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Kolkata Court November 1967 Judgments

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Nov 14 1967

District Magistrate of Midnapore and ors. Vs. Dhananjoy Nayak

Court: Kolkata

Decided on: Nov-14-1967

Reported in: AIR1968Cal549,1968CriLJ1416

Sinha, C.J. 1. The facts in this case are as follows:2. By an order of the District Magistrate of Midnapore dated 13th February, 1958 the respondent, Dhananiov Navak was appointed as a Special Police Officer under Section 17 of the Police Act, 1861. Section 17 of the said Art runs as follows 'When it shall appear that any unlawful assembly, or riot or disturbance of the peace has taken place or may be reasonably apprehended and that the police force ordinarily employed for preserving the peace is not sufficient for its preservation and for the protection of the inhabitants and the security of property in the place where such unlawful assembly or riot or disturbance of the peace has occurred, or is apprehended, it shall be lawful for any police officer not below the rank of Inspector to apply to the nearest Magistrate to appoint so many of the residents of the neighbourhood as such police officers may require to act as special police officers for such time and within such limits as he s...


Nov 13 1967

Arya Kumar Bal Vs. Sm. Ila Bal

Court: Kolkata

Decided on: Nov-13-1967

Reported in: AIR1968Cal276

Laik, J. 1. The question raised here was whether the reputed wife, who had already obtained a decree in her favour in the Trial Court declaring her marriage as a nullity, on the ground of her husband's physical impotency, could maintain an application in the Appellate Court against the husband appellant for interim maintenance, pending the hearing of the appeal.2. The facts shortly are:--The marriage between the parties was solemnised according to Hindu rites on January 26, 1961. The wife was then 19 years of age, a student in the 3rd year B. A. Class of Victoria College, Calcutta, now she is a graduate of the University of Calcutta The husband then aged 27 was a D. Phil of the said University a lecturer of Botany in the Bangabasi College, Calcutta at present he is a research assistant in the department of Anatomy. Mac Gill University, Montreal, Canada, drawing annually 7000 Canadian dollars, equivalent to more than Rs. 48,000 after current devaluation.3. The wife petitioner alleged, a...


Nov 09 1967

Mamchand and Co. and Others Vs. Commissioner of Income-tax, West Benga ...

Court: Kolkata

Decided on: Nov-09-1967

Reported in: [1968]69ITR631(Cal)

This is an application for appropriates writs and order of sitting aside, quashing and cancelling severals warrants of authorisation mentioned in the sub-paragraph under paragraph 8 of the petition whereby several Income-tax Officers were directed to enter, search and seize various account, documents, money, jewellery or other valuable articles which might be found as a result of search, and to take possession thereof.The petitioners Nos. 2, 3 and 4 are partner of the petitioner No. 1. The petitioner No.1 was registered under the Income-tax Act, 1922, as a registered firm. The assessment of the petitioner to income tax had been completed up to the assessment year 1963-64. The returns of the assessment year 1964-65 and 1965-66 have been filed, but the assessment in respect of these two years have not yet been completed. The petitioners contention is that on no occasion since the registration of the petitioner No. 1 in 1941, the petitioner failed to provide books of account, documents an...


Nov 08 1967

Pook (inspector of Taxes) Vs. Owen.

Court: Kolkata

Decided on: Nov-08-1967

Reported in: [1969]74ITR125(Cal)

LORD DENNING M.R. - Dr. Owen is a medical practitioner in Fishguard. He had a part-time appointment at the hospital at Haverfordwest. That is 15 miles away from Fishguard. His appointment is an obstetrician and anaesthetist. Under his appointment he is on stand-by duty for emergencies : as an obstetrician one weekend a month : as an anaesthetist one weekend a month, and also on Monday and Friday nights. He has got to be accessible by telephone during that time. All his part-time work is concerned with emergency cases at the hospital at Haverfordwest. As soon as he gets a telephone call telling him of an emergency, he gives instructions over the telephone to the hospital staff. For instance, as an obstetrician, he may tell the to prepare the patient for an operation, or to do what is necessary for the woman. Or, as an anaesthetist, he may have to give instructions relating to the pre-anaesthetic treatment. After giving instructions her usually sets off immediatedly to the hospital by ca...


