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Kolkata Court December 1956 Judgments

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Dec 17 1956

Ajit Kumar Bagchi Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Dec-17-1956

Reported in: AIR1957Cal350,61CWN576

ORDERSinha, J. 1. The facts in this case are shortly as follows : The Respondent No. 3, the Maharajadhiraj of Darbhanga, was at the material time, owner of a large tract of forest in the District of Bankura. He used to lease out the forest to contractors. Although the word 'lease' has been generally used, the transaction was of a special nature as will be discussed presently. In this case we are concerned with portions ofthe forest lying in Mouza Barapacha and Mitha, Am, situated in Thana Ranibundh, in Paragana Shyamsundarpur, District Bankura. The forest situated in these Mouzas used to be leased out for stated periods by public auction. Sometime in the year 1945, there was a proclamation for sale by public auction. The proclamation of sale declared that there would be a public auction of certain kinds of jungle wood within the aforesaid Mouzas. Thus it is not a lease of the ordinary sort. On the 22nd of December, 1945 the petitioner was declared to be the highest bidder for the sum o...


Dec 14 1956

Indian Iron and Steel Co. Ltd. and ors. Vs. Dalhousie Holdings Ltd. an ...

Court: Kolkata

Decided on: Dec-14-1956

Reported in: AIR1957Cal293

P.B. Mukharji, J.1. This appeal is a lively example of the struggle of now ideas in the old habits of thought. The new idea is the amalgamation of two companies by Special Statute of Parliament. The old habits of thought are the company law notions of amalgamation. Two companies coalesced in a strange unfamiliar setting. This is no ordinary amalgamation. An Ordinance followed by an Act of Parliament blessed this union. The impact of this Special Statute is great on the familiar Company Law under the Companies Act with its set patterns for amalgamation and the classical notions or impropriety of a company trafficking in its own share and obtaining its own shares leased on the old inheritance bequeathed by the House of Lord's dispensation in Trevor v. Whithworth (1887) 12 AC 403 (A). The struggle is keep and hard. The issue is 'whether the new ideas will succeed or the old habits of thought will prevail. 2. The principal actors in the scene are two limited companies, one the Indian Iron ...


Dec 13 1956

Bhabani Prosad Saha Vs. Sm. Sarat Sundari Choudhurani

Court: Kolkata

Decided on: Dec-13-1956

Reported in: AIR1957Cal527

Lahiri, J. 1. This is an appeal by the plaintiff in a suit for a declaration that the properties described in the plaint are the self-acquired properties of one Manindra Nath Chowdhury and that the defendant had only a Hindu widow's right of enjoyment for life in respect thereof and a further declaration that the plaintiff is the reversioner in respect of the said properties and that he being the reversioner in respect of the properties the defendant is bound and liable to invest in Government securities the money that would be fixed by the Government on account of the award in respect thereof. 2. The facts which are undisputed are these. One Dharanidhar Saha Chowdhury had a daughter named Jyotiriswari and the plaintiff Bhabani Prosad Saha is the son of Jyotiriswari. Before his death Dharanidhar adopted Manindranath Chowdhury as his son. The defendant Saratsundari is the widow of that son. Manindranath died some time in the year 1914 leaving Saratsundari as his sole heir. Before his de...


Dec 13 1956

BhairuddIn Nahata Vs. Union of India (Uoi)

Court: Kolkata

Decided on: Dec-13-1956

Reported in: AIR1957Cal573

G.K. Mitter, J.1. This is a suit by a consignee of goods for damages for non-delivery and/ or loss of the consignment against the Union of India.2. On 29-4-1950 the plaintiff consigned to himself 201 bags of mustard seeds from Hathras Killah on the East Indian Railway. The goods were to be carried to Luckysarai. another station or the same Railway. For the non-delivery of the consignment the plaintiff claims a sum of Rs. 18.022-8-0, full particulars of the claim being given in paragraph 3 of the plaint. These include not only the cost of 455 mds. 5 srs. 8 ch. mustard seeds amounting to Rs. 15,614-7-3 'but various other charges and expenses. As the plaintiff is not pressing his claim with regard to these other items, no further notice need be taken of them.3. The Plea in defence which was ultimately pressed in this Court, is that the consignment arrived at the destination station and delivery of it was duly given to the consignee or his agent ; an alternative case was also made that if ...


Dec 13 1956

New India Tannis Ltd. Vs. Aurora Singh Mojbi and anr.

Court: Kolkata

Decided on: Dec-13-1956

Reported in: AIR1957Cal613,61CWN235,(1957)IILLJ440Cal

Chakravartti, C.J. 1. The appellant-company carries on the business of making extracts of myrobalan and exporting the same to foreign, countries. It has a factory called 'Rong Kuti' where its manufacturing business is carried on. Early in 1953, the chimney needed re-pairs and by a letter written on the 18th of March, the appellant-company engaged one Hazara Singh to dismantle the upper portion of the chimney and hoist a new length of chimney instead. In pursuance of that contract, the work was taken up by Hazara Singh through his men and while the work was being carried on, one Bishan Singh who, among others, was engaged in it, fell from a height of sixty feet and met with an instantaneous death.2. On the basis of the death of his son by the accident of the fall, respondent No. 1, Aurora Singh Mojbi, made an application for compensation against the appellant und-r the Workmen's Compensation Act. He alleged that Bishan Singh had been employed by the appellant and while so employed, had ...


