Kolkata Court May 1968 Judgments
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Bowater Paper Corporation Vs. Murgatroyd (inspector of Taxes).
Court: Kolkata
Decided on: May-13-1968
Reported in: [1969]71ITR480(Cal)
DANCKWERTS L.J. - This is an appeal by Bowater Paper Corporation Ltd. against a decision of Cross J. dated December 13, 1967. He dismissed an appeal from the special commissioners against their decision of January 1, 1964. The case stated by the commissioners was dated May 16, 1967. It is a case which involves the question of relief against double taxation.The appellant company has a Canadian subsidiary, called Bowater Corporation of North America Ltd. The matter arises originally, of course, under the Order in Council, the Double Taxation Relief Order, 1946. It has got a slightly longer title, but I have abbreviated it slightly for the present purpose. The question which we have to decide depends upon the Income Tax Act, 1952, section 347, but more particularly upon Schedule 16 thereto, and entirely on paragraph 9 of that schedule. Indeed, it turns really on three words - 'the relevant profits'. Unfortunately, the legislators (as sometimes happens) have not expressed their intention v...
Raj Kishore Rabidas Vs. the State
Court: Kolkata
Decided on: May-10-1968
Reported in: AIR1969Cal321,1969CriLJ860
Amaresh Roy, J. 1. This Death Reference under Section 374 Criminal P. C. has been submitted by the learned Additional Sessions Judge, 7th Court at Alipore, Shri P.K. Banerjee and arises out of the Trial No. 1 of May, 1867, in which Raj Kishore Rabidas was tried for an offence of murder punishable under Section 302, I. P. C., and tne trial Court has sentenced him to death under that section. From that order of conviction the condemned prisoner has preferred an appeal from jail which is Criminal Appeal No. 308 of 1967. The Death Reference and that appeal were heard together. The learned Deputy Legal Remembrancer Mr. S.N. Banerjee appeared for the State. The learned Advocate Mr. Chittaranjan Das has appeared on behalf of the defence before us. 2. The prosecution case is that on Amrani Bera Road, Barrackpore, Nepal Chandra Dey had a tea shop. The accused Raj Kishora Rabidas is a cobbler and used to carry on his trade at a street junction which is the junction of Amrani Bera Road and S.N. B...
Ganesh Sugar Mills Ltd. Vs. Commissioner of Income-tax, West Bengal, I ...
Court: Kolkata
Decided on: May-09-1968
Reported in: AIR1969Cal92,[1969]73ITR395(Cal)
K.L. Roy, J.1. By this Reference under Section 66 (1) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal has referred the following two questions to this Court, namely:--'I. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that extra shift depreciation allowance in the case of the assessee company must also be calculated with reference to the actual number of days on which the extra shifts had Worked during the previous years to the assessment years 1958-59 and 1959-6022. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the contribution of Rs. 19,220/- made by the assessee company towards road development was a capital expenditure and as such not admissible as an expenditure in computing its business income for the assessment year 1959-60?'2. The assessee is a company deriving income from certain sugar Mills in the Uttar Pradesh. The assessment years involved are 1958-59 and ...
Surajmull Ghanshyamdas Vs. Samadarshan Sur
Court: Kolkata
Decided on: May-09-1968
Reported in: AIR1969Cal109
P.N. Mookerjee, J.1. This Rule is directed against a concurrent order of the two Courts below, allowing the landlord opposite party's application for eviction of the petitioner on the allegations inter alia that the petitioner was a thika tenant under him, who had forfeited his tenancy right under an appropriate notice of ejectment and had also no protection under the Calcutta Thika Tenancy Act, which governed the instant case.2. The eviction, was sought for on various grounds namely, (1) on the ground of default in payment of rent; (2) on the ground of the landlord's reasonable requirement of the disputed holding for development purposes; and (3) on the ground that the tenant petitioner was guilty of unlawful subletting and failure to occupy the major portion of the same.3. The landlord's case was that the petitioner's tenancy had been duly determined by an appropriate notice of ejectment, which had been duly served upon the petitioner, and that, because of the above grounds, the peti...
Smt. Shovana Bhowmick Vs. Birendra Kumar Bhowmick
Court: Kolkata
Decided on: May-09-1968
Reported in: AIR1969Cal167
P.N. Mookerjee, J.1. This Rule arises out of a suit on an arbitrator's award. The award was filed by the arbitrators in Court under Section 14 of the Indian Arbitration Act and, eventually, a decree was made by the learned trial Judge on the said award under the relevant Section 17 of the Act. This decision, however, was eventually reversed by the learned Additional District Judge on appeal and the petitioner's suit was dismissed, primarily, upon the view that the award was invalid, as there was no proper reference to arbitration under the law, there not being, in the circumstances, the requisite agreement in writing for reference to arbitration.2. For appreciating the real position, a reference to the material facts will be necessary. Those material facts lie within a short compass and may be set out as follows;3. One Haripada Bhowmick, who was the predecessor-in-interest of the parties and to whom the disputed properties belonged, executed a Will on May 25, 1953. The relevant provisi...
Nadia District Bus Owners Association Vs. District Magistrate, Nadia a ...
