Kolkata Court April 1962 Judgments
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Jumrati Vs. S.B. Banerjee
Court: Kolkata
Decided on: Apr-17-1962
Reported in: AIR1962Cal525,67CWN1
Bachawat, J: 1. Petitioner Shaikh Jumrati was a tenant of premises No. 64 Upper Circular Road under opposite party, S.B. Banerjee, on a monthly rental of Rs. 91/4/-. The tenant sub-let four parts of the premises separately to sub-tenants 'and retained the remaining part of it for his own occupation. In four separate applications made by the sub-tenants under Section 16(3) of the , West Bengal Premises Tenancy Act, the Rent Controller passed orders declaring that the interest of the tenant Shaikh Jumrati in respect of the portions of the premises sub-let by him do cease and that the sub-tenants do become the direct tenants of the landlord as from January 14, 1959. The Rent Controller found that the reasonable rent payable in respect of the four direct tenancies should be Rs. 17-0-9, Rs. 9/-, Rs. 42/6/- and Rs. 13-15-9 per month respectively and he fixed the rent payable in respect of the direct tenancies accordingly. The Rent Controller also found that the reasonable rent of the rooms i...
Union of India (Uoi) Vs. Manmul Jain
Court: Kolkata
Decided on: Apr-17-1962
Reported in: AIR1962Cal635,66CWN970
Bachawat, J.1. The City of Chandernagore was until lately a French territory. On November 18, 1949, the municipal assembly of Chandernagore passed a resolution imposing duty on the consumption of petrol at the rate of one anna six pies per gallon. On May 1, 1950 the Central Government of India in exercise of its powers under Section 4 of the Foreign Jurisdiction Act, 1947 promulgated the Chandernagore (Application of Laws) Order, 1950 and appointed an Indian administrator of Chandernagore with effect from May 2, 1950. De facto power with regard to the territory was transferred by the French Republic to the Government of India on May 2, 1950. On December 23, 1950 the municipal assembly of Chandernagore passed a resolution imposing a duty on the consumption of petrol at the rate of four annas per gallon with effect from January 1, 1951. The percepteur and receveur municipal of Chandernagore issued 'commandments' upon the respondents commanding them to pay the moneys said to be due from t...
Manton and Co. Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-16-1962
Reported in: (1962)IILLJ444Cal
B.N. Banerjee, J.1. This rule is directed against an award made by the second industrial tribunal, West Beagal. Various items of industrial disputes rare referred to the tribunal but in this rule I am concerned with three of the disputed items, namely, scales of pay, dearness allowance and gratuity.2. The petitioner Manton & Co., Ltd., is a dealer in fire-arms in Calcutta. It imports, (fells and repairs guns, rifles and other firearms and also deals in ammunitions. The company started its business in the year 1825 and was formerly under European management. In the year 1946 the company changed into Indian hands. The total number of workmen in the establishment of the petitioner company is 46. They are monthly rated workmen. The union of the workmen of the petitioner company presented a charter of demands for fixation of a new scale of pay, increase in dearness allowance and establishment of gratuity or retirement benefit scheme.3. On the question of scale of pay the tribunal come to th...
Makhanlal Roy and ors. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-12-1962
Reported in: AIR1963Cal6
Debabrata Mookerjee, J.1. These three appeals have been heard together since they involve a common question of law. It would not be necessary for us to detail the facts of each of them; suffice it to say that the three appellants were members of the police force, being Sub-Inspectors who were dismissed from service on charges of misconduct. The charge against each of them is set out in extenso in the paper book of the respective appeals.2. After the orders of dismissal had been made, an application under Article 226 of the Constitution for appropriate writs to quash the orders was preferred to this Court. The three appellants joined in one application for the writs and Sinha, J. who dealt with it dismissed it in limine by an order, dated February 23, 1959. In that order the learned Judge dealt with the several questions raised, and held that none of them called for the issue or a Rule requiring the respondents to show cause against the orders of dismissal complained of. From the order ...
