Kolkata Court May 1957 Judgments
Aswini Kumar Dutt Vs. Commercial Tax Officer, Midnapore and anr.
Court: Kolkata
Decided on: May-31-1957
Reported in: AIR1958Cal289,61CWN953
ORDERBose, J.1. Civil Revision No. 2419 of 1955. This is an application under Article 226 of the Constitution for a Writ in the nature of Certiorari for quashing an order passed on review of an assessment made under the provisions of the Bengal Finance (Sales-tax) Act and a notice of demand issued in respect thereof and also for a Writ in the nature of Mandamus directing the opposite parties to forbear from giving effect to the said review order and the said notice of demand.2. The petitioner is a dealer in various commodities including cigarettes and he is registered under the Bengal Finance (Sales-tax) Act. In course of his business us dealer in cigarettes the petitioner sells cigarettes to dealers outside West Bengal and particularly to dealers in Purulia and Manbazar which were in the State of Bihar at the relevant time. One Mahalakshmi Transport Co. carries the goods which are so sold outside the State of West Bengal for freight by bus and they issue printed receipts for such carr...
Tag this Judgment!inland Revenue Commissioners Vs. National Book League.
Court: Kolkata
Decided on: May-30-1957
Reported in: [1958]34ITR461(Cal)
VAISEY J. - reversed the decision of the commissioners. He concluded his judgment as follows : 'I hesitate long before I disturb a finding of fact by the Special Commissioners, but it seems to me quite impossible in this case to say that the evidence establishes that these privileges were merely illusory or were so trifling as to justify the commissioners. describing them as affording no advantage of a substantial character. I cannot accept that. It seems to me to be in the teeth of the evidence afforded by the literature which was annexed to the case an by the ordinary common sense of making, People living in the country, or who have lived in the country, must know perfectly well that this is just the sort of the place for the which countrymen are always on the lookout, where they can lunch comfortable, get a five-shilling lunch and a drink, and a comfortable room where they can sit; and, indeed, we have evidence on the case itself that so much are these privileges valued that there w...
Tag this Judgment!Subodh Kumar Banerjee and ors. Vs. Soshi Kumar Banerjee and ors.
Court: Kolkata
Decided on: May-29-1957
Reported in: AIR1958Cal264
S.R. Das Gupta, J.1. This appeal, arises out of an order made by the learned District Judge of 24 Parganas on 3-6-1953 granting a probate of an alleged Will of late Ramtaran Banerjee. The caveators are the appellants before us. The appellants Nos. 1 and 2 are the sons of the deceased and the appellants Nos. 3 to 8 are his grand-sons.2. Ramtaran Banerjee, who was during his lifetime a wealthy and influential inhabitant of Calcutta, died on 1-4-1947. He had at the time of his death several sons and grand-sons living. For the purpose of this appeal it would be necessary only to name the four of the said sons, that is to say. Subodh, Sashi, Rajkumar and Sunil and one of the grand-sons, that is. Bijoy. Before his death Ramtaran Banerjee had already made provisions for his children, by executing a number of documents. The scheme of his dispositions was to grant a lease in favour of the children whom he wanted to benefit, and ultimately the reversionary interest which Ramtaran Banerjee had po...
Tag this Judgment!Dukhini RajaharIn Vs. Corporation of Calcutta
Court: Kolkata
Decided on: May-29-1957
Reported in: AIR1957Cal653
Chakravarth, C.J. 1. This is an appeal on behalf of one DukhiniRajaharin, widow of Tilokdhari Rajwar, a person who was employed under the Corporation of Calcutta as what has been called a Conservancy or lorry cooly. He died on the 3rd day of October, 1953, as a result of an accident which was not denied. The widow's case was that on the day In, question and at the time when the accident had occurred, the lorry on which her husband had been serving was being backed near the Bellaghata Bridge and her husband was, as it was quaintly put', 'showing hands to the pedestrians.' While he was doing so, the lorry, it was said dashed him against a wall and injured him so severely that he died in the Campbell Hospital on the self-same day. On the above recital of facts, the widow contended that her husband had died of personal injury caused to him by an accident arising out of and in the course of his employment under the Corporation of Calcutta and that consequently she was entitled to an amount ...
Tag this Judgment!James Fredrick Rowland Vs. Raynah Rowland Nee Glover
Court: Kolkata
Decided on: May-28-1957
Reported in: AIR1959Cal703,1959CriLJ1315,62CWN221
ORDERS.N. Guha Ray, J.1. This petition by the husband James Fredrick Rowland is directed against certain orders of a Magistrate before whom a proceeding under Section 488 of the Code of Criminal Procedure is pending at the instance of his divorced wife Mrs. Raynah Rowland Nee Glover. It appears that on 12-4-1954 there was a decree of divorce by the District Court which was confirmed by the Patna High Court on 22-3-1955. The petition under Section 488 of the Code of Criminal Procedure for the maintenance not of the wife herself, but of a child about 13 years old who is now in England was filed on 23-7-19561 Thereafter, the husband, the present petitioner filed a suit on 11-3-1957 in the Muzzaffarpur court. That Court passed an interim order under Section 44 of the Indian Divorce Act directing the petitioner not to proceed with this proceeding under Section 488 of the 'Code of Criminal Procedure. When the learned Magistrate, on that order being shown to him, wanted to proceed with the ca...
