Kolkata Court December 1965 Judgments

Bibhuti Bhusan Paul Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: AIR1967Cal29,(1969)ILLJ300Cal

ORDERA.C. Sen, J.1. On the petition tiled by the petitioner under Article 226 of the Constitution a Rule was issued calling upon the opposite parties to show cause why a Writ in the nature of Mandamus should not be issued directing the opposite parties 1 to 6 to recall, rescind, withdraw or not to give effect to, the impugned order of opposite party No. 2, dated January 25, 1956. The Rule further required the opposite parties to show cause why a Writ in the nature of Certiorari should not be issued cancelling, setting aside or quashing the impugned order dated January 25, 1965.2. By the said order the petitioner was demote and his increment was stopped for two years.3. The petitioners complaints against the departmental proceedings culminating in the impugned order of demotion and postponement of increment are that the dismissing authority acted throughout mala fide, that rules of natural justice were violated at every step and that he was not given reasonable opportunity to make his r...

Commissioner of Income-tax and ors. Vs. Sm. Kiran Devi Singhee

Court: Kolkata

Reported in: AIR1967Cal359,70CWN414,[1967]65ITR501(Cal)

B.C. Mitra, J.1. The short point involved in this appeal is whether reasonable opportunity or being heard was given to the respondent by the appellant No. 1., who issued a notice in writing in connection with a proceeding under Section 33-B of the Income Tax Act, 1922, (hereinafter referred to as the Act). One of the notices issued by the appellant No. 1, in the circumstances hereinafter stated, was received by the respondent at Bldasar, District Churu, Rajasthan, on May 8, 1963. By this notice the respondent was informed that the date of hearing was fixed for May 9, 1963.2. The respondent, having her residence at Basirhat in the district of 24-Parganas, used to be assessed to income tax by the Income Tax Officer, B-Ward, Dist. 24 Parganas. The appellant No. 1 served a notice on the respondent informing her that on examination of the assessment records for the years 1953-54 to 1961-62 and other connected records, he considered that the orders of assessment passed by the said Income Tax...

Commissioner of Income-tax, West Bengal, and Others Vs. Rampiyari Khem ...

Court: Kolkata

Reported in: [1967]63ITR367(Cal)

B. C. MITRA J. - This is an appeal against a judgment and order of Sinha J., dated March 19, 1964, whereby a rule nisi issued in a petition under article 226 of the Constitution was made absolute. The facts involved in this appeal, and the question of law, are similar to what was raised and dealt with by us in our judgment in Appeal from Original Order No. 186 of 1965, Smt. Bagsu Devi Bafna v. Commissioner of Income-tax, in which, however, Banerjee J. had discharged the rule. In the appeal now before us, the rule was made absolute.I shall briefly refer to the facts before dealing with the judgment of the trail court. The appellant filed a return regarding her income for the year 19060-61, some time in February 1961, pursuant to a notice under section 22(1) of the Income-tax Act, 1922 (hereinafter referred to as the Act). Thereupon the Income-tax Officer called for the returns of earlier years. The appellant filed such returns for the years 1953-54 to 1959-60. On February 18, 1961, the ...

Purnananda Patra Vs. Collector of Central Excise and anr.

Court: Kolkata

Reported in: AIR1966Cal353,(1967)ILLJ307Cal

Sinha, J. 1. This is an appeal against an order of Bose J. (as he then was) dated 13th August, 1959. The facts of this case are shortly as follows: On the 30th July, 1946 the petitioner was appointed as a temporary Inspector of Central Excise Collectorate, Calcutta. On the 1st May, 1951, an order was made by the Collector of Central Excise, Calcutta and the petitioner was 'allowed to cross the probationary stage'. A copy of the order is annexure 'A' to the petition. This order was passed in respect of several Inspectors and they were all allowed to cross the probationary stage in the time-scale of pay prescribed for Inspectors with effect from the date shown against each name. The date so far as the petitioner is concerned was the 1st January, 1950. All of them were warned that if they failed to pass the departmental examination for Inspector of Central Excise with the next permissible chances occurring thereafter, their increment in the time scale or pay would he stopped until further...

