Kolkata Court May 1962 Judgments
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Andrew Yule and Co. Ltd. Vs. Commissioner of Income-tax, CalcuttA.
Court: Kolkata
Decided on: May-14-1962
Reported in: [1963]49ITR57(Cal)
G. K. MITTER J. - The main question which arises on this references is whether a payment made to the widow of the chairman of the board of directors of the assessee company by way of compensation in view of the circumstances attending on the death of the said chairman was admissible as an expense under section 10(2)(xv) of the Indian Income-tax Act Incidental thereto is another question as to whether the said payment was related as an expenditure to the year of account of the assessee relevant to the assessment year 1951-52.The facts are as follows :The assessee is a company which keeps accounts on the mercantile system according to the calendar year. The assessment year in question is 1951-52, the corresponding accounting year being the calendar year 1950. On March 26, 1950, Mr. Cameron, the chairman of the board of directors of the assessee company lost his life by the action of a riotous crowd while proceeding from Bandel to Calcutta. The travel was not occasioned by any business of...
S. N. Mukherjee Vs. Commissioner of Income-tax, CalcuttA.
Court: Kolkata
Decided on: May-14-1962
Reported in: [1963]49ITR327(Cal)
SINHA J. - This is a reference under section 66(1) of the Indian Income-tax Act. The short facts are as follows : The assessee is a shareholder in Pure Jambad Collieries (Private) Ltd. (hereinafter referred to as the 'said company'). For the assessment year 1949-50, the Income-tax Officer made an order under section 23A of the Indian Income-tax Act upon the company on March 17, 1954, declaring that Rs. 2,03,933 should be deemed to have been distributed as dividend amongst the shareholders, as on August 31, 1948, relevant for the assessment year 1949-50. On March 24, 1954, the Income-tax Office issued a notice under section 34 upon the assessee and it is admitted that it was received by the assessee after the end of March, 1954, that is to say, after March 31, 1954. It was stated that the assessees income for the year 1949-50 had escaped assessment and the assessee was directed to file a fresh return in compliance with the said notice. The assessee did not file any return but contended ...
Ram Lakshman Singh Vs. Girindra Mohan Hazra
Court: Kolkata
Decided on: May-11-1962
Reported in: AIR1963Cal13
Bose, C.J.1. This is an application for a certificate in respect of a decision of a Division Bench of this Court (in A. F. Order D. No. 301 of 1959), D/- 21-11-1961, affirming the decree of the trial Court dated the 22nd April, 1959.2. On 15th April, 1954, the respondent Girindra Mohan Hazra granted settlement of plots Nos. 23, 24 and 25 of the Calcutta Improvement Trust Scheme No. ZL. IV at Gray Street now known as P. 23. B. K. Paul Avenue measuring approximately 14 cottahs 2 chittaks 35 sq. ft of vacant land to the petitioner at rent of Es. 140,'-per month for a period of ten months, for the purpose of starting a timber business and the petitioner was given a right to build temporary structures thereon. For this settlement the petitioner executed a registered Kabuliat on 12th April, 1944. It is alleged that after the expiry of the said settlement the respondent assented to the petitioner continuing in possession, and accepted rent from. him and the petitioner held over as tenant on t...
Nurul Hasan Vs. Amir Hasan and ors.
Court: Kolkata
Decided on: May-11-1962
Reported in: AIR1962Cal569
P.C. Mllick, J. 1. This is a suit for partition of the estate let by Shaik Md. Ibrahim who died intestate in or about September 1942. He left him surviving his widow Khodajia Bibi, four sons Nurul Hasan, Amir Hasan, Manir Hasan and Zahir Hasan and two daughters Badru'nnessa and Kamirunnessa as his heirs and legal representatives under the Sunni School of Muhammadan Law by which he was governed. This suit has been instituted by the eldest son Nurul Hasan who is the sole plaintiff. The other heirs have been impleaded as defendants. Md. Ibrahim died possessed of considerable properties. One of such properties consists of eight annas share in a very valuable property at Calcutta known as 'Palace Court' situate at premises No. 1, Kyd Street. The two other co-sharers of Md. Ibrahim in the said property are Shamsul Hasan and E. Jacob. They also have been impleaded as defendants. It is pleaded that Ibrahim held certain properties jointly with his relatives Md. Sulaiman, Md. Siddique and Shamsu...
Anjuman Tea Company Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-11-1962
Reported in: (1962)IILLJ461Cal
B.N. Banerjee, J.1. The petitioner company carries on business as planter and as manufacturer and seller of tea and is the owner of a tea estate, known as the Mujnai Tea Garden.2. Manindra Bhusan was employed under the petitioner company as a skilled labourer in the aforementioned tea garden. The service conditions of the workmen employed in the petitioner's tea garden are governed by certain standing orders, certified under the Industrial Employment (Standing Orders) Act, 1946. The service conditions of Manindra Bhusan Roy were also governed by the said standing orders.3. It is not disputed that the conduct of Manindra Bhusan Roy, while serving the petitioner company, was unsatisfactory. It is said that he has quarrelsome habits and often starts unsuccessful criminal cases against other employees of the petitioner company. It is not also disputed that be was warned several times in the past for this sort of conduct. Over and above all that, he was involved in a criminal affair with a ...
