Kolkata Court May 1962 Judgments
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Bangasri Ice and Cold Storage Ltd. Vs. Kali Charan Banerjee
Court: Kolkata
Decided on: May-29-1962
Reported in: AIR1962Cal613
Sinha, J. 1. This is an appeal against an order passed by S. P. Mitra, J. dated 30th March 1961, whereby the learned Judge dismissed with costs an application by the Bangarsi Ice and Cold Storage Ltd. (hereinafter called the 'company') for an order inter alia that the petition for the winding up of the company presented by Kali Charan Banerjee (hereafter called the 'petitioning creditor') be taken off the tile or dismissed and that all proceedings thereunder be stayed and for other reliefs. The facts are shortly as follows: The company carries on business in the manufacturing of ice and in refrigeration. In January, 1957, the petitioning creditor joined the services of the company. On 14th January, 1957 he paid on account of security deposit, a sum of Rs. 1000/- to the company, without interest. On the same day he paid to the company a sum of Rs. 10,700/- on account of deposit carrying interest @ 8% p.a. refundable after 11/2 years. For both these two payments, the petitioning creditor...
Harabilas Biswas Vs. Commissioner of Income-tax, West Bengal
Court: Kolkata
Decided on: May-25-1962
Reported in: AIR1963Cal359,[1962(5)FLR147],(1962)IILLJ541Cal
ORDERB.N. Banerjee, J.1. On December 9, 1955, the petitioner was selected for appointment as an Income-tax Officer, Class II, Grade III, on certain terms and conditions. The terms which are material for the purpose of this Rule are set out below :-(i) * * * * (ii) You will be on trial for a period of two years. During this period you will be under training, and will also have to pass the prescribed departmental examination which will be held half-yearly.The above period of trial will not be extended and if you fail to pass the departmental examination within the prescribed time, your services will be liable to be terminated. (iii) If, in the opinion of the Government, your work or conduct during the period of trial is unsatisfactory, or shows that you are unlikely to become an efficient Income-tax Officer, the Government may discharge you at any time during the period of trial. (iv) The post to which you will be appointed on successfully completing your period of probation is at prese...
Sanker Lal Agarwalla Vs. Corporation of Calcutta
Court: Kolkata
Decided on: May-24-1962
Reported in: AIR1962Cal611
ORDERD.N. Das Gupta, J.1. This Revisional Application is directed against the order of a learned Municipal Magistrate of Calcutta rejecting the petitioner's objection that he is not liable to be tried again for haying committed an offence in respect of which he was tried once before and convicted.2. The question involved is not only interesting out one of some public importance. The prosecution case is that the petitioner Shankarial Agarwalla is the proprietor of a firm dealing in ghee etc. having its godown at 151A, Cotton Street, Calcutta. On the 11th August, 1959, three Food inspectors of the Corporation of Calcutta, namely, Sri S.S. Kundu, Sri A.B. Mazumdar and Sri A. K. Poddar visited the godown some time between 10 o'clock in the morning and took three samples of ghee of 12 ounces each from three lots of tins. After complying with the necessary formalities they sent the samples to the Public Analyst for analysis. On analysis the samples were found adulterated. Thereafter three co...
Rajat Kanti Sarmadhikary Vs. State of West Bengal
Court: Kolkata
Decided on: May-24-1962
Reported in: (1962)IILLJ553Cal
B.N. Banerjee, J.1. In this rule amongst other matters, I am called upon to decide who is the appointing authority of the petitioner, a typist, on probation, in the District Intelligence Branch, Sealdah Government Railway Police. It is strange that such, a doubt at all arises in the case of the petitioner!2. So as to understand the argument made on behalf of the petitioner it is necessary for me, in the first place, to examine the administrative set-up of the police in West Bengal. Under Regn. 4 of the Police Regulations, 1943, the State of West Bengal (excluding the city and suburbs of Calcutta) is divided into police administrative areas known as ranges consisting of a group of police districts; police districts again are divided into subdivisions, excepting that railway police districts are not normally so subdivided. Regulation 6 deals with branches of the police and reads as follows:3. Police officers stationed in West Bengal may be-(i) superior administrative officers, viz., the ...
A. Razzak Vs. Commissioner Income-tax, West Bengal.
Court: Kolkata
Decided on: May-18-1962
Reported in: [1963]48ITR276(Cal)
LAIK J. - This is a reference under section 66(1) of the Indian Income-tax Act, 1922, for the determination of the following two questions :'(1) Whether, on the facts and in the circumstances of this case, the provisions of section 33B of the Act were rightly applied by the Commissioner of Income-tax ?(2) Whether, on the facts and circumstances of this case, the profits and gains of the business carried on by the assessee as trustee were assessable under section 10(1) of the Indian Income-tax Act in the hands of the trustee as an individual carrying on business; or whether the provisions of section 41 of the Indian Income-tax Act were applicable in the facts and circumstances of this case and the assessment should be made upon an association of persons of which the said Abdul Razzak was the trustee ?'The facts are :On March 20, 1937, one Baborally Sardar executed a deed of trust for maintenance of his sons and carried on the business as a trustee at Hogg Market, Calcutta, which is the ...
