Kolkata Court March 1957 Judgments
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Hazi Siddique Vs. Certificate Officer, Burdwan and ors.
Court: Kolkata
Decided on: Mar-19-1957
Reported in: AIR1958Cal14,61CWN612
ORDERBose, J. 1. This is an application under Article 226 of the Constitution for a writ in the nature of Certiorari to quash certain orders made by the Certificate Officer, Burdwan, by the Collector and by the Commissioner, Burdwan, and by the Board of Revenue, West Bengal, in certificate proceedings taken under the Bengal Public Demands Recovery Act, 1913. The case of the petitioner is that the petitioner is one of the partners of a firm known as Haji Ibrahim Kasem Upletwalla. Certain certificate cases bearing Nos. 311, 312 and 313 of 1948-49 werestarted by the Certificate Officer of 24-Parganas against the petitioner and his partners for realisation of certain excess profit tax and sale tax. These certificate cases were transferred to the Certificate Officer, Burdwan, where the cases were numbered as Certificate Cases Nos. 35, 26, 37, 54 and 55 -- O. D. of 1949-50. The total amount in respect of which the certificate proceeding was taken was Rs. 1,97,096-12-9 after giving credit for...
Hart (inspector of Taxes) Vs. Sangster.
Court: Kolkata
Decided on: Mar-19-1957
Reported in: [1958]34ITR303(Cal)
LORD GODDARD C.J. - This is an appeal from judgment of Vaisey J., who reserved the decision of the special commissioners, who adjusted certain assessments for the years 1951-1952 and 1952-53 made upon Sangster in respect of certain interest which he received on a deposit account which he received on a deposit account which he kept at Barclays Bank.Sangster, who evidently had the handling of very large sums of money, had kept a deposit account at Barclays Bank for some years, and there was no special arrangement at the time when he opened his deposit account entered into between him and the banker. The commissioners have found, therefore, that the contract between them was the ordinary contract common between English bankers and their customers in respect of deposit accounts. They have set their reasons out in the case, and they find that 'Interest on deposit accounts was calculated on the principal on a day-to-day basis and was credited on half-yearly rest dates, June 20 and December 2...
In Re: Dhelakhat Tea Co. Ltd.
Court: Kolkata
Decided on: Mar-18-1957
Reported in: AIR1957Cal476
ORDERP.B. Mukharji, J.1. This is an application on behalf of Messrs. Mukherjee Brothers of No. 9, Royal Exchange Place, Calcutta, for an order that the Share Register of the Company Dhelakhat Tea Co. Ltd., be rectified by deleting the name of Matadis Khaitan and by substituting the name of Nandalal Srimani as the holder of 100 shares in the said company bearing Nos. 41.015-41114.2. The application is opposed by respondents Rabindra Nath Ghosh and Chaya Ghosh and by the respondent B. M. Garg and Co. The other respondents except Dhelakhat Tea Co. Ltd. have not appeared in answer to the summons. The company submits that it will abide by any order that may be made on this application.3. Now, these shares are disputed shares in respect of which there are many claims. On August 29, 1951, they were registered in the name of the respondent No. 1, - Rabindra Nath Ghosh. In November 1953, the respondent Rabindra Nath Ghosh and the respondent Chaya Ghosh borrowed a sum of about Rs. 4,000/- from r...
Gopal Chandra Mandal Vs. the State
Court: Kolkata
Decided on: Mar-13-1957
Reported in: AIR1957Cal382,1957CriLJ716,61CWN967
ORDERDebabrata Mookerjee, J.1. The petitioner hag been convicted by a Presidency Magistrate under Section 182 of the Indian Penal Code and sentenced to pay a fine of Rs. 200/- in default, to suffer rigorous imprisonment for six weeks.2. A false information, the furnishing of which to a public servant was the subject matter of the charge, was given by the petitioner and is contained in exhibit 2. That petition was drafted on his instructions by a pleader who has been examined as a witness in the case. The petition was addressed to the Deputy Commissioner, detective Department, Lal Bazar, and contained allegations against the petitioner's master Jogendra Nath Das. The allegations related to the conduct of Jogendra as respects a lottery ticket said to have been purchased by the petitioner. It has suggested that the petitioner had obtained prize money to the extent of Rs. 22000/- which was said to have been deposited in a Bank, Some time later the petitioner was put into police custody upo...
inland Revenue Commissioners Vs. Buchanan.
Court: Kolkata
Decided on: Mar-13-1957
Reported in: [1958]34ITR173(Cal)
LORD GODDARD C.J. - This is an appeal from a judgment of Vaisey J., who dismissed an appeal from a decision of the special commissioners given in favour of the taxpayer, Major Buchanan, though on a different ground. The question that is raised is whether Major Buchanan, who was then the husband of Lady Dufferin, is liable to surtax as her husband (her income, of course, being aggregated with his for surtax purposes) and whether, he being, as I say, liable to surtax, there must be brought into the computation sums of money, which were paid to the children of Lady Dufferin by her first marriage, by reason of the conditions of section 21 of the Finance Act, 1936.[His Lordship stated the facts and continued :] Now, section 21 of the Finance Act of 1936-which was passed, as is well known, because parents were entering into covenants with trustees to apply a certain sum of money for the benefit of their children and that was a way of tax avoidance of which Parliament did not approve -provide...