Promode Ch. Roy Chowdhury Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Apr-10-1962
Reported in: [1962]46ITR1064(Cal)
LAIK J. - This is a reference under section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee for determination of the question :'Whether, on the facts and in the circumstances of this case, the sum of Rs. 20,000 paid as consideration for granting the lease, was a receipt in the nature of capital, not taxable under the Indian Income-tax Act ?'The facts of the case are short. In the year 1940, the assessee purchased a plot of land being an area of 8 cottahs, 3 chittacks and 41 sq. ft. from the Calcutta Improvement Trust in the name of his wife for a sum of Rs. 57,711. On September 18, 1945, the said plot of land was leased out to Sylhet Industrial Bank Ltd. to take effect from the 1st April, 1946, on payment of the said consideration of the sum of Rs. 20,000. The terms of the lease, inter alia, are - salami or premium - Rs. 20,000; rent per month Rs. 800 and the period of the lease is 51 years with an option of renewal for a further period of 10 years at the same...
Bijay Lal Pandey Vs. Bhubaneswar Pandey and ors.
Court: Kolkata
Decided on: Apr-06-1962
Reported in: AIR1963Cal18
C.N. Laik, J. 1. This second appeal on behalf of defendant No. 1 arises out of a suit for declaration of plaintiff's title to 1/5th share in the lands in Khata No. 95 in village Raherdih in the District of Purulia after ejecting the principal defendants Nos. 1 to 5 and for joint possession with pro forma defendants Nos. 6 to 9 having the remaining 4/5th share. The plaintiff also claimed mesne profits. 2. The following admitted genealogical table would be helpful in understanding the case of the parties: (See Genealogical table on next page.) 3. It will appear from the above that Bhu-baneswar is the plaintiff respondent No. 1 and his two brothers Sashi and Sarbananda are pro forma defendants respondents Nos. 6 and 7. Kali Pada and Mahananda are the pro forma defendants respondents Nos. 8 and 9. Defendant No. 1 Bijoy. who was originally the appellant in this Court was the uterine brother of Bimala, widow of Bhagwat. Bijoy had two other brothers, name-ly, Protap and Nandalal. Defendants R...
S.N. Barick Vs. State of West Bengal and anr.
Court: Kolkata
Decided on: Apr-03-1962
Reported in: AIR1963Cal79,66CWN861
A.K. Mukherjee, J. 1. This is a suit for the recovery of thesum of Rs. 1512/2/3 pies from the defendants. Thefacts and circumstances of the case are as follows : 2. Some time in March 1949 the plaintiff made an application to the Civil Supplies Department of the Government of West Bengal for a permit for the supply of 15 tons of cement. At that time the Cement Control Act was in force and it was not possible to procure cement in the open market. The Government of West Bengal issued a permit in favour of the plaintiff for 15 tons of cement which under the terms of the permit were to be supplied by Messrs. Bharatiya Byapar Mondal, the defendant No. 2 in this suit. Under the terms and conditions of the said permit delivery of the cement was to be taken within 20 days from the date of the issue of the permit and the plaintiff was directed to deposit the price of the cement with the stockist within a week from the date of the receipt of the license. After obtaining the permit the plaintiff ...
Liquidators, Begg Dunlop and Co. Ltd. Vs. Commissioner of Income-tax, ...
Court: Kolkata
Decided on: Apr-03-1962
Reported in: [1963]50ITR401(Cal)
G. K. MITTER J. - The main question in this reference under section 66(1) of the Indian Income-tax Act is whether a sum of money paid to a manager and director of a company in terms of a resolution of the board of directors to dispense with his service was an expenditure admissible as an allowance under section 10(2)(xv) of the Indian income-tax Act. The other question of a similar nature relates to certain payments made by way of commission to four managers of the company. According to the terms of their engagement, commission was payable on the result of the year of account for which it was due but as they appear to have left the service of the company before the completion of the year, the payments were made on the basis of the figures of the previous year which exceeded the figures for the year in question by about Rs. 22,199.The facts are as follows :The assessees are the liquidators of Begg Dunlop & Co. Ltd., which went into liquidation on March 30, 1948. The assessment year is 1...
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