Dec 13 1956

Evans Medical Supplies Ltd. Vs. Moriarty (inspector of Taxes).

Court: Kolkata

Decided on: Dec-13-1956

Reported in: [1958]33ITR700(Cal)

LORD EVERSHED M.R. The question raised on this appeal is whether a sum of Pounds 100.000 paid to Evans Medical Supplies Ltd. (whom I will hereafter call' the company') by the Government of Burma pursuant to an agreement dated October 20, 1953, was rightly included in the companys assessment for income tax for the year 1954-1955 as part of 'the annual profits or gains arising to the company from its trade' during the year of assessment under Case I of Schedule D. now incorporated in section 122 of the Income Tax Act, 1952. [His Lordship stated the facts and continued :]The agreement begins by certain recitals, thus : '(1) the Government of the Union of Burma propose to build in Burma a factory and laboratories (hereinafter together referred to as the factory) for the purpose of establishing an industry there for the production of pharmaceutical and other products. (2) Evens Medical has developed and own processes formulae and knowledge relating to the manufacture of pharmaceutical produ...


Dec 12 1956

P.C. Roy and Co. (India) Private Ltd. Vs. A.C. Mukherjee and anr.

Court: Kolkata

Decided on: Dec-12-1956

Reported in: AIR1957Cal368

ORDERSinha, J. 1. The facts in this case are shortly as follows: The petitioner is a company incorporated in India under the Indian Companies Act, 1956, and has its registered office situate in Calcutta. In 1954, the petitioner came to have exclusive right to exploit some 700 sq. miles of forests in North Andamans from the Government of India. In order to carry out the exploitation, it was found necessary for the company to charier a ship for carrying timber from the Andamans to Indian ports. By a charterparty dated August 25, 1934, executed in London, the petitioner company chartered from Messrs. Newland Steamship Co. Ltd. of Hongkong, a vessel called 'Eastern Venture'. On terms and conditions contained in the said charterparty. Thy charter was in the standard form known as the 'Uniform Time Charter', whereby the owners let and the company hired the said vessel for a period of six months in the first instance. The charterparty agreement was renewed from time to time. A copy of the cha...


Dec 12 1956

Pyrah (inspector of Taxes) Vs. Annis and Co. Ltd.

Court: Kolkata

Decided on: Dec-12-1956

Reported in: [1958]33ITR604(Cal)

LORD EVERSHED M.R. The question which was raised in this case was whether the appellant company could properly make a deduction, in ascertaining the sum for which they were liable to be taxed under Schedule D in respect of their business as road haulage contractors, of a sum of Pounds 1,272, the amount of legal charges fruitlessly (as it turned out) expended by them in an attempt to get a variation of what is called an 'A' road licence in the year 1952 so as to enable them, under that licence, to operate three additional articulated vehicles.The case stated, which Sir Reginald Hills described as being to some extent a labour-saving operation, expressed in the following lines only the contention of the company;' It was contended on behalf of the company that the legal expenses were incurred in attempts to obtain company that the legal expenses were incurred in attempts to obtain replacement of the said A licence held before the war and as such were admissible expenses.' The reference to...


Dec 12 1956

P.C. Roy and Co. (India) Private Ltd. Vs. A.C. Mukherjee and Another.

Court: Kolkata

Decided on: Dec-12-1956

Reported in: [1958]33ITR817(Cal)

SINHA J. - The facts in this case are shortly as follows :The petitioner is a company incorporated in India under the Indian Companies Act, 1956, and has its registered office situate in Calcutta. In 1954, the petitioner came to have exclusive right to exploit some 700 sq. miles of forests in North Andamans from the Government of India. In order to carry out the exploitation, it was found necessary for the company to charter a ship for carrying timber from the Andamans to Indian ports. By a charterparty dated August 25, 1954, executed in London, the petitioner company chartered from Messrs. Newland Steamship Co. Ltd. of Hongkong, a vessel called 'Eastern Venture', on terms and conditions contained in the said charterparty.The charter was in the standard form known as the 'Uniform Time Charter', whereby the owners let and the company hired the said vessel for a period of six months in the first instance. The charterparty agreement was renewed from time to time. A copy of the charterpart...


Dec 10 1956

Girish Chandra Jana Vs. Kalachand Maity

Court: Kolkata

Decided on: Dec-10-1956

Reported in: AIR1957Cal242,61CWN207

P.N. Mookerjee, J.1. A short question arises in this appeal.2. The appellant was the defendant in a suit for setting aside an ex parte mortgage decree on the ground of fraud and non-service of summons. The plaintiff had previously applied unsuccessfully to have the decree set aside under Order 9, Rule 13 of the Code of Civil Procedure. The only point is whether the present suit is maintainable and whether the findings, on which the learned Subordinate Judge has answered that question in the affirmative and granted the plaintiff a decree, setting aside the previous ex parte decree and reviving the original suit, are sufficient in law for the said purpose.3. The ex parte decree which was sought to be set aside in the present suit was passed in a mortgage suit (T. S. No. 80 of 1945), brought by the present appellant as plaintiff against the present respondent as defendant. The preliminary decree was passed ex parte on April 27, 1945, and It was made final in March, 1946. On September 17, ...


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