Kolkata Court December 1961 Judgments
Daulatram Agarwalla Vs. Champalal Jugraj
Court: Kolkata
Decided on: Dec-22-1961
Reported in: AIR1963Cal337,66CWN364
Bose, C.J.1. This is an appeal against an order of G.K. Mitter, J.allowing certain amendments of the plaint and granting fresh leave under Clause 12 of the Letters Patent in respect of such amendments.2. The plaintiff respondent which is a registered partnership firm carrying on business at 195, Old China Bazar Street, Calcutta, filed a suit in this Court on or about the 15th December 1959 against the appellants Daulatram Agarwalla and Shankarlal Agarwalla describing the former as the Karta or Manager of a joint Hindu Mitakshara family consisting of himself and his sons Shankarlal and Shambhu Prosad and as carrying on a Joint family business under the name and style of Shanharlal Shambhu Prosad, along wiw Shankarlal Agarwalla, at Katihar and also at Labha, in the District of Purnea in the State of Bihar, for recovery of a sum of Rs. 74,612.89 nP. In respect of certain commission agency dealings and transactions. In the plaint as originally filed the case made was that in or about the y...
Tag this Judgment!West Bengal Press Workers' and Employees' Union Vs. Art Union Printing ...
Court: Kolkata
Decided on: Dec-21-1961
Reported in: AIR1962Cal649,66CWN395,[1962(4)FLR89],(1962)IILLJ62Cal
ORDERB.N. Banerjee, J.1. An objection to the maintainability of the present application has been raised as a preliminary objection.2. The petitioner, tile West Bengal Press Workers and Employees' Union, claims to be a trade union of workmen employed in different printing presses in West Bengal, including a press known as the Art Union Printing Works Private Ltd., (respondent No. 1).3. The working conditions, scales of pay and dearness allowance of workmen in printing presses became the subject-matter of certain awards, more or less on industrywise basis, during the last several years. One such award between 169 printing presses in Calcutta and Howrah (including the respondent No. 1 press) and their workmen was published in the Calcutta Gazette, dated May 11, 1948. The other such award between 90 printing presses (including the respondent No. 1 press) and their workmen was published in the Calcutta Gazette, dated March 1, 1951.4. The dispute, out of which this Rule arises, is the third ...
Tag this Judgment!Arun Kumar Banerjee and anr. Vs. the State
Court: Kolkata
Decided on: Dec-18-1961
Reported in: AIR1962Cal504
P.B. Mukharji, J. 1. The two appellants were convicted of murder under Section 302 of the Indian Penal Code and sentenced to death by the Additional Sessions Judge, Alipore, on the majority verdict of the jury of 7 to 2. There is also a Reference for confirmation of death sentence under Section 374 of the Code of Criminal Procedure. Both the appeal and the Reference have been heard together. 2. The charge against the two appellants, Arun Kumar Banerjee and Narayan Chatterjee was in the following terms: 'That you on or about the 24th day of July, 1960, at Dhikirhat Baharu P.S. Joynagar committed murder by causing the death of Sadhana Banerjee and thereby committed an offence punishable under Section 302 of the Indian Penal Code and within the cognizance of the Court of Session. And I hereby direct that you be tried by the said Court on the said charge'. 3. Sadhana Banerjee was the wife of appellant Arun Kumar Banerjee. Appellant Narayan Chatteriee was the cousin (Awn's mother's sister'...
Tag this Judgment!Compagnie Nationals Air France Vs. First Industrial Tribunal and ors.
Court: Kolkata
Decided on: Dec-14-1961
Reported in: (1962)ILLJ737Cal
B.N. Banerjee, J.1. The petitioner is a limited liability company, incorporated in France, and is engaged in the business of global transport by air. The company commenced its business in India in the year 1947.2. In exercise of its power under Section 10 of the Industrial Disputes Act, the respondent State of West Bengal referred certain disputes between the petitioner-company and its workmen to the first industrial tribunal for adjudication. The reference was made on 4 May 1959.3. Amongst the issues referred to the tribunal, issue 5 was 'bonus for 1955-56 and 1956-57.'4. The form in which the claim for bonus was first raised by the workers' union, during a conciliation proceeding preceding the reference, is to be found in a letter from the workers' union to the Labour Commissioner, the material extract being as herein below set out:Bonus.--The company has made enormous profits during the years 1955 and 1956 and continues the same way for 1956-57. Three months' wages should be given a...
Tag this Judgment!Commissioner of Income-tax (Central), Calcutta Vs. Mugneeram Bangur an ...
