Kolkata Court January 1962 Judgments
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Commissioner of Income-tax, Central, CalcuttA. Vs. Standard Vacuum Oil ...
Court: Kolkata
Decided on: Jan-29-1962
Reported in: [1963]47ITR642(Cal)
G. K. MITTER J. - The matter arises out of a reference under section 66(2) of the Indian Income-tax act read with section 19 of the Business Profits Tax Act. The points of law involved are (1) whether an amount shown in the balance-sheet of the assessee company year after year at the same figure under the head 'capital paid in surplus' represents premium realised from the issue of shares as contemplated by rule 3 of Schedule II of the Business Profits Tax Act, 1947, and (2) whether the several amounts appearing in the balance-sheets of the assessee company shown as 'earned surplus' at the end of each year should be treated as reserves within the meaning of sub-rule (1) of rule 2 of Schedule II of the said Act. A further question also arises, namely, whether the 'capital paid in surplus' can be treated as a 'reserve' within the meaning of the Act.The Business Profits Tax Act (hereinafter referred to as the Act), which came into force on April 11, 1947, had for its object the imposition ...
Wolverhampton Iron and Steel Co. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-25-1962
Reported in: (1962)IILLJ72Cal
B.N. Banerjee, J.1. Between the petitioner-firm and its workmen a long and protracted labour dispute was going on for some years. In course of that dispute the petitioner-firm dismissed several of its workmen on a charge of going Blow.2. There was an industrial dispute raised over the dismissal of the workmen. This dispute was referred by the State Government to the first labour court for adjudication, in exercise of its powers under Section 10 of the Industrial Disputes Act (hereinafter referred to as the Act). The notification under Section 10 bears the date 29 Jane 1959. The reference is admittedly a belated reference, late by about three to four years after the respective dates of dismissal.3. While the dispute was pending before the first labour court, the State Government constituted the sixth and the seventh industrial tribunals, by a notification, dated 11 July 1960, the notification constituting the first labour court was cancelled and later on by a notification dated 25 July ...
Ganpatrai Sagarmal (Trustees) for Charity Fund Vs. Commissioner of Inc ...
Court: Kolkata
Decided on: Jan-25-1962
Reported in: [1963]47ITR625(Cal)
G. K. MITTER J. - This is a reference under section 66(1) of the Indian Income-tax Act for the opinion of this court on the following question of law :'1. Whether, on the facts and in the circumstances of the case, the 1/4th share of the income of firm Ganpatrai Sagarmal is exempt from income-tax under section 4(3) (i) ?2. Whether the settlement resulted in the transfer directly or indirectly of the income of the settlers and as such bringing the income within the provisions of section 16(1) (c) and3. If the answer to question No. 2 is in the affirmative, whether the assessment of the aforesaid income will be raised in the hands of the settlors ?'The matter relates to the constructions of what has been described as a deed of trust in the proceedings before the revenue authorities. Two persons by the name of Sagarmal Lohariwalla and Rameshwarlal Lohariwalla were carrying on business in partnership under the name and style of Messrs. Ganpatrai Sagarmal since the beginning of the Dewali y...
Upendra Nath Das and anr. Vs. Chintamoni Devi and ors.
Court: Kolkata
Decided on: Jan-24-1962
Reported in: AIR1963Cal22
Amaresh Roy, J. 1. This appeal arises out of a suit for partition instituted by the present respondent No. 1, Ghinta-moni Devi, in which a preliminary decree has been passed by the learned Subordinate Judge. The plaintiff is the widow of one Mahendra Nath Das who died on 12th June, 1956 leaving as heirs besides the plaintiff, two sons Upendra and Keshab by another predeceased wife. The plaintiff instituted the suit on 6th May, 1957 and claimed partition of the property mentioned in the schedule of the plaint. Those properties included certain agricultural lands, three dwelling-houses, one at Jalpaf-guri town and two in village Jorepakri. There was also a vacant plot of land in Jalpaiguri town. Besides these immoveable properties there were also other properties in the form of tea shares, three iron safes and one gun, the licence of which stood in the name of Mahendra Nath Das; but aftet his death the gun was surrendered and thereafter Upendra took out the licence in his own name and wa...
Ananta Kumar Karan Vs. the State
Court: Kolkata
Decided on: Jan-24-1962
Reported in: AIR1962Cal428
N.K. Sen, J. 1. Ananta Kumar Karan was tried by the Additional Sessions Judge, 24 Parganas and a jury on a charge under Section 302 of the Indian Penal Code. The jury unanimously found him guilty and the learned Judge agreeing with and accepting the said verdict convicted him of the charge and sentenced him to death. The present Reference is under Section 374 of the Code of Criminal Procedure for confirmation of the sentence of death by this Court and the appeal is by the convicted person against the order of his conviction and sentence. Both the Reference and the Appeal are being heard together.2. The prosecution case is a simple one. The deceased, Nemai alias Ajit Chatterjee a young man of about 20 years of age was a resident of Malancha Mahinagar and was the brother's son of P. W. 3 Nanda Gopal Chatterjee. On the 23rd November, 1954 the deceased went to Baruipur Kutchery Bazar by train and came back by bus at about 3-30 p.m. after purchasing some goods for his household and also som...
Reform Flour Mills (Private) Ltd. Vs. First Labour Court and ors.
