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Kolkata Court February 1960 Judgments

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Feb 16 1960

Ajit K. Saha Vs. Nagendra N. Saha and anr.

Court: Kolkata

Decided on: Feb-16-1960

Reported in: AIR1960Cal484

P.C. Mallick, J.1. This is a suit for partition of the estate of one Kamal Krishna Saha. Kamal Krishna died on 20-10-1921 leaving him surviving as his sole heiress his widow Panchurani. Kamal Krishna had no son. Panchurani died on 22-11-1954. The parties to this suit are the next reversioners who want a partition of the estate of Kamal Krishna.2. Kamal Krishna died leaving the following immoveable properties : Premises No. 43D, Circular Garden Reach Road, Premises Nos. 116/2A, 116/2B, 116/2C and 116/D, Circular Garden Reach Road and premises No. 3B, Sett Bagan Lane. Of the properties left by Kamal, premises No. 116/2B and premises No. 116/2C have been sold to pay off the debts of Kamal Krishna by Panchurani as administratrix of the estate of Kamal pursuant to orders of the Court. It appears that Panchurani also transferred and conveyed the premises 43D, Circular Garden Reach Road to one of the defendants Nagendra but without obtaining any order of the Court.3. All the heirs of Kamal Kr...


Feb 12 1960

Narendra Nath Chatterjee Vs. Commissioners of Bally Municipality

Court: Kolkata

Decided on: Feb-12-1960

Reported in: AIR1962Cal53,64CWN1043

P.N. Mookerjee, J.1. This Rule was taken out by the petitioner in connection with the ensuing Municipal election of the Bally Municipality, or to be more specific, of Ward No. III of that Municipality.2. The election is being held under the Bengal Municipal Act, hereinafter referred to also, in some places, as, simply, the Act. The petitioner who has been registered as Voter No. 1012 of the said Bally Municipality, Ward No. III, in the finally published Electoral Roll, filed his nomination paper duly with the Chairman of the Municipality as required by law (Vide Rule 17(1) of the Election Rules, made under Section 44 of the Bengal Municipal Act, hereinafter referred to as the Election Rules). The date of the general election of the Municipality was fixed by an appropriate notification under Rule 2 (Vide Sub-rules (1) and (2)) of the above Election Rules and it is due to be held on February 14, 1960. On December 28, 1959, the last date for the filing of nomination papers was fixed (vide...


Feb 12 1960

National Investment Co. Ltd. Vs. Mohendra Nath Kundu and ors.

Court: Kolkata

Decided on: Feb-12-1960

Reported in: AIR1960Cal724

P.N. Mookerjee, J. 1. The appellant before us was the plaintiff in a suit for declaration of title and recovery of possession of the suit properties, comprising C.S. Dags Nos. 243 and 244 of mouza Dum Dum, having a total area of 5.818 acres. The suit has been dismissed by the trial Court and hence this appeal by the plaintiff. 2. The disputed Dags, which, admittedly, belonged in right of ownership to the Kundu defendants and/or their predecessors, were settled in leasehold right under a Kabuliyat (Ext. 2), dated 2nd Chaitra, 1323 B. S., corresponding to March 15, 1917, in the name of one Jadunandan Ghosh. Under the said Kabuliyat (Ext. 2), the stipulated rental was Rs. 50/- per annum. 3. According to the plaintiff, Jadunandan, the executant of the Kabuliyat aforesaid, was the sole lessee thereunder and, after his death in 1926, the above lease-hold property devolved on Jadunandan's only son and heir Bishan Dayal, who, on March 25, 1939, sold the same to one Makhan Lal Chakravarty for R...


Feb 11 1960

K.G. Kalwani Vs. Union of India (Uoi)

Court: Kolkata

Decided on: Feb-11-1960

Reported in: AIR1960Cal430,64CWN765

Bose, J.1. This is an appeal from a judgment and decree of G. K. Mitter, J., dismissing the plaintiffs suit for recovery of a sum of Rs. 25,547/6/- as compensation for non-delivery of certain goods entrusted to the then East Indian Railway, which was a State Railway. It appears that the appellant, which is a partnership firm and carries on business at 59. Cross Street, Calcutta and also at Chandari and Kanpur, delivered to the then East Indian Railway on 26th February, 1949 a consignment of artificial silk goods for carriage from Chandari Station to Howrah Station both on the East Indian Railway. The East Indian Railway at all material times had its head office at No. 17 Netaji Subhas Road, Calcutta. As the goods were not delivered to the appellant the Tatter after giving notice under Section 77 of the Indian Railways Act and Section 80 of the Code of Civil Procedure filed a suit in this Court on 14th July, 1950. No leave under Clause 12 of the Letters Patent was however, obtained befo...


Feb 10 1960

Biswanath Agarwalla Vs. Sm. Dhapur Debi Jejodia and ors.

Court: Kolkata

Decided on: Feb-10-1960

Reported in: AIR1960Cal494

P.C. Mallick, J.1. This is a suit for a declaration that plaintiff is the adopted son of one Ramprotap Udhani and as such entitled to his estate. There is also the prayers for possession, for injunction, damages and accounts. The defendants impleaded are, Dhapu Debia daughter of Ramprotap and her husband Chandanmul Jajodia. The allegations made are that Munia Debi. widow of Ramprotap, on 25-9-1950 adopted the plaintiff as a son of Ramprotap. It is alleged that Munia Debi had authority to adopt though it is not stated when such authority was given and whether it was oral or in writing. The. plaintiff is the grandson of Ramprotap by his daughter Rukmini Debi. Rukmini died in December 1949 prior to the adoption. It is pleaded that 'according to the custom and practice prevailing amongst the Agarwal Community to which the parties belong, a daughter's son can be validly given and taken in adoption.' Munia Debi, Ramprotap's widow died on 5-3-1956. On Ramprotap's death, Munia along with her s...


