Kolkata Court March 1964 Judgments
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Bokaro and Ramgur Ltd. Vs. the State of Bihar
Court: Kolkata
Decided on: Mar-10-1964
Reported in: AIR1965Cal308,68CWN1117
ORDER1. Has this Court jurisdiction to vary an order, passed by consent, and relieve the appellant petitioner from the mischief of a default clause in an order made by this Court This is the question which we need answer in this matter.2. In Civil Rule No. 227(m) of 1961, arising out of F. M. A. No. 77 of 1961, there was an order of injunction passed by this Court, restraining the State of Bihar from proceeding with Title Suit No. 45 of 1960, pending in the Court of a Subordinate Judge, at Hazaribagh, and from acting in violation of the terms of a previous compromise, on conditions hereinafter appearing:'By consent of parties, this Rule is made absolute and the injunction will continue till the disposal of the appeal on the following conditions; (1) The appellant company shall deposit in the Hazaribagh Subordinate Judge's Court, in title Suit No. 45 of 1960, Rs. 50,000 (Rupees fifty thousand) only by the 10th May, 1962 and shallalso go on depositing Rs. 30,000 (Rupees thirty thousand) ...
Nanda Rani Dassi Vs. Badi Bala Debi
Court: Kolkata
Decided on: Mar-10-1964
Reported in: AIR1964Cal438,68CWN585
ORDERBijayesh Mukherji, J.1. Here is an application dated February 20, 1964 for leave to appeal under Clause 15 of the Letters Patent from a judgment rendered by me on December 6, 1963. The application is, therefore far more than sixty days, the prescribed period of limitation, to be exact, seventy-six days, after the judgment sought to be appealed against. But the time requisite for obtaining the copy of the judgment as I find from the certified copy is sixty days. So it has to be excluded even though the memorandum of appeal from my judgment need not be accompanied under the rules of the Court by a copy thereof --a point Mr. Ghose, the learned advocate opposing the prayer for leave, emphasizes. It must be remembered, however, that such an application for leave to appeal does come under Section 12 of the Limitation Act, 9 of 1908, which makes no reference to the Code of Civil Procedure or any other Act.When dealing with a matter like this the Privy Council decision in Jijibhoy N, Surt...
Srimati Kiron Devi Singhee Vs. Commissioner of Income-tax, West Bengal ...
Court: Kolkata
Decided on: Mar-08-1964
Reported in: [1965]58ITR419(Cal)
The point involved in this rule is short but interesting. The petitioner, Srimati Kiron Devi Singhee, residing at Basirhat, in the District of 24-Parganas, used to be assessed to income-tax by the Income-tax Officer, B-Ward, District 24-Parganas. The respondent, Commissioner of Income-tax, decided to revise the assessment made on the petitioner for the years 1953-54 to 1961-62, in exercise of his power under section 33B of the Income-tax Act, 1922.Now, section 33B(1), which is material for purposes of this rule, is couched in the following languag :'The Commissioner may call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by the Income-tax Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, ...
Vyapar Mandal Ltd. Vs. Commissioner of Income-tax, West Bengal, and Ot ...
Court: Kolkata
Decided on: Mar-08-1964
Reported in: [1965]58ITR426(Cal)
The petitioner, Messrs. Vyapar Mandal Ltd., is a public limited company, having its registered officer at No. 47, Khengraputty Street, in the town of Calcutta. For the assessment years 1954-555 to 1961-62, the Income-tax Officer, 'J' Ward, Companies District III, Calcutta, ordinarily having jurisdiction over the petitioner-company, dealt with the assessment cases of the petitioner-company, found that the petitioner-company had suffered losses and further found that no tax was payable by it for those years. While the assessment proceedings against the petitioner-company for the assessment year 1962-63 was still pending before the Income-tax Officer, 'I' Ward, Companies District III, Calcutta, the respondent, Commissioner of Income-tax, made an order dated January 3, 1963, in exercise of his power under section 127(1) of the Income-tax Act, 1961, transferring the case of the petitioner to the Income-tax Officer 'E' Ward, Companies District III, Calcutta. The material portion of the order...
Shaik Md. Sharri Barry Vs. Income-tax Officer and Others.
Court: Kolkata
Decided on: Mar-07-1964
Reported in: [1965]58ITR717(Cal)
One Muhammad Ibrahim Barry, now deceased, was a man of property. During his lifetime, he dedicated two premises belonging to him, namely, premises No. 11, Lindsay Street, and No. 8, Kanai Seal Street, Calcutta, as wake property, under a deed of wakf dated February 5, 1927. By another deed, dated June 22, 1930, the said Supreme Court Barry appointed the petitioner as mutawali to the wakf estate. In addition to the properties dedicated as wakf, the said Muhammad Ibrahim Barry had other properties which were his personal properties. Muhammad Ibrahim Barry died in January, 1937.For the assessment years 1958-59 to 1960-61, the Income-tax Officer, 'D' Ward, District III(2), Calcutta, added the income from the personal properties left by the Muhammad Ibrahim Barry to the income of the wakf properties and made an assessment on the total income. That assessment was set aside on appeal and the Appellate Assistant Commissioner, by an order dated December 29, 1962, directed that the income from th...
