Kolkata Court August 1962 Judgments

N. C. Sen and B. C. Sen Vs. Income-tax Officer, Distt. Iii (1), and An ...

Court: Kolkata

Reported in: [1964]51ITR218(Cal)

This is an application by the two petitioners under article 226 of the Constitution for a writ to rescind and withdraw a notice under section 7 of the Public Demands Recovery Act dated 18th April, 1960, and the certificate dated 1st April, 1960.The point is short. The necessary facts giving rise to the question are as follows :The petitioners were separately assessed under the Indian Income-tax Act in respect of separate incomes. By a deed their father, Sambhu Nath Sen, dedicated certain properties to the family deity, Sri Sri Radha Gobinda Jew, and transferred the said properties to the trustees for the purposes mentioned in the trust deed. The petitioners are the present trustees of the trust deed. It is admitted by the petitioners that the trustees have their Office at 10, Crooked Lane, Calcutta and having the assessment status of an 'association of persons'. Under the Income-tax Act they were assessed to a total income of Rs. 39,137. The trustees were served with a notice of demand...

Sachindra Mohan Nandy and ors. Vs. the State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1963Cal373

ORDERP.B. Mukharji, J. 1. If France had once been the inspiration of European culture, French Chandernagore can at least sun be described as a prolific source here of Indian Constitutional law. Numerous cases have come to the Court from what used to be the French Settlement of Chandernagore and their decisions now enrich the constitutional law of India. The petitioners in this case from Chandernagorechallenge the validity of a requisition of land under Section 3(1) of the West Bengal Land (Requisition and Acquisition) Act of 1948 (West Bengal Act II of 1948). If the decayed City gates of former French Chandernagore still display the three famous ideals of the French Republic from out of the French Revolution, 'Liberte, Egalite and. Fraternite', this petition from Chandernagore, by a strange irony of fate, claims neither equality, nor fraternity with the rest of India. This petition claims that this West Bengal statute should be excluded from what was formerly known as the french Chande...

Gadadhar Ghosh Vs. State of West Bengal

Court: Kolkata

Reported in: AIR1963Cal565,67CWN460

ORDERB.N. Banerjee, J. 1. This Rule is directed against a notification under Section 4 and a declaration made under Section 6 of the Land Acquisition Act, 1894, for acquisition of a large tract of land with the apparent purpose of establishment of a modem slaughter house. The case was argued, on behalf of the petitioners, with a good deal of political fervour, not quite appropriate before a Court of law. In showing cause, the respondents took up an attitude of bureaucratic infallibility, which was unhelpful in resolving the dispute. I, therefore, asked Mr. Jajneswar Majumdar, the learned Additional Government Pleader, to help me as amicus curiae. His arguments were more helpful than the lines of argument adopted (sic) on behalf of the petitioners or on behalf of (sic) respondents. 2. The circumstances leading to the present dispute are hereinafter briefly recounted. On February 18, 1960, there was published, in the Calcutta Gazette, a notification, under Section 4 of the Land Acquisiti...

Shell Co. of India Ltd. Vs. Commissioner of Income-tax, CalcuttA.

Court: Kolkata

Reported in: [1964]51ITR669(Cal)

SINHA J. - This is a reference under section 66 (1) of the Indian Income-tax Act made by the Appellate Tribunal in respect of two applications which were consolidated. The subject-matter of this reference is the assessment of the 'assessee' for the years 1945-46 and 1946-47. It arises out of I. T. A. Nos. 5990 and 5991 of 1956-57 before the Appellate Tribunal, Bombay Bench. The facts are briefly as follows : The assessee is a company having its registered office in London. On the 29th October, 1948, the assessment of the assessee was made under the Indian Income-tax Act for the assessment years 1945-46 and 1946-47. The status of the assessee was taken to be 'resident and ordinarily resident' in the taxable territories. At the time when the two assessments were made, no question was raised by the assessee about any assessment having been made or likely to be made in Pakistan, and no application was made for taking any steps under the provisions of the Agreement for the Avoidance of Doub...

Food Inspector, Kozhikode Municipality Vs. Calicut Co-operative Milk S ...

Court: Kolkata

P. Govinda Menon, J.1. This is an appeal filed by the Food Inspector of the Kozhikode Municipality against the order passed by the District Magistrate of Kozhikode acquitting the respondent. The respondent, the Calicut Co-operative Milk Supply Union, was the second accused in the case. The first accused was a servant employed under the Union end the other accused were the Directors and office bearers of the Union. They were all prosecuted for sale of adulterated milk, offence punishable under Section 16(1) read with Section 7 of the Prevention of Food Adulteration Act -- Act 37 of 1954 (hereinafter referred to as the Act).2. On 19-2-1960 P.W. 1 one of the Food Inspectors of the Municipality purchased one bottle of cow's milk from the first accused at the Union's milk depot at Kooriyal lane, Kozhikode, the price was paid and the milk was duly sampled and one sample bottle was sent for analysis to the Public Analyst. The report of the Analyst Ext. P-3, showed that the milk was adulterate...