Tag this Judgment!Sanjib Kumar Chowdhury Vs. Principal, St. Paul's College and Ors.
Court: Kolkata
Decided on: May-27-1957
Reported in: AIR1957Cal524,61CWN717
ORDERSinha, J.1. The facts in this case are shortly asfollows:-- There is a well-known College in Calcutta, known as St. Paul's College, the proper designation being St. Paul's Cathedral Mission College. It is a College which was originally founded in 1865 by the Church Missionary Society, as the Cathedral Mission College at 22, Mirzapore Street. It was reformed in 1899 under the name and style of the Church Missionary Society's College and moved to its present site in Amherst Street in 1908. The present name was adopted in 1914. As stated above, the College was founded by the Church Missionary Society, also known as the Church Missionary Society of Africa and the East. The Society has properties in Africa and the East and so far as Calcutta is concerned, it holds properties through the Church Missionary Trust Association Limited. The Society has permitted the governing body of St. Paul's College to use the land and buildings situate in Calcutta, for the purposes of the said College. T...
Tag this Judgment!inland Revenue Commissioners Vs. Pollock and Peel Ltd. (In Liquidation ...
Court: Kolkata
Decided on: May-24-1957
Reported in: [1958]34ITR379(Cal)
APPEAL from Upjohn J.Pollock and Peel Ltd. was incorporated in May, 1942, for the purpose of carrying on an engineering business. At the close of the calendar year, which was also the chargeable accounting period, ended December 31, 1951, the issued share capital of that company consisted of 2,004 fully paid shares of pound I each, all of the same class. Mr. and Mrs. pollock were the sole shareholders and the two directors of the company. On November 6, 1952, by an appropriate resolution under the articles, the company capitalised a sum of pound 28,056 of profits and applied that sum in paying up on behalf of the two shareholders 28,056 pound I shares, the capital being increased accordingly. Thereafter, the issued share capital was 30,060 shares of pound I each. On October 31, 1953, that company went into voluntary liquidation, and a week later, on November 6, the liquidator entered into an agreement for the sale of the assets and undertaking of the company, with one exception hereaft...
Tag this Judgment!Amarendra Nath Roy Chowdhury Vs. Bikash Chandra Ghose and anr.
Court: Kolkata
Decided on: May-22-1957
Reported in: AIR1957Cal534,61CWN630
ORDERSinha, J. 1. The petitioner in this case challenges the validity of the City Civil Court Act, being West Bengal Act XXI of 1953, which was passed by the West Bengal Legislature and has received the assent of the President, such assent being published in the Calcutta Gazette, Extraordinary, dated the 1st September 1953. It is stated to be an Act to establish an additional Civil Court for the City of Calcutta. It is to be called the City Civil Court Act, 1953, and was to come into force on such date as the State Government might by notification in the Official Gazette, appoint. For the purposes of this application the following provisions of the Act are important:---''3. (1). The State Government may, by notification in the Official Gazette, establish a Civil Court to be called the City Civil Court. (2). The City Civil Court shall be deemed to be a Court subordinate to and subject to the superintendence o the High Court within the meaning of the Letters Patent for the High Court and...
Tag this Judgment!In Re: Bhutoria Brothers (Private) Ltd.
Court: Kolkata
Decided on: May-21-1957
Reported in: AIR1957Cal593,61CWN897
ORDERP.B. Mukharji, J.1. This is an application by Bhutoria Bros. (Private) Ltd., for alterations in the objects of the company as proposed by the Special Resolution of the Extra-Ordinary General Meeting of the Company field on the 25th day of March, 1957 and passed unanimously. The application is dated the 2nd April, 1957 and is made under Section 17 of the Companies Act, 1956.2. The main object of the Company was to purchase store, sell, manufacture and otherwise dual in the agricultural, mineral and animal products and live-stock, and in the bye-products and the waste-products of their manufacture including jute. Extensive alterations were proposed in the objects by the Special Resolution which tried to include the business in optical, photographical, chemical and surgical goods on the one hand and watches, clucks and musical instruments on the other, as also other kinds of machinery. Due notice of the application was given to the Registrar of Joint Stock Companies. It was, however,...
Tag this Judgment!Balchand Badriprasad Vs. Union of India (Uoi)
Court: Kolkata
Decided on: May-20-1957
Reported in: AIR1957Cal666
Renupada Mukherjee, J. 1. The facts involved in this Rule are practically admitted and upon those facts the only issue of law which arises is the issue of limitation upon which the two Courts below havetaken two divergent views.2. The petitioner firm was the holder andendorsee of an invoice and railway receipt in respect of 89 bales of jute dispatched from Forbes Ganj to Cossipore Road on the then East Indian Railway. The entire consignment was delivered on 13-9-1951 when it 'was found that 26 bales of Jute had arrived in a wet condition. A damage certificate was issued to the petitioner by the Goods Supervisor of Coosipore Road on 27-10-1951 assessing damage at 20 per cent of the value of the damaged bales each of which weighed 3 1/2 mds. The petitioner firm wrote several letters to the railway administration for payment of damages calculated at Rs. 1,001/- but the claim was repudiated on 14-1-1952. So the petitioner firm instituted this suit on 2-1-1953 for recovery of the above amou...
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