Kolkata Court December 1966 Judgments
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Kshitish Chandra Sarbajna Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: Dec-22-1966
Reported in: [1967]20STC42(Cal)
A.C. Sen, J.1. The petitioner was served with a notice under Section 7 of the Bengal Public Demands Recovery Act, 1913, together with a certificate of public demand by the Certificate Officer, 24-Parganas, demanding payment of Rs. 25,000 on account of sales' tax and penalty in respect of four quarters ended in December, 1956. Under Section 9 of the said Act the petitioner denied liability to pay the amount on the ground that he had sold away his business to one Adhir Kumar Mukherjee. He contended that the said Adhir Kumar Mukherjee and not he was liable to pay the tax under Section 17 of the Bengal Finance (Sales Tax) Act, 1941, being the transferee of his business.2. The Certificate Officer, by his order dated 4th July, 1962, upheld the petitioner's objection and set aside the certificate with the observation that it would be open to the Commercial Tax Officer to issue distress warrant against the transferee in accordance with law for the realisation of the dues.3. The said decision o...
London and Thames Haven Oil Wharves Ltd. Vs. Attwooll (inspector of Ta ...
Court: Kolkata
Decided on: Dec-16-1966
Reported in: [1968]70ITR460(Cal)
BUCKLEY J. read the following judgment : The taxpayer company was assessed to income-tax under Case I of Schedule D in a sum of pound 21,404 for the final year 1955-56 in respect of profits of its business as a what owner. The company appealed to the special commissioners against this assessment; the special commissioners dismissed the appeal, and the company now appeals fork their decision to this court.The company owns and operates one of the largest oil storage installations in Europe. Part of its undertaking consisted at the relevant time of five deep-water jetties at Thames Haven, including one which was completed in the year 1952 at a cost of pound 346,323 to accommodate what are described as supertankers drawing up to 34 feet of water. In April, 1953, owing to the negligent handling of a ship, this jetty was seriously damaged. Its repair cost pound 83,167, and it was out of use for 380 days. The company consequently suffered damage which exceeded pound 83,167 by the amount of th...
Pundarikaksha Basu and ors. Vs. Sardar Chanda Singh and ors.
Court: Kolkata
Decided on: Dec-15-1966
Reported in: AIR1967Cal538
P. Chatterjee, J.1. The substantial question involved in this Second Appeal is to interpret Clause VI of the lease Clause VI runs as follows:--'To erect only temporary structures as may be necessary for their pupose: and if any structure of permanent or substantial character is erected by the lessees that will be done by them at their own risk, to remove the structures within a fortnight from the expiry of the lease by efflux of time, in default they will lose all rights in the structure and their rights therein will be extinguished......'2. This lease was executed on the 30thDecember 1946 This lease should be interpreted not merely in the context of the Transfer of Property Act which was then in forcebut also in the context of the Non-AgriculturalTenancy Act which came in force later. UnderSection 7. Sub-section 5 of the said Act 'notwithstanding anything contained in any other law forthe time being in force or any contract, if thelandlord has allowed pucca structures to beerected on ...
Tinkari Sen and ors. Vs. Dulal Chandra Das and ors.
Court: Kolkata
Decided on: Dec-14-1966
Reported in: AIR1967Cal518
ORDERBijayesh Mukherji, J.1. This in an application 'for re view and/or reconsideration' of my two ordersone dated June 17, 1966 and the other dated June 22 following.2. By the first such 'order'--really it was a judgment--I made absolute the rule obtained by the landlords under Article 227 of the Constitution against an appellate order of affirmance arising out of proceedings for standardization of rent under Section 9 of the '1950 Act.' So I did, after having heard only Mr. Deb who with Mr. Anil Kumar Mukherjee was appearing in support of the rule. Unfortunately, neither Mr. Murari Mohan Mukherjee nor his pleader. Mr. Apurbadhan Mukherjee, appearing for the opposite party tenants, waspresent After the judgment was delivered,making the rule absolute, Mr. ApurbadhanMukherjee mentioned the matter that very day (June 17, 1966), saying that the case was lost sight of. Thereupon I set it down for hearing on June 22, 1959 so that the matter might be heard in presence of both the parties. On...
In Re: Bharat Mining Corporation Ltd.
Court: Kolkata
Decided on: Dec-12-1966
Reported in: [1967]37CompCas430(Cal),71CWN359
P.B. Mukharji, J. 1. This is an application to alter the memorandum of association of the company in terms of the resolution set out in paragraph 6 of the petition passed at a general meeting. The alterations relate to the objects clause.2. The company is the Bharat Mining Corporation Limited. The objects of this company in the memorandum are set out mainly in Article 3 and its 22 sub-clauses. What is now intended to tie done is to add new sub-clauses (23) to (34) after Clause 3, Sub-clause (22), of the existing objects. The intended new clauses are as follows :--' (23) To enter into contracts with the Government and other persons for: (A) Construction of buildings, walls, boundary walls, bridges, dams and embankments. (B) Levelling of land, tanks, river beds and canals. (24) To construct buildings and houses and give them on lease or rent. (25) To construct buildings and houses and sell them. (26) To do all kinds of fabrication works of steel, aluminium, copper, zinc and alloys. (27)...
Baldeo Prosad Agarwalla Vs. Bhagwati Prosad Sukul
Court: Kolkata
Decided on: Dec-06-1966
Reported in: (1967)IILLJ92Cal
D.N. Sinha, C.J.1. The facts in this case are shortly as follows.2. The respondent in this case is one Bhagwati Prosad Sukul. He has made a claim for compensation under the provisions of the Workmen's Compensation Act, 1923 (hereinafter referred to as the said Act), in respect of an accidental Injury suffered by him on 26 September 1963. According to him, it arose oat of, and In the course of, his employment under the respondent. It appears that the respondent was employed by the India Trading Company. It is a disputed question as to whether this company is a partnership concern or whether it belonged solely to the appellant. We need not however, consider that matter in this appeal, as It la not necessary to do so. The said business deals with sale of petrol and petroleum products, and has a petrol pump station In Lower Circular Road, Calcutta, and the respondent had been working there. On 25 September 1963 he took out a Fiat oar belonging to a customer and drove it to the maidan, wher...
Biswanath Mukherjee Vs. the State
Court: Kolkata
Decided on: Dec-05-1966
Reported in: AIR1967Cal602,1967CriLJ1626
Das, J. 1. This revisional application is directed against the petitioner's conviction under Section 170 of the Indian Penal Code. 2. The prosecution case is that the petitioner went on board the Japanese vessel S. S. Ganges Maru and represented himself as a Customs Officer and wanted presents from the Purser and the Master of the vessel. He received a ball-pointed pencil from the Purser and a packet of handkerchiefs from the Master. At this time, P. W. 1 Mr. Gomes, a Preventive Officer of the Customs went on board the vessel in course of his official duty and found the petitioner sitting with the Master and two others. On enquiry about his identity, it was pointed out that the petitioner represented himself as a Customs Officer. His identity was challenged and finally he was held and handed over to the police. Charge sheet was submitted and the learned Presidency Magistrate charged him under Section 419 Indian Penal Code for cheating in respect of the ball-pointed pencil and one packe...
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