Court : Kolkata
Reported in : [1962]46ITR715(Cal)
RAY J. - This question referred to us is as follows :'Whether on the facts and in the circumstances of this case and on a proper construction of the trust deed dated February 10, 1950, the payments by the assessee company constituted an expenditure within the meaning of section 10(2)(xv) of the Indian Income-tax Act in respect of which a claim for deduction could be made.'The assessee company appointed Gerald Joseph Feenan Hook as the manager of the assessee company. On November 19, 1948, an agreement was entered into between the assessee and Hook, where it was agreed that the company would pay the manager a pension for life of Pounds 1,000 sterling per annum in London from April 1, 1955, and in the event of his death provide a similar pension for his wife. By a deed of trust dated February 10, 1950, between Lloyds Bank Ltd., who were made the trustees, and the assessee company, a provision was made that the said Hook would be paid a pension for life and other benefits stipulated in th...
Tag this Judgment!Court : Kolkata
Reported in : [1963]48ITR653(Cal)
The applicant, Messrs. R. N. Jhun Jhunwalla & Co. Private Ltd., took out the summons dated December 19, 1961, for orders to the effect that the applicant be given leave to deduct from the sum of Rs. 50,000 and/ or such sum as the petitioner should become liable to pay under the decrees hereinafter mentioned after deduction all income-tax and super-tax, payable by Biratnagar Jute Mills Ltd. and in the alternative that suitable provisions be made for deduction of income-tax from the decretal sum payable to Biratnagar Jute Mills Ltd., and payment thereof to the appropriate authorities and also for the issue of necessary income-tax certificates to the petitioner, evidencing such payment and for other incidental reliefs. The applicant was required to pay a sum of Rs. 3,40,000 to Biratnagar Jute Mills Ltd., by several in stalments under the decree dated September 6, 1960, in Suit No. 425 of 1955. By another decree dated September 6, 1960, passed in Suit No. 1670 of 1955 the applicant was req...
Tag this Judgment!Court : Kolkata
Reported in : [1963]49ITR698(Cal)
G. K. MITTER J. - This reference under section 66(1) of the Act is at the instance of the assessee, a firm which was denied registration under section 26A for the period January 1, 1953, to July 1, 1953.Dawjee Dadabhoy & Co. was a firm composed of eight partners under a written agreement of November 14, 1949. There was a change in the constitution of the partnership in the year 1953, when two of the partners retired and a new partner was taken in. This was recorded in writing by a document styled 'supplementary deed of partnership' bearing date July 2, 1953, executed by six out of eight partners who did not retire and the new partner who taken in. As the rights of the parties are regulated by these two documents it is necessary to note the relevant provisions thereof. The following are the relevant clauses of the deed of 1949 :'Clause 2 :- The partnership business shall be carried on as long as the senior partners or a majority of them so desire provided that if any partner shall be de...
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal583
Debabrata Mookerjee, J. 1. This is an application for a certificate under Article 133 of the Constitution in respect of a decision of a Division Bench of this court affirming the trial court's decree for possession and mesne profits.2. The suit was instituted in the court of the Sub-ordinate Judge at Alipore by the plaintiff Kanhyalal Kanodia, since deceased and now represented by his widow Sm. Santi Debi and minor son Chandra Kumar, opposite parties Nos. 1 and 2, his heirs and legal representatives.3. The plaintiff asked for a decree for possession and mesne profits against three persons, P. N. Roy, Kanti Narayan Misser and the petitioner Indraloke Studio Ltd., impleaded respectively as defendants Nos. 1, 2 and 3. Kanti Narayan Misser did not contest the proceedings, but the said P. N. Roy and the petitioner Indraloke Studio did, and a decree was made directing delivery of khas possession and payment of mesne profits for which separate proceedings were directed for ascertainment of th...
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal261,1963CriLJ579,67CWN297
P.B. Mukharji, J.1.This is a petition by Ranjit Kumar Ghosh under Article 227 of the Constitution and Section 491 of the Code of Criminal Procedure. The petition is directed for the release of a person called Sanat Chandra Bose, son of a well-known Solicitor of the City, Akshoy Chandra Bose, deceased. The main ground of the petition is that the said Sanat Chandra Bose was being unlawfully and illegally detained at a place called Lumbini Park said to be a Mental Hospital and Clinic run by the Indian Psycho-analytical Society, a Society registered under the Societies Registration Act. The main contention of the petitioner is that the said Sanat Chandra Bose is not a lunatic at all.2. There are four respondents to this petition. The first two are respectively the Secretary of the Indian Psycho-analytical Society and the Superintendent of the Lumbini Park (respondents NOS. 1 and 2): the third respondent is Rabindra Nath Mitra alleged to be the guardian of the person of said Sanant Chandra ...
