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Kolkata Court September 1967 Judgments

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Sep 06 1967

Rama Kanta Banik Vs. District School Board of Malda and ors.

Court: Kolkata

Decided on: Sep-06-1967

Reported in: AIR1969Cal397,73CWN802

ORDERD. Basu, J.1. This petition under Article 226 of the Constitution brings before the Court a somewhat queer story about a Primary School teacher.2. The petitioner was appointed a teacher of the Kiol Primary School, by the District School Board (Respondent No. 11, under Section 23 (1) (g) of the Bengal (Rural) Primary Education Act 1930. The petitioner, on account of his alleged grievances regarding non-payment of some arrears of salary, went on hunger strike from 7-8-1963 and squatted on the premises of the District School Board while on hunger strike which continued until 16-8-1963. when he was bodily removed by the Police from such premises to the judicial lock-up, and a criminal case was started against the petitioner under Section 448 of the Indian Penal Code.3. While he was still on hunger strike at the premises of the School Board, on 13-8-1963, he was served with the charge-sheet in Ann. A, containing as many as 16 charges and asking him to show cause within three days from ...


Sep 05 1967

Smt. Gouri Gupta Chaudhury Vs. Tarani Gupta Chaudhury

Court: Kolkata

Decided on: Sep-05-1967

Reported in: AIR1968Cal305

ORDERR.M. Datta, J. 1. In this application the main point for decision is whether pending the decree being passed in the suit for maintenance an order for payment of interim maintenance can be made in an interlocutory application. The point is of much substance because under the Hindu Adoptions and Maintenance Act (No. 78 of 1956) there is no specific provision for payment of interim maintenance as is the case with some other statutes viz. the Indian Divorce Act of 1869. the Hindu Marriage Act of 1955 and the Special Marriage Act of 1956. 2. In the suit filed herein the wife has claimed Rs. 800/- per month for maintenance and residence. She has also claimed maintenance and education expenses of her daughter Tapati. She has also prayed for a declaration of charge on the immovable properties for the due payment of the decretal amount when passed. 3. The marriage is admitted. The daughter is now 22 years of age. The applicant wife has been staying in a separate residence from the husband ...


Sep 01 1967

Murlidhar Jhunjhunwalla Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Sep-01-1967

Reported in: [1969]73ITR727(Cal)

K.L. Roy, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, hereinafter referred to as the Act, the following question of law has been referred to this court by the Income-tax Appellate Tribunal:'Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the passing of pucca delivery orders did not amount to actual delivery of goods and the loss incurred in the transactions of purchase and sale was speculative loss within the meaning of Explanation 2 to Section 24(1) of the Income-tax Act, 1922 ?'2. The facts as stated in the statement of the case are as follows. The assesses, Murlidhar Jhunjhunwalla, is an individual who deals, inter alia, in hessian and B. Twill. During the previous year for the assessment year 1955-56, being 2011 Ratha Jatra ending on the 1st of July, 1954, the assesses contracted to sell 2,700 bales of B. Twill to one Subhkaran Jhun-jhunwalla under contract dated the 24th November, 1953, delivery to ...


Sep 01 1967

Murlidhar Jhunjhunwalla Vs. Commissioner of Income-tax, West Bengal Ii

Court: Kolkata

Decided on: Sep-01-1967

Reported in: AIR1968Cal253

K.L. Roy, J.1. In this reference under Section 66 (1) of the Indian Income-tax Act, 1922, hereinafter referred to as the Act, the following question of law has been referred to this Court by the Income-tax Appellate Tribunal:Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the passing of Pucca Delivery Orders did not amount to actual delivery of goods and the loss incurred in the transactions of purchase and sale was speculative loss within the meaning of Explanation 2 to Section 24 (1) of the Income-tax Act 1922?2. The facts as stated in the Statement of the case are as follows. The assessee, Murlidhar Jhunjhunwalla, is an individual who deals, inter alia, in hessian and B Twill. During the previous year for the assessment year 1955-56, being 2011 Ratha Jatra ending on the 1st of July, 1954, the assessee contracted to sell 2700 bales of B. Twill to one Subhkaran Jhunjhunwalla under contract dated the 24th November 1953, delivery to be giv...


Sep 01 1967

Lab Singh Vs. State of West Bengal

Court: Kolkata

Decided on: Sep-01-1967

Reported in: AIR1968Cal262

ORDERB.C. Mitra, J. Civil Revision No. 1028 (W) of 1967.1. In this and in 105 other writ petitions the same questions are involved, and this judgment would govern all these writ petitions. 2. On December 8, 1986 an advertisement was published for the issue of permits for plying buses in and around Calcutta. This advertisement invited all persons having in their possession buses, and also those who could produce new buses for the purposes of stage carriage permits in different routes in and around Calcutta region, to apply to the appropriate authority for permission to ply the buses in these routes. The petitioner claims to have invested about Rs. 70,000 in a bus and was granted permit for the route No. 12C, i.e., the route lying between Howrah and Thakurpukur. On production of the petitioner's bus, he was granted a permit effective up to February 28, 1967. This permit was subsequently extended till April 28, 1967 and thereafter till June 30, 1967. 3. The petitioner's case is that after...


Sep 01 1967

Commissioner of Income-tax, West Bengal Vs. Hindusthan Motors Ltd.

Court: Kolkata

Decided on: Sep-01-1967

Reported in: [1968]68ITR301(Cal)

BANERJEE J. - This reference, under section 66(1) of the Indian Income-tax Act, 1922, has been made under circumstances hereinafter related.The assessee is a manufacture of motor cars and has a factory within the territorial limits of Kotrang Municipality. The location of the factory is a little distance away from the Grand Trunk Road. There is an approach road from the Grand Trunk Road to the factory premises of the assessee which road belongs to the Government of West Bengal. The said approach road fell into disrepair and began to cause transportation difficulties to the assessee. The Government was not prepared to meet the expenses for the repair of the road. Thereupon, the assessee offered to contribute a sum of Rs. 39,770, namely, the amount necessary for improvement of the said approach road. The offer was accepted by the Government. Thereafter, there was a formal written agreement dated August 14, 1959, made between the Government and the assessee under the terms whereof :(1) th...


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