Kolkata Court May 1965 Judgments
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S.P. Consolidated Engineering Co. (P) Ltd. Vs. Union of India (Uoi) an ...
Court: Kolkata
Decided on: May-14-1965
Reported in: AIR1966Cal259; MANU/WB/0060/1966
P.C. Mallick, J.1. This is an application under Section 20 of the Indian Arbitration Act for filing an arbitration agreement. The arbitration agreement is a clause in the contract subsisting between the parties. The petitioner is a contractor which did certain construction works for the South-Eastern Railway Clause 63 of the General Conditions of the contract which is applicable for this kind of contracts is the arbitration clause. During the execution of works payments were made to the contractor on running bills. After completion of works the contractor's claim in the final bill including the claim for refund of initial and subsequent security deposits has been disputed by the Government. The contractor invoked thereupon the arbitration clause and called upon the General Manager to appoint arbitrator in terms of the arbitration clause. The General Manager not having complied with the above requisition, the contractor has made this application for filing the arbitration agreement and ...
Nirendra Kumar Banerjee and anr. Vs. Commissioner, Corporation of Calc ...
Court: Kolkata
Decided on: May-14-1965
Reported in: (1968)IILLJ220Cal
B.N. Banerjee, J.1. Certain industrial disputes between the Corporation of Calcutta and its employees, including employee in the Food Supply Department of the Corporation, were referred to an industrial tribunal for adjudication, as far back as February 1948 and the award of the tribunal was published in the Calcutta (sic) the on 23 July 1948. There may have been some tardiness in notifying acceptance of the award. Ultimately, however, on 2 September 1948, the Administrative Officer of the Corporation of Calcutta passed the following orders:I have gone through the petition of the Calcutta Corporation Employees' Association, dated 28 August 1948, asking for the continuance of the existing food concession to the employees. The employees' association has stated in the petition that none of the parties on the employees' side; who represented in the dispute, has accepted the award of the tribunal. This attitude on the part of the employees is not proper. The tribunal's award is binding on b...
Commr. of Income-tax, Excess Profit Tax Vs. Indian Mica Supply Co. Ltd ...
Court: Kolkata
Decided on: May-13-1965
Reported in: AIR1967Cal619
Laik, J.1. This is an application for leave to appeal to the Supreme Court of India. The Assessee Company was at all material times carrying on business of winning mica and selling the same after refinement. In course of business, it entered into several contracts of leases. One of such lease is dated February 12, 1936 made between Madan Lal and others, Mica Merchants of Giridih, on the one part and the Assessee Company on the other part. A copy of the said lease was made an annexure A to the statement of the case. The said lease was for a term of 5 years commencing from 7th of March, 1935. Under the terms of the lease the Assessee covenanted to pay to the superior landlords of the lessors, either direct or through the lessors, the rents and royalties payable by the lessors to their landlords. In the year of account corresponding to the assessment year 1947-48, a sum of Rs. 28,726 was paid by the assessee company to the superior landlord towards rent on account of the lease.2. The Asse...
Praise and Co. (Private) Ltd. Vs. Commissioner of Income-tax, West Ben ...
Court: Kolkata
Decided on: May-13-1965
Reported in: [1966]60ITR566(Cal)
LALK J. - In this reference under section 66(1) of the Income-tax Act, 1922 (hereafter stated, in short, as the Act), we are-required to give opinion on the question :'Whether, on the facts and in circumstances of the case, the surplus of Rs. 1,65,906 resulting from the sale of the plot constitutes profit in an adventure in the nature of trade ?'The facts in paragraph 2 of the agreed statement of the case are :'The assessment year is 1953-54, relevant for the calendar year 1952. The assessee was a private limited company carrying on business in share-dealing. In 1950, it purchased a plot of lands at Alipore for Rs. 3,14,092, out of borrowed capital. It incurred some expenses for digging a tube-well and constructed a small shed. It wrote on 6th November, 1950, to the Calcutta Electric Supply Corporation to provide electricity. The company also applied for unfiltered water supply and to the telephone authorities asking for telephone connections. A firm of architects was approached for pr...
Banku Behari Chandra Vs. Sm. Kalyani Debi
Court: Kolkata
Decided on: May-10-1965
Reported in: AIR1967Cal351,70CWN139
P.N. Mookerjee, J.1. This appeal arises under the following circumstances:2. The respondent brought a suit, purporting to be one under Section 36 of the Bengal Money-Lenders Act on the allegation inter alia that she borrowed Rs. 2,500 from the appellant, who was a money-lender, through her husband. The transaction, however, which was intended to be a mortgage, was made or effected in the form of a sale with a separate agreement of re-purchase or re-conveyance. As a matter of fact, there were two documents, a conveyance or sale-deed, and an agreement for re-conveyance and the learned trial Judge dismissed the suit on the preliminary ground that, having regard to the said two separate documents and in view, particularly, of the proviso to Section 58(c) of the Transfer of Property Act, the transaction cannot, in law, be regarded as a mortgage and, accordingly, the present suit on that basis would fail.3. From this decree of dismissal, an appeal was taken by the plaintiff respondent to the...
