Kolkata Court January 1967 Judgments
C. Mc Lennan and anr. Vs. the State
Court: Kolkata
Decided on: Jan-30-1967
Reported in: AIR1968Cal195,1968CriLJ482
ORDERT.P. Mukherji, J. 1. This rule is directed against the orders passed by Shri P. K. Dutta, magistrate, second class Asansol on July 13, 1965 and August 12. 1965 respectively whereby in an inquiry under Section 202 of the Code of Criminal Procedure, he issued summonses on the petitioners on the prayer of the complainant, and on failure of the petitioners to attend court in obedience to the summons issued on them, took cognizance of the offence of non-attendance in obedience to summons under Section 485A of the Code of Criminal Procedure and directed them to show cause why they should not be summarily punished under that section. By this petition, the petitioners prayed for setting aside both the above orders.2. One Ajit Kumar Ghosal lodged a first information report with the police on April 17, 1964, against one Prodyot Kumar Roy alleging criminal trespass and theft. On April 20, 1964 Pradyot surrendered in court and obtained bail. As the police did not submit any report to the magi...
Tag this Judgment!Taraprasanna Choudhry Vs. Agricultural Income-tax Officer
Court: Kolkata
Decided on: Jan-25-1967
Reported in: AIR1967Cal532
1. Several questions of law have to be answered on this petition under Article 226 of the Constitution.2. The petitioner is the owner of certain agricultural lands. There was no assessment proceeding against him under the Bengal Agricultural Income-tax Act. 1944 (hereinafter referred to as 'the Act') prior to 1949. In 1919-51 there were such proceedings bill the assessment was nil upon the finding that his income fell below the taxable amount Subsequently, on 18-11-1958 the Agricultural Income-tax Officer issued notices under Section 38(1) of the Act asking the petitioner to submit returns for the years 1954-57 It is against the notice in respect of the year 1956-57, which is at Ann. A to the petition, that the present petition has been brought Before proceeding further, it would be useful to reproduce the text of this notice.'Whereas in consequence of definite information which has come into my possession I have discovered that your total agricultural income from Rent Revenue and Agri...
Tag this Judgment!i.H. Khan Vs. V.M. Arathoon and anr.
Court: Kolkata
Decided on: Jan-25-1967
Reported in: 1969CriLJ242
ORDERT.P. Mukherji, J.1. This rule was obtained by the petitioner against the order of the learned: Chief Presidency Magistrate, Calcutta, whereby his complaint against the Opposite Parties under Section 426/34 of the Indian Penal Code was dismissed under Section 203 of the Code of Criminal Procedure. The petitioner took lease of a piece of land from Opposite Party No. 1 and on that land he erected a structure which was used by him as a motor-repairing garage. The petitioner asked for a separate meter for the electric connection to his garage and to that end he is stated to have paid a certain sum of money to Opposite Party No. 1. A separate meter, however, was not installed but the petitioner was permitted to have electric current for his garage from the meter of Opposite Party No. 1, Subsequently, as a result of a dispute between the parties, Opposite Party No. 1 switched off the electric current to the petitioner's installation in the garage and it is this denial of the current that...
Tag this Judgment!Northern Bengal Jute Trading Co. Ltd. Vs. Commissioner of Income-tax.
Court: Kolkata
Decided on: Jan-25-1967
Reported in: [1968]70ITR407(Cal)
MASUD J. - The question required to be answered in this reference is stated as follows.'Whether there was any legal admissible evidence to justify the Tribunals finding that the deposits of Rs. 1,40,000 were the assessees income from undisclosed source ?'These reference has arisen under the following circumstances. The applicant, a limited company, was carrying on business at all material times in jute. In the books of accounts of the assessee-company, maintained at Raninagar, Darwani and Domar, there were several cash credits totaling Rs. 1,40,000 in the names of some persons, as stated below :In Raninagar BooksS.No.Names :Date :Amounts :Rs.1.Suresh Chandra Podder28-10-4620,0002.do.23-11-4610,0003.Pannalal Agarwalla28-10-4640,000In Darwani Books :4.Satnarain Agarwalla24-10-4620,0005.Debi Dutta Agarwalla30-11-4615,000In Domer Books :6.Banwarilal Oswal3-12-4620,0007.Nripendra Chandra Roy8-12-4615,000 Total1,40,000The assessee was asked by the Income-tax Officer to explain in source of t...
Tag this Judgment!Sunil Majhi Vs. the State
Court: Kolkata
Decided on: Jan-24-1967
Reported in: AIR1968Cal238,1968CriLJ618
ORDERT.P. Mukherjee, J.1. This Rule directed against the conviction of the petitioner under Section 323/294 I.P.C. Involves an interesting legal point revolving round the question of the status of Naraji petition in law and the duty of the court in relation thereto.2. One Kasinath Saha filed before the Magistrate a complaint against the petitioner making allegation of offence? under Sections 325/355, T.P.C. The Magistrate after examining the complainant under Section 200 sent the complaint to the local Anchal Prodhan for enquiry and report The enquiring officer duly submitted his report and the complainant apprehending an adverse report filed a petition before the Magistrate making certain allegations against the enquiring officer and praving for a judicial enquiry. The learned Magistrate on a consideration of the report and the petition above, which he took to be a naraji, directed a judicial en-quiry as prayed for. On the basis of the report of that enquiry, the petitioner was summon...
Tag this Judgment!Commissioner of Wealth-tax, Calcutta Vs. Narayandass Sadani.
