Kolkata Court February 1962 Judgments
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Saxby and Farmer (India) (Private) Ltd. Vs. Third Industrial Tribunal ...
Court: Kolkata
Decided on: Feb-15-1962
Reported in: (1962)IILLJ52Cal
B.N. Banerjee, J.1. This rule is directed against an order, made by the third industrial tribunal, refusing to accord approval to an order of dismissal by the petitioner-company of its workman, Sukumar Chowdhury, for misconduct.2. The following facts are not disputed. The respondent 2, Sukumar Chowdhury, was a fitter employed in the fitting and assembly department of the petitioner-company. He was charged with misconduct by the works manager of the petitioner-company to the following effect:It has been reported that about 10-45 pm. on 23 November 1960 you went to the office of the machine chop foreman and started an altercation in a very insolent manner with the foreman Sri N. Chatterjee over job rates of V.B. 7, in course of which you also abused him and threatened him. Your alleged actions as referred to above amounted to disorderly behaviour which is a major misdemeanour according to the certified standing orders of the company.3. Sukumar Chowdhury was directed to submit his written...
Statesman (Private) Limited Vs. Deb (H.R.) and ors.
Court: Kolkata
Decided on: Feb-15-1962
Reported in: (1962)ILLJ733Cal
B.N. Banerjee, J.1. The petitioner, the Statesman (Private) Ltd. (hereinafter called the company) carries on business as printers and publishers of the well-known daily newspaper, the Statesman.2. The petitioner-company dismissed Sk. Kallu, one of its workmen, for misconduct. The dispute concerning his dismissal was taken up by the workmen of the company, represented by Statesman employees' union, respondent 2, and was converted into an industrial dispute. That dispute was referred to the second labour court, by the State Government, in exercise of its powers under Section 10 of the Industrial Disputes Act. The labour court awarded reinstatement of Sk. Kallu in service, with half of his wages for the period of unemployment.3. The propriety of the award is being disputed in this rule at the instance of the company.4. It as necessary for me to recount the circumstances which led to the dismissal of Sk. Kallu. For sometime prior to December 1966, the workmen of the company's press adopted...
Jalan and Sons (Private) Ltd. Vs. Commissioner of Income-tax, CalcuttA ...
Court: Kolkata
Decided on: Feb-15-1962
Reported in: [1963]50ITR111(Cal)
G. K. MITTER J. - This is a reference under section 66(1) of the Indian Income-tax Act, the question referred being 'Whether, on the facts and in the circumstances of the case, the amount of interest of Rs. 51,092 payable by the assessee to Gwalior Investment Co. Ltd. was deductible as an allowance under section 10(2)(iii) read with the proviso to the said section ?'The assessee carried on business at Calcutta with a branch at Gwalior. The assessment year for our consideration is 1949-50 and the previous year for the purpose of assessment being Rathajatra 2006 ending July 7, 1948. At the time Gwalior was not within British India. The assessee claims to have obtained a loan from another company by the name Gwalior Investment Co. Ltd., a company non-resident in British India and carrying on business in an Indian State. The assessee which kept its accounts on the mercantile system claimed deduction of interest of Rs. 51,092 accrued upon the loan to the Gwalior Co. In the account books of ...
The State Vs. Baleswar Mulla and ors.
Court: Kolkata
Decided on: Feb-14-1962
Reported in: 1962CriLJ656
ORDERBijayesh Mukherji, J.1. On the foot of a commitment made by a Presidency Magistrate, Calcutta, Under Section 207A of the Procedure Code, seven accused men are arraigned Before this Court in the exercise of its ordinary original criminal jurisdiction all Under Section 395 of the Penal Code and four of them Under Section 397 ibid.2. The place of crime is the Ganga, a river which is referred to in the books as the Hooghiy. On July 25, 1961 the accused men invaded, so it is said, a steam-launch 'Canmore' by name when she was at anchor in the Ganga near Messrs. Hooghiy Docking and Engineering Co. Ltd. within the limits of the port of Calcutta and committed dacoity there; four with deadly weapons. Roughly speaking, the locus delicti is somewhere opposite the Nimtala (Mat on the Calcutta side of the Ganga.3. The point I have been called upon to decide is if this Court has jurisdiction to try the seven accused men.4. To determine the question of jurisdiction reference must first necessari...
Jeewanlal (1929) Ltd. Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Feb-13-1962
Reported in: [1963]48ITR270(Cal)
RAY J. - The assessee company is incorporated in India and has its registered office at Calcutta. It carries on business at several places in India and has a sales depot at Rangoon in Burma. The assessee was assessed for the assessment year 1948-49 as a resident and ordinarily resident Indian company on the profits of the accounting year ending December 31, 1947. In adding the profits of the Rangoon branch to the taxable income, the Income-tax Officer disallowed an item of Rs. 50,157 deducted by the assessee as business profits tax paid in Burma under the Burma Business Profits Tax Act. An appeal was filed before the Appellate Assistant Commissioner. The assessee contended that the Burma business profits tax, namely, Rs. 50,157, ought to have been allowed as a deduction under section 10(2)(xv) of the Indian Income-tax Act. The assessees contention was not accepted. The assessee preferred an appeal before the Appellate Tribunal and contended that the Burma business profits tax should ha...
