Kolkata Court February 1968 Judgments
Abhoy Pada Roy Vs. Excise Commissioner, West Bengal and anr.
Court: Kolkata
Decided on: Feb-29-1968
Reported in: AIR1970Cal161
ORDER1. This Rule was obtained by the petitioner against an order of the Commissioner of Excise. West Bengal.holding that the petitioner's preparation 'Dhanantari Rasayan' was liable to be assessed at the rate of Rs. 17.50 P. per London Proof Gallon for purposes of excise duty with effect from April 1, 1957.2. The reason, given by the learned Commissioner, is that, in view of Rule 60 of the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956, as subsequently amended, the appellant not having adduced any proof that the preparation in question is manufactured according to the allopathic system of medicine and the Deputy Commissioner having reported that the preparation in question has not been licensed under the Drugs Act, the said preparation has to be classed as an Ayurvedic preparation and, accordingly under Rule 67, the above higher duty, in place of the lower duty of Rs. 5/- under the residuary Clause 2 (iii) of the Schedule to the Act, will be leviable.3. The point raises...
Tag this Judgment!Akshoy Kumar Roy Vs. Lal Mohan Mazumder
Court: Kolkata
Decided on: Feb-29-1968
Reported in: AIR1969Cal161
R.N. Dutt, J.1. On the complaint of the Opposite Party, the petitioner was summoned under Sections 467 and 471 of the Indian Penal Code. There was an enquiry under Chapter XVIII of the Codeof Criminal Procedure and the Magistrate holding the enquiry, discharged the petitioner under Section 209 (1) of the Code of Criminal Procedure. The opposite party moved the Sessions Judge against this order of discharge and an Additional Sessions Judge set aside the order of discharge and directed the Magistrate to commit the petitioner to the Court of Session to stand his trial under Sections 467 and 471 of the Indian Penal Code. The petitioner has obtained this rule against this order of the learned Additional Sessions Judge.2. The allegations made by the opposite party in the petition of complaint are as follows: The petitioner forged a Kobala purported to have been executed in his favour by one Jaynal Abedin and Sot it registered and thereafter used it in a proceeding before the 'competent autho...
Tag this Judgment!Workmen's Co-operative Industrial Home, Ltd. Vs. First Industrial Trib ...
Court: Kolkata
Decided on: Feb-29-1968
Reported in: (1968)IILLJ772Cal
JUDGEMENTD.N. Sinha, C.J.1. The facts in this cases are briefly as follows:The appellant is a co-operative society registered under the Bengal Co-operative Societies Act, Its object inter alia is to improve the poeuaiary condition of needy and indigent women who become its members. Needy and refugee women are given training in handicrafts and cottage industries for their maintenance. The appellant supplies raw material to its members and the artieies manufactured by them are sold either amongst the members of in the open market to wholesalers of retailers on commission basis. On of about 19 November 1950 respondent 4 Sujata Mitra was appointed superintendent of the home maintained by the appellant at a salary of Rs. 300 per month. The appointment was initially for a period of six months. The appointment of the said respondent came about in the following manner: For the purpose of running the establishment the home engages several workmen and it is run under the direct central and admin...
Tag this Judgment!Commissioner of Income-tax, W.B. I Vs. National and Grindlays Bank Ltd ...
Court: Kolkata
Decided on: Feb-28-1968
Reported in: AIR1969Cal71,72CWN891,[1969]72ITR121(Cal)
P.B. Mukharji, J.1. This reference under Section 66 (1) of the Indian Income-tax raises the following questions for an answer:--'(1) Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the provisions of Section 42 (1) of the Indian Income-Tax Act, 1922, had no application to the assessee's case in respect of the interest received on overdraft granted to the Calcutta Electric Supply Corporation Ltd.?(2) Whether the computation of the amounts of taxable interest in the case of the tea company as made by the Appellate Assistant Commissioner and confirmed by the Tribunal, was in accordance with law?'2. The facts giving rise to these questions are briefly as follows:The assessment years are 1953-54 and 1954-55 for which the previous years are the calendar years 1952 and 1953 respectively. The assessee is a sterling banking company and has been assessed as a non-resident in both the years in question. During the relevant years interests amounting ...
Tag this Judgment!Nandalal Mitra Vs. State
Court: Kolkata
Decided on: Feb-22-1968
Reported in: AIR1968Cal523
ORDERA.K. Das, J.1. This revisional application is against an order passed by a learned Magistrate, Chandernagore, convicting the petitioner under Section 188 of the Indian Penal Code and sentencing him to pay a fine of Rs. 50 in default to suffer simple imprisonment for 15 days.2. What happened is as follows: The complainant was a tenant in respect of a house under the accused person. Supply of water in the tenant's portion was stopped and the tenant filed an application before the Rent Controller for restoration of the water supply. A notice was served on the landlord for restoration of water supply but this order was violated. Thereafter the learned Magistrate prosecuted the landlord under Section 188 of the Indian Penal Code for violation of the order and convicted him. 3. The learned Advocate for the petitioner has challenged the applicability of Section 188 of the Indian Penal Code for violation of the order of the Rent Control-ler under the provisions of the West Bengal Premises...
