Kolkata Court November 1962 Judgments
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Chief Controller of Exports, New Delhi Vs. G.P. Acharya
Court: Kolkata
Decided on: Nov-30-1962
Reported in: AIR1964Cal178,[1963(6)FLR273]
P.B. Mukharji, J. 1. This is a Reference under Section 21 of the Chartered Accountants Act, 1949. The Chief controller of Exportes, New Delhi, is the complainant and G. P. Acharya, B. SC, F. C. A., Quartered Accountant and Auditor, is the respondent. 2. The complaint against the Chartered Accountant is that he duly certified a statement of exports of onions during 1949-50 before the Joint Chief Controller of Ex-ports, Calcutta, showing that a firm called 'pawjee Dadabhoy and Co.' of 67, Canning street, Calcutta, had exported a certain quantity of onions during a certain number of years. This statement was necessary for obtaining permits to export the goods. The certificate which the Chartered Accountant gave was as follows: 'G.P. Acharya, B. Sc., F. C. A., Chartered Accountant and Auditor (Membership No. 837) practising at Calcutta do hereby certify that the above statement has been prepared, checked and verified by me from and with reference to export licenses, shipping bills, E. P. F...
Badri Narayan Lall Vs. Union of India (Uoi) and ors.
Court: Kolkata
Decided on: Nov-30-1962
Reported in: AIR1963Cal621,67CWN1080
Bachawat, J.1. This revision case raises the question whether the City Civil Court Judge has jurisdiction to pass an order under Section 34 of the Arbitration Act, 1940, staying a suit pending before him. Badri Narayan Lall instituted a suit in the City Civil Court against the Union of India and others. The disputes in the suit arise out of a contract which contains an arbitration clause. Upon the application of the Union of India and the other defendants to the suit the learned City Civil Court Judge has passed an order staying the suit under Section 34 of the Arbitration Act, 1940. Plaintiff Badri Narayan has moved the High Court against this order under Section 115 C. P. C. and has obtained a rule.2. On behalf of the plaintiff it is contended that the jurisdiction of the City Civil Court Judge to pass an order under Section 34 of the Arbitration Act, 1940, staying the suit is taken away by Section 5(4) of the City Civil Court Act, 1953, read with item it of the first schedule and Se...
Commissioner of Income-tax, Calcutta Vs. Ghasiram Srinivas.
Court: Kolkata
Decided on: Nov-30-1962
Reported in: [1963]50ITR224(Cal)
SINHA J. - This is a reference under section 66(1) of the Income-tax Act. The facts are as follows :The assessee in this case is a firm called Ghasiram Srinivas, which had been acting for more than 30 years as the guaranteed brokers of Messrs. Imperial Chemical Industries (India) Ltd. In fact, they acted as banyans or guaranteed brokers for the predecessor-in-interest of Messrs. Imperial Chemical Industries (India) Ltd., namely, Messrs. Brunner Mond & Co. (India) Ltd. The terms of the banyanship agreement are to be found in an indenture dated the 28th of August, 1940, which exhibit A, annexed to the statement of case dated the 3rd August, 1955, and appears at page 5 of the paper-book containing that statement of case. Several features of this agreement are relevant to be considered. The agreement, to start with, had no time limit. On the other hand it was precarious for two reasons. The first reason is that it was terminable by either party giving to the other party three months writte...
Chrestian Mining Co. Ltd (In Liquidation) Vs. Commissioner of Income-t ...
Court: Kolkata
Decided on: Nov-29-1962
Reported in: [1964]53ITR565(Cal)
SINHA J. - This is a reference under section 66(I) of the Income-tax Act. The assessee is Messrs.Chrestian Mining Co. Ltd., (now in liquidation), and the assessment years are 1948-49, 1949-50, 1950-51 and 1951-52. The facts are as follows :The assessee, prior to 1946, carried on business of mica mining. By an agreement dated July 17, 1946, it agreed to sell its mining and surface rights and mines in the district of Hazaribagh and Monghyr, Bihar, including the development and ore reserves, with all plant, machinery, factory and other buildings, stores, stock-in-trade, etc., and interest in immovable properties, at a price of Rs. 46,92,138 to a newly formed limited company named Chrestian Mica Industries Ltd, which was incorporated on the 13th Of May, 1946, and commenced business of July 4, 1946. As a part of consideration money, the assessee company obtained a number of shares in the newly formed company. It must be noted here that a major part of the shares of the assessee company was ...
Sultan Khan Vs. Sailesh Chandra Nundy
Court: Kolkata
Decided on: Nov-27-1962
Reported in: AIR1963Cal527
Bachawat, J.1. This revision case raises the question whether an election as a member of the Gram Panchayat or an election as a member of the Anchal Panchayat constituted under the West Bengal Panchayat Act, 1956 can be set aside by the election tribunal on the ground that the candidate is not a citizen of India. The election of the petitioner as a member of the Sarvamangala Gram Panchayat as also his election as a member of the Basaria Anchal Panchayat have been set aside by the election tribunal on this ground by its order dated the 15th March, 1961. The election took place on December 10 and 11, 1961. The name of the petitioner had then been entered without any objection from anybody in the finally published electoral roll of the West Bengal Legislative Assembly relating to the are of the Sarbamangala Gram Sabha. The petitioner was born in the territory of India; but in 1948 he migrated from the territory of India to the territory now included in Pakistan. He married and settled in ...