Nov 07 1967

In Re: Hiren Bose

Court: Kolkata

Decided on: Nov-07-1967

Reported in: AIR1969Cal1,1969CriLJ40,72CWN82

Banerjee, J. 1. 'Darpan' is a weekly newspaper, published in the Bengali language. The contemner, Hiren Bose, is the Editor, Printer and Publisher of the weekly, all in one. In the issue of the weekly paper, dated September 15, 1967, there appeared an article headed 'Demonstration in the High Court: Revolt of the exploited masses against the law in force,' 2. At the sitting of the Special Bench on September 19, 1967, then engaged in hearing certain applications against 'gheraos' practised by labourers against the management and the managerial staff of certain concerns, Mr. A. K. Dutt, Advocate, brought the Article to the notice of the Special Bench. The Article was also brought to the notice of the Special Bench by Mr. Samiran Sen, Registrar, Original Side of this Court. The article appeared to have been written in the context of an exhibition of 'gherao' inside court room No. 1 and the noisy demonstration held inside and outside the court premises by certain persons. Upon reading the ...


Nov 07 1967

Commissioner of Income-tax Vs. Sardar Bahadur Sardar Indra Singh Trust

Court: Kolkata

Decided on: Nov-07-1967

Reported in: [1971]82ITR567(Cal)

Banerjee, J.1. This reference, under Section 66(1) of the Indian Income-tax Act, 1922, has been made in the circumstances hereinafter related.2. The assesse'e is a public charitable trust, originally constituted under a trust deed, dated December 19, 1944. The trust was renewed by a deed dated January 10, 1951.3. The year of assessment, with which we are concerned in this reference, is 1960-61, the relevant previous year being the year ended March 31, 1960.4. Sardar Ajaib Singh, who is himself a trustee of the assessee trust, offered to transfer 640 fully paid-up shares in Indra Singh and Sons Private Ltd., of the face value of Rs. 6,40,000 to the assessee trust, reserving to himself the right to revoke or recall the transfer of either the entire lot of 640 shares or a portion thereof, but not until the expiry of clear seven years from the date of the delivery of the instruments of transfer and the certificates of share to the assessee trust. The offer is contained in his letter, dated...


Nov 07 1967

Bibhuti Ranjan Nandy Vs. the State

Court: Kolkata

Decided on: Nov-07-1967

Reported in: 1968CriLJ673

1. The appellant was charged before the Special Court appointed by the Governor under Section 4(2) of the West Bengal Criminal Law Amendment (Special Courts) Act, 1949. The charge was that on or about the 27th March, 1957 at Haripal and Bandipur, P. 8. Haripal, the appellant who was a public servant being an Assistant Revenue Officer, Haripal, under the Government of West Bengal, was entrusted with certain properties namely, a sum of Rs. 811-6. which he had realised from different loanees towards the repayment of their agricultural loans, committed criminal breach of trust in respect of the said Bum of Rs. 811-6 and thereby committed an offence punishable under Section 409 Of the Penal Code.The Special Court found the appellant guilty of the charge under Section409 of the Penal Code and sentenced him to rigorous imprisonment for tour months and to pay a fine of Rs. 100/- in default to rigorous imprisonment for one month. Against this order of conviction and sentence the appellant has a...


Nov 01 1967

Wiseman and Another Vs. Borneman and Others.

Court: Kolkata

Decided on: Nov-01-1967

Reported in: [1969]71ITR651(Cal)

APPEAL, from Pennycuick J. 1On February 23, 1967, the Inland Revenue Commissioners issued a notification to each of the plaintiffs, Cyril Robert Wiseman and Millicent Edith Wiseman, in accordance with section 28(4) of the Finance Act, 1960, that they had reason to believe that the section applied in respect of certain transaction. on March 23, 1967, the commissioners received statutory declarations from the plaintiffs stating the facts and circumstances upon which in their opinions the section did not apply.The commissioners considered the declarations and decided to submit the matter under section 28(5) to the tribunal constituted for the purpose of that section to ascertain whether there was a prima facie case. The Inland Revenue solicitor was instructed to prepare a counter-statement but the matter had not been submitted to the tribunal.In a letter dated May 12, 1967, the plainfiffs informed the registrar of the tribunal that they wished to be represented by counsel at the hearing a...


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