Kolkata Court March 1958 Judgments
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In the Goods of Durga Charan Mitter
Court: Kolkata
Decided on: Mar-17-1958
Reported in: AIR1958Cal403,[1959]36ITR1(Cal)
ORDERR.S. Bachawat, J.1. In this case the grant of representation was applied for after 6 months of the death of the deceased.2. The applicant has not produced before the Court any certificate from the Controller to the effect either that the estate duty payable in respect of the property of the deceased has been or will be paid or that none is due, as the case may be.3. The point in issue is whether the applicant is entitled to an order for grant of representation in the absence of any certificate from the Controller.4. Section 57, of the Estate Duty Act,1953 provides as follows:57. Executor to specify all chargeable property with affidavit of valuation. In all cases in which a grant of representation is applied for within six months of the death of the deceased,(a) the executor of the deceased shall, to the best of his knowledge and belief, specify in an appropriate account annexed to the affidavit of valuation filed in Court under Section 19-I of the Court-fees Act, 1870 (7 of 1870)...
indralaya Ltd. Vs. Additional Commissioner, Commercial Taxes, West Ben ...
Court: Kolkata
Decided on: Mar-14-1958
Reported in: AIR1958Cal343,[1958]9STC633(Cal)
ORDERSinha, J.1. The petitioner is a company which carries on business in piece goods as also tailoring. It is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941. It has been stated in the petition that the company has now suspended its business and surrendered the registration certificate. In the petition it is stated that the two businesses of the petitioner viz., the sale of piece goods and tailoring are distinct and unconnected with each other. It is further stated that separate accounts are maintained in respect thereof. This, however, is not admitted. It has been stated in the affidavit filed by the Assistant Commissioner of Commercial Taxes that in the account books, accounts of the piece goods business and of the tailoring business are maintained under separate headings but 'ultimately the accounts are of the same'. So far as the piece goods business is concerned there is no dispute. For sales of piece goods to customers the petitioner has paid sales tax and tha...
Satchidananda Haldar and ors. Vs. the State
Court: Kolkata
Decided on: Mar-14-1958
Reported in: AIR1958Cal414
N.K. Sen, J. 1. Six persons were convicted by Shri R.K. Chakravartti Thakur, Magistrate, First Class, Diamond Harbour, some of them on charges under Section 379 of the Indian Penal Code and some under Section 411 of the Indian Penal Code. Their conviction was also upheld on appeal by Shrl A.K. Sengupta, Additional Sessions Judge, 24-Parganag. 2. The prosecution case out of which the trial arose was that on the 27th September, 1954 Ralendra Nath Haldar was entrusted with Rs. 4,807/- by his master Narayan Chandra Baidya for purchase of paddy in Sundarban area. On the following day i.e. on the 28th of September, 1954 Rajendra started in a boat of Bhabasindhu Majhi. At Sundarban no paddy could be purchased as the price was very high then. Rajendra was, therefore, coming back with the boatman Bhabasindhu Majhi and on the way halted at Kakdwip. There Rajendra and Bhabasindhu took a bus for Diamond Harbour but got down at Ratneswarpur as it was then 9 p.m. Rajendra had Rs. 4,7457- in a cloth ...
Badal Vs. Kamal Kumar Banerjee and ors.
Court: Kolkata
Decided on: Mar-13-1958
Reported in: AIR1959Cal171
Renupada Mukherjee, J. 1. This appeal arises out of a suit for partition, and the principal question involved in the appeal is the interpretation of some of the terms of a Will executed by one Rai Bahadur Jogesh Chandra Banerjee. The subject-matter of partition is a residential house at 10/2B, Sri Mohan Lane, P.S. Tollygunge which formerly bore No. 270/2B, Shanagar, Tollygunge P.S. The Will was executed on 22-1-1934, and was modified by a codicil, dated 9-3-1835.2. It is an admitted fact that the testator left two houses bearing Nos. 270/2A and 270/2B Shanagar, besides a considerable amount of liquid money in the shape of postal cash certificates, shares of various companies, loans advanced to a son-in-law named Hiralal Mukherjee, and a life insurance policy. The testator died on 17-10-1944. He left two sons Jyotis Chandra Banerjee and Haripada Banerjee and six daughters at the time of his death, besides his wife Manmohini. Another daughter had predeceased the testator. In this appeal ...
Sundaram Vs. the State
Court: Kolkata
Decided on: Mar-12-1958
Reported in: AIR1960Cal395,64CWN1015
Mitter, J. 1. The appellant, Sundaram, was tried upon a charge under Section 303 of the Indian Penal Code by the learned Sessions Judge of Andaman and Nicobar Islands, without the aid of a jury. The learned Judge found the appellant guilty of the offence and sentenced him to death. 2. The prosecution case was that the appellant had been previously convicted of an offence under Section 302 of the Indian Penal Code and sentenced to undergo life imprisonment. While in jail, serving the sentence, the appellant often fell ill and frequently complained of divers ailments, fie also complained of insufficient medical attention. On August 12, 1955, the District Magistrate visited the jail and made the following remarks in the Visitors' Book : 'Life convict, Sundaram, complains of pain in the head and chest. The Superintendent, Cellular Jail, says that nothing physically wrong could be detected, but appears to be a case of neurosis,'In the early morning of August 14, 1955, the appellant along wi...
