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Kolkata Court March 1965 Judgments

Mar 30 1965

Madan Mohan Sen Gupta and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Decided on: Mar-30-1965

Reported in: AIR1966Cal23,[1966(12)FLR30]

ORDERC.N. Laik, J.1. This Rule, touching the election of a Co-operative Society, arises on an application under Article 220 of the Constitution of India praying inter alia for a writ in the nature of mandamus, calling upon the respondents to recall, rescind and withdraw and not to give effect or to take any steps in relation to the three notices dated July 13, 1961, August 14,1961 and Sept-ember 13, 1961 and to command each one of them to forbear from holding the election with the help of the delegates elected by the Election Sub-Committee and for other appropriate writ or writs, directions or orders.2. The two petitioners are employees of the Gun and Shell Factory, Cossipore, and of the Inspectorate of Armaments, being an allied organisation of the Factory. But the organisations are under the control and management of the Government of India. A Co-operative Society in the name of the Gun and Shelf Factory Co-operative Society Limited (hereinafter referred to as the Society) was formed...

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Mar 30 1965

Atul Krishna Sahoo and anr. Vs. the State

Court: Kolkata

Decided on: Mar-30-1965

Reported in: AIR1966Cal215,1966CriLJ528

ORDERK.C. Sen, J.1. This Rule is directed against the order of the learned Magistrate, passed by him on the 23rd November, 1964, in a proceeding under Section 133 of the Code of Criminal Procedure. The matter was gone into by him under Section 139-A of the Code of Criminal Procedure. He found that there was no reliable evidence in support of the denial as to the existence of the public right. He adjourned the case for hearing to the 6th January 1965.2. The matter arose in the following circumstances. The petitioners Nos. 1 and 2 Atul Krishna Shahoo and Pratul Krishna Shahoo were served with a notice dated the 31st January 1961, drawing up a proceeding against them under Section 133 of the Code of Criminal Procedure. The notice purported to be in the following terms :--' Whereas it has been made to appear to me from petition filed by the State at the in stance of Aurobinda Ghoshal J. L. R. O. Jayna gore. 24-Parganas, that you have raised y cross bund over the southern portion of Khal in...

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Mar 29 1965

Aswini Kumar Rath and ors. Vs. P.C. Mukherjee and ors.

Court: Kolkata

Decided on: Mar-29-1965

Reported in: AIR1965Cal484,1965CriLJ471,(1969)ILLJ816Cal

D. Basu, J.1. This proceeding in contempt arises out of an alleged breach of the Rule absolute made in C. R. 253(W) of 1962 (hereinafter referred to as 'the original case')2. In that case, the Petitioners came with the complaint that their fundamental rights under Articles 14 and 16 had been violated by certain orders issued by the State The Petitioners are ordinary Graduates. They WTC appointed Sub Inspectors of Schools, in the year 1954 or thereabout together with others who are Honours Graduates and Post-Graduates, on the same pay scale of Rs. 100-225, on the basis of an advertisement which laid down the minimum qualification as a Bachelor's degree, with a diploma in leaching-without making any distinction between Graduates inter se. The Petitioners' complaint was that some five years after such appointment, the Stale made a discrimination by the impugned order of 1959 in Ann. B, by which the pay-scale of the Honours Graduates and Post-Graduates was raised to Rs. 130-350/-, thus mak...

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Mar 29 1965

Union of India (Uoi) Vs. Shew Bux Satyanarayan

Court: Kolkata

Decided on: Mar-29-1965

Reported in: AIR1965Cal636

C.N. Laik, J. 1. Advocate Ajay Basu, on behalf of the Railways, defendants appellants in this second appeal, raises a short question of law as to whether a decree for damages of the plaintiffs consignment of sugar is permissible, only on the basis of an Assessment or Damage Certificate given by the Inspector of Railways, who prefaced his declaration on the certificate by the averment 'without prejudice'. 2. The plaintiff respondent's allegation of loss of about 33 maunds of sugar due to the misconduct and negligence of the defendant appellant is denied in the written statement. At the time of delivery, the usual short certificate was given by the Railways. The Court of first instance decreed the suit in part only for ft sum of Rs. 188-18 as on the admitted shortage of 5 maunds and 14 seers of sugar, pilfered in transit. The learned Subordinate Judge, Bankura, on appeal by the plaintiff firm, decreed the suit for a further sum of Rs. 810-3 as, mainly on the ground of the said Assessment...

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Mar 26 1965

The State and anr. Vs. Maharajkumar Saday Chand Mahtab and ors.

Court: Kolkata

Decided on: Mar-26-1965

Reported in: AIR1966Cal217,1966CriLJ530

Sen, J. 1. These two revision cases have been taken up together as they arise out of the order of the learned Additional Sessions Judge of 24-Parganas, Shri T.K. Mutsuddi passed on 21st January 1965, in the criminal revision case No. 83 of 1966 Saday Chand Mahtab is the petitioner. He has come up before this Court for quashing the order passed by the learned Additional Sessions Judge whereby he was committed to the Court of Session for standing his trial under section 302 of the Indian Penal Code for the alleged murder of Aroo Lama. 2. The facts on which the present applications have arisen may be stated briefly as follows : In January 1960, Maharajadhiraj Bahadur Uday Chand Mahtab of Burdwan made a gift of a portion of premises No. 10, Diamond Harbour Road with buildings thereon to his staff officer Nima Ongal Lapecha of Darjeeling. It was alleged on behalf of the prosecution that his son, the present petitioner did not take the gift in good grace. It transpired subsequently in Novemb...