Court: Kolkata
Decided on: Jan-22-1962
Reported in: (1962)IILLJ431Cal
B.N. Banerjee, J.Civil Revision No. 2800 of 19601. Respondents 2 to 7 were at all material times, until their dismissal, workmen employed by Reforms Food Products (Private), Ltd., respondent 9.2. On and from 16 November 1957, the workmen of respondent 9 company resorted to a form of sit-down strike, so as to enforce some of their industrial grievances. During the continuance of this strike, the respondent 9 company declared a lockout, which continued till 16 January 1958.3. On 17 November 1957, the respondent 9 company served several charge sheets on workmen respondents 2, 5 and 6 calling upon them to show cause against a number of misconducts mentioned in the chargesheets and placed them under suspension. Similar chargesheets were served on two other workmen also but I am not concerned with them in this rule.4. Pending enquiry into the charges, respondents 2, 5 and 6 were charged with farther misconducts along with respondents 3, 4 and 7 to the following effect:It has been reported to...
Nityananda Ghose Vs. Khanna (B.C.) and ors.
Court: Kolkata
Decided on: Jan-19-1962
Reported in: (1962)IILLJ441Cal
B.N. Banerjee, J.1. The petitioner, who was a railway employee, was charged with misconduct and was reduced in rank by way of punishment. This rule is directed against the propriety of the order of reduction in rank.2. The charge against the petitioner was that while serving as a temporary store-issuer, be destroyed the records of cigarette stock register of North station, Sealdah, pertaining to dates from 6 to 9 January 1959. The charge was based on a report made by the catering supervisor at Sealdah, on 17 February 1959.3. There was an enquiry held on the charge against the petitioner and the charge was found to have been proved. The petitioner was called upon to show cause why he should not be reduced in rank from the post of temporary store-issuer to the post of temporary packerman, in the scale of Rs. 35-50. The petitioner showed cause against the penalty. He was, however, reduced in rank by way of penalty.4. The propriety of the order is being disputed before me at the instance o...
Sm. Bulu Rani Seal Vs. Member, Board of Revenue and ors.
Court: Kolkata
Decided on: Jan-18-1962
Reported in: AIR1962Cal499
Sinha, J.1. The facts in this case are shortly as follows:- The respondent No. 8, Messrs. Allied Pharmacy, a partnership firm, took a loan from the Rehabilitation Finance Administration, a statutory body constituted under the 'Rehabilitation of Finance Administration Act 1948 (Central Act No. XII of 1948)' and the respondents Nos. 6 and 7, Sachindra Kumar Roy and Satindra Prosad Das Gupta, stood as surety for the repayment of the loan. Under the said Act, such loans are recoverable as arrears of revenue. The loans not having seen repaid, proceedings were taken under the provisions of the Revenue Recovery Act, 1890 (Act 1 of 1890) and the Additional Collector, Delhi, issued a certificate under Section 3(1) ofthe said Act, a copy whereof is annexure 'A' to the petition. This certificate was sent to the Collector 24-Parganas at Alipore (West Bengal), stating that the said guarantors had properties within the jurisdiction of the Collector of 24-Parganas and the amount due as loan mentioned...
Lal Behari Sasmal Vs. Kanak Kanti Roy
Court: Kolkata
Decided on: Jan-16-1962
Reported in: AIR1962Cal502
1. This is an appeal by the defendant in a suit for ejectment and recovery of arrears of rent instituted in the Court of the Munsif at Uluberia on January 5, 1955.2. The appellant gets into the premises in controversy here by virtue Of an unregistered Patta, Ext. A, executed by Bhupati Nath Roy on behalf of his minor son Kanak Kanjti Roy, the plaintiff in the trial Court and respondent to this appeal. At the trial, Kanak Kanti was no longer of non-age. To be exact, he was 32. Be that as it may, the Patta stipulates inter alia that the appellant is given the premises for 25 years from the 1st Falgun 1346 B. S. corresponding to mid-February, 1940, on a monthly rental of Rs. 3-8-0 with the right to make it habitable by repairs and additions of rooms at his own expense. More, for the aforesaid period of 23 years, the appellant will have the right to remain there undisturbed by the grantor or his successors in interest. The date of the Patta is Magh 12, 1346 B. S. corresponding to January 2...
Workmen of Standard Pharmaceutical Works, Limited Vs. Standard Pharmac ...
Court: Kolkata
Decided on: Jan-16-1962
Reported in: (1962)ILLJ616Cal
B.N. Banerjee, J.1. This is an application by the workmen of Standard Pharmaceutical Works, Limited, for a writ of certiorari for quashing an award made by an industrial tribunal.2. Several industrial disputes between Standard Pharmaceutical Works, Limited, and its workmen were referred by the State Government, in exercise of its power under Section 10 of the Industrial Disputes Act for adjudication before the fourth industrial tribunal. The disputes included (issue 1) revision of pay, (issue 2) introduction of grades, (issue 3) overtime wages for drivers and other workers of the motor vehicles department and (issue 7) Whether the workmen would be entitled to get any additional bonus for the year 1956-57? I am not concerned in this rule with the other disputes which were referred to the industrial tribunal.3. The industrial tribunal, by its award, which was published in the Calcutta Gazette on 24 June 1959, answered issues 1, 2 and 7 in the negative, that is to say, it refused either t...
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