Kolkata Court August 1957 Judgments
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Commissioner of Agricultural Income-tax, West Bengal Vs. Manmatha Nath ...
Court: Kolkata
Decided on: Aug-21-1957
Reported in: AIR1958Cal192,[1958]34ITR567(Cal)
Chakravartti C. J. 1. This Reference under Section 63(1) of the Bengal Agricultural Income-tax Act involves one aspect of a point which has many aspects and some of which are pending examination in other References made to this Court. The answer to the narrow point which arises for consideration in the present case appears to be comparatively simple. It also appears that there has been a confusion of thought on the part of all concerned.2. The material facts are as follows : In the accounting year 1358 B. S., the assessee, Manmatha Nath Mukherjee, received 1,8361/2 maunds of paddy, no part of which was sold during that year. In the next year, that is to say, in 1359 B. S., 1992 maunds of paddy were seized from his possession by the Procurement Authorities, out of which 1,6511/2 maunds were paddy harvested in 1358 B. S. To make the position a little clearer, out of 1,8361/2 maunds of paddy harvested by the assessee in 1358 B. S., 1,6511/2 maunds were seized by the Procurement Authoritie...
Sukumar Mukherjee Vs. Commissioner of Income-tax, Calcutta
Court: Kolkata
Decided on: Aug-21-1957
Reported in: AIR1958Cal306,[1958]33ITR231(Cal)
Chakravartti, C.J.1. One Sri B. Mukherjee used to carry on a proprietary business under the name and style of Mill Stores and Belting Company and used to be assessed to income-tax as the proprietor of that concern. He died on the 16th of June, 1943, leaving him surviving an only son of the name of Sri Sukumar Mukherjee. Thereafter, on the 11th of September, 1943, the Income-tax Officer issued a notice under Section 22(2) of the Income-tax Act addressed to the proprietor, Mill Stores and Belting Company and requiring him to submit a return of his income for the accounting year 1942, relative to the assessment year 1943-44. The notice was served on Sri Sukumar Mukherjee on the 13th of September, 1943. In compliance with that notice, Sri Sukumar Mukherjee submitted a return, showing an income of Rs. 13,2427- and along with that return he filed copies of a balance-sheet and Profit and Loss account, said to have been prepared by a firm of Auditors during the lifetime of his father. On the e...
Burrakar Coal Co. Ltd. Vs. Labour Appellate Tribunal of India and anr.
Court: Kolkata
Decided on: Aug-20-1957
Reported in: AIR1958Cal226,62CWN867,(1958)IILLJ580Cal
ORDERSinha, J. 1. The facts in this case are shortly as follows: The petitioner is a company, incorporated under the Indian Companies' Act. One of its collieries is known as the Loyabad Colliery. In or about June 1953, an Industrial dispute between the company and its workmen was pending before the Central Government Industrial Tribunal at Dhanbad. On or about the 18th September 1953, the second respondent Raghu Singh, filed complaint before the said Tribunal under Section 33-A of the Industrial Disputes Act 1947 (hereinafter called the 'Act') alleging that the petitioner had contravened Section 33 of the said Act by refusing-to allow him to work, and had thus wrongfully dismissed him without permission of the said Tribunal. In his complaint, the said respondent alleged that he had been absent from his work from 14th June, 1953 until 21st June, 1953 by reason of having been assaulted on the 14th June 1953, and having consequently been in hospital until the 20th June 1953. He further al...
Kartick Chandra Ghosh and ors. Vs. Panna Lal Chatterjee
Court: Kolkata
Decided on: Aug-19-1957
Reported in: AIR1958Cal140,1958CriLJ371
ORDERN.K. Sen, J. 1. The five petitioners in this case were ordered by Sri T.B. Sing, Magistrate, First Class, Barrackpore, to execute a bond, under Section 107 of the Code of Criminal Procedure, of Rs. 1,000 each with two sureties of the like amount for a period of one year. Their appeal to the Additional Sessions Judge of Alipore was also' dismissed. 2. The petitioners, who are all young men and residents of Kumarpara within the jurisdiction of Titagarh Police Station, are members of a local club named 'Kishore Sangh'. In the locality of Kumarpara there are several residential houses in some of which several Government servants, mostly optees from Pakistan, live with their families. Some of the residents have school going grown-up daughters. It is alleged that since 1950 some young men of the locality including the petitioners have been indulging in unbecoming activities by following the girls on their way to school much to the annoyance of the girls themselves. This conduct was rese...
Aluminium Corporation of India Ltd. Vs. Commissioner of Income-tax, We ...
Court: Kolkata
Decided on: Aug-19-1957
Reported in: AIR1958Cal404,[1958]33ITR367(Cal)
P. Chakravartti, C.J.1. This Reference under Section 66 (1) of the Income-tax Act, involves a point which, though short, is somewhat tricky.2. The assessee is a company, called the Alluminium Corporation of India Limited and the assessment year in question is 1949-50. It appears that during the accounting year 1948-49, relative to that year of assessment, the assessee company showed a profit of Rs. 9,56,479/-which was done without deduction of the depreciation due for that year. The amount of depreciation allowance to which the assessee wag entitled in respect of its working during the year in question was Rs. 12,52,117/-. The Income-tax Officer set off that depreciation against the pro-fit and determined the difference, namely, Rs. 2,95,638/-, as the loss for the year. The amount so determined as loss was directed to be carried over to the next year as unabsorbed depreciation.3. The company, however, had an amount of Rs. 27,359/- as loss carried forward from earlier years. Before the ...
