Kolkata Court December 1958 Judgments
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Banwarilal and Co. (Private) Ltd. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Dec-10-1958
Reported in: [1959]10STC68(Cal)
K.C. Das Gupta, C.J. 1. This appeal is against an order of Sinha, J.. discharging a Rule which he had earlier issued on the respondents, directing them to show cause why a writ in the nature of certiorari or a writ in the nature of prohibition or mandamus should not issue for quashing an order in sales tax assessment proceedings of the 26th June, 1956, and some consequential orders. It appears that tax had been assessed by a Sales. Tax Officer in respect of certain sales of aircraft. It is now said that these sales were in course of export out of India and consequently no tax under the Sales Tax Act was leviable in respect of these. The Sales Tax Officer in his affidavit pointed out that this objection that sales tax was not leviable because the sales were in course of export had not been taken before him. That in fact no such objection was taken was not disputed. The learned Judge, however, addressed himself the question whether this was a case of sale in course of export, but came to...
Sakti Pada Roy Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-09-1958
Reported in: AIR1959Cal316
ORDERD.N. Sinha, J.1. It is alleged in the petition that the respondents Nos. 7, 8 and 9, by a registered deed of sale dated 14th September 1951 (corresponding to 30th Falgun, 1357B. S.), sold to the petitioner certain types of standing timber, fuel wood and trees in the jungle Asnasuli, Touzi No. 82, mahal Behala, Revenue survey No. 8499, khatian No. 4, plot No. 1, extending Over an area of 162. 74 acres. A copy of the deed is annexed to the petition and marked with the letter 'A'. It appears to me that the deed gave the power to the petitioner to enter the forest, to cut certain standing shall and other trees for fuel-wood, within a period of six years, viz., from the Bengali year 1360 to 1365 B. S. It is expressly stated therein that within that period all wood that would be grown in the forest, fit to be used as fuel wood, may be cut by the petitioner. Under the Bengal Private Forest Act (XIV of 1948), wood could only be cut and taken away according to a working plan prepared in ac...
Union of India (Uoi) Represented Through the Secretary, Ministry of Fi ...
Court: Kolkata
Decided on: Dec-08-1958
Reported in: AIR1967Cal235
B.C. Mitra, J. 1. This appeal is directed against a judgment and order of Sinha, J. date3 December 8, 1958, whereby a rule nisi obtained by the respondent in a petition under Article 226 of the Constitution, was made absolute.2. The respondent is the owner of and manages a tea estate known as Atiabari Tea Estate, in the district of Jalpaiguri. Tea from the respondent's garden is sent to Calcutta and sold there, both for export and also for internal consumption, through auction sales held by tea brokers. In July, 1953, the respondent made over to the North Eastern Railway Administration at Garopara, 402 chests of tea containing 42016 Ibs. of black ten, for carriage and delivery to the respondent at Calcutta. The respondent paid the excise duty as required by the Central Excises and Salt Act, before the Lea was removed from the gardens for booking with the railway administration. The railway administration arranged for carriage of the tea through the R. S. N. Co. Ltd. and I. G. N. and Rl...
Sk. Ahamad HossaIn Vs. Tittagarh Paper Mills Co. Ltd. and ors.
Court: Kolkata
Decided on: Dec-08-1958
Reported in: AIR1959Cal374
ORDERSinha, J.1. The opposite party No. 1 in this case is the Titagarh Paper Mills Co. Ltd. This is a well-known paper mill situate in West Bengal. It has a mill situate at Titagarh called Paper Mill No. 1 there being another mill situate at Kankinara known as Titagarh Paper Mill No. 2. These two Mills employ more than six thousand workmen. In the years 1947, 1948 and 1949 the Company allowed basic wages for one month as advance wages before the Durga Puja festival, to help the workmen in meeting costs incidental to the Pujas. This advance was realised from the wages of the workmen by monthly instalments. It appears that in December 1949, a certain award of the Industrial Tribunal imposed a scheme of Production Bonus. Under the scheme, the workmen were paid a bonus calculated upon a proportion of the basic pay, dependant upon a specific tonnage of production. In 1950, the opposite party No. 1 indicated its intention to discontinue the Puja advance and to pay 'production Bonus. It appea...