Feb 10 1960

Sri Ganesh Properties Ltd. Vs. Commissioner of Income-tax, West Bengal ...

Court: Kolkata

Decided on: Feb-10-1960

Reported in: [1962]44ITR606(Cal)

LAHIRI C.J. - This is a reference under section 66 (1) of the Indian Income-tax Act and it arises out of the assessment of premises No. 12, Lower Chitpur Road, commonly known as Teiretta Bazar. The only question that arises for consideration in this reference is whether the assessment of the assessee under section 9 of the Indian Income-tax Act was proper. The assessee took a lease of premises No. 12, Lower Chitpur Road by an indenture dated February 14, 1948. The question referred to this court will have to be answered by a consideration of the different clauses of that indenture of lease. According to the assessee, it was a mere lease of the premises in question and as such it should have been assessed under section 12 of the Indian Income-tax Act. This contention of the assessee was overruled by the Income-tax Officer and that decision was confirmed on appeal by the Appellate Assistant Commissioner and by the Tribunal on second appeal. Against the decision of the Tribunal the assess...


Feb 09 1960

Ranjit Ghosh Vs. Damodar Valley Corporation and ors.

Court: Kolkata

Decided on: Feb-09-1960

Reported in: AIR1960Cal549

Sinha, J.1. The facts in this case are shortly as follows : The Damodar Valley Corporation, the respondent No. 1 in this case, is a statutory corporation which came into existence as a result of the passing of the Damodar Valley Corporation Act, being Act XIV of 1948, which came into operation on the 7th July, 1948. On the 8th April, 1950 the petitioner was offered the post of Assistant (Mechanical) Engineer in the work-charged establishment of the said Corporation, by the Director of Personnel. On the 19th August, 1950 he was appointed to the post of the Assistant Engineer (Mechanical) with effect from the 1st July, 1950. On the 20th June, 1951 he entered into articles of agreement with the Corporation, a copy whereof is annexure 'X' to the affidavit in opposition affirmed by Sohan Lal. The terms and conditions of his appointment are set out in the said articles. It was stated therein that his appointment would be for a term of three years commencing from 1st July, 1950 extensible at ...


Feb 08 1960

Baidya Nath De Vs. Commissioner of Income-tax, West Bengal, Calcutta

Court: Kolkata

Decided on: Feb-08-1960

Reported in: AIR1960Cal423,[1960]40ITR175(Cal)

G.K. Mitter, J. 1. The question of law referred to this Court under Section 66 (1) of the Indian Income-tax Act in this case is :'Whether on the facts and in the circumstances of the case, three-fourths of the income from the trust created by the applicant was includible in his total income under Section 16 (3) of the Indian Income-tax Act ?'2. The facts are very short and not in dispute. One Baidya Nath De executed a trust deed on 5-4-1951, constituting himself as the sole trustee during his lifetime. The beneficiaries under the trust were Baidya Nath De himself, his wife, mother, a minor son, two unmarried daughters, sons to be born and their heirs. The settlor did not specify the definite shares of the beneficiaries. On 10-2-1954, he executed a supplementary deed giving up his beneficial interest reserved under the trust deed of 5-4-1951 and directed that the shares of the beneficiaries should be as follows :'Mother 1/4th share; wife for herself and on behalf of her daughters till t...


Feb 08 1960

Sarat K. Mitra Vs. Hem Ch. Dey and ors.

Court: Kolkata

Decided on: Feb-08-1960

Reported in: AIR1960Cal558

P.C. Mallick, J.1. This litigation relates to the trust created by one Akshoy Kumar Ghose now dead (hereinafter referred to as the settlor) by his will dated 21-5-1948. The executors and trustees were directed by the instrument to pay to the wife of the settlor during her natural life an allowance of Rs. 50/ per month for her support and maintenance. They were further directed to establish and consecrate an image of Sri Sri Annapurna and to establish a charitable institution to be named 'Sreenath Sebasram' for indigent Hindus in case the settlor failed to do so in his lifetime. The executors and trustees were further directed to 'give, grant and dedicate' the whole of the estate for the worship of the image and for meeting the expenses of the helpless Hindus subject to the allowance payable to the wife of the settlor. The instrument further lays down:'And in such grant my executors and trustees shall provide for with the power and authority regulating the expenses hereinafter directed ...


Feb 05 1960

National Tobacco Co. of India Ltd. Vs. Collector of Central Excise and ...

Court: Kolkata

Decided on: Feb-05-1960

Reported in: AIR1961Cal477

ORDERD.N. Sinha, J.1. The petitioner in this case, the National Tobacco Co. of India Ltd., carries on the business of manufacturing cigarettes and tobacco at Agarpara, in 24 Parganas. As such manufacturer, it has to pay excise duty on the value of cigarettes manufactured by it. In this case, we are not concerned with anything else. The rate at which the excise duty is levied, changes from time to time, and it is unnecessary for me to go into the details thereof. It is sufficient to say that at the relevant time, which concerns the years 1955 to 1957, the duty was levied upon a slab system. For example, if the price was within a slab exceeding Rs. 10/- but not exceeding Rs. 15/-per thousand, then there was a particular rate of duty to be charged. If, however, the price was within the next slab, namely higher than Rs. 15/-but not exceeding Rs. 20/- per thousand, then the duty payable is very much more. It follows that if the price is even a few annas more than the maximum limit of the sl...


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