Kolkata Court December 1955 Judgments
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Kumar Pashupati Nath Malia and anr. Vs. Sri Sankari Prosad Singh Deo a ...
Court: Kolkata
Decided on: Dec-23-1955
Reported in: AIR1957Cal128
P.N. Mookekjee J. 1. This appeal is by the defendants and it arises Out of a suit for a charge decree for recovery of minimum royalty, price of royalty coal and interest. The suit which was valued at RS. 8,819-1-0 was decreed in part for Rs. 7,319-1-0 with proportionate costs Rs. 831-10-6 pies, making up a total of Rs. 8,150-11-6 pies, and from that preliminary charge decree the contesting defendants have preferred the present appeal.2. The plaintiff respondent claims under a lease dated 4-5-1919. That lease was created by the Patta, Ext. E, and the kabuliyat, Ext. 2. This Kabuliyat was executed by the defendants' father in favour of the plaintiff's father who in his turn granted the Patta Ext. E. It was a lease of the 'coal land' of Mouza Duburdihi. Under the lease the lessee obtained settlement of and became entitled to the 'underground coal' of the said Mouza upon an undertaking to pay royalty or commission at the rate of 2 annas per ton on coal, raised and despatched or sold from t...
National Cement Mines Industries Ltd., Calcutta Vs. Commissioner of In ...
Court: Kolkata
Decided on: Dec-23-1955
Reported in: AIR1956Cal480,[1956]29ITR629(Cal)
Chakravartti, C.J.1. Of the two questions referred in this case at the instance of the assessee, Dr. Pal abandoned one at the very commencement of his 'argument. On the other, we have been addressed by both sides at considerable length. That question concerns the nature of a receipt which came into the hands of the assessee under the provisions of one of the clauses of a deed by which the assessee transferred certain rights and. concessions to a third party.2. The assessee Messrs. National Cement Mines Industries Ltd. is a public limited company, incorporated on 27-12-1931, The Memorandum of Association sets out 53 objects of the venture but Clause 3(1) states that the principal object was to 'carry on the businesses of cement and lime manufacture and also of limestone supply and for the purposes of such businesses to acquire rights and concessions pertaining to limestone, coal and surface lands from the Dewarkhand Karanpura Mines and Industries Limited'. Among the other objects which ...
Sailendra Sundar Mitra Vs. the State and anr.
Court: Kolkata
Decided on: Dec-22-1955
Reported in: AIR1957Cal24,1957CriLJ53,60CWN239
Sen, J. 1. In this revisional application, directed against an order of conviction of Sailendra Sunder Mitra under Section 420, Penal Code in which the accused was sentenced to one day's imprisonment and to pay a fine of Rs. 500/-, in default to suffer rigorous imprisonment for six months more, the first question arising for decision is whether an application for substitution of the heir of Sailendra Sunder Mitra who is now dead can be allowed. Section 431, Criminal P. C. provides that every appeal shall abate finally on the death of the accused except an appeal from a sentence of fine. The questions therefore, for decision are, firstly, whether this provision applies to revisional applications and secondly, whether it applies when there is a composite sentence of imprisonment and fine. 2. Mr. Banerjee appearing for the State has pointed out that Section 439, Criminal P. C. does not in terms refer to Section 431, Criminal P. C. and he has therefore contended that the provision as to ab...
Indian Molasses Co. Ltd. Vs. Commissioner of Income-tax, West Bengal
Court: Kolkata
Decided on: Dec-21-1955
Reported in: AIR1956Cal281,[1956]29ITR565(Cal)
Chakravartti, C.J. 1. The argument addressed to us in this Reference has been lengthy and, if I may say without offence, of a somewhat wandering character, but the point referred is an extremely slender one. It covers but a fraction of the question which will have to be decided in favour of the assessee, if its claim for deduction of certain amounts of money in the computation of its taxable profits is to be allowed. 2. The assessee, the Indian Molasses Co. Ltd., is a public limited company. In 1948 its Managing Director was a gentleman of the name of Mr. John Bruce Richard Harvey who had already been in its service for about thirteen years. It has been, found; that there was an agreement that 'the Company should provide a pension to Mr. Harvey when he retires.' In implementation, apparently, of that agreement, the assessee executed on 16-9-1948. a Deed of Trust by which it appointed three Chartered Accountants as trustees and declared that it had already paid over to the trustees a ce...
Chung Ping Yung Vs. Amiya Chakrabartti and anr.
Court: Kolkata
Decided on: Dec-20-1955
Reported in: AIR1956Cal109,1956CriLJ519
ORDERDebabrata Mookerjee, J.1. This is a petition for revision of an order of the Chief Presidency Magistrate, Calcutta, dated 25-2-1955 by which the learned Magistrate discharged the opposite parties from certain proceedings on the ground that they were not maintainable by reason of absence of sanction under Section 197, Criminal P. C.2. On 1-12-1954, the petitioner filed a complaint in the Court of the Chief Presidency Magistrate, Calcutta, charging the opposite parties with having committed offences under Sections 330/109 and 323, Penal Code. The allegations briefly were that the petitioner had been arrested on 29-11-1954 from a house at Wellesley Street in connection with an investigation relating to the seizure of a considerable quantity of opium in the Kiddierpore docks.The petitioner was thereafter taken to the Customs House where he was detained and the opposite party No. 1, the Deputy Commissioner of Excise along with opposite party No. 2, Superintendent, Customs Preventive Se...
