Union of India. The applications for permission to continue the appeals were filed on the same date.3. Before, however, any orders were passed on the applications, the appeals were placed ...
Durga Prosad Charnaria Vs. Mario Galstaun and ors.
Court: Kolkata
Decided on: Aug-06-1954
Reported in: AIR1955Cal194
S.R. Das Gupta, J. 1. This is an appeal against a decree passed by S.N. Banerjee J. declaring that the amount due to the plaintiff under the mortgage mentioned in the plaint in the suit for principal and interest is Rs. 5,000/- and a preliminary mortgage decree for sale and for costs, except costs of hearing after the amendment of the plaint. The plaintiff is the appellant before us and his contention in this appeal is that the learned Judge should have decreed the suit in full with all costs and not for a part only of the claim and costs. The respondents Nos. 1(a) and 1(b) are the heirs of John Carapiet Galstaun, since deceased who was the original defendant in the suit. 2. The case of the plaintiff as made in his original plaint as filed was as follows: The plaintiff is the mortgagee of properties belonging to thesaid John Carapiet Galstaun. The properties mortgaged were (a) premises No. 24 Amratolla Lane,Calcutta, (b) premises No. 96 Karaya Road, Calcutta, (c) premises No. 167/1 and...
M.M. Isphani Ltd. Vs. Commr. of Excess Profits Tax, West Bengal
Court: Kolkata
Decided on: Aug-06-1954
Reported in: AIR1955Cal370,59CWN104,[1955]27ITR188(Cal)
Chakravartti, C.J. 1. In this case we find a situation which has arisen before, but with regard to which we did not take any decision. As the situation has become one of rather frequent occurrence, it is necessary to decide the question arising and to settle the practice of the Court. 2. We have before us a Reference made by the Calcutta Bench of the Income-tax Appellate Tribunal under Section 21, Excess Profits Tax Act, read with Section 66(1), Income-tax Act, of a certain question of law. The reference has been made at the instance of the assessees, M. M. Ispahani Limited, Calcutta, and it was made under Section 66(1) of the Act. The Tribunal has, in accordance with the rules obtaining at the time when the Reference was made, caused the paper-book to be prepared and printed and has filed the same. The matter has now come up for hearing. 3. No hearing, however, can take place, as the assessees who caused the Reference to be made are not attending. As I have said, this has happened bef...
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