Seth Kerorimall Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Mar-06-1964
Reported in: AIR1964Cal545
ORDERP.C. Mallick, J. 1. This is an application challenging the existence of an arbitration agreement in respect to the dispute raised by the respondent. There is an alternate prayer for revocation of submission.2. The petitioner is a contractor who executed certain construction works for South Eastern Railway. The terras o contract are usual and are evidenced by an agreement numbered 129/Con/ S. E. Rule (sic)/56. The work was completed on July 31, 1958. As usual, in the case of such contracts, there were running bills followed by a Final Bill. The various items in the final bill of the contractor having been disputed, the contractor by his letter dated November 20, 1961, invoked the arbitration clause in the agreement and requested the General Manager to appoint an arbitrator to adjudicate the contractor's claim fully set out in the said letter. The total claim of the contractor amounts to Rs. 3,66,642/-. This consists of claim for works done, refund of deposit amounting to Rs. 24,000...
Bagsu Devi Bafna Vs. Commissioner of Income-tax and Others.
Court: Kolkata
Decided on: Mar-06-1964
Reported in: [1966]62ITR506(Cal)
The petition feels aggrieved by an order of revision of assessment of her income, made under section 33B of the Income-tax Act, 1922, by the respondent, the Commissioner of Income-tax, for the assessment years 1953-54 to 1961-62.The circumstances under which the revision of assessment was made are briefly as hereinafter stated. The assessee filed voluntary returns of income for the assessment years 1953-54 to 1959-60 and also for the year 1960-61, all in the year 1961. One Mr. H. Upadhaya, who was at the material time the Income-tax Officer, 'B' Ward, 24 Parganas, assessed the petitioner for the assessment year 1953-54 to a total income of Rs. 5,000 in the manner hereinafter quoted :'Seen return. In response to notice under section 23(2), authorised representative Shri C. M. Chopra appears and the case is discussed. Evidences produced are also examined. Assessee was married about 30 years ago and received certain gifts and presents in cash, which is customary. With that she did pawn-br...
Mooljee Sicka and Co. Vs. Second Addl. Income-tax Officer, Dist. V(i) ...
Court: Kolkata
Decided on: Mar-05-1964
Reported in: AIR1964Cal486
Law, J.1. This appeal is directed against the judgment and order of Sinha, J. passed on 26 November 1954 in an application under Article 226 of the Constitution of India whereby he discharged, the Rule and vacated the interim order.2. The facts out of which this appeal arises are these:The appellant Is a manufacturer of bidis for which tendu leaves are required. It cannot be disputed that tendu plants are entirely of wild growth and propagate themselves by rootsuckers and by self-sown seeds without human agency in jungle and waste lands and the appellant has been obtaining such leaves from certain lands in Madhya Pradesh for many many years.3. The appellant's case is that for the purposes of growing and obtaining tendu leaves for its manufactory and for sale it entered into certain leases of land in 1950-51, in Gondia and Champain Madhya Pradesh. The said leases inter alia provided as follows:'The lessee shall have the sole right on the tendu leaves that exist at present and those that...
Sk. Didar Khan and ors. Vs. the State
Court: Kolkata
Decided on: Mar-04-1964
Reported in: AIR1965Cal368,1965CriLJ89
R.N. Dutt, J.1. This revisional application is directed against an appellate Order dismissing the petitioners' appeal against their conviction and sentence under Section 323 of the Indian Penal Code.2. The prosecution case was as follows :On March 28, 1961 at about 6-45 P.M. Sk.Sorab and Sk. Nuru with some other persons werecutting branches of sal tree in the Governmentforest at Kapagari. P. W. 1 Bakul Chandra Ghosh,P. W. 3 Nikunja Behari De and one Tushar Safar,all employed under the Forest Department of theGovernment, while on patrol, detected this P. W. 1had a gun with him. When they tried to catchhold of those persons, all except Sk. Sorab andSk. Nuru fled away, Sk. Sorab and Sk, Nuruwere arrested and were being taken to the Beatoffice of the Forest Department but on way thepetitioners along with some other persons surrounded P. W. 1 and the other employees of theForest Department and petitioner Didar Khan forcibly snatched away the gun from P. W. 1 andbroke it into two pieces by s...
Managing Director, Assansol Electric Co. Ltd. Vs. Assansol Municipalit ...
Court: Kolkata
Decided on: Mar-04-1964
Reported in: AIR1964Cal539
ORDERD.N. Sinha, J.1. The petitioner in this case is the Managing Director of the Assansol Electric Supply Co. Ltd. (hereinafter referred to as the 'said company'). The said company is a licensee' under Part II of the Indian Electricity Act, 1910 (Act IX of 1910). In 1932, a licence for supply of electrical energy was granted by the Government of Bengal under the Electricity Act, 1910 to one A. K. Bajpaie of Calcutta to supply electrical energy at Asansol. In of about the 7th July, 1936 the said A. K. Bajpaie transferred his business together with his leasehold interest to the said company. Thereafter, the licence granted to the said company was amended and the Asansol Municipality felt within the area of supply of the licence granted to the said company. The Asansol Municipality has been superseded under Section 553 of the Bengal. Municipal Act, 1932 and the respondent No. 1 Shri A. K. Das Gupta has been appointed as its Administrator. The Asansol Municipality entered into a contract ...
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