Kolkata Court December 1964 Judgments
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Bankim Ch. Datta and Others Vs. Commissioner of Income-tax, CalcuttA.
Court: Kolkata
Decided on: Dec-10-1964
Reported in: [1966]62ITR239(Cal)
MASUD, J. - In this reference under section 66(1) of the Income-tax Act, 1922, the short point to be decided is whether the income derived by trustees under a deed of endowment in respect of certain immovable properties for the purpose of certain religious functions including services and Poojas of particular deities fall under the mischief of the first proviso to section 41(1) of the Act. The facts of the case are as follows :Sri Rajendra Nath Dutt executed a will dated 6th August, 1892, under which he created, inter alia, a trust in respect of several houses and godowns including the tenanted houses at No. 10, Convent Road, and No. 62, Dharamtolla Street, Calcutta. This settlement of trust was made to ensure due performance of certain religious festivals and ceremonies and poojas of certain deities. At the material period the applicants were the trustees to the estate of the late Sri Rajendra Nath Dutt for each of the assessment years 1952-53 and 1953-54. The applicants were assessed...
Airways (India) Ltd. Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Dec-10-1964
Reported in: [1966]62ITR281(Cal)
G. K. MITTER, J. - The question referred to this court under section 66(1) of the Income-tax Act are as follows :'(1) Whether, on the facts and in the circumstances of the case, the payment of Rs. 2,53,166, to Messrs. Air Transport Ltd., the managing agents, was an expenditure laid out or expended wholly and exclusively for the purpose of the assessees business within the meaning of section 10(2) (xv) of the Indian Income-tax Ac ?(2) Whether, on the facts and in the circumstances of the case, the payment of Rs. 50,000 to Shri K. K. Roy, the managing director, was an expenditure laid out wholly and exclusively for the purpose of the assessees business within the meaning of section 10(2) (xv) of the Indian Income-tax Ac ?'The facts are as follows : The assessee is company incorporated in the year 1945, having for its object, inter alia :(1) To establish, maintain and work lines of aerial conveyances, aeroplanes, seaplanes, flyingboats, helicopters, gliders, etc., and to provide air trans...
Ratanlal Singhania and ors. Vs. M.M. Sethi and ors.
Court: Kolkata
Decided on: Dec-09-1964
Reported in: AIR1965Cal428,69CWN328
ORDERD.N. Sinha, J.1. The facts in this case are briefly as follows : The petitioners carry on business in Calcutta under the name and style of 'Mahadayal Premchandra'. The said firm was granted a licence by the Government of India in 1958 for the importation of cotton fabrics etc., from the softcurrency areas including Japan. Under the said licence, the petitioners imported from Japan about 6800 yards Black Cotton Umbrella cloth 888 (Synthetic waterproof fabric) to Calcutta. The goods arrived per s. s. 'Eastern Muse' on or about 26th June, 1959. They had the manufacturer's certificate stating that the goods were synthetic waterproof fabrics. On or about the 26th June, 1959 the petitioners made over the shipping documents to their clearing agents M/s. Mitra Shipping Agency, for clearing the goods. On the same day, the clearing agents filed the bill of entry for consumption, together with the bill of lading, bill of exchange, invoice and other necessary shipping documents, for clearance...
Jeewanlal (1929) Ltd. Vs. Commercial Tax Officer and ors.
Court: Kolkata
Decided on: Dec-09-1964
Reported in: [1965]16STC478(Cal)
Sinha, J. 1. The facts in this case are briefly as follows:--The petitioner is a well-known company dealing with the manufacture and supply of aluminium utensils and has its registered office in Calcutta. The petitioner submitted tenders for the supply of aluminium utensils required for military purposes by the Government of India in its Directorate of Supplies and Disposals. The tenders were made to the Director of Supplies and Disposals, Ministry of Works, Housing and Supply at 6, Esplanade East, Calcutta. The tenders having been accepted, a contract came into existence. The following particulars in the schedule to the acceptance of the tender are important and are set out below:--I. Name and address of ... M/s. Jeewanlal (1929) Limited, contractor 31, Netaji Subhas Road, Calcutta.3. Name of Indentor ... C. O. D., Kanpur.7. Conditions of contract as contained in Form No. ... W.S.B. 133 as amended to date.8. The Indenting Deptt. is ... Govt./Central/Military/Commer- cial.10. Place of...
Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal, an ...
Court: Kolkata
Decided on: Dec-08-1964
Reported in: [1966]62ITR544(Cal)
BOSE, C.J. - This is an appeal from or order of Banerjee J. discharging a rule issued under article 226 of the Constitution.The appellant alleges that she carries on business, inter alia, in money-lending, speculation in bullion and shares and investment in shares and other commodities under the name and style of Shanker & Co., at Ramrajatola, Santragachi, in the District of Howrah.In January, 1961, the appellant filed returns of her income for the assessment years 1952-53 to 1960-61. The Income-tax Officer, D-Ward, Howrah, completed the assessments of income of the appellant in respect of the said years under section 23(3) of the Indian Income-tax Act, 1922, and issued the assessment orders in respect thereof on the 7th February, 1961. The Income-tax Officer found that the sources of income of the assessee during the accounting years were income from interest from investments and speculation in shares and silver and/or other sources for which no bank account nor any proper books of ac...