Lal Chand Roy Vs. Nerode Kanta Goswamy
Court: Kolkata
Decided on: May-07-1965
Reported in: AIR1966Cal478
Sinha, J. 1. This is an appeal against an order of Mallick, J. dated August 21, 1964 by which he dismissed an application made by the appellant to correct, remit or set aside an award. The facts of the case are shortly as follows: The appellant and the respondent jointly acquired three properties, namely, premises Nos. 2A, Colonel Biswas Road, No. 89, Bepin Ghosal Road and No. 21, Taltolla Bazar Street. The parties had equal shares in the said properties. The petitioner claimed that he had made excess contribution for acquisition of one of the said properties and in effecting a partition of the properties, this claim should be kept in view. The respondent disputed the claim about excess payment. All matters in dispute between the parties relating to partition, including the claim for excess payment, were referred to the sole arbitration of Dr. P. C. Chunder by an agreement dated May 15, 1959. The relevant Clauses in the said agreement are Clauses 1, 5, 6 and 7 which are set out hereund...
Commissioner of Income-tax Vs. Life Insurance Corporation of India, Un ...
Court: Kolkata
Decided on: May-07-1965
Reported in: AIR1966Cal493
Masud, J. 1. The short point to be decided in this reference under Section 66(1) of the Income-tax Act, 1922, is whether the litigation expenses amounting to Rs. 3,98,631 should be allowable as an expenditure under Section 10(2)(xv) of the Act. The relevant facts underlying this reference as set out in the statement of case are briefly stated as follows: 2. The assesses held several shares of the New Tea Co. Ltd. (hereinafter referred to as theTea Co.), the face value of which at the meterial time amounted to Rs. 7,480, One Sudhangsu Mohan Choudhury, a shareholder of the Tea Co. instituted a suit against the respondent company and some other defendants in the Calcutta High Court alleging that the share holding of the assessee in the Tea Co. being in excess of 10% of the Subscribed share capital of the Tea Co. contravened the provision of Section 27A(4) of the Insurance Act 1938. The plaintiff in the suit prayed, inter alia, for a perpetual injunction restraining the defendants from exe...
Ajoy Raj Singh Vs. Baj Bahadur Singh and ors.
Court: Kolkata
Decided on: May-07-1965
Reported in: AIR1967Cal421,1967CriLJ1003,69CWN663
ORDER1. This Rule is directed against an order passed by the Additional Chief Presidency Magistrate, Calcutta making over a lorry seized by the police to the accused opposite party No. I on a bond.2. The petitioner filed a petition of complaint before the Additional Chief Presidency Magistrate, Calcutta making certain allegations of cognizable offences against the opposite parties in respect of lorry No. WGA 2079. The Additional Chief Presidency Magistrate without himself taking cognizance of the alleged offences directed the police to make investigation under Section 156(3) of the Code of Criminal Procedure. The police thereupon treated the said petition of complaint as the First Information Report and started investigation into the alleged offences. During investigation the police arrested opposite party No. I and seized lorry No. WBK 1425 from his possession. The next day, the police produced opposite party No. 1 before the Additional Chief Presidency Magistrate who granted him bail...
Badri Prasad Bajoria Vs. Commissioner of Income-tax, Central
Court: Kolkata
Decided on: May-07-1965
Reported in: AIR1967Cal540
Masud, J. 1. In this reference under Section 66(1) of the Income tax Act. 1922, the short point to be decided is to determine whether the date of the assessment order is the date OB which it is passed or the date on which it k served on the assessee The facts of the case are briefly stated as follows:-- 2. The assessee is a partner in three registered firms, namely M/s. Bajoria & Co., M/s. Nand Kishore & Co. (A/c No. 2) and M/s. National Shipping Co. He also derives income from dividends and also director's fees and commissions from Star Paper Mills Ltd., and Hall & Anderson Ltd. The assessment year in question is 1954-55 and the corresponding previous year is the financial year 1953-54. The Income-tax Officer completed the assessment for the year 1964-55 on 26th March, 1959, on an income of Rs 42,318. Thereafter a notice of demand under Section 29 of the Income-tax Act demanding the tax due on the amount assessed was served on the assessee on 1st April. 1959. The assessee appealed to ...
Commissioner of Income-tax, West Bengal Vs. Life Insurance Corporation ...
Court: Kolkata
Decided on: May-07-1965
Reported in: [1966]62ITR827(Cal)
MASUD, J. - The short point to be decided in this reference under section 66(1) of the Indian Income-tax Act, 1922, is whether the litigation expenses amounting to Rs. 3,98,631 should be allowable as an expenditure under section 10(2) (xv) of the Act. The relevant facts underlying this reference as set out in the statement of case are briefly stated as follows :The assessee held several shares of the New Tea Co. Ltd. (hereinafter referred to as the Tea Co.), the face value of which at the material time amounted to Rs. 7,480. One Sudhangsu Mohan Choudhury, a shareholder of the Tea Co., instituted a suit against the respondent-company and some other defendants in the Calcutta High Court alleging that the shareholding of the assessee in the Tea Co., being in excess of 10 per cent. of the subscribed share capital of the Tea Co., contravened the provisions of section 27A(4) of the Insurance Act, 1938. The plaintiff in the suit prayed, inter alia, for a perpetual injunction restraining the d...
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