Kolkata Court December 1962 Judgments
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Union of India (Uoi) Vs. Salween Timber and Construction Co. (India) L ...
Court: Kolkata
Decided on: Dec-21-1962
Reported in: AIR1963Cal307
ORDERP.C.Mallick, J.1. This is an application to set aside an award. It relates to a dispute between the parties in respect to the supply of 292 tons of first class teak squares by the respondent to the petitioner under a contract. The contract is the usual contract evidenced by acceptance of a tender. The contract contained an arbitration clause. The disputes referred to arbitrators by the contractors are (a) the claim for sales-tax paid by the contractor; and (b) interest thereon. The arbitrator appointed was the senior Railway Inspector, Shri A. K. Gupta. He made his award on February 16, 1962. The award is In favour of the contractor for Rs. 16,640.64 nP. on account of sales tax paid with Interest thereon at the rate of 51/2 per cent from December 3D, 1957 to February 15, 1962, amounting to Rs. 3675.34 nP. The award directs the President of India to pay the above sums. This award is being challenged now by the Union of India.2. Mr. Debt De, learned counsel appearing in support of t...
Morgan Vs. Inland Revenue Commissioners.
Court: Kolkata
Decided on: Dec-20-1962
Reported in: [1963]49ITR59(Cal)
LORD DENNING M. R. I will ask Upjohn L. J. to give the first judgment.UPJOHN L. J. This is an appeal from Cross J. given on April 18 of this year when the held that no claim to duty arose under section 2 (1) (d) of the Finance Act, 1894, upon the death of the settlor, Henry Frederick Stanley Morgan, who died on June 15, 1959. On February 6, 1952, the settlor made a settlement of shares in Morgan Motor Co. Ltd. upon each of his five children. The trusts declared by the settlement in favour of his respective children and their testamentary beneficiaries were in identical form and so throughout, for the purposes of argument, only the trusts declared in favour of his son Peter have been considered.The trust were very simple in form. The shares in the company were settled upon trust for Peter for the point lives of the settlor and Peter, and upon the death of the settlor during the lifetime of Peter in trust for Peter absolutely but if Peter predeceased the settlor, then in trust for a clas...
Ram Kumar Agarwalla and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-19-1962
Reported in: AIR1963Cal534
Bose, C.J.1. This appeal from an order of Sinha, J., relates to the question of the validity of the acquisition for Bharat Sevasram Sangha of about 17 cottahs of land forming part of premises' No. 1-A, Cornfield Road in South Calcutta.2. The appellants along with certain other persons are the lessees in respect of a plot of land being premises No. 1-A, Cornfield Road and premises Nos. 203, 205-A and 2o7-A, Rash Behari Avenue, Calcutta with three houses on the said premises Nos, 203, 205-A and 207-A, Rash Behari Avenue, Calcutta. There was a big tank covering a certain area of the said premises No. 1-A, Cornfield Road and for the purpose of constructing some more houses for the accommodation of the members of the family of the appellants and their deceased brother, the said tank was partly filled up at a huge cost. The plan for construction of the proposed houses at premises No. 1-A, Cornfield Road was sanctioned by the Corporation upon the application of the appellants on I3th May, 195...
Commissioner of Income-tax, West Bengal Vs. Keshari Singh Nahar.
Court: Kolkata
Decided on: Dec-19-1962
Reported in: [1964]51ITR699(Cal)
SINHA J. - This is a reference under section 66(2) of the Income-tax Act. The facts are shortly as follows : Sri Rai Satab Chand Nahar Bahadur executed a deed of trust dated 19th January, 1918, by which he conveyed certain properties and funds for the purposes mentioned therein. An English translation of the deed is annexed to the statement of case dated 13th July, 1959, and marked as annexure 'A'. In the deed it is stated that with the object that the pious acts relating to the management, etc., of the Sadabrata, the family religious rites and the Dharamsala set up by the ancestors of the settlor and himself might be properly performed after his death, he the settlor had created a trust known as the 'Nahar Family Trust'. It recites that he was making provision for the appointment of trustees for giving effect to the same. Although it is stated that the settlor had already created a trust, and that this document was an appointment of trustees, the statement of case accepts it as the tr...
Golden Soap Factory (P) Ltd. Vs. Nakul Chandra Mondal
Court: Kolkata
Decided on: Dec-17-1962
Reported in: AIR1964Cal217,67CWN728,(1963)IILLJ580Cal
Laik, J.1. In this appeal the same old questions, viz., whether the appellant and the respondent satisfy the test of being the employer and the workman respectively, under the Workmen's Compensation Act (hereinafter called the Act); whether the employer is liable because of the introduction of a contractor in between the employer and the workman and whether the contractor is a necessary party in the proceeding; whether the type of the accident is such as is outside the scope of the Act, and lastly whether the accident 'arose out of and in course of the employment about which phrase Lord Wrenbury in the case of Armstrong Whitworth and Co. v. Redford, 1920 AC 757 (780) observed,'The decisions upon it are such as that I have long since abandoned the hope of deciding any case upon the words 'out of and in course of, upon grounds satisfactory to myself or convincing to others'.Speaking for myself, I cannot abandon so early the hope of deciding a case, according to my knowledge and satisfact...