Rai Sudhindra Nath Choudhury Vs. Commissioner of Income-tax, West Beng ...
Court: Kolkata
Decided on: Dec-20-1955
Reported in: AIR1956Cal499,[1956]29ITR551(Cal)
Chakravartti, C.J.1. This Reference reflects another fact of the many-sided question which has arisen regarding the assessment of Indian citizens on income derived from agricultural lands which have fallen to Pakistan.2. The assessee is one Rai Budhindra Nath Choudhury and the assessment year concerned is 1948-49. The relative accounting year is 1354 B. S. which corresponds to the period commencing on 15-4-1947 and ending on 13-4-1948. The original assessee was the late Rai Jatindra Nath Choudhury who died after filing a return of his income on 20-4-1949. Thereafter, the assessee on record was substituted as his heir and legal representative and the assessment proceeding wag continued as against him.3. We are concerned in this Reference with income derived by the assessee from only one source. He owns fairly extensive zemindary properties situated in an area which now appertains to the Dominion of Pakistan. During the accounting year, he derived some income from those zemindary propert...
Manindra L. Goswami Vs. R.N. Bose, Income-tax Officer
Court: Kolkata
Decided on: Dec-19-1955
Reported in: AIR1956Cal443,[1956]30ITR550(Cal)
ORDERSinha, J.1. The facts In this case are shortly as follows : The petitioner, Manindra Lal Goswami, carried on a business in co-partnership with one B. R. Das Gupta and one P. C. Mukherji under the name and style of 'Dyes and Chemical Agency', at No. 12, Dalhousie Square, Calcutta. The partnership commenced from 1-4-1940 and was discontinued as & from 31-3-1944. On or about 25-11-1944 notice was issued under Section 34, Indian Income-tax Act. So far as the petitioner is concerned, it was issued in this form:'Notice under Section 34 of the Indian Income-tax Act, 1922 (XI of 1922)No. III(1)/1946income-tax OfficeDate 25-11-44To M. L. Goswami, Esqr., Partner of M/S. Dyes & Chemical AgencyC/o Bengal Engineering Co., Ltd., 12, Dalhousie Square, Calcutta.Whereas in consequence of definite information which has come into my possession, I have discovered that your income assessable to income-tax for the year ending 31st of March 1944 (a) escaped assessment:I therefore propose to assess the s...
Bhajahari Mandal Vs. the State
Court: Kolkata
Decided on: Dec-16-1955
Reported in: AIR1956Cal388,1956CriLJ994
Chakravartti, C.J. 1. The facts of this case make a most unpleasant impression and had it not been for a very substantial question of law which is obviously implied, we would not have entertained an application for leave to appeal to the Supreme Court at all. There is however a point of a fundamental character which appears to us to require further consideration.2. The facts are as follows : There was a case under Section 304 read with Section 324, Penal Code, pending before the Sessions Judge of Burdwan in which two persons, named Istipada Ghosh and Gopiraman Ghosh, were among the accused. Their interests were being looked after by a person called Bhajaharl Mandal, who is the petitioner before us. The prosecution case is that Bhajahari did not confine his activities to supervising the progress of the case in an open and normal way, but also formed the idea of corrupting the jurors and winning over a majority of them by payment of illegal gratification. He was said to have approached o...
B.N. Mehrotra and ors. Vs. the State
Court: Kolkata
Decided on: Dec-15-1955
Reported in: AIR1956Cal137,1956CriLJ529,60CWN305
ORDERDebabrata Mookerjee, J. 1. This Rule was issued to show cause why certain proceedings pending against these petitioners under Section 6(c) read with Section 23, Indian Boilers Act should not be quashed or why such other or further orders should not be made as to this Court might seem fit and proper.2. The proceedings are pending in the Court of a Magistrate, First Class, Barrackpore, against these four petitioners who are the directors of Messrs. Bharat Woollen Mills Ltd., Mill No. 2 at 4, Nillganj Road, Belgharia, 24 Parganas.3. It appears that on 22-3-1954 the Chief Inspector of Boilers, West Bengal, wrote a letter of complaint asking for prosecution of the directors of Messrs. Bharat Woollen Mills Ltd., a public limited company registered under the Indian Companies Act.The letter alleged that as a result of inspection of Mill No. 2 at 4, Nillganj Road on 24-12-1953 it was discovered that a particular boiler located In the mill was actually steaming without a certificate having ...
Sm. Krishna Subala Bose and ors. Vs. Dhanapati Dutta and ors.
Court: Kolkata
Decided on: Dec-09-1955
Reported in: AIR1957Cal59
Guha Ray, J.1. This is an appeal on behalf of the heirs of the referring claimant Dulal Chand Bose, that is, Claimant No. 1 from the judgment of the President of the Calcutta Improvement Trust Tribunal confirming the award of the Collector and dismissing the reference under Section 18, Land Acquisition Act. The proceedings relate to municipal premises No. 188/2 Maniktola Main Road, measuring 4 bighas and 16 cottas. Admittedly it forms the western part of a larger holding originally numbered premises No. 109 and measuring 18 bighas and 12 cottas. This larger holding really consisted of two holdings namely Nos. 15 and 18 in Sub-division II, Division 3, Dihi Panchannagram under the Collectorate of 24 Parganas. The eastern and the largest part of the holding is numbered premises No. 188 and measures 10 bighas 2 cottas and the central part is premises No. 188/1 measuring 3 bighas 14 cottas.2. The referring claimant is admittedly the landlord of all the premises, namely, premises Nos. 188, 1...
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