Kolkata Court February 1956 Judgments
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Subodh Kumar Bose Vs. Commissioner of Krishnanagar Municipality
Court: Kolkata
Decided on: Feb-29-1956
Reported in: AIR1956Cal393
ORDERSinha, J.1. In this case the point involved is about the interpretation of Section 529A, Bengal Municipal Act, 1932. The point is small but of some importance. It arises in the following way. The petitioner is a resident of the town of Krishnanagar where he was previously living in a rented house at No. 10-A Dhaipara Lane situate in Ward No, 1 within the limits of Krishnanagar Municipality and from which he removed to his own house in Amiruddin Punjabi Lane also in Ward No. 1. On or about 17-5-1955 respondent 3, the District Magistrate of Wadia, fixed the next general election of the said Municipality to be held on 6-3-1956. This notice was duly published on 25-5-1955, both by hanging up in prominent places as well as by beat of drums. Thereafter on 30-5-1955, the Registering Authority was appointed to prepare the voters' list. On 31-8-1955, the said Authority published the preliminary electoral roll. This was done by fixing copies in the different Wards in prominent places & by p...
S. Dutta and anr. Vs. the State
Court: Kolkata
Decided on: Feb-29-1956
Reported in: AIR1959Cal427,1959CriLJ829
J.P. Mitter, J. 1. The appellants, S. Dutta and Bhupati Naha, were tried by a learned Presidency Magistrate, Calcutta. They were both convicted under Section 420, read with Section 120B of the Indian Penal Code as also under Section 27 of the Drugs Act, 1940. Appellant S. Dutta was also convicted under Section 420 of the Indian Penal Code. In respect of the offence under Section 420 read with Section 120B of the Indian Penal Code, appellant Bhupali Naha was sentenced to undergo rigorous imprisonment for 8 months. He was also sentenced to rigorous imprisonment for 8 months in respect of his conviction under Section 27 of the Drugs Act. The two sentences imposed upon him were, however, ordered to run concurrently. The other appellant Section Dutta was sentenced to rigorous imprisonment for 3 months in respect of each of the three convictions, but the sentences were directed to run concurrently.2. Appellant Naha was, at all material times, the proprietor of Messrs. Chandemerdaya & Co., wh...
Anglo-french Exploration Co. Ltd. Vs. Clayson (inspector of Taxes).
Court: Kolkata
Decided on: Feb-29-1956
Reported in: [1956]30ITR309(Cal)
LORD EVERSHED M. R. The question involved in the present case relates to a sum of Pounds 16,138 4s. 2d. which was received by the appellant company, Anglo-French Exploration Company Ltd. in the year 1949.It is right that, at the outset of my judgment, I should refer to the terms of the schedule under which the claim is made, namely, Schedule D of the Income-tax Act, 1918, which was the Act of Parliament then in force. Its terms are very familiar, but I hope I shall be excused if I recite them : 'Tax under this schedule shall be charged in respect of -(a) The annual profits or gains arising or accruing - ... (iii) to any person... from any trade, profession, employment, or vocation, whether the same be respectively carried on in the United Kingdom...' I have thought it right and relevant to refer to the terms of that schedule because, in my judgment, Mr. Borneman correctly reminded us that the cases of individual persons sought to be charged under Schedule E of the Act, where the charge...
Nandram Agarwalla Vs. State of West Bengal
Court: Kolkata
Decided on: Feb-28-1956
Reported in: AIR1957Cal222,1957CriLJ442
ORDERGuha Ray, J.1. This is a petition under Section 215 of the Criminal P. C. for quashing the commitment of the petitioner Nandaram Agarwalla who was committed to this Court for trial on charges under Sections 120B/379 and 466 and 465 of the I. P. G.2. The prosecution arose out of the alleged removal of two returns filed on behalf of the assessee Sriram Jhabarmull for the assessment years 1945-46 and 1946-47 on the 9-12-1946 and the 30-12-1946 and their substitution by two other returns in between the 27-2-1952 and the 29-2-1952 by return Exts. 3 and 4 bearing the dates 9-12-1946 and 30-12-1946, respectively, but written on forms printed as appears from the forms themselves, on the 4-5-1949. The case for the prosecution is that the files in which these returns were kept were in the custody of the Income-tax Officer Sri Nani Gopal Das Gupta, P. W. 2, who used to keep these files in a steel almirah in his room under lock and key, the key being kept by bim. It is his evidence that at th...
iman Ali Khan Ela Hori and anr. Vs. the State
Court: Kolkata
Decided on: Feb-28-1956
Reported in: AIR1956Cal368,1956CriLJ883
J.P. Mittek, J. 1. The appellants were tried upon charges under Sections 394 and 323, Penal Code, by a learned Assistant Sessions Judge sitting with a Jury. By a majority verdict of four to one the Jury found each of the appellants guilty of both the offences.The learned Judge accepted the said majority verdict in each case, convicted each of the appellants of the relative offences and sentenced him to suffer rigorous imprisonment for seven years in respect of the offence under Section 394, Penal Code, but passed no separate sentence in respect of the offence under Section 323, Penal Code.2. Iman Ali Khan is the appellant in Appeal No. 242 of 1954. The other two appellants filed a separate appeal, being Appeal No. 246 of 1954. Both these appeals are being disposed of by this judgment.3. The Prosecution case was that the appellants and one Bahadur 'alias' Lal Bahadur Sing committed robbery at the house of the complainant Dr. Atul Chandra Chatterji in village Dupsa, Police Station Kalna....