Atiabari Tea Co. Ltd. and ors. Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Dec-08-1958
Reported in: AIR1959Cal648
ORDERSinha, J. 1. The facts in this case are shortly as follows:The petitioner company owns and manages a Tea Estate known as the Atiabari Tea Estate, situated in the Alipurduar, district of Jalpaiguri. The petitioner grows tea which it sends to Calcutta for sale, both for export and for internal consumption, through auction-sales held by brokers in Calcutta. On diverse dates in July, 1953 the petitioner made over to the North Eastern Railway Administration at Garopara, 402 chests containing 42016 lbs. of black tea, for carriage and delivery to the petitioner at Calcutta, T. T. Shed. The intention thus was to send tea from one part of the Indian Union to another. The North Eastern Railway proposed to send the tea via Dhubrighat through the Agency of R. S. N. Co. Ltd. and I. G. N. and Ry. Co. Ltd., (the joint river companies) who were to carry them to Calcutta' by river, part of the route lying in Eastern Pakistan. As required by the Excise Department, the petitioner had to execute a bo...
The Corporation of Calcutta Vs. S.C. Chatterjee
Court: Kolkata
Decided on: Dec-08-1958
Reported in: AIR1959Cal700,1959CriLJ1312
Debabrata Mookerjee, J.1. This appeal by special leave is brought by the Corporation of Calcutta from an order of acquittal made by a Municipal Magistrate on the 4th June, 1956 under Section 537/271 of the Calcutta Municipal Act. The respondent was alleged to have been the owner of a private market at 70, Benlapukur Road where he used or allowed to be used unfiltered water without the written permission of the Commissioner of the Corporation of Calcutta. The case was that the owners of the stalls in the market used the unfiltered water for washing the articles to be sold in the market, and for cleansing the alleys and passages of the market.2. The defence was that the notice that had been served upon the owner under Section 560 was not a good and proper notice and that being so, the respondent could not be convicted of the charge brought against him. The learned Magistrate found substance in this contention put forward on the respondent's behalf.3. Section 271 provides that unfiltered ...
Ushapati Mandal Vs. Pioneer Commercial Bank (In Liquidation)
Court: Kolkata
Decided on: Dec-04-1958
Reported in: AIR1960Cal62
Renupada Mukherjee, J.1. A short question of law which does not appear to be covered directly by any decision of our High Court is involved in this appeal. That question is whether an application for execution of a decree which has been drawn up in confor-mi,y with Rule 11 of Order 21 of the Code of Civil Procedure and which is otherwise in form can be treated as a good application for the purpose of saving limitation if it has been filed by a lawyer who has got no authority to file it.2. The above question of law has arisen for my determination under the following circumstances about which there is no dispute. The Pioneer Commercial Bank (in Liquidation) obtained a decree against appellant Ushapati Mondal on September 2, 1949. It appears that an application for execution of the decree was drawn up in accordance with law and signed by the Official Liquidator Sri P. C. Sen. The application was presented in Court by the Liquidator's Pleader Sri Asoke Charidra Bose on September 2, 1952. T...
Chandra Nath Mukherjee Vs. Chulai Pashi and anr.
Court: Kolkata
Decided on: Dec-01-1958
Reported in: AIR1960Cal40
S.K. Sen, J.1. This second appeal by the plaintiff arises from a suit of declaration of the plaintiff's title to the suit land and for recovery of khas possession therein and also for recovery of mesne pro-fits for three years.2. The case of the plaintiff Chandra Nath Mukherjee was briefly as follows. On 10-4-1937, defendant No. 2, Ram Dhani Barui took settlement of the plot described in item No. 1 of schedule Ka, measuring .03 acre, for erecting a dwelling hut thereon, no period being mentioned in the Kabuliat which was duly registered. The rent reserved was Rs. 6/- per year. On 30-10-1939, defendant No. 3, Rani Bala Dasi, executed a registered Kabuliat in respect of the plot of land described in item No. 2 of the schedule Ka, measuring also .03 acre, purporting to take lease of the land for an indefinite period at the yearly rental of Rs, 7-8 annas. This was also for the purpose of erecting a dwelling house. Rani Bala, defendant No. 3, was the wife of Ram Dhani, defendant No. 2, and ...
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