Somesh Charan Choudhury Vs. Vice-chancellor, University of Calcutta an ...
Court: Kolkata
Decided on: Mar-12-1957
Reported in: AIR1957Cal656,61CWN414
ORDERSinha, J.1. The facts in this case are shortly as follows :2. In 1955, the petitioner was a student of the first year science class of the Santipur College. His father, Dr. Tarihi Charan Choudhury, was then the principal of that College. On January, 12, 1956 the petitioner took a transfer certificate from the Santipur College and 'got himself admitted into the 1st year science class of the Krishnagar College. He attended classes in that College and appeared at the annual examination, but could not pass, and was not promoted to the 2nd year science class. He then asked for and obtained a transfer certificate from the Krishnanagar College and this was granted with the endorsement, 'not promoted.' He then got himself admitted into the first year science class of the Santipur College on 11th July 1956. On 13th and 14th July 1956, a supplementary annual examination was held by the Santipur College, and the petitioner appeared therein and was declared as promoted to the 2nd year science...
Turf Properties Ltd. Vs. Corporation of Calcutta and ors.
Court: Kolkata
Decided on: Mar-11-1957
Reported in: AIR1957Cal431,61CWN912
ORDERSinha, J.1. The facts in this case are briefly asfollows:There exists in the City of Calcutta a racecourse, in a part of the open space popularly known as the Maidan. The petitioner in this application is the Turf Properties Ltd., a company incorporated under the Indian Companies Act. It is the trustee of the Royal Calcutta Turf Club, and of its properties. The petitioner, as such trustee and for and on behalf of the Royal Calcutta Turf Club, took a lease of that part of the Maidan which forms part of the glacis of the Fort William as is enclosed and bounded by the roads known as Lower Circular Road, Jail Road (now known as Casuarina Avenue)' and Kidder-pore Road with the structures 'standing thereon and the stands and enclosures. On 9-10-1933 a registered Indenture of lease was executed by the Secretary of State for India in Council in favour of the Turf Properties Ltd. A copy of the lease is annexed to the petition and marked with the letter 'A'. The lease came into effect from ...
Bankura Transport Co. Ltd. Vs. Appellate Committee of the Home Deptt. ...
Court: Kolkata
Decided on: Mar-11-1957
Reported in: AIR1957Cal462,61CWN550
ORDERSinha, J.1. The facts in this case are shortly as follows : The petitioner is the Bankura Transport Co. Ltd. On the 27th February, 1954 they Regional Transport Authority, Bankura, granted a stage carriage permit to it, on the Bankura-Fulkusma Route. Against this order, two appeals were preferred to the Appellate Sub-Committee, being Appeals Nos. B-23 and B-24 of 1954. On or about the 8th November, 1954 the Appellate Sub-Committee dealt with the appeals and set ' aside the order of the R. T. A. and directed it to reconsider the matter. The R. T. A. thereupon proceeded to appoint a sub-committee and to consider the matter. Against the order of remand, there was an appeal before the Appellate Committee being Appeal No. 17 of 1954 but no stay was obtained. The result was that the R. T. A. proceeded to consider the matter sent to it on remand, and on the 25th February, 1955 granted' a permit to the petitioner. Another party appealed against this order before the Appellate Sub-Committee...
Indian Iron and Steel Co. Ltd. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Mar-08-1957
Reported in: [1957]8STC517(Cal)
Chakravartti, C.J.1. The facts of this appeal illustrate two of three evils which seem to be growing in connection with proceedings under Article 226 of the Constitution of India. In the interest of good administration of justice, it is imperative that these evils should be checked.2. The appellant before us, the Indian Iron & Steel Company, is a limited liability company, carrying on the business of manufacturing iron, steel and allied products for sale. Its undertaking is a vast one, as would appear from its own statement in the application that according to the balance-sheet for the year ended on the 31st of March, 1954, its paid-up capital was Rs. 7,88,32,480 and the value of its assets Rs. 28,78,80,584.3. Since the appellant manufactures iron and steel goods for sale and sells them, it is a 'dealer' within the meaning of Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941. That Act provides that every dealer who, in view of the volume of his turnover, is liable to pay tax und...
Bata Krishna Ghose and ors. Vs. the State
Court: Kolkata
Decided on: Mar-07-1957
Reported in: AIR1957Cal385,1957CriLJ719,61CWN404
ORDERDebabrata Mookerjee, J.1. These four petitioners have been convicted by a Magistrate at Krishnagar under Section 447 of the Indian Penal Code and each sentenced to pay a fine of Rs. 50, in default, to suffer rigorous imprisonment for twenty days. There was an appeal against this order of conviction and sentence which was, however, dismissed by the Assistant Sessions Judge, Nadia.2. Complainant Sudha Krishna Ghose is a brother of the petitioner Bata Krishna Ghose while the other three petitioners are sons of Bata Krishna. It is said that as a result of an amicable partition, the complainant came to hold plot No. 73 of Mouza Char Manikdihi under Khatian No. 30 separately. On the 18th June, 1954, the petitioners are said to have trespassed upon theplot and ploughed up the land on which Arhar was sown. The allegation is that one or two of the petitioners carried lathis in their hands. Upon these allegations, the petitioners were charged under Section 447 of the Indian Penal Code with ...
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