Kolkata Court April 1965 Judgments
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Sunil Chandra Chaudhuri Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Apr-09-1965
Reported in: (1966)ILLJ214Cal
B.C. Mitra, J.1. This appeal is directed against a judgment and order of Sinha, J., dated 12 July 1960, whereby a rule nisi obtained by the appellant was discharged. This appeal arises out of a number of writ petitions by several sub-inspectors of excise, who after hiding officiating posts of inspectors of excise for different periods, had been reverted to their substantive rank of sub-inspectors. But in the several other appeals being F.M. s. Nos. 168 of 1961, 275 of 1960, 307 of 1961, 164 of 1961, 139 of 1962, 197 of 1960, and 219 of 1960, Sinha, J., had made the rule nisi obtained by the sub-inspectors of excise absolute. The State of West Bengal had preferred the said appeals. These appeals have been disposed of by the judgment delivered by my Lord the Chief Justice on 8 April 1965. In the writ petition out of which this appeal arises, however, Sinha, J., discharged the rule and the appeal has been preferred by the appellant who was a sub-inspector of excise promoted to hold the of...
Ram Ranjan Choudhury Vs. the Berhampore Bank Ltd. and ors.
Court: Kolkata
Decided on: Apr-08-1965
Reported in: AIR1966Cal482
ORDERChatterjee, J. 1. The only point involved in this appeal is whether the Subordinate Judge had the jurisdiction to entertain the execution petition and to proceed with it. This High Court passed the decree to the following effect:-- 'It is hereby ordered and decreed that the mortgaged properties in the aforesaid preliminary decree mentioned and set out in the schedule hereto annexed or a sufficient part thereof be sold with the approbation of the District Judge's Court at Murshidabad to the best purchaser * * * * *'. 2. The certified copy of this order together with as authorised copy of the decree of the High Court and a certificate of non-satisfaction was sent to the Court of the District Judge with a request that the decree should be executed within the jurisdiction of his Court under the provisions of the Code of Civil Procedure. The relevant provision is laid down in Order 21, Rule 8 of the Code which is as follows;-- 'Where such copies are so filed, the decree or order may, i...
Commissioner of Income-tax Vs. Lothian Jute Mills Co. Ltd.
Court: Kolkata
Decided on: Apr-06-1965
Reported in: [1967]66ITR630(Cal)
MITTER J. - Two question have been referred to this court, one under section 66(1) and the other under section 66(2) of the Act, in two separate references which are hereby consolidated. The questions are as follows :'(1) Whether, on the facts and in the circumstances of the case, the assessee-company is entitled to rebate of one anna per rupee on the undistributed balance of the profits as provided in clause (i) of the proviso to Item B Part I of the Schedule to the Finance Act, 1955 ?(2) Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that the provisions of proviso (b) to section 23A(1) of the Income-tax Act were not applicable to the assessee-company for 1955-56 ?'The facts are as follows :The assessee is a limited company in which the public are not substantially interested. For the assessment year 1955-56, the relevant accounting year ending on November 30, 1954, the assessee was assessed on a total income of Rs. 10,53,739. The gross income...
D. M. Wadhwana Vs. Commissioner of Income-tax, West Bengal.
Court: Kolkata
Decided on: Apr-06-1965
Reported in: [1966]61ITR154(Cal)
MITTER J. : The questions referred to this court under section 66(2) of the Act are as follows :'(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the transactions between the assessee and Messrs. Kedar Nath Hariram were speculative transactions within the meaning of the expression used in section 24(1) of the Indian Income-tax Act ?(2) Whether, on the facts and in the circumstances of the case the Appellate Tribunal erred in rejecting the set-off of the loss claimed by the assessee of Rs. 40,572 under section 24(1) of the Indian Income-tax Act ?The facts taken from the statement of case are as follows : The assessment year concerned is 1953-54, the corresponding accounting year being 2008 Gujarati Diwali year ending on October 18, 1952. The assessee is a member of the Gunny Trades Association and is a registered dealer in jute and hessian. In the accounting year mentioned above, the assessee entered into three transactions...
Commissioner of Income-tax, Calcutta Vs. PulIn Chandra Daw.