Deb Kumar Mukherjee and ors. Vs. Abhoypada Banerjee
Court: Kolkata
Decided on: Aug-14-1957
Reported in: AIR1958Cal229
Renupada Mukherjee, J. 1. This appeal arises out of a suit instituted by respondent Abhoypada Banerjee for evicting the appellants from premises Nos. 5B, Justice Chunder Madhub Road, Bhowanipore, Calcutta, after service of a notice to quit. The only ground lor eviction was that the premises were reasonably required by the landlord for purposes of building and re-building. There was also a prayer for recovery of mesne profits from the date of determination of the tenancy until recovery of possession of the premises by the landlord. 2. The tenants defendants contested the suit denying service of the notice as well as its validity and also denying the alleged requirement of the plaintiff landlord. These objections were disallowed and the suit was decreed by the trial court. An appeal was preferred by the defendants which was dismissed. So, the defendants have come up to this Court in second appeal. 3. Mr. Banerjee appearing on behalf of the tenants appellants submitted two points for my c...
Indian Steel and Wire Products Ltd. Vs. Commissioner of Income-tax, We ...
Court: Kolkata
Decided on: Aug-14-1957
Reported in: AIR1958Cal664,[1958]33ITR579(Cal)
P. Chakravartti, C.J. 1. This case is a remnant of a Reference under Section 66(1) of the Income-tax Act by which three questions were referred to this Court. Two of them were disposed of by an order of Lahiri, J. and myself, passed on 19-8-1954 but by the same order we called for a further Statement of Case with respect to the third question. That statement has since been received.2. Broadly stated, the third question asks whether the payments made by a company under Section 18A of the Income-tax Act can be treated as a part of its reserve till actually credit in respect of them is given in the regular assessment. It has arisen in the following way :3. For the purposes of the Business Profits Tax Act, 'taxable profits' means the amount by which the profits, during a chargeable accounting period, exceed the abatement allowable in respect of that period. That is laid down in Section 2(17) of the Act. Under Section 2(1) 'abatement' means a sum computed by a rather complicated process by ...
indra Singh and Sons Ltd. Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Aug-13-1957
Reported in: [1958]33ITR341(Cal)
CHAKRAVARTTI, C.J. - The short point involved in this reference has been shortly put and I think I can dispose of it by a short judgment.The assessee, Indra Singh & Sons Ltd., is a private limited company and the year of assessment with which we are concerned is 1948-49. The companys profit and loss account for the relative accounting year showed a net profit of Rs. 8,32,487. All that profit was, however, not profits and gains of business. It included undoubtedly income from business assessable under section 10, but it also included income from interest on securities assessable under section 8, income from property assessable under section 9 and income from dividends assessable under section 12.The Income-tax Officer determined the assessable income of the company at Rs. 14,58,954. That amount was made up of Rs. 4,65,141 assessed under section 10 as business income, Rs. 12,647 assessed under section 8 as interest on securities, Rs. 21,994 assessed under section 9 as income from propert...
Behari Lal Mandal Vs. Commissioner of Agricultural Income-tax, West Be ...
Court: Kolkata
Decided on: Aug-13-1957
Reported in: [1958]34ITR533(Cal)
CHAKRAVARTTI, C.J. - This is a refernce under section 63(I) of the Bengal Agricultural Income-tax Act and a somewhat unusal reference in that the Tribunal themselves say that the finding, the correctness of which has been put in issue by the question referred, was based on no evidence. Mr. Sen, appearing for the Department, has, however, tried to support the finding, but, in my opinion, he has not succeeded and could not succeed.The assessee is one Behari Lal Mandal whose assessment for the assessment year 1949-50, relative to the accounting year I355 B. S., has given rise to the question referred. It appears that he has 9.63 acres of land standing in his on name. Besides thosde lands there are I5.43 acres standing in the name of his wife, Sm. Saraswati Dasi, and further ares standing in the name of his sons. With regard to the lands standing in the name of the sons, so question arises in the present reference.As to the land standing in the name of the wife, Saraswati, it was contended...
Ganesh Chandra Khan and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Aug-12-1957
Reported in: AIR1958Cal114,62CWN49
ORDERSinha, J.1. The petitioners in this case were in possession of certain jalkars in touzi Nos. 199 and 486, respectively, of the Murshidabad Collectorate. They held under a document, a vernacular copy of which has been annexed to the affidavit of Bhupati Nath Bhattacharya affirmed on the 5th of July, 1957. This document is described as a 'perpetual lease letting in darpatni 18 jalkar mehals on an yearly rental of Rs. 1,941/- for consideration of Rs. 1,941/-'. The document is executed by one Jagabandhu Roy of Devanandpur Kanchantola in favour of one Faresh Nath Pan-dey. It recites that the said Jagabandhu Roy grants a darpatni of certain jalkars in touzi No. 199 in favour of the said Paresh Nath Pandey. It further recites that the grantor had a patni right in the said Jalkars and was granting the darpatni right therein to the grantee for the consideration mentioned in the document. The nature of the jaikars does not appear from the document excepting that the recitals indicate that t...
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