Kolkata Court January 1956 Judgments
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Calcutta Stock Exchange Association Ltd. Vs. Commissioner of Income-ta ...
Court: Kolkata
Decided on: Jan-06-1956
Reported in: [1956]29ITR687(Cal)
CHAKRAVARTTI, C.J. - This reference comes to us on case stated by the Appellate Tribunal a Second time in pursuance of directions given by this court under the section 66(4) of the Indian Income-tax Act.The assessee is limited liability company incorporated on the June7 , 1933, in order the to take over the assets and liabilities of an unincorporated association, called 'The Calcutta Stock Exchange Association' and to conduct the affairs of the stock exchange which that the association had founded. The principal object of the assessee company is to facilitate the transaction of business on the Calcutta Stock Exchange and to make rules and bye-laws, regulating the mode and the conditions in and subject to which the business on the stock exchange shall be transacted. The company is composed of 'members' who may be either individual or firms, but who, except in the case of parties who had been members of the unincorporated association, have to be elected before their admission and upon th...
Sailendra Kumar Roy and anr. Vs. Corporation of Calcutta
Court: Kolkata
Decided on: Jan-05-1956
Reported in: AIR1956Cal156,1956CriLJ531
ORDERDebabrata Mookerjee, J.1. This petition is directed against an order of the Municipal Magistrate, Calcutta, dated 24-6-1955, by which the petitioners Sailendra Kumar Roy and Rabindra Kumar Roy were convicted of an offence under Section 437(1)(a)/537, Calcutta, Municipal Act 1951. Each of these petitioners has been sentenced to pay a fine of Rs. 25/-.2. The case made by the Municipality is that on premises No. 70/2/c Gouri Bari Lane, Calcutta, a mustard oil mill has been set up where oil is being manufactured by crushing mustard seeds with the aid of electrical power. The petitioners who are the owners of the mill manufactured oil without a license for the year 1952-53 and as such they contravened the provisions of Section 437(1) (a), Calcutta Municipal Act.The petitioners' defence was that they have been carrying on the business, which requires a health license, on the premises for a pretty long time and that they were granted by the Corporation such license in the past; but for t...
Commissioner of Income-tax, West Bengal Vs. Sardar Bahadur Sardar Indr ...
Court: Kolkata
Decided on: Jan-05-1956
Reported in: AIR1956Cal164,[1956]29ITR781(Cal)
Chakravartti, C.J. 1. This Reference involves but a short point and to answer even that point has become comparatively easy by reason of a concession properly and readily made by Mr. Meyer.2. The assessee is a Trust represented by its trustees. It was created by a private limited company on 19-1^-1944, when certain shares of certain public limited companies of the value of RS. 7,79,045/- were settled with three named trustees with directions to hold them upon trust to pay and app}y the income for the advancement of such charitable purpose or purposes as the trustees might deem to be the most deserving of support and at such times and in such manner as they might in their discretion determine.I am only paraphrasing the relevant clause of the Trust Deed which will have to be set out in extenso. After the creation of the Trust, the trustees received payments of dividend on the shares which constituted the Trust Fund, but the companies which paid the dividend did so after making the usual ...
Sm. Ashalata Mitra Vs. A.D. Viz
Court: Kolkata
Decided on: Jan-05-1956
Reported in: AIR1956Cal311,60CWN574
Bachawat, J.1. This application in revision is directed against an order of the learned District Judge of 24-Parganas, dated 19-11-1955, holding that the appeal was maintainable and fixing 7-1-1956 for the hearing of the appeal.2. The petitioner landlord instituted against the opposite party tenant a suit for ejectment in the court of the 4th Subordinate Judge, Alipore. By an order dated 24-8-1955, the learned Subordinate Judge passed an order striking out the defence of the tenant opposite party on the ground that he had not deposited the arrears of rent.This order was passed under the provisions of Section 14(4) of the West Bengal Premises Rent Control (Temporary Provisions) Act, 1950. Before the suit was further proceeded with and a decree was passed, the tenant opposite party preferred an appeal against this order to the learned District Judge.In that appeal, it was contended on behalf of the landlord petitioner that the appeal was incompetent and was not maintainable. The prelimin...
P.R. Mukherjee Vs. Commissioner of Income-tax, West Bengal
Court: Kolkata
Decided on: Jan-04-1956
Reported in: AIR1956Cal197,[1956]30ITR535(Cal)
ORDERChakravartti, C.J. 1. The facts of this Reference are a little unusual in that in making an assessment on the assessee, the Department seems to have proceeded by the method of trial and error.2. It appears that there are in the town of Howrah three houses, standing in the name of a lady, named Srimati Lila Devi. Those houses are premises Nos. 132, 133 andi 134, Netaji Subhas Road. On premises No. 132 stands a cinema-house called 'Shyamasree Talkies' which is also in the name of the lady and which has been functioning since March, 1946.In February, 1948, Lila Devi voluntarily submitted a return of her income for the accounting year 1946-47 which, in her case, was the usual financial year. The return showed an income of Rs. 334-13-0 from property and Rs. 5,682-7-0 as income from the cinema business.The Income-tax Officer accepted the lady's figure as regards her income from property, but thought that the true income from the cinema business should be Rs. 11,500/- and not the amount ...
Ram Lal Mallah and ors. Vs. Lall Chand Mallah
Court: Kolkata
Decided on: Jan-03-1956
Reported in: AIR1956Cal315,1956CriLJ745
Sen, J. 1. This revisional application is directed against an order under Section 107 taken with Section 118, Criminal P. c. binding down the petitioners to keep the peace for the period of one year. 2. The facts of the case briefly are as follows : The petitioners are bargadars under the opposite party in respect of about one hundred bighas of land. The opposite party instituted Proceedings before the Bagchas Board for obtaining possession of the lands from the bargadars. Before the Bhagchas Board the petitioners filed petitions promising to surrender the lands voluntarily. Thereafter he filed an application in the Court 'istafanamas' purporting to surrender the lands. This was in Aswin corresponding to September or October, 1954, but in Kartick (the first part of November, 1954) the petitioners ploughed the lands in disregard of the 'istafanamas' which they had executed. The opposite party protested and he was threatened and was therefore unable to stop the cultivation of the lands b...
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