Kolkata Court July 1963 Judgments
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Vidyasagar Cotton Mills Ltd. Vs. Mt. Nazmunnessa Begum
Court: Kolkata
Decided on: Jul-18-1963
Reported in: AIR1965Cal34,68CWN702
Bachawat, J.1. This is an appeal by the Vidyasagar Cotton Mills Ltd. from an order directing rectification of its share register. The subscribed capital of the company consists of 1158 cumulative preference shares and 70,277 ordinary shares. The company is managed by its managing agents Messrs. United Commercial Agents (Private) Limited. 11,825 fully paid up ordinary shares and 591 fully paid up cumulative shares of the company stood in the name of one Mohamad Bashir. Mohamad Basir died intestate on the 11th, March, 1960 leaving behind him his widow Nazmunnessa Begum and other persons as his heirs. Nazmunnessa as administratrix to the estate of Mohamad Basir applied for rectification of the share register by placing her name therein in place of Mohamad Basir. It appears that Nazmunnessa in her own right is the holder of 7,800 fully paid up ordinary shares and her son Mohamad Riaz is the holder of another 7,881 fully said up ordinary shares. Mohamad Basir, Nazmunnessa and one Manzoor Ah...
Birla Brothers (Private) Ltd. Vs. Commissioner of Income-tax (Central) ...
Court: Kolkata
Decided on: Jul-18-1963
Reported in: [1964]54ITR344(Cal)
SANKAR PRASAD MITRA J - This is reference under section 66(1) of the Indian Income-tax Act. The assessee is a private limited company. it closes its account on the Rath Jatra day every year, and the accounting years in respect of the assessment years 1953-54 and 1954-55 were years ending on the 23rd June, 1952, and the 12th July, 1953.In the year ending upon June 23, 1952, the assessees profit and loss account disclosed a profit of Rs. 2,38,570. In arriving at that profit, the following items of expenses were off through the revenue accounts.Rs.(1) Air conditioning...2,69,000(2) Furniture...1,65,000(3) Electric lift... 29,089(4) Motor car...18,413(5) Sundry and other capital expenses...30,015Total 5,11,517In returning the income to the Income-tax Officer, the assessee-company added these amounts to the disclosed profit and returned an income of Rs. 12,75,466.In the accounting year ending upon July 12,1953, the assessees profit and loss account disclosed a profit of Rs. 8,17,017. This p...
Sripati Ranjan Biswas Vs. Collector of Customs and ors.
Court: Kolkata
Decided on: Jul-15-1963
Reported in: AIR1964Cal415,(1966)ILLJ111Cal
ORDERB.N. Banerjee, J. 1. In exercise of the powers conferred by the proviso to Article 309 and Clause (5) of Article 148 of the Constitution and after consultation with the Controller and Auditor-General in relation to persons serving in the Indian Audit and Accounts Department, the President was pleased to make a set of rules known as the Central Civil Service (Conduct) Rules, 1955, providing, inter alia, for a code of conduct for certain classes of civil servants. 2. It is undisputed that the rules were made on 7th March 1955 and were published in the Gazette of India on 12th March 1955. According to the affidavit-in-opposition, the rules were circulated by the Central Board of Revenue to different officessubordinate to it, on 22nd April 1955, and by theCustoms Office in Calcutta to its officers on 11th June 1955. 3. The petitioner alleges that he came to knowof the rules on 27th August, 1956 but I would much rather proceed on the basis that the rules were brought to the notice of t...
Mrs. Pat Sharpe Vs. Dwijendra Nath Bose
Court: Kolkata
Decided on: Jul-12-1963
Reported in: 1964CriLJ367
ORDERS.K. Niyogi, J.1. The appellant Mrs. Pat Sharpe is a journalist of some repute and is in the journalistic line for-about quarter of a century. She was a columnist-and made regular contribution for about a year-to a weekly journal published from Bombav, bearing the name 'Women's Own Weekly'. She enjoyed a special status there and in fact a whole age was exclusively reserved in that journal for .her contributions and was styled as 'Pat's Page'. The page devoted her writings was sub-divided into five items, namely, 'Epigram for the week', 'Candid comments', 'Laugh', 'Beauty scrap book' and 'Cookery nook'. The offending article bearing the heading 'Bengali' was published in the 'Pat's Page' of the journal on the 13th of January, 1962, tinder the item 'Candid comments'. The article contained a scurrilous attack on the Bengalis and the city of Calcutta, The portion of the article which has been conceded by Mr. Pankoj Kumai Ghosh, learned Advocate for the appellant, to be if highly defam...
Rajendra Nath Tikku Vs. the Royal Calcutta Turf Club
Court: Kolkata
Decided on: Jul-09-1963
Reported in: AIR1964Cal57,67CWN903
ORDERA.N. Ray, J.1. This is an application for amendment of the plaint and also for order for leave under Order 1 Rule 8 of the Code to sue the proposed defendants as representing all the members of the Royal Calcutta Turf Club, and for consequential reliefs. The plaintiff instituted this suit on January 22, 1963 against the Royal Calcutta Turf Club inter alia, for a declaration that the notice dated January 28, 1957 alleged in the plaint is bad, void and of no legal effect, and for a declaration that the petitioner is entitled to enter Calcutta Race Course of the Royal Calcutta Turf Club as well as other race courses at other places having reciprocal arrangements and for an injunction restraining the Club and/or its officials or agents or servants from interfering with the petitioner's right to enter the race course, and for a perpetual injunction restraining the Club and/or its officials or agents or servants from giving effect to the notice dated January 28, 1957. The petitioner's c...