Mackinnon Mackenzie and Co. Ltd. Vs. Miss Velma Williams
Court: Kolkata
Decided on: Dec-14-1962
Reported in: AIR1964Cal94,(1965)ILLJ632Cal
P.B. Mukharji, J. 1. This is an appeal under the Workmen's Compensation Act. The appellant is the employer Messrs. Mackinnon Mackenzie and Co. Ltd., a well-known shipping company in Calcutta. The claim for compensation was made by Miss Velma Williams who is an unmarried sister and dependant of the deceased James Williams.2. The facts of the case He within a short, compass. James Williams was employed by Messrs. Mackinnon Mackenzie and Co. Ltd. as a seaman. It is alleged that he received personal injury by accident on the nth February 1957 arising out of and in the course of his employment resulting in his death on the nth February 1957. He was employed on board S. S. Staffordshire on the 18th September 1956. While the vessel was proceeding from Liverpool to Colombo he was lost overboard The claimant who was the unmarried sister dependant on him claimed compensation before the Commissioner under the Workmen's Compensation Act. In fact, this seaman James Williams lived with his uncle and...
Bibhash Chandra Gon and ors. Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Dec-14-1962
Reported in: AIR1963Cal578,67CWN510,[1964]15STC277(Cal)
Bachawat, J. 1. This revision case raises important questions as to the construction and validity of Section 17 of the Bengal Finance (Sales Tax) Act, 1941. One Jogesh Chandra Gon during his life time carried on a business in the name and style of 'Messrs. Jogesh Chandra Gon' at 57 Clive Street, Calcutta. He was registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941 and was granted a certificate of registration in Form IIA of the Bengal Sales Tax Rules. Jogesh died intestate on March 2, 1955 corresponding to the 18th Falgun, 1362 B.S. Upon his death the petitioners who are his three sons succeeded to the business. On July 5, 1956 petitioner Bibhas sent a letter to the Commercial Tax Officer intimating that Jogesh had died and upon his death the three petitioners had become the partners of the business. The Commercial Tax Officer received another letter dated November 6, 1956 signed by all the petitioners stating that as sons of Jogesh they were the only proprietors of th...
Ram Kumar Sitaram Vs. Certificate Officer, 24 Parganas, Alipore, and A ...
Court: Kolkata
Decided on: Dec-14-1962
Reported in: [1963]49ITR797(Cal)
BACHAWAT J. - This rule is directed against an order of the Certificate Officer dated 5th October, 1961, in Cases Nos. 2030 I. T. of 1953-54 to 2034 I. T. of 1953-54. The Certificate Officer filed several certificates against the petitioner on the requisition of the Income-tax Officer, Special Survey Circle VI, Calcutta, that certain sums of money were due to the Union of India from the petitioner on account of the income-tax and penalty for the assessment years 1948-49, 1949-50, 1950-51, 1951-52 and 1952-53. Objections have been filed by the petitioner under section 9 of the Public Demands Recovery Act, 1913, against these certificates. The Certificate Officer has dismissed these objections by his order dated 5th October, 1961. The petitioner asked us to revise this order.Mr. Mitra appearing on behalf of the petitioner argued, firstly, that the assessment order of the Income-tax Officer dated December 29, 1952, is invalid and illegal, inasmuch as by that order the Income-tax Officer a...
Commissioner of Income-tax (Central), Calcutta Vs. Produce Exchange Co ...
Court: Kolkata
Decided on: Dec-14-1962
Reported in: [1963]50ITR308(Cal)
SINHA J. - This is a reference under section 66(1) of the Income-tax Act. The facts are as follows : The assessee are a public company and its managing agents in Messrs. Karam Chand Thapar and Bros Ltd. The said managing agents are also the managing agents of two other companies, namely, the Standard Refinery and Distillery Ltd. and Karam Chand Thapar & Sons Ltd. The Standard Refinery and Distiller Ltd. is a company carrying on business of sugar refinery and distillery and also sugar manufacturing. Karam Chand Thapar and Sons Ltd. is an investment company. The assessee company was carrying on business in various lines. As I will presently mention, it has been found as a fact that one of the objects of its incorporation was dealing in shares. The Standard Refinery and Distillery Ltd., purchased 41,300 shares of the New Savan Sugar and Gur Refinery Co. Ltd. at a price of Rs. 12,17,006 during the period between January and April, 1946. In April, 1947, the entire block of shares was sold t...
Commissioner of Income-tax, Calcutta Vs. H. Dear and Co. Ltd.
Court: Kolkata
Decided on: Dec-14-1962
Reported in: [1964]52ITR65(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 a limited company, Messrs. H. Dear and Co. Ltd., Calcutta, and the assessment year is 1953-54, relevant to the accounting year ending 31st July, 1952. The assessee is a company which collects timber from Nowrangpur and Ramgiri forests in Jeypore, Orissa. For the period from 1st July, 1944, to the 30th June, 1950, the assessee was permitted to collect timber for extraction and sale of sleepers under two separate leases both dated 14th September, 1944, granted by the Maharaja of Jeypore, copies of which are annexed to the statement of case dated 30th July, 1959, marked as annexures 'A' and 'B'. The following terms appearing in the agreement with regard to the Ramgiri forest are important. The terms with regard to the Nowrangpur forest are practically the sam :'1. That for and in consideration of the sums of money to be paid by the company in the manner and at t...
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