Kolkata Court March 1960 Judgments
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Kalipada Sinha Vs. Mahaluxmi Bank Ltd.
Court: Kolkata
Decided on: Mar-31-1960
Reported in: AIR1961Cal188,[1962]32CompCas503(Cal)
Lahiri, C.J.1. This appeal is directed against an order of P. B. Mukharji, J. dated August 6, 1956 by which his Lordship has settled a list of debtors of the respondent Bank under Section 46-M read with Section 46-Dof the Banking Companies Act. By this order theappellant has been directed to pay a sum of Rs. 23,671-12-7 to the respondent bank. The bankclaimed the amount as being due from the appellant upon an overdraft account. On behalf of the bank the statement of account certified by the Manager was proved. That statement of account showed that a sum of Rs. 30,587-6-0 was due by the appellant to the bank. The matter was directed to be set down for trial on evidence by the learned trial Judge and in support of the claim made by the bank a witness named Jogesh Chandra Pal whowas an Accountant of the bank at the relevant time and who was acting as an officer of the bank underthe scheme of arrangement was examined. The appellant did not, however, choose to examine either himself or any ...
Guljarilal Kanoria Vs. Busi and Stephenson Ltd.
Court: Kolkata
Decided on: Mar-30-1960
Reported in: AIR1960Cal590
Bachawat, J. 1. The appellant is an Indian merchant. The respondent is a company incorporated in England and carries on business in Liverpool. There were two contracts for sale of 'B' Twill Bags size 44' x 261/2, by the appellant to the respondent. The contracts are dated May 28 and June 29. 1950 respectively. The first contract is for shipment of 100 bales to Nigeria during July/August 1950 at 253 shillings per 100 bags f. o. b. Calcutta with quota secured for Nigeria. The second contract is for shipment of 250 bales to Nigeria during October 1950 but if possible in September 1950 at 245 shillings per 100 bags f. o. b. Calcutta with quota secured for Nigeria, Both contracts provide for payment against documents by confirmed Banker's credit in Calcutta. The contracts are on the terms of the Calcutta Jute Fabrics Shippers Association Contract Form 1935. Each of the contracts contains a wide arbitration clause providing for submission of disputes arising under the contract to the arbitra...
Sitaram Agarwalla Vs. Additional Collector of Customs, Calcutta and or ...
Court: Kolkata
Decided on: Mar-25-1960
Reported in: AIR1960Cal676,1960CriLJ1441
ORDERG.K. Mitter, J.1 This is an application under Article 226 of the Constitution by one Sitaram Agarwalla against (1) the Additional Collector, Customs, Calcutta, (2) the Assistant Collector of Customs and Superintendent, Preventive Service having his office at Customs House, Calcutta, and (3) the Union of India, for the issue of a writ in the nature of Mandamus directing the respondent No. 1 to withdraw and/or cancel the order levying the personal penalty of Rs. 60,000/-on him and to refrain from enforcing the said order, a similar writ directing the respondent No. 2 to withdraw and/or cancel the order of detention of currency notes of Rs. 49,320/- and of appropriating the same towards the penalty imposed and to retrain from enforcing the order and for other appropriate reliefs.2. There is some dispute as to the facts in this case, but I shall proceed on the basis of those disclosed in the records relied on by the respondents to test whether the orders complained of can be upheld. T...
Bhikamchand Bagri, Calcutta Vs. Commissioner of Income-tax (Central), ...
Court: Kolkata
Decided on: Mar-25-1960
Reported in: AIR1960Cal681,[1962]44ITR746(Cal)
Bachawat, J. 1. The Reference relates to the two assessment years 1940-41 and 1941-42. The accounting year corresponding to the assessment year 1940-41 ended on the Ramnavami day of Samvat year 1996 and consisted of the period from 29-3-1939 upto 15-4-1940. The accounting year corresponding to the assessment year 1941-42 ended on Ramanavami day of Samvat year 1997 and consisted of the period of 16-4-1940 upto 5-4-1941. The assessee firm is a dealer in stocks and shares. It maintained five sets of books. It kept accounts of its stocks and shares in three different sets of books known as sets Nos. 2, 4 and 5. Admittedly the shares included in sets Nos. 4 and 5 were the stock-in-trade of the assessee's business. The dispute is whether the shares included in set No. 2 were its stock-in-trade or were capital investments. The assessee sustained losses on sales of the shares in set No. 2 in the two accounting years. The assessee claimed that the shares were stock-in-trade and the losses must ...
Trustees of Tollemache Settled Estates Vs. Coughtrie (inspector of Tax ...
Court: Kolkata
Decided on: Mar-24-1960
Reported in: [1961]43ITR448(Cal)
LORD EVERSHED M.R. - I have asked Pearce L.J. to deliver the first judgment.PEARCE L.J. - This case concerns the assessment of certain royalties received by the taxpayers in respect of sand-pits let by them. These royalties are admittedly covered by section 175 of the Income-tax Act, 1952, and fall to be taxed an excess rent Under Case VI of Schedule D. The Crown contend that the assessment should be made year by year on the basis of the actual receipts, subject to certain deductions. The General Commissioners adopted that view. On an appeal by the tax-payers, who contended that there must be an assessment on Schedule A principles with evidence as to value, the judge accepted their contention and remitted the case to the commissioners.The material part of section 175 reads as follows : '(1) If, as respects any year of assessment, the immediate lessor of a unit of assessment is entitled in respect of the unit to any rent payable under a lease or leases to which this section applies, he ...