Court: Kolkata
Decided on: Jan-20-1967
Reported in: [1967]65ITR137(Cal)
BANERJEE J. - This is a reference under section 27(1) of the Wealth-tax Act, made under circumstances hereinafter stated.The assessee is one Narayandass (alias Naraindas) Sadani. He has a one-half share in three immovable properties in Calcutta. The other one half share belongs to his brother, Ramnarayan Sadani. The assessment years in question are 1957-58 and 1958-59 and the corresponding valuation dates are Akshaya Tritia day of 2014 and 2015 S. Y. The point in dispute is the status in which the assessee is to be assessed to wealth-tax.The assessee is the son of one Amarchand and grandson of one Lachmandas. Lachmandas was a Hindu governed by the Mitakshara school. Amarchand was his only son. Amarchand had five sons, viz., (1) Sewnarain (2) Harnarain, (3) Ramnarain, (4) Naraindas and (5) Lachminarayan. The last-mentioned son was born in the year 1934.Amarchand used to do business in the name of Lachmandas Amarchand, as the sole proprietor, and owned several properties in Calcutta and ...
Tag this Judgment!Sidhya Gopal Misra Represented by Sm. Nalini Misra, Mother, Detenu Vs. ...
Court: Kolkata
Decided on: Jan-19-1967
Reported in: AIR1968Cal101,1968CriLJ307
ORDER No. 896-C. Dated 6-5-66. Whereas I am satisfied with respect to the person known as BAG alias Sidhya Gopal Misra son of late Kumud Bandhu Misra of Seherapara (Suri), P. S. Suri, District Birbhum, that with a view to preventing him from acting in a manner prejudicial to the maintenance of public order, it is necessary so to do. Now, therefore, in exercise of the powers conferred by Section 3(2) of the Preventive Detention Act 1950 (Act IV of 1950), I make this order directing that the said 'BAG' alias Sidhya Gopal Misra be detained. Given under my hand and seal of office. Sd/- M. Kar Gupta.District Magistrate, Birbhum.6-5-66. Seal of the District Magistrate of Birbhum. ** ** ** The annexure to this order discloses 8 grounds between the period from January 21. 1961 and the date of detention. The grounds Ka to Ma mention incidents in the years 1961 and 1962 and the grounds Cha to Ja from September 1965. The grounds stated do not disclose any incident of the years1963 and 1964 and t...
Tag this Judgment!Ghasiram Agarwalla Vs. the State
Court: Kolkata
Decided on: Jan-19-1967
Reported in: AIR1967Cal568,1967CriLJ1599
Sinha, C.J.1. The facts in this case are shortly as follows. The appellant, Ghasiram Agarwalla, was the appointed retailer of Fair Price Shop No. 1766, situated at 45/9, Beliaghata Main Road, Calcutta, in terms of agreement Ext. 4/8, copy whereof is set out at pages 4 to 6 of Part II of the paper book. The article of agreement is between the Governor of the State of West Bengal and the said Ghasiram Agarwalla, dated 8th October, 1956, and recites that the Government of West Bengal In the Department of Food. Relief and Supplies (Food Branch), had agreed to appoint the said Ghasiram Agarwalla and the said Ghasiram Agarwalla had agreed to carry on business, as a retail dealer of wheat under the Government's scheme to distribute wheat to consumers from fair price shops In the order of reference, the learned Judges have mistakenly stated that fair price shops retailed wheat of rice to the holders of ration cards at a fixed price Shops which retail rations are called ration shops. Fair price...
Tag this Judgment!National Sugar Mills Ltd. Vs. the State of West Bengal
Court: Kolkata
Decided on: Jan-17-1967
Reported in: AIR1967Cal609
ORDERA.N. Sen, J.1. This is an application under Article 226 of the Constitution.2. The facts relevant for the purpose of this application may be set out. National Sugar Mills Ltd. hereinafter referred to as the company, was incorporated on the 3rd of August 1955 as a public limited company. The head office of the company was at No. 15, Chittaranjan Avenue. The principal object for which the company was promoted, was to start sugar mills and Distilleries in the State of West Bengal or elsewhere in India. The paid up capital of the company was Rs. 33 lakhs. In March 1956 the company obtained the necessary licence from the Central Government for setting up a sugar factory at Ahmedpur in the District of Birbhum in the State of West Bengal. The plant and machinery had been installed by January, 1960 and production had started in November, 1960. Under an indenture of mortgage dated the 26th of September, 1957 the company had borrowed a sum of Rs. 21 lakhs from the respondent State of West B...
Tag this Judgment!Calcutta Landing and Shipping Co. Ltd. Vs. Commissioner of Income-tax, ...
Court: Kolkata
Decided on: Jan-12-1967
Reported in: [1967]65ITR1(Cal)
BANERJEE J. - These three references under the Indian Income-tax Act, 1922, were made in circumstances hereinafter stated.The assessee, Calcutta Landing and Shipping Co. Ltd., is a public limited company acting as shipping agents, inter alia, in the Port of Calcutta. One A. I. D. Baptist joined the services of the assessee-company, on probation, on September 1, 1954, and was confirmed as a senior assistant on April 1, 1955. On June 3, 1955, the said Mr. Baptist was murdered in the companys yard, under circumstances tragic in nature, as appears from the following undisputed statement of fact made by the assessee-company (page 54 of the paper-book) : 'Towards the end of May, 1955, one of the launches of the company Celt was found to require major repairs and it was, therefore, directed to be dry-docked at the companys yard at Salkia, Howrah. When this was done, according to the practice followed on the river, all the crew of the launch excepting the serang and the engine driver was disch...
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