Kolkata Court January 1963 Judgments
Sunil Kumar Sinha Ray Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-29-1963
Reported in: AIR1963Cal614
Mitter, J.1. This is an appeal from an order refusing the issue of a Rule on the application of two persons who professed to be candidates for the Mukhtear-ship examination proposed to be held in February or March, 1962, but which as a matter of fact was never held. The case of the petitioners was in substance that they had all the requisite qualifications to sit for the said examination under the rules and regulations prescribed by this Court under Section 6 of the Legal Practitioners Act, 1879, that the Committee of Legal Education constituted by the State of West Bengal under Section 21 of the Legal Practitioners Act for the purpose of conducting the Mukhtearship examination in the said State had issued a notice on August 1, 1961 calling upon intending candidates for the Mukhtearship examination to be held in February or March, 1962 to file their applications on or before November 15, 1961 in the Courts of the District Judges within whose jurisdiction the candidates resided or were ...
Tag this Judgment!Hirachand Vastaram Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Jan-24-1963
Reported in: [1965]58ITR533(Cal)
LAIK J. - This consolidated reference under the provisions of section 66(1) of the Indian Income-tax Act, 1922, at the instance of the assessee, is impressed with the rapid flow of events up to the year of final accession to the Indian Dominion by the rules of the States, when the peoples of India were no longer concerned with principalities and powers of the ruling chiefs and when they have upon themselves the whole armour of the Constitution and walk in their enlightened ways, wearing the breast-plate of its protecting provisions and flashing the flaming sword of its inspirations. In one magnificent sweep, all vestiges of arbitrary and despotic power of the ruling chiefs of the States were blotted out. Raigarh is one of such States which is involved in the reference. The original assessment was completed on the assessees by the Income-tax Officer of the said Raigarh State. The facts and law discussed hereafter invest this reference with a little more than a mere passing and historica...
Tag this Judgment!Pramatha Nath Talukdar Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Jan-22-1963
Reported in: AIR1963Cal554,67CWN387
ORDERB.N. Banerjee, J.1. The petitioner, Pramatha Nath Talukdar, is the owner of Plot No. 125, measuring .16 acres, in Mouza Ukhila-Paikapara, District 24-Parganas.2. By a notification, dated July 22, 1961, about 14.11 acres of land, including the aforesaid plot belonging to the petitioner, was notified for acquisition, under Section 4 of the Land Acquisition Act (1 of 1894). A material portion from the said notification is set out below :'Whereas it appears to the Governor that land is likely to be needed for a public purpose rot being the purpose of the Union, namely, for construction of staff quarters, hostel building and play ground of the Ramkrishna Mission, in the village of Ukhila Paikapara, jurisdiction list No. 56, Police Station Sonarpur, District 24-Parganas, it is hereby notified that a piece of land comprising Cadastral Survey plots (numbers of plots set out in the notification omitted) and measuring more or less 14.11 acres, is likely to be needed for the aforesaid public...
Tag this Judgment!East Indian Railway Employees' Co-operative Credit Society Ltd. Vs. Ar ...
Court: Kolkata
Decided on: Jan-10-1963
Reported in: (1963)IILLJ167Cal
B.N. Banerjee, J.1. The petitioner is a co-operative society of the employees of the East Indian Railway (now the Eastern Railway). Respondent 3, Pramatha Nath Sen Gupta, who was at one time a railway employee, wad appointed, on 1 August 1953, to the post of the secretary of the petitioner-society, which was a paid post. Respondent 3 was, it is alleged, charged with mismanagement of the affairs of the society and was suspended with effect from 13 March 1958. It is further alleged that there was a disciplinary proceeding started by the society against the petitioner, in which he refused to participate. It is also alleged that the petitioner was found guilty mis-conduct in the aforesaid proceeding and his service was terminated therefor. The notice of termination of service, dated 29 April 1953, however, reads differently and is set out below:As your service is no longer required by this society, the society has, by a resolution of the managing committee held on 18 April 1958, decided to...
Tag this Judgment!Champa Bibi Vs. Panchiram Nahata Siva Bigraha and ors.
Court: Kolkata
Decided on: Jan-08-1963
Reported in: AIR1963Cal551
Bachawat, J. 1. This case raises the question whether a dedication of land to a Hindu deity is a transfer of land within the meaning of Section 5-A of the West Bengal Estates Acquisition Act, 1953.2. By a registered 'Arpannama' executed on the 17th September, 1954 petitioner Champa Bib) dedicated 54.48 decimals of agricultural lands and 55.00 decimals of tenanted lands at Jalpaiguri town belonging to her, to the Deity Panchiram Nahata Shiva Bigraha. By an order dated May 7, 1958 the Assistant Settlement Officer, Revisional Operation, Coochbehar-Jalpaiguri, Darjeeling, held that the dedication was bona fide, nevertheless having regard to the fact that the dedication was made by Champa Bibi with a view to preventing the acquisition of her surplus lands by the Government, the lands should, under Section 5-A(3)(ii) of the West Bengal Estates Acquisition Act, be taken into account in calculating the lands retained by Champa Bibi as if the lands had never been transferred and were retained b...
Tag this Judgment!Commissioner of Income-tax, Calcutta Vs. P. C. Ray and Co. (India) Ltd ...
Court: Kolkata
Decided on: Jan-04-1963
Reported in: [1965]55ITR41(Cal)
P. B. MUKHARJI J. - This is a reference under section 66(1) of the Income-tax Act by the Commissioner of Income-tax. The questions we are asked to answer is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the allocation of the loss suffered by the assessee is not material for the purpose of the assessment for the assessment year 1950-51 ?'The assessee is Messrs P. C. Ray & Co. (India) Ltd., 4, Lyons Range, Calcutta. The company was trading in timber, jute goods, salts, onions and various other commodities, and they have also been speculating in jute. The Income-tax Officer determined the business loss for the assessment year 1950-51 at Rs. 4,11,771 and made the remark 'this includes loss from speculation amounting to Rs. 2,71,741 and loss from business Rs. 1,40,030'. This particular remark has created all the storm and controversy in this reference. The assessee objected to this remark of the Income-tax Officer and appeale...
Tag this Judgment!Guru Gobinda Basu Vs. Sankari Prosad Ghosal and ors.
Court: Kolkata
Decided on: Jan-03-1963
Reported in: AIR1963Cal364
Mitter, J.1. This is an application for a certificate for leave to appeal under Article 133(1)(c) of the Constitution of India against the judgment of a division bench of this court in appeal from Original Decree No. 424 of 1962.2. The matter arises out of a Parliamentary election held in February last. The petitioner was a candidate for a Parliamentary seat from 34 Burdwan Parliamentary constituency in West Bengal and was declared to have been elected as a member as a result of the election having polled the largest number of votes. The respondents 1 and 2 before us presented an election petition No. 111 of 1962 before the Election Commission challenging the election of the petitioner as void on several grounds. The respondent No. 3 before us is the unsuccessful candidate. It was alleged by the respondent that the petitioner, a partner of the firm of Messrs. G. Basil and Co., held several 'offices of profit' under the Government of India and the Government of West Bengal. The complain...
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