Hrishikesh Das Vs. Sm. Khantamani Dasi and ors.
Court: Kolkata
Decided on: Mar-11-1958
Reported in: AIR1959Cal257
B.N. Banerjee, J.1. One Girish Chandra Das, owner of considerable properties and a money lending business, died in the year 1918, leaving a will. Girish was survived by his widow Kalimoni, four sons Briudaban, Harish, Brisk and Suresh, and a grandson Hrishikesh by his predeceased son Nandalal. Plaintiff Khantomani is a daughter of Girish.2. Nandalal, Harish and Kalimoni had originally been appointed respectively executors and executrix to the will. After the death of Nandalal Girish published a codicil by which Brindaban, and Srish were also appointed executors.3. The executors Harish, Brindaban and Srish took out probate of the will and carried on administration of the estate. At all times material for the purpose of his appeal Harish and Srish acted as executors. Brindaban died in 1923.4. During the period of administration of the estate by the executors abovenarned, Khantomani claims to have deposited with the executors, in or about the year 1933, a sum of Rs. 3950/-. The executors ...
Morgan Walker and Co. Vs. Khardah Co. Ltd.
Court: Kolkata
Decided on: Mar-10-1958
Reported in: AIR1959Cal169,63CWN451
P. Chakhavartti, C. J.1. This is an appeal from an order of Bachawat, J., dated 27-6-1955, whereby the learned Judge revoked the authority of the Bengal Chamber of Commerce and Industry to arbitrate; in a dispute between the appellants and the respondents which had been referred to the Chamber at the instance of the appellants. He held that the reference then pending before the Chamber was a second reference of the same dispute which could not legally be entertained but, since the Chamber was nevertheless entertaining it and thus acting illegally, the only proper course to take was to revoke the authority of the Chamber. For his reasons, he referred to those given in his order in the case of Hulaschand Rupchand v. Baranagore Jute Factory Co., Ltd. (96 Cal LJ 66).2. The facts are few and simple. On 13-8-195l, the appellants entered into a contract with the respondents for sale to them of 2000 maunds of Ready jute 'packed in bales, each weighing about 3 1/2 &/or 4 maunds'. In pursuance o...
Dharmadas Mondal and ors. Vs. Kashi Nath De
Court: Kolkata
Decided on: Mar-10-1958
Reported in: AIR1959Cal243,64CWN332
Kenupada Mukherjee, J.1. The plaintiffs of the Trial Court are the appellants in this Court, and the appeal arises out of a suit instituted by them for recovery of possession of some immovable and movable properties described in two schedules, namely, schedules Ka and Kha of the plaint, upon declaration of their title thereto as heirs of one deceased Santiram Nandi. The appellants are all minors and the suit was brought on their behalf by their fathers as their next friends on the following allegations:One Santiram Nandi of village Khudika in Burdwan district had four daughters, viz., Nanibala, Bisala, Kutura and Janjali, all of whom died in quick succession within a few years before the death of their father. Santiram's wife had also predeceased him. After his death Santiram left the three plaintiffs as his natural heirs Dharmadas Mondal (plaintiff No. 1) being son of Nani-bala, and the other two plaintiffs being sons of Bisala. Santiram was possessed of nearly forty bighas of land an...
The Baranagore Jute Factory Co. Ltd. Vs. Hulaschand Rupchand
Court: Kolkata
Decided on: Mar-10-1958
Reported in: AIR1958Cal490,62CWN734
P. Chakravartti, C.J.1. This is an appeal from a judgment and order, dated 7th March, 1955, of Bachawat, J., who has rightly observed that the case involves certain important questions of arbitration law. Those questions, some of which concern particularly arbitrations by the Bengal Chamber of Commerce and Industry, have arisen in the following way.2. By a contract entered into on 9th February, 1953, the appellant, The Baranagore Jute Factory Co. Ltd., agreed to buy and the respondent, Messrs. Hulaschand Rupchand, agreed to sell a certain quantity of jute of certain specifications. The contract contained an arbitration Clause in the standard form prescribed by the Indian Jute Mills Association and provided inter alia that all disputes and claims 'shall be referred to the arbitration of the Bengal Chaniber of Commerce and Industry under the rules of its Tribunal of Arbitration for the time being in force and according to such rules the arbitration shall be conducted''. In addition to th...
Katihar Jute Mills Ltd. Vs. Shri Lachminarayan Jute Manufacturing Co. ...
Court: Kolkata
Decided on: Mar-10-1958
Reported in: AIR1958Cal501
P. Chakravartti, C.J.1. This is an appeal from an order of S. R. DAS Gupta J., dated 2-8-1955, whereby the learned Judge set aside an award made by the Bengal Chamber of Commerce and Industry in the appellant's favour, superseded the reference to the Chamber and directed the arbitration agreement to cease to have effect with respect to the difference referred. The award was set aside on two grounds, first, that it was made on a second reference which was not maintainable in law and, secondly, that the arbitrators who made it had misconducted themselves by shutting out the respondent from adducing material evidence. The first ground did not reflect the learned Judge's own opinion which he expressly declared to be different but since there was a previous decision of Bachawat J., according to which a second reference was not competent and since the practice of the court required a Judge, sitting singly on the Original Side, to follow an earlier decision of a Judge of co-ordinate jurisdict...
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