Union of India Vs. Satyanarayan Khan and Others.
Court: Kolkata
Decided on: Mar-22-1960
Reported in: [1961]42ITR42(Cal)
RENUPADA MUKHERJEE, J. - The Union of Indian is appellant in this appeal. The appeal is being resisted by responded, Satyanarayan Khan, who was the sole plaintiff in the trial court. The suit from which this appeal has arisen was instituted by the plaintiff for several reliefs. Among other reliefs prayed for by him, there was a prayer for a declaration that three certificates filed and issued by the Certificate Officer, Alipore, 24 Parganas, were invalid and inoperative as against him. There was also a prayer for cancellation of these certificates. There was also a prayer for a declaration that the attachment of some movable properties described in schedule B of the plaint was null and void.The suit was contested by the union of India in the trial court. The defence which is material for the purpose of the present appeal was that the certificates mentioned in the plaint were valid and binding upon the plaintiff and so the attachment of plaintiffs moveables which followed the execution ...
Calcutta Tramways Co. Ltd. Vs. Corporation of Calcutta
Court: Kolkata
Decided on: Mar-21-1960
Reported in: AIR1961Cal121,1961CriLJ248,65CWN346
Mitter, J. 1. This Rule is directed against a conviction and sentence under Section 437 (1) (b) read with Section 537 of the Calcutta Municipal Act, 1951. The main point involved is whether Section 437(1) (b) contravenes Article 19(1)(g) of the Constitution.2. The facts giving rise to the question are these. The petitioners, the Calcutta Tramways Co. Ltd. have for many years past used divers premises in the City of Calcutta for conversion of alternating current into direct current for providing electric traction to their system. It is common case that at none of these premises is any electricity generated. What is done is to receive electricity in bulk in alternating current from the Calcutta Electric Supply Corporation Ltd. and to transform it into direct current. These premises are known as sub-stations or electric converter or transformer houses and appear to be an essential part of the Company's system of working. There is no dispute that the relative machinery and the system under...
Purna Chandra Tewari Vs. Saogat Ali Mallick and ors.
Court: Kolkata
Decided on: Mar-21-1960
Reported in: AIR1960Cal715,1960CriLJ1445
ORDERNiyogi, J. 1. This Rule is directed against an order passed by the learned Sub-Divisional Magistrate, Alipore, refusing to issue any order under Section 144 of the Code of Criminal Procedure in favour of the petitioner. The petitioner first party wanted to restrain the opposite parties under Section 144 of the Code of Criminal Procedure from plying any boat at the Ferryghat of Achhipore-Uluberia on the river Hooghly or within two miles thereof on either side of the Ferryghat. On receipt of this petition, the Sub-Divisional Officer, Alipore, directed the O. C. of Budge Budge Police Station to enquire and report by 24-3-60 and in the meantime he was enjoined to see that no breach of the peace took place. On enquiry the O. C., Budge Budge Police Station, submitted a report on 3-3-60 by which he prayed that a proceeding under Section 144 of the Code of Criminal Procedure might be drawn up against the above noted persons, i.e., the opposite parties in this case, restraining them to ply...
Upendra Nath Naskar and ors. Vs. Satya Charan Gangopadhya and ors.
Court: Kolkata
Decided on: Mar-18-1960
Reported in: AIR1961Cal151
P.N. Mookerjee, J.1. The appellants before me were the defendants in a suit for assessment of fair and equitable rent for the suit land. According to the plaintiffs, they derived title to the suit lands through one Swar-namoyee, their predecessor-in-interest. In the plaint, the case was made that Swarnaraoyee auction-purchased the suit property along with some other plots in the benami of her son Nani Gopal Ganguli. The said auction sale was held in Sep-tember 1904 and it is the case of the plaintiffs that, subsequently, the suit lands were let out to the defendants by Swarnamoyee, but the rent was not assessed. On this allegation, the present suit was brought for assessment of fair and equitable rent.2. The defence was a denial of the plaintiffs' title on the ground that Nani was not the benamidar of Swarnamoyee, but was the purchaser for himself, and that, with Nani, the defendants' predecessor entered into an agreement for purchase of the suit land and made certain payments thereon,...
indraloke Studio Ltd. Vs. Sm. Santi Debi and ors.
Court: Kolkata
Decided on: Mar-18-1960
Reported in: AIR1960Cal609
P.N. Mookerjee, J.1. The suit, out of which this appeal arises, was a suit for ejectment and mesne profits. It was instituted on 19-6-1951, and decreed by the trial Court on 31-5-1956. Against that decree, the present appeal was filed on 24-8-1956.2. In the suit, which was filed by the predecessor of the present respondent No. 1, there were three defendants, of whom, the appellant Indroloke Studio Ltd., was defendant No, 3 and the present respondents Nos. 3 and 4 were respectively defendants Nos. 1 and 2. The original plaintiff Kanhyalal Kanodia, husband of the present respondent No. 1, Santi Devi, and father of the minor respondent No. 2, Chandra Kumar Kanodia, died during the pendency of the suit in the trial Court, and, in his place, the said respondents Nos. 1 and 2 were substituted as the plaintiffs. The suit, as we have said above, was eventually decreed, and, against that decree, the defendant No. 3 has come up in appeal.3. The original plaintiff, claiming to be a lessee under t...
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