Sm. Madhuri Chaudhuri and ors. Vs. Indian Airlines Corporation
Court: Kolkata
Decided on: May-17-1962
Reported in: AIR1962Cal544
P.C. Mallick, J. 1. The plaintiffs are the widow and minor children of one Sunil Baran Chowdhury, who was killed in an air crash at Nagpur. The suit has been instituted by his dependents under the Fatal Accidents Act for recovery of damages against the defendant Corporation. Sunil Baran was a passenger by air from Calcutta to Madras via Nagpur in the aircraft of the defendant Corporation. He duly purchased a ticket and the aircraft left Calcutta on December, 11, 1953. At midnight the aircraft reached Nagpur, where Sunil Baran took another plane bound for Madras. This Madras bound plane came from Begumpet at Hyderabad via Bombay. This plane took off at about 3.20 A. M. on December 12, 1953, from Nagpur aerodrome, and very shortly thereafter the aircraft crashed. The plaintiff's case is that the crash resulting in the death of Sunil Baran was caused by the negligence of the defendant Corporation or its employees. Some particulars of negligence are set out in paragraph 5 of the plaint. Le...
Richard De Souza Vs. Abdul Wahed and ors.
Court: Kolkata
Decided on: May-14-1962
Reported in: AIR1963Cal110
Bachawat, J. 1. The plaintiff is the owner of premises No. 89/1, Collin Street. The defendant No. 1 is the owner of a portion of the adjoining premises No. 89, Collin Street now known as premises No. 89-A, Collin Street. The defendants Nos. 2 and 3 are owners of another portion of premises No. 89, Collin Street now known as 89B, Collin Street. There is a common passage to the east of premises No. 89, separating it, inter alia, from premises No. 89B. It is now admitted by all the parties before us that there is a common passage to the east of premises No. 89/1. In this appeal we are not directly concerned with that common passage.2. The plaintiff claims a declaration that a strip of land running along the entire northern boundary of premises No. 89/1, Collin Street as shown in the plan annexed to the plaint is a common passage. The plan annexed to the plaint is not drawn to scale but the plaintiff orally says that the width of the passage is about 5' to 6'.3. Both premises No. 89 and 89...
Assam Oil Co. Ltd. Vs. Commissioner of Wealth Tax (Central), Calcutta
Court: Kolkata
Decided on: May-14-1962
Reported in: AIR1963Cal112,[1963]48ITR49(Cal)
G.K. Mitter, J. 1. This is a reference under Section 27(1) of the Wealth Tax Act.2. The assessee company was assessed to Wealth Tax for the assessment year 1957-58 as a non-resident company. In its return it showed its net wealth as valued at Rs. 5,46,26,050/- as on December 31, 1956 being the valuation date taking into account a sum equivalent of 2,486,180 representing the amount owing for taxation as on December 31, 1956. The Wealth Tax Officer allowed the said deduction but the Commissioner of Wealth Tax, in exercise of power under Section 25(2) of the Wealth Tax Act disallowed the same increasing the net wealth by 2,486,180. The assessee appealed to the appellate tribunal taking a supplementary ground, namely, that the last instalment of Rs. 47,86,2O7/- of the demand made under Section 18A(1) of the Indian Income Tax Act which remained outstanding on the valuation date should be allowed as a deduction in the computation of the net wealth. The assessee's contention was two-fold :(a)...
Gopi Debi Memani Vs. Chunilal Kothari
Court: Kolkata
Decided on: May-14-1962
Reported in: AIR1963Cal205
P.C. Mallick, J. 1. This is an application by Sm. Gopi Debi Memani for grant of Letters of Administration to the estate of Meghraj Kothari, who died on April 18, 1953. The petitioner is the only daughter of Meghraj who died leaving no son, but the petitioner as his only daughter and a widow named Gahar Bai. The widow at the time of the death of Meghraj was of unsound mind. She was not, however, adjudged a lunatic, nor has a manager been appointed by the Court of her estate. Meghraj left also other relations whose names are set out in paragraph 3 of the petition. They are three brothers -- Chunilal, Hiralal and Kanhaialal -- and two nephews by a predeceased brother as also the father's mother. The present petition was presented on May 26, 1953 and there was an order directing notice to be served on the caveators to file affidavits. Special citations were ordered to be issued to the relations named in paragraph 3 of the petition. The caveators referred to are the three brothers and a nep...
Kesoram Cotton Mills Ltd., Calcutta Vs. Commissioner of Wealth Tax, Ca ...
Court: Kolkata
Decided on: May-14-1962
Reported in: AIR1963Cal392,67CWN22,[1963]48ITR31(Cal)
G.K. Mitter, J.1. This is a Reference under Section 27(1) of the Wealth Tax Act of 1957 for determination of the following questions:(1) Whether on the facts and in the circumstances of the case, the Wealth Tax Officer was justified in taking the value of the assets of the assesses as shown in its balance sheet on the relevant valuation date?(2) Whether on the facts and in the circumstances of the case, in computing the net wealth of the assessee, the amount of proposed dividend was deductible from the total assets?(3) Whether on the facts and circumstances of the case, in computing the net wealth of the assessee, the amount of the provision for payment of income-tax and super-tax in respect of the year of account was a debt owed within the meaning of Section 2(m) of the Wealth Tax Act, 1957 and as such deductible in computing the net wealth of the assessee?2. The facts are as follows:The assessee is a company incorporated under the Indian Companies Act. Its subscribed capital at the e...
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