Brahmo Samaj Educational Society and ors. Vs. West Bengal College Empl ...
Court: Kolkata
Decided on: Jul-05-1963
Reported in: AIR1964Cal48,67CWN878,[1963(7)FLR357]
ORDERB.N. Banerjee, J. 1. Do educaional institutions, like colleges affiliated to the Calcutta University, carry on any industry and are the members of the non-teaching staff employed by such colleges 'work men', within the meaning of the lndustrial Disputes Act? These are the questions which call for decision in these Rules. 2. The petitioners in the five Rules, which arc being heard together by consent of parties, are the following colleges or their authorities, namely, (1) City College in Matter No. 377 of 1961; (2) Bangabasi College in Matter No. 381 of 1961; (3) Ashutosh College in Matter No, 19 of 1962; (4) Vidyasagar College in Matter No. 22 of 1962 and (5) Surendra Nath College in Matter No. 70 of 1962. The petitioners have moved against an interim award of the Fourth Industrial Tribunal, West Bengal, by which the Tribunal overruled preliminary objection as to the jurisdiction of the Tribunal to entertain the reference, that objection was that educational institutions do not ca...
Rabindra N. Maitra Vs. Life Insurance Corporation of India
Court: Kolkata
Decided on: Jul-05-1963
Reported in: AIR1964Cal141
U.C. Law, J.1. This action was originally brought against the Oriental Governmenat Security Life Assurance Co. Ltd. of Bombay (to be referred to as 'the insurer' hereinafter) with leave under Clause 12 of the Letters Patent. The case made out in the pleadings is as follows:2. On 9 November 1932 a Brojendra Mohan Maitra insured his life with the insurer for Rs. 24,000/- and the insurer in consideration of the premiums paid and to be paid to it, granted him a Policy No. 358406 thereby agreeing to pay to the assured or his assigns, executors, administrators or other legal representatives the sum assured together with all bonuses and profits which' might accrue upon the policy on the assured surviving until 25 October 1952 or at his death if previous. Under the terms of the policy the sum assured was payable at Bombay. This policy matured on 25 October 1952 and a sum of Rs. 29,650/- became payable on the policy to the assured.3. By a Deed of Assignment dated 18th December 1952 the assured ...
P.C. Roy and Co. (India) Private Ltd. Vs. Raycom Forests Labour Union, ...
Court: Kolkata
Decided on: Jul-05-1963
Reported in: AIR1964Cal221
Sinha, J.1. The facts in this case are shortly as follows:The petitioner before us is Messrs. P. C. Roy and Company (India) Private Limited. It is a company which has extensive business in the Andaman and Nicobar Islands. One of the places it carries on business is at Mayabunder. There, it employs about five hundred work-men and there is a labour union called the 'Raycom Forest Labour Union'. It seems that this company was in embarrassed financial circumstances ever since 1957. In 1957, four months' wages of the workers were in arrears. During the year 1957-58 this sort of thing continued and the Collector had to issue orders under Section 33-C of the Industrial Disputes Act for recovering all the arrears of wages as a public demand. in or about December, 1959 about six months' wages fell in arrears. On 20th December, 1959, the workmen, through the said Union, served a notice on the Company to the effect that the workmen will go on stride from 11th January, 1960 until the wages were pa...
Jawala Prosad Singh Vs. General Manager, Eastern Railway and ors.
Court: Kolkata
Decided on: Jul-03-1963
Reported in: (1966)IILLJ844Cal
B.N. Banerjee, J.1. The petitioner used to serve as a treasure guard in the Eastern Railway. While the petitioner was posted at the Bandel Pay Office a fact-finding committee was constituted composed of(i) A.K. Roy Choudhurl, Divisional Accounts Officer,(ii) Mani Chakraborti, Divisional Personnel Officer, and(iii) H.N. Chatterjee, Divisional Engineer,to enquire into a suspected case of misappropriation of railway money in Bandel Pay Office. It is stated that the fact-finding committee found a prima facie case against the petitioner. On the basis of the report made by the fact-finding committee, the Chief Cashier, Eastern Railway, served a notice on the petitioner, dated 3 August 1959, charging him as hereinbelow stated:(i) You are an accomplice and helper of clerk under P.W.I./B.D.C, on spurious pay-sheets prepared in the office of P.W.I./ B.D.C. for which you received share of misappropriated money from Ramendu Chatterjee.(ii) You habitually handle Government cash Independent of the p...
Rendell Vs. Went (inspector of Taxes).
Court: Kolkata
Decided on: Jul-03-1963
Reported in: [1964]51ITR168(Cal)
DONOVAN L.J., giving the first judgment : I agree with the special commissioners in this case. The company clearly incurred an expense, namely, the sum of Pounds 641. That expense was incurred in connection with the provision of a benefit to the taxpayer Rendell, namely, the benefit of being defended by solicitors and counsel on his trial. The conditions precedent to liability specified in section 161 (1) of the Income-tax Act, 1952, are therefore satisfied; and by virtue of section 160 the expense in question has to be treated as a perquisite of the taxpayers office as a director, and included in his emoluments assessable under Schedule E. Against this it is said that if the company incurs the expense primarily in its own interests and only secondarily in the interests of the director then no benefit is provided which the meaning of section 161 (1). This interpretation I am unable to accept. For present purposes I see no sufficient distinction between the case of a company expending m...
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