Kolkata Court February 1962 Judgments
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Sankar Kumar Dutta Vs. State
Court: Kolkata
Decided on: Feb-08-1962
Reported in: AIR1962Cal449
P.B. Mukharji, J. 1. We have heard this Appeal and Reference together.2. The appellant Sankar Kumar Dutta alias Haran Dutta, a police constable, was charged under Section 302 of the Indian Penal Code for committing four murders by causing the death of (1) his wife Pusparani Dutta, (2) his eldest son aged about five years, (3) his second son aged about three years and (4) his youngest female child aged only a few months. He was unanimously found guilty by the jury. The learned Sessions Judge of Nadia in accepting that verdict and sentencing him to death said:'The accused has committed a most heinous offence which was premeditated and preconceived one. He has most brutally murdered three of his children and his wife too. All of them must have been duped to leave their house and to go to that secluded place little knowing what was in store for them. This accused did not spare his own children who were so helpless nor he spared his own wife who so much depended on him The acts of this accu...
Jaipuria China Clay Mines Private Ltd. Vs. Commissioner or Income-tax, ...
Court: Kolkata
Decided on: Feb-06-1962
Reported in: [1962]46ITR707(Cal)
G.K. MITTER J. - This is a reference under section 66(1) of the Indian Income-tax Act which turns on the interpretation of section 10(2)(vi) read with proviso (b) thereto and section 24(2) read with proviso (b) thereto. The question framed is as follows :'Whether in the facts and circumstances of the case, the unabsorbed depreciation of the past years should be added to the depreciation of the current year and the aggregate of the unabsorbed depreciation and the current years depreciation be deducted from the total income of the previous year relevant for the assessment year 1952-53 ?'The assessee is a company which had more than one source of income. The assessment year in question is 1952-53, the previous accounting year ending on June 30, 1951. During the year of assessment the total income from the business of the assessee computed by the Income-tax Officer was Rs. 14,041 before charging depreciation for the year which was fixed at Rs. 5,360. Deducting the depreciation from the tot...
Commissioner of Income-tax, West Bengal Vs. Tona Jute Co. Ltd.
Court: Kolkata
Decided on: Feb-06-1962
Reported in: [1963]48ITR902(Cal)
G. K. MITTER J. - This is a reference at the instance of the revenue for consideration of the question as to whether the shares of the assessee company were freely transferable within the meaning of section 23A of the Indian Income-tax Act in view of the provision of article 39 of its articles of association.The assessee is a 'public company ' within the meaning of the expression used in the Indian Companies Act of 1913. The assessment year in question is 1949-50, the relevant previous year having terminated on July 7, 1948. The total income of the assessee as finally determined under section 31(3)(a) on November 11, 1954, was Rs. 1,12,132. The tax thereon amounted to Rs. 49,058 leaving a balance of Rs. 63,074 available for distribution amongst the shareholders of the company. No dividends were declared at the annual general meeting held on July 9, 1949.For the purpose of the Indian Income-tax Act, however, and specially under section 23A of the Act so far as is relevant to this case, ...
Jethmal Lakhani Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: Feb-06-1962
Reported in: [1963]49ITR633(Cal)
G. K. MITTER J. - The question referred to this court under section 66(1) of the Indian Income-tax Act is :'Whether on the facts and in the circumstances of the case, the Income-tax Officer was justified in including the income from undisclosed sources in the reassessment for the year 1946-47 ?'The facts are follows :The assessee was a member of a Hindu undivided family until October, 1944. By a deed of partition the assessee separated from his brothers and this deed which purported to give the entire family holding was accepted by the revenue authorities. After the partition the first assessment year of the assessee was the year 1946-47. He did not produce any account books nor did he specify any mode of accounting but claimed to go by the Dewali year. The Dewali year 2002 ended some time in November, 1945. The assessee was assessed to an income of Rs. 2,800 in his business of broking and another sum of Rs, 2,000 from 'other sources' because of the fact that he had encashed two one th...
Rampalat Shaw Vs. Corporation of Calcutta
Court: Kolkata
Decided on: Feb-05-1962
Reported in: AIR1966Cal99,1966CriLJ260
ORDERS.K. Niyogi, J. 1. This Rule is directed against an older of a Municipal Magistrate, Calcutta, directing the removal of a particular nuisance com-plained of within a month from the date of the order under Section 583 of the Calcutta Municipal Act, 1951.2. The petitioner Sri Rampalat Shaw runs a rolling Mill at 120/A, Manicktalla Main Road styled as Messrs. Bharat Steel Industries Works. The Mill started working from the month of March 1960. It appears that the structure of the Mill was completed but before the work of running the workshop was started, the citizens of the locality, apprehending that a nuisance would be created by the running of the said Mill to the detriment of the health and peace of the inhabitants of the locality, submitted a petition signed by many apparently respectable persons of the locality to the District Health Officer, Narkeldanga Main Road, Calcutta Corporation, by Exhibit I. On receipt of this petition the Sanitary Officer of the Manicktalla area, Calc...
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