Kolkata Court February 1969 Judgments
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Khan Chand Tarachand Samtani Vs. State
Court: Kolkata
Decided on: Feb-11-1969
Reported in: 1971CriLJ149
ORDERN.C. Talukdar, J.1. This rule is for setting aside two orders viz., the order dated the 7-12-1968 passed by Shri P.C. Chakraborty, Presidenoy Magistrate, acting on that date as the Chief Presidenoy Magistrate. Calcutta and the order dated the 17-12-1968 passed by Shri K. J. Sen Gupta, Chief Presidency Magistrate, Calcutta in case No. Ptn. 62A 12/682. The facts leading on to the present rule can be put in a short compass. The accused petitioner Khan Chand Tarachand Samtani is a business man residing at 34, Hani Rashmani Road, Calcutta and owning a stall, being Stall No. 83 in the Sir Stuart Hogg Market, Calcutta. In execution of a non-bailable warrant issued by the Special Judicial Magistrate, 1st Glass, Kalyan Railway Court, Maharashtra, the petitioner was arrested from his residence on 7-12-1968 at about 1015 a. m. by a Sub-Inspector attached to the railway police, Kalyan Railway Police Station, along -with some officers attached to the Taltola Police Station, Calcutta, Thereafte...
Commissioner of Income-tax Vs. Blackwood Hodge (India) P. Ltd.
Court: Kolkata
Decided on: Feb-10-1969
Reported in: [1971]81ITR807(Cal)
Sankar Prasad Mitra, J. 1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessee is a resident-company. The assessment year is 1956-57. In 1955, the Indian Industries Fair was fieldin New Delhi. Messrs. Auger & Turner Group Ltd., a company in the United Kingdom, was allotted a space in the fair ground. Out of the space so allotted, an area of 5,000 sq ft. was let out by the U. K. company to the assessee-company for a consideration of Rs. 50,000. The assessee paid this amount to the U. K. company in instalments. During the relevant previous year for the assessment year 1956-57, the assessee paid a sum of Rs. 32,500 to the U. K. company.2. The Income-tax Officer was of the view that the assessee would be deemed to be an assessee in default under Section 18(7) of the Indian Income-tax Act, 1922, inasmuch as the assessee had not deducted income-tax and super-tax at the time of payment of the said sum of Rs. 32,500. The Income-tax Officer directed the asse...
Commissioner of Income-tax Vs. Sinclair Murray and Co. (P.) Ltd.
Court: Kolkata
Decided on: Feb-10-1969
Reported in: [1970]75ITR494(Cal),[1970]25STC233(Cal)
P. Chatterjee, J.1. This is a reference under Section 66(1) of the Indian Income-lax Act, 1922. The Commissioner of Income-tax is the applicant. The assessment relates to the year 1953-54. The corresponding accounting year ended on the 30th June, 1952.2. The assessee is a limited company. Its head office is in Calcutta. The assessee purchases and sells jute in the State of Orissa. The assessee is a registered dealer under the Orissa Sales Tax Act. During the accounting year the assessee sold jute to Messrs. McLeod & Co. Ltd.; the said company purchased the said jute for being used in two jute mills under its management, namely, Chitavatsah and Nellimarla Jute Mills. These jute mills are in Andhra Pradesh. The assessee used to charge sales tax at the rate of one anna per rupee on the value of the goods. Such sales tax was charged under a separate head in the bill in the following manner : 'Sales tax, buyer's account... at the rate of one anna per rupee to be paid to the Orissa Governmen...
The State Vs. Golam Rasul
Court: Kolkata
Decided on: Feb-07-1969
Reported in: AIR1970Cal162
Amaresh Roy, J.1. This appeal fa from Andaman and Nicobar Islands and has been preferred by the State through the Public Prosecutor, Andaman and Nicobar Islands, against an order of acquittal passed by the Additional District Magistrate, Andaman and Nicobar Islands on 27th December, 1962 in a trial held in Port Blair in Criminal Case No. 63/40 of 1962 in which the respondent Golam Rasool was charged for an offence under Section 408 of the Indian Penal Code alleged to have been committed by him on or about 16th December, 1959 at Long Islands as a servant in the employment of Forest Co-operative Chain Stores In respect of Rs. 977.08 nP. That amount was alleged to be the money recovered from the Forest Mazdoors against goods supplied to them on credit which the Range Officer Henry Lawrence sent through N. Kaniappa Mudaliar and alleged to have been received by Golam Rasool2-5. Case started on the report of the President of the Forest Co-operative Chain Stores Ltd., Chatham to the Superinte...
Chunilal Murarka Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-07-1969
Reported in: [1970]76ITR49(Cal)
Sabyasachi Mukharji, J.1. The assessee is a resident and an ordinary resident within the taxable territories. The assessment year involved in this reference is 1949-50, for which the corresponding accounting year is the calendar year 1948. The assessee's business in Calcutta consisted of money-lending. During the assessment proceedings the Income-tax Officer found that the assessee had a number of fixed deposits in Hind Bank Ltd. at Jaipur, which was then in a Part B State. The assessee claimed that the interest due on such fixed deposits was not brought into the taxable territories during the accounting year. The assessee expressed his inability to bring any evidence to show the movement of these fixed deposits from year to year. The Income-tax Officer, after giving opportunity to the assessee, was of the opinion that, in the circumstances, the assessee has failed to establish that the interest was left behind in the native State itself. He, therefore, treated the amount of interest d...