Tag this Judgment!Nandlal Mitra Vs. State
Court: Kolkata
Decided on: Feb-22-1968
Reported in: 1968CriLJ1406
ORDERA.K. Das, J.1. This revisional application is against an order passed by a learned Magistrate, Chandernagore, convicting the petitioner under Section 188 of the Indian Penal Code and sentencing him to pay a fine of Rs. 50 in default to suffer simple imprisonment for 15 days.2. What happened is as follows: The complainant was a tenant in respect of a house under the accused person. Supply of water in the tenant's portion was stopped and the tenant filed an application before the Rent Controller for restoration of the water supply. A notice was served on the landlord for restoration of water supply but this order was violated. Thereafter the learned Magistrate prosecuted the landlord under Section 188 of the Indian Penal Code for violation of the order and convicted him.3. The learned Advocate for the petitioner has challenged the applicability of Section 188 of the Indian Penal Code for violation of the order of the Rent Controller under the provisions of the West Bengal Premises T...
Tag this Judgment!Commissioner of Income-tax, West Bengal Vs. Nawn Estates Private Ltd.
Court: Kolkata
Decided on: Feb-22-1968
Reported in: [1968]70ITR784(Cal)
P. B. MUKHARHI J. - This reference under section 66(2) of the Income-tax Act raises the following question for answer by this court :'Whether, on the facts and in the circumstances of the case, the sum of Rs. 17,000 was allowable as deduction under section 12(2) of the Indian Income-tax Act, 1922 ?'The facts giving rise to the above question are briefly as follows :The assessee is a private limited company owning immovable properties, some leasehold and some shares. The statement of case relates to the assessment year 1958-59, and the corresponding previous year is the financial year ended on the 31st March, 1958. For the assessment year 1958-59, in addition to income from property and shares, the assessee had received Rs. 20,000 as guarantee commission for standing as a guarantor to the Central Bank of India Ltd. in respect of the loans advanced by that bank to Messrs. Bengal Fine Spinning and Weaving Mills Ltd., an associate concern of the assessee company. The guarantee commission w...
Tag this Judgment!Khardah Co. Ltd. Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: Feb-19-1968
Reported in: AIR1969Cal284,72CWN683
Sinha, C.J.1. The appellant, Messrs. Khardah Co., Ltd., (hereinafter referred to as 'the company') is a dealer, inter alia, in jute and jute goods. During April. 1948 and March, 1949, the Companysold gunnies worth over Rs. 10/- lacs to the Government of India, It claimed that the transaction was exempted from sales-tax under the provisions of Section 5 (2) (iii) of the Bengal Finance (Sales Tax) Act. 1941. The Assistant Commercial Tax Officer overruled the contention and assessed the transaction to sales-tax amounting to Rs. 47,802-8-3. Against the assessment, the Company went up in appeal before the Commissioner of Commercial Taxes. The appeal was dismissed on 22nd March, 1951. Thereupon, certificate proceedings were started under the Bengal Public Demands Recovery Act, being Certificate Case No. 80 S.T.B. of 1951-52, and notice under Section 7 of the Act was served. Actually no objection was filed under Section 9 but sometime in July, 1951 the Board of Revenue stayed the matter becau...
Tag this Judgment!Narendra Nath Saha and anr. Vs. Official Receiver, High Court, Calcutt ...
Court: Kolkata
Decided on: Feb-15-1968
Reported in: AIR1968Cal394,[1969]39CompCas258(Cal)
P.N. Mookerjee. J.1. This appeal is by the plaintiffs and it arises out of a suit for ejectment and mesne profits2. The suit was brought in respect of Premises No. 8 Baithakhana Second Lane. It was instituted in the City Civil Court, Calcutta and it was contested at the hearing by defendant No. 2, who claimed to be a subtenant in respect of the disputed premises, the tenant defendant being defendant No. 1. The tenant was M/s. Dwariks Sweets (India) Ltd., which had gone into liquidation ana was represented in the suit by the Official Receiver of this Court, who was appointed by this Court liquidator for the purpose of the above liquidation.3. The suit has been dismissed by the learned trial Judga upon the view that the City Civil Court, in which the suit was Instituted, had no jurisdiction to entertain the present suit. On the merits, however, the learned trial Judge has recorded some findings prima fade in favour of the plaintiffs, but those findings, except so far as they concern Issu...
Tag this Judgment!Tarini Gupta Chowdhury Vs. Sm. Gouri Gupta Chowdhury
Court: Kolkata
Decided on: Feb-14-1968
Reported in: AIR1968Cal567
Ray, J.1. This appeal is from the order dated 5th September 1967 passed by R.M. Datta. J.2. The order was passed on an interlocutory application filed by the plaintiff for interim maintenance. The plaintiff filed a suit and claimed Rs. 800/- per month for maintenance and residence and also claimed maintenance and educational expenses of the daughter.3. The learned Judge made an order directing the defendant-husband to pay Rs. 160/- per month to the wife by was of interim maintenance pending the decision of the suit and further directed that the sum was to be paid from the month of August, 1967 and thereafter month by month until trial and decision in the suit 4. Counsel for the appellant contended that the Court had no jurisdiction to order interim maintenance, In aid of that contention reliance was placed on the decision in Mahomed Abdul Rahman v. Taiunnissa Begum. : AIR1953Mad420 . Reliance was also placed on the decision of the Supreme Court in Padam Sen v. State of Uttar Pradesh, 0...
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