Court: Kolkata
Decided on: Apr-06-1965
Reported in: [1967]63ITR179(Cal)
MITTER J. - The question referred under section 66(1) of the Act is :'Whether, on the facts and in the circumstances of the case, and on a proper construction of the deed of dedication, dated 17th Baisakh, 1303 B. S. (28th April, 1896), the income from the properties covered by the said deed was assessable under section 9 of the Indian Income-tax Act in the hands of the respondent-assessee ?'The facts laid in the statement of the case are as follows :The relevant assessment years are 1952-53, 1953-54, 1954-55, 1955-56 and 1956-57, the corresponding previous years being the Bengali years 1358 to 1362 B. S. By an arpannamah dated the 17th Baisakh, 1303 B. S., one Kadambini Dassi and her son, Purna Chandra Daw, created a debutter endowment in respect of their family dwelling house at No. 12, Sib Krishna Daw Lane, Calcutta, in which the ancestral family deity Sri Sri Sridhar Jiew was installed as well as other immovable properties including a temple on the banks of the Ganges at Barrackpor...
Anadi Nath Chakraborty Vs. Commissioner of Income-tax, CalcuttA.
Court: Kolkata
Decided on: Apr-06-1965
Reported in: [1967]64ITR456(Cal)
MITTER J. - The question referred under section 66 (1) of the Act is :Whether on the facts and in the circumstances of the case, assessment under section 34 (1) (a) of the Indian Income-tax Act was in accordance with law ?'The facts discovered from the statement of the case are as follows :The assessee is an individual doing business in stationary. The assessment year in question is 1946-47, the financial year ending on March 31, 1946. A notice under section 22 (2) of the Act was issued to the assessee on August 27, 1946. He filed his return on February 11, 1949, showing an income of Rs. 17,457. A provisional assessment was made on the basis of this return on February 16, 1949. Thereafter, the Income-tax Officer found that the assessee had done some business in stationary not disclosed in the return. He issued a notice under section 28 (1) (c) of the Act for the levy of penalty on February 21, 1952. The assessee came forward with a disclosure under the voluntary disclosure scheme in Ma...
Champalal Baid Vs. Commissioner of Income-tax, Central, CalcuttA.
Court: Kolkata
Decided on: Apr-06-1965
Reported in: [1967]65ITR670(Cal)
MASUD J. - This reference under section 66(2) of the Income-tax Act, 1922, relates to the assessment year 1949-50, the corresponding year being 2005 R. M. (from April 17, 1948, to 6th April, 1949). The question of law referred to us is as follows :'Whether the Appellate Tribunal was justified in taking the view that the proper valuation of the stocks has been made by valuing both the opening and closing stocks at cost so that there should be no profit or loss in respect of the unsold shares ?'The said question has arisen out of the following facts :The assessee, assessed as an individual, was a holder of a large number of shares. He had been doing transactions in shares in the past, but in the relevant year of account there was neither any purchase nor sale of shares. The assessee valued the said shares at the beginning of the year of account at Rs. 1,80,589 and at the end of the year at Rs. 1,65,869. On the basis of this valuation he claimed a loss of Rs. 15,002. According to the Inco...
The Registrar of Trade Marks and anr. Vs. Kumar Ranjan Sen and ors.
Court: Kolkata
Decided on: Apr-01-1965
Reported in: AIR1966Cal311
Sinha, J. 1. In this case we are concerned with the provisions of the Trade and Merchandise Marks Act, 1958 (Central Act No 43 of 1958). The facts are shortly as follows: The respondent No. 4, Addisons Paints and Chemicals Private Ltd. of Madras had been using a trade mark containing the letters 'A. P. C.' in a monogram form, since the year 1953. In 1957, the said trade mark was registered. On the 26th of May, 1959 the respondents Nos. 1 to 3, Kumar Rajan Sen, Tushar Kanti Sen and MrinalKanti Sen, partners of the Asiatic Paints and Chemicals, applied for the registration of a trade mark containing the same letters 'A. P. C.' in a monogram form. On the 25th November, 1959 the new Trade and Merchandise Act., 1958 (hereinafter referred to as the 'said act') came into force. This Act repealed the Indian Merchandise Marks Act, 1889 and the Trade Marks Act, 1940, On the 1st December, 1959 the application was advertised in the Trade Marks Journal which was published on that date. On the 29th ...
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