Court: Kolkata
Decided on: May-09-1968
Reported in: AIR1969Cal458
ORDERA.K. Sinha, J.1. The instant writ petition is directed against certain order and directive given by the District Magistrate, Nadia shifting a Bus Stand from the existing site in front of the Police outpost Ranaghat on the B. N. Pal Chowdhury Road to a site on Jagpur Anulia Road. Briefly the facts as pleaded are as follows:2. The petitioner is a registered Society composed of the Bus Owner Members of the District Nadia looking after the interest of the local Bus Owners and also the interest of the general travelling public. There is a permanent Bus stand at Ranaghat in the district of Nadia in front of Police Outpost, Ranaghat on B. L. Pal Chowdhury Road, adjoining the Railway station boundary wall which was allowed to have been fixed by the Ranaghat Municipality in July, 1959 and duly approved by the Regional Transport Authority, Nadia. By a resolution of the Regional Transport Authority, Nadia dated 16-1-1963, this Bus stand was decided to be shifted towards a site on Jagpur Anul...
Piriska Rozario and ors. Vs. the Ford Foundation and anr.
Court: Kolkata
Decided on: May-07-1968
Reported in: AIR1969Cal394
Mookerjee, J.1. This Rule raises some important questions. It arises out of a proceeding under the Motor Vehicles Act. 2. The points for consideration are whether the tribunal under the Act, hearing claim petitions, has power to order substitution of the legal heirs and representatives of a deceased claimant and. If so, under what circumstances and with what effect. 3. The Instant proceeding was started as a claim, proceeding by one Augustine Paul Rozario, who filed this claim case for compensation on account of Injuries, sustained by him in a motor accident, which took place on March 2, 1965, in Ballygunge Circular Road. During the pendency of the said claim case, the above claimant died on October 5. 1965. This fact was brought to the notice of the tribunal below on November 2, 1965, by the learned Advocate for the deceased claimant and he prayed for time to file a petition for substitution of the heirs and legal representatives of the said deceased. That petition was originally reje...
Westward Television Ltd. Vs. Hart (inspector of Taxes).
Court: Kolkata
Decided on: May-07-1968
Reported in: [1969]71ITR489(Cal)
APPEAL from Pennycuick J.The taxpayer company, Westward Television Ltd., appealed to the special commissioners against the restriction by H. M. Inspector of Taxes, St. George District (hereinafter referred to as the Crown) to the sum of Pounds 29,640 of a claim for relief for the year of assessment 1965-66 under the provisions of the Income Tax Act, 1952, s. 342, in respect of a loss sustained by the taxpayer in its first accounting period from August 1, 1960, to April 28, 1964, amounting to Pounds 101, 214 after taking into account relief already granted.3. (1) The taxpayer company was incorporated on January 12, 1960, and on August 1, 1960, commenced the trade of television programme contractors.(2) Accounts of the taxpayers trade were prepared for the following periods and disclosed the following figures of profit and loss (as adjusted for income tax) which were agreed by the parties : August 1, 1960-April 28, 1961 : a loss of Pounds 132,107; April 29, 1961-April 30, 1962 : a profit...
G.K. Bagchi and anr. Vs. Corporation of Calcutta and anr.
Court: Kolkata
Decided on: May-06-1968
Reported in: 1969CriLJ686
R.N. Dutt, J.1. This Rule is against an, order of conviction and sentence under Section 537 read with Section 437(1)(d) of the Calcutta Municipal Act, 1951.2. The prosecution case is that when one Sanitary Officer of the Calcutta Corporation inspected premises No. 5, Tiljala Road, on March 5, 1963, it was noticed that the petitioners as partners of Cleback Boat Company had stored more than 50 maunds of timber in the premises for the purposes of their business, namely, manufacturing motor boats. Cleback Boat Company had, however, no licence as required under Section 437 (1)(d) of the said Act.3. The petitioners as partners of the company were, therefore, prosecuted under Section 537 of the Act. They pleaded not guilty. The learned Municipal Magistrate convicted both of them and sentenced each of them to a fine of Rs. 100, in default to rigorous imprisonment for one month.4. Mr. Banerjee has argued that with the coming into operation of the amended Section 38 of the Fire Services Act in ...
Commissioner of Income-tax, West Bengal Ii Vs. Satish Churn Law.
Court: Kolkata
Decided on: May-03-1968
Reported in: [1969]71ITR275(Cal)
BANERJEE J. - This reference, under section 66(1) of the Indian Income-tax Act, 1922, has been made in the circumstances hereinafter related.The statement of case relates to the assessment year 1951-52.The assessee is an individual having business in share dealings. He has also some income from property, dividends and other sources. The Income-tax Officer found that the assessee had purchases 3,000 shares of Rani Cherra Tea Co. Ltd. for Rs. 33,000 and 2,500 shares of Indian Iron and Steel Co. Ltd. for Rs. 48,281, the total value of investment being Rs. 81,281; but the investment in purchasing shares of Rani Cherra Tea Co. Ltd for Rs. 33,000 was not entered in the books of the assessee. When the assessee was called upon to explain the source of the investment, he alleged that he had borrowed Rs. 80,940 from his wife. Called upon further to explain how his wife had amassed so much money in her hands, it was said that she received Rs. 32,000 from her father in 1940 and the balance constit...
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