Registrar of Trade Unions, West Bengal Vs. Mihir Kumar Gooha

Court: Kolkata

Reported in: AIR1963Cal56,[1962(5)FLR339],(1963)ILLJ100Cal

Sinha, J. 1. This is an appeal, against an order made by Mitra, J., on the 19th September, 1960 by which he allowed an appeal under Section 11 of the Indian Trade Unions Act, 1926 against the order of the Registrar of Trade Unions, West Bengal, cancelling the certificate of Registration No. 3487 granted to the Employees' State insurance Corporation Employee's Union. The facts are shortly as follows : The Employees' State Insurance Corporation came into existence under the provisions of a Central Act, namely, the Employees' State Insurance Act (Act No. XXIV of 1948). It is art Act to provide for certain benefits to employees in case of sickness, maternity and 'employment injury' and to make provisions for certain other matters in relation thereto. At a meeting of (the employees of ft the Employees' State Insurance Corporation, held on the 7th June, 1956 it was resolved to form a Trade Union of their own. This Trade Union made an application for registration under the Indian Trade Unions...

United Bank of India Ltd. (for Comilla Banking Corporation Ltd.) Vs. C ...

Court: Kolkata

Reported in: [1963]50ITR258(Cal)

SINHA J. - This is a reference under section 66(2) of the Indian Income-tax Act. The facts are as follows : The assessee in this case is the Comilla Banking Corporation Ltd., Calcutta (United Bank of India Ltd.). The said Comilla Banking Corporation Ltd., (hereinafter referred to as the 'bank') was incorporated under the Indian Companies Act, 1913, in the year 1914. In December, 1950, it was amalgamated with the United Bank of India Ltd. under section 44A of the Banking Companies Act, 1949. The bank invested its surplus funds in Government securities. The bank sold securities and shares held by it and made new investments. In order to get a proper picture of the transactions, I set out below a table, being annexure 'A' to the statement of the case.Statement of Holding and Sale of Securities :YearHoldingSale Rs.Rs.19332,62,37584,66819343,85,01272,05219356,45,95195,21319369,56,935.193716,20,718.193825,21,278.193931,91,375.194034,53,785.194169,75,176.19421,05,56,82523,484-06-019432,01,75,...

Barada Kanta Adhikary Vs. the State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1963Cal161,[1962(5)FLR272],(1963)ILLJ149Cal

P.B. Mukharji, J.1. This is an application under Article 226 of the Constitution. The petitioner was a Mistry instructor (Carpentry) of the Murshidabad Institute of Technology, Berhampore, West Bengal. His complaint is that his services were wrongly terminated. He challenges the order of termination dated the 31st July, 1959. That order of the 31st July, 1959 stated:'I am directed to inform you that it has been decided to terminate your service in the post to which you were appointed on a temporary basis, I do hereby give you one month's notice for the termination of your service. This notice will take effect from the 1st August, 1959.' The petitioner obtained this Rule on the 17th September, 1959.2. Three main obstacles stand in the way of any relief being granted to the petitioner in this case.3. The first obstacle is that the petitioner's letter of appointment shows that he was appointed on 'purely temporary basis'. The letter dated the 3rd September, 1957- communicated to the petit...

Bijoy Ranjan Dey Vs. AtIn Kumar Ghosh

Court: Kolkata

Reported in: AIR1963Cal531

Bachawat, J.1. This is a second appeal by the defendant tenant from a decree for arrears of rent in Money Suit No. 70 of 1957. In March, 1949 the defendant became a monthly tenant of premises No. 12,Dwarik Mukherjee Road, Behala under the plaintiff landlord at a monthly rent of Rs. 65/-. In May, 1949 the defendant applied to the Rent Controller for fixation of standard rent. The Controller fixed the standard rent at Rs. 20/- per month, but on appeal by the landlord this order was set aside and the case was remanded for a fresh hearing. At the rehearing the Controller fixed the rent at Rs. 25/- per month, but on fresh appeal by the landlord the District Judge, Alipore finally fixed the standard rent at Rs. 56/11/-annas with effect from 1st June, 1949. In April, 1954 the landlord instituted against the defendant Title Suit No. 348 of 1954 for ejectment and mesne profits. On or about January 26, 1955 the defendant vacated the premises. On July 21, 1955 the landlord obtained a decree for m...

Sardar Surjit Singh Vs. Commissioner of Income-tax, West Bengal.

Court: Kolkata

Reported in: [1963]50ITR417(Cal)

SINHA J. - This is a reference made under section 66(1) of the Indian Income-tax Act. The facts are as follows : Sir Indra Singh and his two sons, Sardar Baldev Singh and Ajaib Singh, were the only shareholders in Messrs. Indra Singh & Sons Private Ltd. Sir Indra Singh transferred 350 shares to his grandson, Sardar Surjit Singh, before the annual general meeting of the said company which was held on the 30th March, 1949. The said Sardar Surjit Singh is the assessee in this case, and we are concerned with the assessment for the year 1949-50. On the 19th January, 1953, an order was made under section 23A of the Income-tax Act upon Messrs. Indra Singh & Sons Private Ltd. and by that order it was directed that the undistributed portion of the assessable income of the company should be deemed to have been distributed as dividend among the shareholders as at the date of the general meeting aforesaid, and in consequence the proportionate share thereof of each shareholder was to be included in...