Chandmull Pannalal Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Dec-08-1964
Reported in: [1965]58ITR711(Cal)
MASUD J. - The question of law raised in the reference has been referred to us under the order of the High Court of Judicature at Calcutta dated the 3rd June, 1960. The relevant year of assessment is 1952-53 and the corresponding accounting period is the Diwali year 2008. The Income-tax Officer has made the assessment under the provision of section 22(4) of the Income-tax Act, 1922, on account of the failure on the part of the assessee to comply fully with the notice under section 22(4) issued by him. In the assessment order the assessee was described as 'Messrs. Chandmull Pannalal, Prop : Pannalal Juniwal', and the assessment was made in the status of an individual. Being aggrieved by the assessment, an appeal was filed before the Appellate Assistant Commissioner by 'Chandmull Pannalal', the grounds of the appeal having been verified as Pannalal, the karta of the Hindu undivided family. The Appellate Assistant Commissioner dismissed the appeal and confirmed the assessment by its conso...
Md. Bashir Vs. Abdul Fazl Siddiqui
Court: Kolkata
Decided on: Dec-08-1964
Reported in: AIR1965Cal209
Sinha, J. 1. This is an appeal from an order passed by Ray, J. on the 28th March, 1963. The facts are shortly as follows : The plaintiff-appellant Md. Bashir instituted Suit No, 305 of 1956 against the defendant Abdul Fazl Siddiqui, for recovery of the sum of Rs. 3630/- on account of arrears of rent in respect of premises No. 62, Tattola Lane, Calcutta, and for cost On the 11th August, 1958 the suit was compromised by a consent decree. It was decreed that the defendant would pay to the plaintiff the sum of Rs. 3000/- in full settlement of his claim and cost. On the 20th May, 1959 the plaintiff decree-holder made an application for execution of the said decree and obtained an order for attachment of premises No. 43, Ripon Street, Calcutta. On the 3rd June 1959 the attachment was effected. On the 10th March, 1962 the plaintiff made an application for sale of the attached premises. On the 28th May, 1962 Sekina Begum, wife of the defendant, made an application for vacating the said order o...
Bhusan Chandra Paul and ors. Vs. Bengal Coal Co. Ltd.
Court: Kolkata
Decided on: Dec-07-1964
Reported in: AIR1966Cal63
T.P. Mukherji, J. 1. The defendants ina suit for ejectment on the ground of forfeiture have come up on appeal against the judgment and decree passed by a Subordinate Judge at Asansol. The suit was by a lessor against the lessees for khas possession on ejectment of the latter from the leasehold property on the ground of forfeiture by the breach of an express condition in the lease providing that on breach thereof the lessor would be entitled to re-enter. 2. Messrs. Bengal Coal Company who we the respondents in this appeal gave a sub-lease in respect of a coal mining area in the year 1948 to appellants 1 to 4 who carried on business in the name of a partnership firm named 'Gazadhar Coal Company', which is appellant No. 5 in this appeal. The indenture of lease provided that, 'if any rent, royalty, or any other sum of money reserved and made payable or any part thereof shall be in arrear or unpaid for the space of six calendar months next after the day whereon the same ought to be paid ......
Ram Subhak Ojha Vs. the Commissioner of Police and ors.
Court: Kolkata
Decided on: Dec-04-1964
Reported in: AIR1967Cal381,[1966(12)FLR50],(1966)IILLJ722Cal
ORDERBanerjee, J.1. The petitioner was a constable in the Calcutta Police. Acting on a private complaint received against the petitioner, there were certain enquiries made by the police as a consequence whereof the petitioner was placed under suspension. Thereafter, on May 28, 1962, the petitioner was charged with misconduct as hereinafter stated:'You are hereby charged with conduct unbecoming of a Police officer and acting dishonestly In that: 1. Being a public servant to wit a constable of Calcutta Police, wrongfully detained one Bhakat Bahadur Rana otherwise known as R.B. Thapa, a durwan of Javeri and Co., Bullion merchants of 180 Mahatma Gandhi Road, Calcutta between 7 a.m. and 7-30 a.m. on Chittaranjan Avenue, Bentinck Street and Lower Chit-pore Road 2-3-62 and wrongfully seizing from his person a gold bar of the size of 1' x 21/2 x 1/2', weight about 234 tolas and approximately valued about Rs. 28,080, property of Javeri and Co. without any authority whatsoever and failing to rep...
Ahmed G. H. Ariff Vs. Commissioner of Wealth-tax, CalcuttA.
Court: Kolkata
Decided on: Dec-04-1964
Reported in: [1966]59ITR230(Cal)
MITTER J. - The question referred to this court under section 27 of the Wealth-tax Act is :'Whether on the facts and the circumstances stated the right of the assessee to receive a specified share of the net income from the wakf estate is an asset the capitalised value of which is assessable to wealth-tax ?'The facts are very short : One Golam Hossain Cassim Ariff, a Mohammedan, created a wakf on November 19, 1928, of certain lands, hereditaments and premises whereby he appointed himself the sole mutawalli of the wakf property during his life and after his death his sons and his widow were to be mutawallis jointly. The mutawalli or mutawallis were to retain a proper establishment to look after the wakf property and keep proper accounts thereof. After payment of all necessary outgoing including revenue, taxes, repair charges, etc., the mutawallis were to divide the income of the wakf property in the manner stated, that is to say, pay the wakif Rs. 700 per month, Ibrahim Golam Hossain Ar...
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