Kolkata Court November 1960 Judgments
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Chowringhee Sales Bureau Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-16-1960
Reported in: AIR1961Cal328,65CWN770,[1961]12STC535(Cal)
ORDERSinha, J. 1. The facts in this case are briefly as follows: The petitioner is a company incorporated under the Indian Companies Act and carries on business as an auctioneer. It is stated in the petition that the business of the petitioner is that of auctioning third party's goods and bringing the seller and buyer together for effecting the sale against a certain rate or percentage of remuneration. The petitioner company is registered as a 'dealer' under the provisions of the Bengal Finance Sales Tax Act, 1941 (hereinafter referred to as the 'Act'). The petitioner submitted returns for the four quarters ending, last day of March 1950 and for the four quarters ending the last day of March, 1951. It was contended by the petitioner that it was not liable to assessment to sales tax in respect of all its business, as an auctioneer, because as such it was not a 'dealer' within the meaning of the said Act. The Commercial Tax Officer by his orders dated 28-10-1954 and 19-11-1954, rejected ...
In Re: Oriental Gas Company Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Nov-15-1960
Reported in: AIR1961Cal267
ORDERA.N. Ray, J.1. This application challenges the validity of the Oriental Gas Company Act being West Bengal Act XV of 1960. The Oriental Gas Company Limited was originally constituted by a Deed of Settlement dated April 25, 1853 by the name of the Oriental Gas Company. On April 27, 1853 the company obtained a certificate of complete registration in accordance with the provisions of the Statute 7 and 8, Vict. Cap. 110. The said company was subsequently registered in England with limited liability under the provisions of the English Joint Stock Companies Act, 1862.2. In 1857, an Act being Act V of 1857 was passed by the Legislative Council of India. It was an Act to confer certain powers on the Oriental Gas Company Limited. The preamble of Act V of 1857 contains the recitals that the said Company has erected gas works on land granted for that purpose by Government in the vicinity of the town of Calcutta and is engaged in the preparation of apparatus and materials for the manufacture a...
S.K. Ghosh Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-15-1960
Reported in: AIR1967Cal615,1967CriLJ1627
S.K. Sen, J.1. This appeal Is directed against an order of Sri D. N. Chakladar. District Judge, 24 Parganas, dated 15-7-69 dismissing an application made by Shri S. K. Ghosh for payment of arrears of maintenance and current maintenance under the provisions of paragraph 9 of the Criminal Law Amendment Ordinance No. 38 of 1944.2. The facts of the case are briefly as follows:Sri S. K. Ghosh along with certain other persons was proceeded against under Section 409/ 120B of the Indian Penal Code and under the provisions of the Ordinance aforesaid his properties then estimated to be worth about Rs. 18,000,00 were attached. The criminal case ended in conviction of S. K. Ghosh on 31-8-49 The appeal to the High Court was dismiss-ed on 9-9-53 and the appeal to the Supreme Court was dismissed on 12-12-56. Thereafter, on 10-1-57 the Government filed a petition before the District Judge. 24 Parganas, for taking action under paragraph 18 of the Ordinance of 1944 for forfeiture to the Government a por...
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