Bibhuti Bhusan Das Gupta and anr. Vs. Sudhir Kumar Mazumdar

Court: Kolkata

Reported in: AIR1966Cal473,1966CriLJ986

ORDERT.P. Mukherji, J.1. This Rule is directed against the conviction of the two appellants under Section 500 I.P.C. and the sentence of a fine of Rs. 300 each in default S. I. for a fortnight passed thereunder. Petitioner No. 1 is the editor and petitioner No. 2 is the publisher and printer of a weekly journal called Mukti' published in the town of Purulia. The opposite party is a practising advocate of the Purulia Bar and was the Chairman of the Purulia Municipality from May 1958 till July 1960.2. In its issue of August 8, 1960 the journal started publication of an article title 'Paura Prasanga'. In the second instalment of this article in the issue of the journal dated August 15, 1960 certain allegations and statements regarding the complainant were made and it is those statements and allegations which were made the subject matter of a petition of complaint under Section 500 I. P. C. against the present petitioners.3. The statement published was to the effect that the holding tax of...

Nathmal Patodi and anr. Vs. the Corporation of Calcutta

Court: Kolkata

Reported in: AIR1967Cal150,1967CriLJ347

T.P. Mukherji, J.1. Criminal Appeal No. 571 of 1964 and Criminal Revision Case No. 1009 of 1964 have been heard together. The appeal arises out of the conviction of the proprietor and the seller of a proprietorial firm under Section 16(1)(a)(1)/7 of the Prevention of Food Adulteration Act 1954 and the sentence of a fine of Rs. 500/- each, in default, rigorous imprisonment for 5 months passed therein. The application in revision was filed on behalf nf the firm which was also an accused in the case and which also was convicted under the above section of the Act. No sentence was, however, passed on the petitioner in the case in pursuance of the conviction.2. On February 13, 1962 a Food Inspector of the Calcutta Corporation visited the shop of the firm Messrs. Mohari Lal Nathmal and seized from inside a bag a sample of zira after observing the necessary formalities. A portion of the sample kept in a separate phial was sent to the chemical examiner and on receipt of the analyst's report tha...

Corporation of Calcutta Vs. North Bihar Saw Mill and anr.

Court: Kolkata

Reported in: AIR1967Cal64,1967CriLJ171

1. This appeal under Section 417 (3) Cr. P. C. is against the acquittal of the respondents in a case started against them under Section 587/437 (1) (b) of the Calcutta Municipal Act of 1951. The complaint against the respondents was that they were running a saw mill without a licence as required by Section 437 of the Calcutta Municipal Act. The defence was that a licence under the West Bengal Fire Services Act. 1950 had been taken out in respect of the premises and that under Section 38 of the said Act no further licence under the Calcutta Municipal Act is required to he taken out. The learned Magistrate held that as the present respondents had taken out a licence under the West Bengal Fire Services Act they were not required to take out further licence under the Calcutta Municipal Act and it is on this finding that he has acquitted the accused in the case. It is this order of acquittal that is challenged in this appeal.2. Mr. Basil appearing on behalf of the Corporation of Calcutta ha...

State of West Bengal and ors. Vs. Hirendra Nath Banerjee

Court: Kolkata

D.N. Sinha, J.1. This is an appeal from an order of Basu, J., dated 5 March 1965, whereby he made the rule absolute and issued a writ in the nature of mandamus restraining the State of West Bengal from removing the respondent from the post of Registrar, Rent Controller's office, Calcutta, otherwise than in due course of law, and not to give effect to certain orders in that behalf.2. The post of a Registrar of the Rent Controller's office, Calcutta, has been created by Statute, namely, Section 26 of the West Bengal Premises Tenancy Act, 1956 (West Bengal Act 12 of 1956) (hereinafter referred to as the said Act). The relevant provisions are as follows:26. Appointment of Controller, Additional and Deputy Controllers and Registrars.--(1) The State Government may, by notification, appoint a person to be the Controller for any area or part of area to which this Act extends to exercise the powers and discharge the duties of the Controller in accordance with the provisions of this Act in such ...