Anjuman Tea Co. Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-11-1962
Reported in: 1963CriLJ445
ORDERB.N. Banerjee, J.1. The petitioner company carries on business as planter and as manufacturer and seller of tea and is the owner of a tea estate, known as the Mujnai Tea Garden.2. One Manindra Bhusan Roy was employed under the petitioner company as a skilled labourer in the aforementioned tea garden. The service conditions of the workmen employed in the petitioner's tea garden are governed by certain standing orders, certified under the Industrial Employment (Standing Orders) Act 1946. The service conditions of Manindra Bhusan Roy were also governed by the said standing orders.3. It is not disputed that the conduct of Manindra Bhusan Roy, while serving the petitioner company, was unsatisfactory. It is said that he has quarrelsome habits and often starts unsuccessful criminal cases against other employees of the petitioner company. It is not also disputed that he was warned several times in the past for this sort of conduct. Over and above all that, he was involved in a criminal af...
Shree Bajrang Jute Mills Ltd. Vs. Fulchand Kanhaiyalal Co. and anr.
Court: Kolkata
Decided on: May-10-1962
Reported in: AIR1963Cal140
ORDERD.N. Sinha, J. 1. The facts in this case are shortly as follows : Shree Bajrang Jute Mills Ltd. (hereinafter referred to as the 'buyer') and Messrs. Fulchand Kanhaiyalal (hereinafter referred to as the 'seller') entered into a contract, dated the 5th August 1960 (No. 119) by which the petitioner agreed to buy and the respondent No. 1 agreed to sell to the petitioner, 510 bales of N.C. Cuttings weighing 92534.40 Kilos, at the rate of Rs. 57/32 nP. per hundred Kilos or Rs. 104 per bale, on terms and conditions recorded in a Bought Note passed by the broker, Gopiram Jalan, the respondent No. 2, a copy whereof is annexed to the petition and marked with the letter 'A'. The contract stipulated that shipment was to be during November 1960 Import Licence and letter of authority in favour of the seller to be furnished by the Buyer. It contained the usual arbitration clause by the Bengal Chamber of Commerce. The contract further incorporated the terms and conditions for a transferable Speci...
Union of India (Uoi) Vs. N.P. Singh
Court: Kolkata
Decided on: May-09-1962
Reported in: AIR1963Cal1,66CWN1074
P. B. Mukharji, J.1. This appeal is a sequel to the appeal which I have Just disposed of being Appeal No. 88 of 1959. The appellant Union of India in this case has appealed from the decree which the learned Judge pronounced on the award, which was sought to be set aside in the other appeal.2. An important question on the competence or this appeal has been argued before us. There are seven grounds of appeal in this appeal. The first two grounds actually say that the learned Judge was wrong 'in pronouncing judgment according to the award.' and making 'a decree in terms of the award'. The third, fourth and the fifth grounds urge that the learned Judge was wrong 'in not setting aside the award'. The sixth ground says that the grounds of appeal mentioned in Appeal No. 88 of 1959 which has been just disposed of by us are to be treated as grounds of appeal in this case, or in other words, grounds for setting aside the appeal should be treated as grounds for setting aside the decree made on th...
Bengal Border Transport (Private) Ltd. Vs. Chairman, Regional Transpor ...
Court: Kolkata
Decided on: May-09-1962
Reported in: AIR1963Cal592
ORDERB.N. Banerjee, J.1. The petitioner Company is a permit-holder for four stage carriages on Route No. 16, District Nadia, extending from Plassey Railway Station to Betai, via the ferry over the Jalangi at Plasseypara Ghat. The petitioner claims that it was carrying passengers and postal mail to the satisfaction of everybody. Due to rising costs of spare parts, tyres and tubes and establishment charges, the running of the stage carriages began to prove unremunerative to the petitioner, on existing fares. It, therefore, made a representation to the Regional Transport Authority to amend the route permit by extending the same to Karimpur, so that larger passenger traffic might make up for the running costs.2. Not only was the representation made by the petitioner left unattended but the Regional Transport Authority, it is alleged, took a step harmful to the petitioner by issuing a notification inviting applications for issue of an additional permit for one stage carriage on a new route,...
Prafulla Kumar Sen Vs. Calcutta State Transport Corporation and ors.
Court: Kolkata
Decided on: May-03-1962
Reported in: AIR1963Cal116,67CWN361,[1962(5)FLR57]
ORDERB.N. Banerjee, J.1. At a time when road transportation was a department of the Government of West Bengal, the petitioner was appointed, in the year 1949, as a temporary store clerk in the Hastings Street Garage. He was thereafter promoted as a temporary store-keeper in the Lake Depot. On and from August 16, 1954, the petitioner became a store-keeper, on a temporary basis, in the central Workshop. At all times material for the purposes of this Rule, the petitioner was receiving a substantive pay of Rs. 172/- per month.2. With effect from June 15, 1960, the Government of West Bengal established a Road Transport Corporation, known as the Calcutta State Transport Corporation, in exercise of its power under Section 3 of the Road Transport Corporation Act 1950. The services of the petitioner stood transferred to the Calcutta State Transport Corporationwhich took over the local transport business of the State Government.3. On August 16, 1960, the petitioner was charged with several heads...
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