Commissioner of Income-tax, CalcuttA. Vs. Pran Jiban JaithA.
Court: Kolkata
Decided on: Nov-27-1962
Reported in: [1964]52ITR108(Cal)
SINHA J. - This is a reference under section 66(1) of the Income-tax Act. The facts are as follow :The assessee in this case is Pran Jiban Jaitha. He was a partner of the firm of Narottam Jaitha & Co. This firm had five partners and the assessee had a four annas share in the firm. Of the other four partners one was his nephew, two were his sons and there was a stranger holding a three annas share. The firm carried on business as freight-brokers and as such acted as freight brokers of the British India Steam Navigation Co. Ltd. for a very long time. In December, 1941, the Japanese entered World War No. 2 and the assessee had to leave Burma where he had constructed a valuable house which was destroyed by bombing. From about February, 1942, the shipping company also ceased to do business of carrying freight from Burma. The assessee demanded compensation from the steamer company in Calcutta and it appears that rupees one lakh was paid on account of his house in Rangoon although he had clai...
Samla Collieries Ltd. Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: Nov-23-1962
Reported in: [1963]50ITR117(Cal)
SINHA J. - These four applications have been consolidated for the sake of convenience inasmuch as a common question of law has arisen in these applications.The facts are as follows : The assessee in this case is the Samla Collieries Ltd. In its own statement of facts, being annexure 'A', set out at page 65 of the paper-books, it has been stated that the company carried on the business of coal mining and as such had taken several coal mines on lease from owners of land to whom royalties were being paid. It is further stated that the several collieries were being worked by the company and the coal raised therefrom was sold. In other words, this is a simple case of a company working a mine, raising and selling the coal. The assessment years are 1950-51, 1951-52, 1952-53 and 1953-54. For these years, the assessee incurred liabilities for payment of three classes of expenses (1) road and P. W. D. cess, (2) education cess and (3) payments made on account of royalty-holders as per royalty agr...
Jyoti Prokash Mitter Vs. Hon'ble Mr. Justice H.K. Bose, C.J. of the Hi ...
Court: Kolkata
Decided on: Nov-22-1962
Reported in: AIR1963Cal183
Mitter, J. 1. The appellant, first appointed an Additional Judge of this Court on February 11, 1949 and later confirmed as a permanent Judge in January 1950, claims to be in office still. He has preferred this appeal from an order of Banerjee, J. dismissing his application under Article 226 of the Constitution for the issue of a Rule on the Chief Justice to show cause why the latter should not give directions recalling some orders made by him allegedly Interesting with the discharge of his duties and functions of Judge of this Court.2. Since no Rule was issued on the appellant's writ petition no affidavit-in-opposition was used and the materials before us are the said petition of the appellant with annexures thereto and the Judgment of 3 Division Bench of the Punjab High Court which has a very important bearing on the question before us.3. It is not disputed that If the appellant is still a Judge he must be held entitled to the rights and privileges of the office and be allowed to disc...
Sunil Kumar Datta and ors. Vs. the State of West Bengal
Court: Kolkata
Decided on: Nov-22-1962
Reported in: AIR1963Cal431,1963CriLJ129
Sen, J.1. This revisional application is directed against an order of Shri Amal Kumar Chatterjee, Presidency Magistrate, Calcutta, rejecting a prayer made by the accused petitioners for supplying copies of statements which may have been recorded by the Excise Officer in the course of the investigation of the case, which is one under Section 120B of the Indian Penal Code taken with Section 46(a) of the Bengal Excise Act. The learned Magistrate observed that the investigation having been made under a special statute, namely, Bengal Excise Act, the statutory provisions of Section 173 (4) of the Criminal Procedure Code were not applicable and therefore the accused were not entitled to copies, as of right The learned Magistrate also considered whether he should use his discretion in directing that copies should be furnished, and referred to the decision in : AIR1955Cal138 Natabar Jana v. State, where the question of supplying copies of statements of witnesses recorded by the police in a cas...
Rabindra Nath Sen and ors. Vs. First Industrial Tribunal, West Bengal ...
Court: Kolkata
Decided on: Nov-21-1962
Reported in: AIR1963Cal310,67CWN232,[1963(6)FLR45]
B.N. Banerjee, J. 1. The three petitioners and respondents Nos. 7 to 14 are Chartered Accountants and carry on business in partnership under the name and style of Price Waterhouse Peat and Co., inter alia, at No. B/4, Gillander House, in the town of Calcutta, Respondents Nos. 3 and 4, N.R. Mookherjee and S. Kanungo and respondent No. 5, Prantosh Bakshi, are employees under the partnership Price Waterhouse Peat and Co. 2. There arose a dispute between the partnership and the respondents Nos. 3 to 5 represented by their trade union, firstly, over the offer of payment of bonus at reduced rate (which is referred to in the petition as an offer o ex gratia payment to respondent NOS. 3 and 4) and, secondly, over the discharge of respondent 'No. 5 on the ground of absence from office without leave. The dispute was ultimately referred by the respondent State Government to the First Industrial Tribunal foradjudication. The issues referred to the Tribunal were: (1) Whether deduction of bonus gran...
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