Tag this Judgment!Court : Kolkata
Reported in : (1962)IILLJ455Cal
S.N. Banerjee, J.1. As between the petitioner company and its workmen, there was an agreement as to the payment of ex gratia gratuity in the event of retirement or death of workmen, while in service, on the following terms:It is recognized by the employees that although no formula is in force for gratuity, the management have given sympathetic consideration BO far in the case of each employee who retired from service or an unfortunate few who died while in service. Management will continue to give the sympathetic consideration to an ex gratia payment in their sole discretion. It is agreed between both parties that no formula for gratuity can be laid down or insisted upon. If and when Government lays down a statutory provision, the same will of course be adopted.2. In the year 1958, one of the senior clerks in the employment of the petitioner company, named Mritunjoy Dutta, attained the age of superannuation and was due to retire on 1 July, 1958. At the request of the said Mritunjoy Dut...
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal481,[1962(5)FLR382],(1963)IILLJ161Cal
ORDERNo. 58 PLS Dated, Calcutta, the 7th February, 1955. Whereas, you Shri Naren Das, Constable of the Calcutta Police hold your office during the . pleasure of the Governor, and Whereas, the Governor is satisfied that you are entirely unsuitable for retention in service, and Whereas, the Governor is satisfied further that in the interest of the security of the State, it is not expedient to give you any Opportunity of showing cause against the order terminating your service, Now, therefore the Governor is pleased to dismiss you from service with immediate effect By order of the Governor,R. K. MitraSecy. to the Govt of West Bengal,Home Dept.' The question for consideration is--does the order set out above satisfy the provisions of Article 311 of the Constitution? Article 311 is hereunder set out:'311 (1) No person who is a member of a Civil Service of the Union or an all-India Service or a Civil Service of a State shall be dismissed or removed by an authority subordinate to that by ...
Tag this Judgment!Court : Kolkata
Reported in : [1963]50ITR313(Cal)
G. K. MITTER J. -In this reference the point of issue is whether a trust deed was executed by the assessee contains a provision for the retransfer directly or indirectly of the income or assets of the trust property to him or in any way gives him a right to reassume power directly or indirectly over the said income or assets.It was argued on behalf of the revenue that the trust deed contains more than one such provision by reason whereof the transfer of assets to the trustees can be said to be revocable within the meaning of section 16(1)(c) of the Indian Income-tax Act and all income from the trust property must be deemed to be the income of the assessee and taxed as such.The settlor in this case owned valuable immovable properties situate in Calcutta and elsewhere. Being minded to settle these for the benefit of himself, his three sons, one being unmarried, and two daughters-in-law, he executed a deed of trust on August 10, 1949, under which he along with his sons became the trustees...
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal587
ORDERB.N. Banerjee, J. 1. In the year 1934 the petitioner obtained his first temporary appointment as a lower division clerk in the Khulna Collectorate on a scale of pay of Rs. 35-80/-, thereafter revised to Rs. 55-130/-. He was made permanent sometime in the year 1935. 2. When the Civil Supply Department came into existence, the Commissioner of Food and Supplies addressed the following letter, dated December 6, 1943, to all district officers:-- 'The Deputy and Additional Deputy Directors appointed in connection with the above scheme are expected to open offices at their respective Regional Head Quarters within a week. An Assistant Director's office will be established shortly afterwards at the Head Quarter Station of each of the remaining districts. It is considered essential that these offices should be provided with a nucleus of competent and reliable clerks with previous experience in Government Service, so that operations may commence without the delay which the recruitment and tr...
Tag this Judgment!Court : Kolkata
Reported in : [1963]49ITR74(Cal)
G. K. MITTER J. - This is a reference under section 66(1) of the Indian Income-tax Act for the opinion of the court on the following question :'Whether in the facts and circumstances of this case and on a true construction of the memorandum of association of the assessee the income or any portion thereof was exempt from the levy of income-tax under section 4(3)(i) of the Indian Income-tax Ac ?'The assessee is a society registered under the Societies Registration Act of 1860 on May 6, 1931. According to the statement of case it was getting subscription from persons belonging to the Kedia community scattered all over India. In addition thereto it had income from a house property which was assessed by the Income-tax Officer at Rs. 5,893. The claim of the assessee that it was entitled to exemption under section 4(3)(i) was negatived by the Income-tax Officer. In appeal to the Appellate Assistant Commissioner that order was varied and it was held that a part of the income from this house pr...
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