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Mar 26 1965

Commissioner of Income-tax Vs. Sm. Bani Rani Rudra

Court: Kolkata

Decided on: Mar-26-1965

Reported in: AIR1967Cal293,[1966]59ITR216(Cal)

Mitter, J. 1. The question referred to this Court under Section 66(1) of the Income-tax Act is whether on the facts and circumstances of the case and on true interpretation of the provisions of Sub-sections (1) and (3) of Section 9 of the Income Tax Act, the Tribunal was correct in holding that the income from the house properties could not be assessed in the hands of the assessee Hindu undivided family? 2. The facts as discovered from the statement of the case are as follows : The assessee is a Hindu undivided family governed by Dayabhaga school of Hindu law, which came into existence on the death of one J.K. Rudra who died intestate in 1939 leaving certain immovable properties and a widow Sm. Bani Rani Rudra as also a minor son. On the death of J.K. Rudra, his son and wife succeeded to the properly in equal shares. The question before the Income-tax authorities was whether the income from the house properties should be assessed in the hands of the individual members constituting the ...

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Mar 26 1965

Shree Ramesh Cotton Mills Ltd. Vs. Commissioner of Income-tax, Calcutt ...

Court: Kolkata

Decided on: Mar-26-1965

Reported in: [1967]64ITR317(Cal)

MITTER J. - The question referred to us under section 66(2) is :'Whether, on the facts and in the circumstances of the case, the business activities of the company, to wit, manufacture and business in cotton textiles of the assessee and in earning profits in forward transactions in hessian, sacking, bullion and castor seeds constituted the same business within the meaning of section 24(2) of the Indian Income-tax Act, 1922, so that the losses in the former year amounting to Rs. 5,60,854 could be set off against the profits in the latter year amounting to Rs. 3,57,356.'The facts taken from the statement of the case are as follows : The assessment year concerned is 1952-53, the corresponding accounting year ending on December 31, 1951. The assessee is manufacturer of yarn and cloth. It also enters into forward transactions in hessian, sacking, bullion and castor seed. In the accounting years ending December 31, 1951, it sustained a net loss of Rs. 1,36,090 in the manufacture of yarn and ...

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Mar 26 1965

Durga Das Khanna Vs. Commissioner of Income-tax, CalcuttA.

Court: Kolkata

Decided on: Mar-26-1965

Reported in: [1967]64ITR544(Cal)

MASUD J. - The short point argued before us in this reference under section 66 (1) of the Income-tax Act is whether a sum of Rs. 55,200 received by the assessee is a capital receipt or a revenue receipt. The facts stated are as follows :The assessment year is 1947-48, the corresponding accounting year being the financial year ending 31st March, 1947. On the 19th July, 1945, the assessee took on lease the premises No. 157, Upper Circular Road, Calcutta, for a term of 99 years from the sons of Shrish Chandra Pal, deceased, and their mother on a monthly rent of Rs. 750. The important conditions of the lease were that the assessee was at liberty to assign the lease with the consent of the lessor and that he could alter the constructions on the premises with a view to run a cinema, if necessary. After spending a sum of Rs. 35,000 on some alternations to the premises, the assessee required finance for concerting it into a cinema-house and for that purpose he executed a deed of lease on the 2...

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Mar 23 1965

Smt. Sona Devi Pugalia and ors. Vs. Calcutta Iron Steel and Non-ferrou ...

Court: Kolkata

Decided on: Mar-23-1965

Reported in: AIR1966Cal281,69CWN621

Bijayesh Mukherji, J.1. The interlocutory order I render now governs three suits under Order 37 of the Procedure Code. One is suit No. 1694 of 1964 by Srimati Sona Devi Pugalia residing at 146 Mahatma Gandhi Road. And it is for recovery of Rs. 7,369.82 paise inclusive of interest, on the foot of a hundi dated September. 23, 1963. Another is suit No. 1697 of 1964 by Hanuman Das Meheswari also residing at 146 Mahatma Gandhi Road. And it is for recovery of Rs. 12,161. 25 paise, inclusive of interest, on the foot of a hundi dated August 26, 1963. Still another is suit No. 1698 of 1964 by Pugalia and Company (Puralia in cause title of the plaint appears to be a typing error) 146 Mahatma Gandhi Road again. And it is for recovery of Rs. 9,517.50 paise. inclusive of interest, on the foot of a hundi dated August 26, 1963, too. The defendants in each of the three suits are a firmunder the name and style of Calcutta Iron Steel and Non-ferrous Metal Works carrying on business at 22 Canning Street ...

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Mar 19 1965

Jay Narayan Misra Vs. the State and ors.

Court: Kolkata

Decided on: Mar-19-1965

Reported in: 1966CriLJ207

Das, J.1. This is an application under Section 439 of the Code of Criminal Procedure for staving the Criminal cases pending before the Special Judge, Midnapore until heating of the civil suits pending before the Subordinate Judge of Midnapore.2. On the 1st of January, 1953. there was an agreement between the petitioner, and the Government of West Bengal for transportation of paddy and rice from Contai and other places in the district of Midnapore to Calcutta. According to the prosecution, the petitioner committed criminal breach of trust in respect of hundreds of maunds of paddy and for the purpose, he entered into a conspiracy with the other opposite parties to commit criminal breach of trust. Investigation was carried on by an Inspector of D. D. Calcutta and a case was registered at Section I. Police station of Calcutta on the complaint of the Director of Storage alleging criminal breach of trust, forgery, conspiracy and other cognate offences in respect of 17758 mounds and orders. o...

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