Court: Kolkata
Decided on: Dec-13-1961
Reported in: [1963]47ITR565(Cal)
G. K. MITTER J. - In this matter four questions of law have been referred to this court by the Income-tax Appellate Tribunal. The first relates to the competency of an appeal filed by the Income-tax Officer, Central Circle XIV, Calcutta, against the order of the Appellate Assistant Commissioner of Income-tax, Range-A, Calcutta, on the ground that he was not the proper officer to do so. Before us the point was not pressed and it is covered by a judgment of a Division Bench of this court in Matter No. 105 of 1952 (Commissioner of Income-tax v. Sarkar & Co.). The other questions are inter-dependent and arise out of the transfer of the business of a firm known as Mugneeram Bangur & Co., Land Department, to a public limited company by the name of Amalgamated Land Development Company Ltd., the central question being whether the partners of the firm made a profit in the transaction which is assessable to income-tax.The assessee firm, Mugneeram Bangur & Co., Land Department had been carrying o...
Tag this Judgment!Sm. Champa Kumari Singhi Vs. Additional Member, Board of Revenue, West ...
Court: Kolkata
Decided on: Dec-07-1961
Reported in: [1962]46ITR81(Cal)
BANERJEE J. - One Birendra Singh Singhi, an Oswal Jain, governed by the Mitakshara School of Hindu law, died on December 12, 1950, leaving him surviving his widow Champa Kumari Singhi, two minor sons, Ashoke Kumar and Chandra Kumar, and a minor daughter of the name of Rana Kumari. Champa Kumari is the petitioner in this rule.For the year of assessment 1954-55, the Income-tax Officer, Companies District I, assessed 'Champa Kumari Singhi and others' in their capacity as a Hindu undivided family to a tax of Rs. 85,366-5-0 and issued a notice of demand under section 29 of the Indian Income-tax Act. The said notice bears no date and was addressed to 'Sm. Champa Kumari Singhi and others'. Some payments towards the demand were apparently made but a good deal was left unpaid. On March 28, 1958, the said Income-tax Officer proceeded under section 46(2) of the Income-tax Act and forwarded a certificate to the Collector of 24-Parganas specifying that a sum of Rs. 80,382-06 nP. was the arrears due...
Tag this Judgment!Brindaban Chandra Basak Vs. Income-tax Officer.
Court: Kolkata
Decided on: Dec-05-1961
Reported in: [1962]46ITR14(Cal)
BOSE C.J. - This appeal is against the order of Sinha J. dismissing a writ application under article 226 of the Constitution for quashing of certain income-tax proceedings initiated under section 34 of the Indian Income-tax Act.The appellant was assessed under section 34 of the Indian Income-tax Act in respect of a sum of Rs. 34,323 as income received by him within the assessment year 1943-44 on the ground that the appellant had purchased a plot of land at 95/96, Indra Biswas Road for a consideration of Rs. 24,323 which was paid on certain dates between 17th December, 1941, and 16th February, 1942, but which had not been disclosed by the appellant. The appellant appealed against this order of assessment to the Appellate Assistant Commissioner on the ground that the said sum was not an income and even if it was held to be an income, such income would be income relevant for the assessment year 1942-43 and not 1943-44. The Appellate Assistant Commissioner by his order dated 25th February,...
Tag this Judgment!Swapan Roy Chowdhury Vs. Khagendra Nath Sen
Court: Kolkata
Decided on: Dec-04-1961
Reported in: AIR1962Cal520,66CWN221
ORDERB.N. Banerjee, J. 1. Civil Rule No. 1064(W) of 1961. The petitioner, who was a student in an academic institution known as Asutosh College, was required by the Principal of the College to leave the institution because the Principal thought that such action was necessary in the interest of the institution itself. The petitioner student seeks relief against the order in this Rule. 2. Asutosh College is affiliated to the University of Calcutta and derives some of its powers under the Calcutta University Act, 1951, and the statutes, Ordinances and Regulations framed under the said Act. It is necessary for me to refer to certain provisions of an Ordinance made under the Calcutta University Act, 1951, under which the order requiring the petitioner to leave the College was made. 3. In exercise of the power conferred by Sub-section (2) of Section 52 of the Calcutta University. Act, 1951, the Vice-Chancellor of the University made an Ordinance Known as the 'First Ordinance relating to the ...
Tag this Judgment!Employee's State Insurance Corporation Vs. Malhoutra (K.L.) and Anr.
Court: Kolkata
Decided on: Dec-04-1961
Reported in: (1962)IILLJ535Cal
DECISIONS.K. Chakraborti, J.1. The Clause (b) of Section 45 of the Act provides that the inspector at any reasonable time may enter into the factory or other premises occupied by the principal employer and require any person found in charge thereof to produce to such inspector and allow him to examine such accounts, books and other documents relating to the employment of persons and payment of wastes or to furnish to him such information as he may consider necessary.2. There is no dispute to the fact that insurance inspector Sri K.K. Sarma (P.W. 1) visited the factory of the accused person on 6 September 1960 for inspection. The intimation card Ex. A dated 3 September 1956 sent to the company of the accused shows that the inspector fixed 6 September 1960 for inspection of the books of accounts and documents as mentioned in the intimation card itself. The inspection report dated 6 September 1960 out of the inspection reports collectively marked Ex. D shows that the accused persons produ...
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