Commissioner of Income-tax Vs. B. Gupta (Tea) Private Ltd.
Court: Kolkata
Decided on: Feb-05-1969
Reported in: [1969]74ITR337(Cal)
Sabyasachi Mukharji, J. 1. The assessee is a limited company engaged in growing and manufacturing tea. In the assessment year 1960-61, the corresponding previous year being the calendar year 1959, the assessee received a sum of Rs. 15,465 from Messrs. London Assurance for damage caused to green leaf forming part of the assessee's garden called ' Bundook-mara Tea Estate ' in the district of Cachar, Assam. Damage was caused by hail storm some time in May, 1959, and on the basis of the assessment it was found that 773 mds of green leaf had been lost by the assessee. There was an insurance policy. It appears from the said insurance policy that the insurance primarily covered the risks against fire, theft, pilferage and non-delivery, fresh water damage and also loss or damage occasioned by collision, breakage of bridges, derailment or accidents of a like nature whilst being conveyed by train or motor-truck. The said insurance policy contained a special clause called ' Hail Clauses ' which, ...
Commissioner of Income-tax Vs. Vinar (Pvt.) Ltd.
Court: Kolkata
Decided on: Feb-04-1969
Reported in: [1970]76ITR26(Cal)
Sabyasachi Mukharji, J.1. The assessment out-of which this referencearises is m respect of the assessment year 1959-60; the relevant previous year ended on the 31st March, 1959. The assessee is a company. The assessee had purchased certain plant and machinery of the value of Rs. 2,23,257 between 15th November, 1955, and 1st July, 1958. After setting off the price of the machinery sold during the relevant previous year, the assessee claimed both normal and additional depreciation on Rs. 2,10,445 for the assessment year in question. The Income-tax Officer allowed normal depreciation under the provisions of Section 10(2)(vi) of the Indian Income-tax Act, 1922, but he disallowed the assessor's claim for additional depreciation under Section 10(2)(via) of the Act amounting to Rs. 29,618. There was an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner held that, according to Section 10(2)(via) of the Indian Income-tax Act, 1922, the additional depreciati...
Bejoy Daw Vs. Sm. Aloka Daw
Court: Kolkata
Decided on: Feb-03-1969
Reported in: AIR1969Cal477,74CWN624
Bijayesh Mukherji, J. 1. The history of this matrimonial litigation by the husband Bejoy Daw, now appellant, against his wife Aloka Daw, now respondent, for restitution of conjugal rights divides itself into four stages-I.August 14, 1957, when Bejoy aged 30 or thereabouts and Aloka aged 20 or thereabouts, Hindus both, were married according to Hindu rites, to May 1S58, when Bejoy reached Aloka from the matrimonial home to her mother's place at 92-A Bhupendra Bose Avenue, Calcutta, for her impending confinement. II. February 3, 1958, from when Bejoy started inflicting upon Aloka vitriolic letters, to November 26, 1958, when Bejoy sent his younger brother with a chit to Aloka, making a peremptory demand for return, through the bearer of the chit, of all ornaments and articles given her by all his people, threatening her with dire consequences in case of non-compliance with such ultimatum, and carrying out the threat by having swooped down upon his wife's place an act which led to a roug...
Commissioner of Income-tax (Central) Vs. Associated Industrial Develop ...
Court: Kolkata
Decided on: Feb-03-1969
Reported in: [1969]39CompCas401(Cal),[1969]73ITR50(Cal)
Sabyasachi Mukharji, J. 1. The assessee-company held 42,200 shares of the Chemical . The shares had been purchased by the assessee for a total sum of Rs. 2,56,936. By a special resolution passed by the shareholders in an extraordinary general meeting on the 8th September, 1951, the said company, namely, the Chemical ., went into voluntary liquidation and a liquidator was appointed for the winding-tip of the company. By 11th July, 1955, the liquidators had paid to the assessee a sum of Rs. 2,80,400 as dividends. This reference arises out of the assessment for the assessment year 1957-58, the previous year being the period from April 1, 1956, to March 31, 1957. On the 26th September, 1956, during the course of the previous year relevant for the present assessment, the assessee received a further sum of Rs. 21,100 from the liquidators as refund of capital at the rate of 50 nP. per share on 42,200 shares mentioned hereinbefore. The question is whether the said sum received by the assessee ...
Commissioner of Income-tax Vs. Blackwood Hodge India Pvt. Ltd.
Court: Kolkata
Decided on: Feb-03-1969
Reported in: [1970]76ITR107(Cal)
Sabyasachi Mukharji, J.1. The assessee is a resident-company and the present reference arises out of the assessment in respect of the assessment year 1957-58, the relevant previous year being the period from 1st November, 1955, to 31st October, 1956. In 1955, the Indian Industries Fair was held in New Delhi, wherein M/s. Auger & Turner Group Ltd., a non-resident U.K. company, was allotted a space in the fair ground. 5,000 sq. ft. of the space allotted to the U.K. company was let out by them to the assessee-company, for a consideration of Rs. 50,000. This amount was paid by the assessee-company to the UK. company in instalments, Rs. 23,310 being the payment during the relevant previous year for the assessment year 1957-58. The Income-tax Officer treated the assessee-company as the agent in India of the aforesaid U.K. company under Section 43 of the Indian Income-tax Act, 1922, and assessed a net income of Rs. 18,648 in its hands as the income of the non-resident, after deducting an esti...
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