Mukul Ranjan Chatterjee and ors. Vs. Champa Bala Roy and anr.
Court: Kolkata
Decided on: Feb-22-1956
Reported in: AIR1956Cal231,1956CriLJ616
Guha Ray, J.1. This is a reference made by the Additional Sessions Judge, Alipore, under Section 438, Criminal P. C. with a recommendation that the order of the learned Magistrate, D/- 28-7-1955 directing that proceedings under Section 147, Criminal P. C. be set aside. It appears that this action was taken on a police report which is to the effect that there is a dispute over the possession of C. S. plot No. 1159 in Khatian No. 419 in Noapara Mouza, the first party, who are here the opposite parties, wanting to cultivate the land and the 2nd party petitioners, objecting to the first party cultivating that land on the ground that the members of the 2nd party claim it as a park.It was further reported by the police that on going to the locality the police officer found a large number of boys cleaning up the bushes and stones of the land. He also found bamboo goal posts on either side which appeared to him to have been posted just then. It was further reported that there were no goal post...
Wiseburgh Vs. Domville (inspector of Taxes.).
Court: Kolkata
Decided on: Feb-16-1956
Reported in: [1956]30ITR295(Cal)
LORD EVERSHED M. R. In this case I have come to the same conclusion as Harman J. and I think, therefore, that this appeal fails.The subject-matter involved is the sum of Pound 4,000 which was paid out to the taxpayer by way of settlement of an action which he had brought against a company, Gordon Mills Ltd., the action being based on as alleged breach by Gordon Mills Ltd. by way of repudiation of a contract of agency which the taxpayer had with them at the time. The question, when properly formulated, is whether, within the language of the applicable Income-tax Act, 1918, Schedule D, paragraph I (a) (ii), this is properly chargeable as being in respect of 'the annual profits or gains arising or accruing' to the taxpayer from a trade. His trade, in respect of which he admittedly is or was taxable, is that of a sales agent for articles of womens clothing manufactured by various manufacturing companies.The facts are fully set out in the case stated and it unnecessary, for the purposes of ...
Gourhari Das and anr. Vs. Jaharlal Seal and anr.
Court: Kolkata
Decided on: Feb-15-1956
Reported in: AIR1957Cal90
R.P. Mookerjee, J.1. This appeal is directed against a final decree in a suit for partition. Some of the defendants have come up to this Court. In view of the Order which we are passing it is not necessary for us to deal with all the questions which have been raised in this Court.2. The shares of the parties have been determined by the preliminary decree. There are four items of property: (1) 13, Nazir Lane, (2) 8, Rangalal Street, (3) 33-1 and 33-2 Nazir Lane, and (4) 4, Gopal Doctor Road, all being in Kidderpur, Calcutta. A Commissioner for partition was appointed under R. 13 of Order 26 of the Code of Civil Procedure. Questions were raised by the parties both as regards valuation and as regards allotment. Various sittings were arranged by the Commissioner. Experts were examined on behalf- of the two contending parties. The Commissioner fixed a lump sum value for 4, Gopal Doctor Road and gave detailed valuation about the other items of property.3. In the final report, as submitted by...
Haribux Singhania Vs. Sm. Omrao Debi and ors.
Court: Kolkata
Decided on: Feb-15-1956
Reported in: AIR1956Cal232
P.B. Mukharji, J. 1. This is plaintiff's action against the defendants for the recovery of the sum of Rs. 9,000/- as the agreed brokerage earned by him for sale of the divided northern portion of premises No. 24, Burtolla Street, Calcutta. The plaintiff was employed as a broker by Rai Bahadur Badridas Tulsan. Badridas Tulsan died in June,1948, leaving his widow and sons who are defen-dants to this suit. 2. The plaintiff's case is that in November, 1943 Badridas Tulsan employed him as a broker to negotiate for and put through the sale at a price of Rs. 50,000/- in favour of Badridas Tulsan or his nominee and that the plaintiff would be entitled to a lump sum brokerage of Rs. 9,000/- from Badridas Tulsan upon the Agreement for sale being effected and possession of the said northern portion of the premises being made over to Badridas Tulsan or his nominee by Keshavdeo Tulsan. Incidentally. Badridas Tulsan and Keshavdeo Tulsan were two brothers the former being the owner of the divided sou...
W. Wood and Sons Ltd. Vs. Bengal Corporation and anr.
Court: Kolkata
Decided on: Feb-15-1956
Reported in: AIR1956Cal238,60CWN578
ORDERP.B. Mukharji, J.1. This is an application to stay all proceedings .in Suit No. 1298 of 1954 pending in this Court between Bengal Corporation and W, Wood & Sons Ltd. The Notice of Motion was taken out by W. Wood & Sons Ltd. on 23-8-1954. The application is made under the Arbitration Act, 1940 and the Arbitration (Protocol and Convention) Act of 1937 as adapted.2. The Arbitration clause on the strength of which this application is sought to be made is in these terms :'All quastions of differences whatsoever which may at any time hereafter arise between, the parties hereto or their respective representatives touching this agreement or the subject-matter thereof or arising out of or in relation thereto respectively and whether as to construction or otherwise, shall be referred to a single Arbitrator in accordance with and subject to the provisions of the Arbitration Acts 1889 to 1934 or any re-enactment cr statutory modification thereof for the time being in force.'3. This Arbitratio...
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