Hall and Anderson (Private) Ltd. Vs. Commissioner of Income-tax, Calcu ...
Court: Kolkata
Decided on: Feb-13-1962
Reported in: [1963]47ITR790(Cal)
G. K. MITTER J. - The main question for determination in this reference is whether there was a sale by the assessee of its immoveable properties to Hall and Anderson Ltd., a public company, on December 1, 1946, within the meaning of section 12B(1) of the Indian Income-tax Act, 1922.The assessee bearing the name, Hall and Anderson Limited, is a private company incorporated under the Indian Companies Act, 1913. It used to carry on business as general drapers, outfitters, furnishers and warehouse owners in Calcutta. On November 29, 1946, it entered into an agreement for sale of all its properties and assets in Calcutta and Darjeeling to a new public company also bearing that name. The document executed in this connection shows that the vendors agreed to sell and the new company agreed to purchase with effect from December 1, 1946, all the freehold land lying at 31, Chowringhee Road, and 1, Russell Street, Calcutta, together with all buildings, fixtures, furniture and other moveable proper...
Sree Hanuman Investment Co. Ltd. Vs. Commissioner of Income-tax, West ...
Court: Kolkata
Decided on: Feb-13-1962
Reported in: [1963]48ITR915(Cal)
G. K. MITTER J. - In this reference under section 66(1) of the Indian Income-tax Act, the point of law involved is whether loss incurred by the assessee in a speculative business can be set off towards profits and gains of his other business not of a speculative nature arising to him in the same year under section 24(1) of the Act read with the first proviso thereto.The relevant portion of section 24(1) with the proviso is as follows :'24 (1) Where any assessee sustains a loss of profits or gains in any year under any of the heads mentioned in section 6, he shall be entitled to have the amount of the loss set off against his income, profits or gains under any other head in that year :Provided that in computing the profits and gains chargeable under the head profits and gains of business, profession or vocation, any loss sustained in speculative transactions which are in nature of a business shall not taken into account except to the extent of the amount of profits and gains, if any, in...
Commissioner of Income-tax Vs. Rupchand Routhmall.
Court: Kolkata
Decided on: Feb-13-1962
Reported in: [1963]50ITR295(Cal)
RAY J. - The assessee firm applied for registration under section 26A of the Income-tax Act on the basis of an instrument of partnership dated July 21, 1950. The parties to the agreement were Tolaram Dugar and his three sons, Hanumanmall, Naurathmall and Surajmall, the last one being a minor represented by his mother and natural guardian, Monohari Devi, and Routhmall Dugar and his sons, Keshrichand, Motilal and Chhatarsingh, the last one being a minor represented by his mother and natural guardian, Bhawani Debi. In the agreement it is stated that Tolaram and his sons, Hanumanmall, Naurathmmall and Surajmall, constituted a Hindu undivided family and Routhmall and his sons, Keshrichand, Motilal and Chhatarsingh, constituted another Hindu undivided family and that these tow Hindu undivided families were carrying on business in partnership under an agreement dated November 24, 1937, under the name and style of Rupchand Routhmall. It is further stated in the July, 1950, agreement that the t...
Bengal PorcelaIn Co. Ltd. Vs. Pottery Workers' Union and Ors.
Court: Kolkata
Decided on: Feb-12-1962
Reported in: (1962)IILLJ57Cal
D.N. Sinha, J.1. The petitioner In this case is Bengal Porcelain Company, Ltd., a company incorporated under the Indian Companies Act. By an order dated 20 August 1957 passed by the Government of West Bengal, under the industrial Disputes Act, 1947, certain industrial disputes were referred for adjudication by the third industrial tribunal, between the said company and its workmen. There are seven issues referred. An award has been made by the third industrial tribunal dated 15 November 1958, a copy whereof la annexed to the petition and marked with letter 'D.' Of the seven items which are set out in the award itself, only two items are challenged, namely,(1) revision in existing pay and wage rate and(2) dearness allowance.2. The tribunal went into the facts and has held that it was not prepared to accept the financial position of the company as sound. Actually, in connexion with the revision of the scale of pay the tribunal held that it had not been established that at present the emp...
Sasadhar Chandra Day and ors. Vs. Sm. Tara Sundari Dasi and ors.
Court: Kolkata
Decided on: Feb-08-1962
Reported in: AIR1962Cal438
ORDERP.C. Mallick, J.1. This is a suit for the administration of the estate of Gopal Chandra Nawan who died in 1899 without leaving a male issue. Prosadmoni, the only daughter of Gopal inherited the estate. In a suit for partition of the Nawan estate, being Suit No. 1970 of 1933 Gopal's share in the estate was allotted to Prosadmoni by the final decree passed in 1949. The pro-perties allotted to Prosadmoni under the decree were to be held by her as a Hindu daughter, in a suit instituted by the next reversions against Prosadmoni in 1948. being Suit No. 3502 of 1948, for waste of the estate in her hand, a consent decree was passed whereby it was provided that moneys of the estate invested or otherwise lying in her hand were to be held by her as a 'Hindu daughter'. On October 19 1959, Prosadmoni died intestate leaving her surviving the defendant Tara Sundari as her only heir. The plaintiffs claiming to be some of the reversioners of Gopal have instituted this suit impleading Tara Sundari ...
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