Kolkata Court March 1969 Judgments
In Re Lynall, Decd.
Court: Kolkata
Decided on: Mar-29-1969
Reported in: [1970]75ITR564(Cal)
HARMAN L. J. - Mrs. Nellie Lynall, with whose estate this appeal is concerned, died on May 31, 1962. Her age was in the middle seventies. Her principal asset was a large holding representing about 28 per cent. of the issued capital of a private limited company called Linread Ltd. This was an old-established and prosperous concern having its headquarters in Birmingham and being engaged in the manufacture of what are known as cold-forged fasteners -things in the nature of screws, nuts and bolts used in the aircraft and motor industries. The company was a private company and the shares were held entirely in the family, the chairman, Mrs. Lynalls husband, owing 32 per cent. and two sons owning 20 per cent. each. All four were directors of the company, though Mrs. Lynall was not an executive director.Under the articles of association the shares of the company were very severely restricted in transfer; the directors had an absolute right to refuse to register, and a would-be seller must firs...
Tag this Judgment!B.M. Chatterjee Vs. the State of West Bengal and anr.
Court: Kolkata
Decided on: Mar-28-1969
Reported in: AIR1970Cal290,1970CriLJ954
ORDERK.K. Mitra, J.1. This is a Rule directed against the order passed by a Presidency Magistrate convicting the petitioner under Section 85(a) read with Section 73-A of the Employees' State Insurance Act (Act 34 of 1948) and also under Section 85(g) read with Section 73-E of the said Act and also under Section 85(g) read with Regulation 26 of the Employees' State Insurance (General) Regulation, 1950. The petitioner is sentenced to pay a fine of Rs. 30/- on each of the three counts of charge and in default to suffer a simple imprisonment for one week.2. The prosecution case is that the petitioner is a Director of M/s. Bengal Steam Laundry Private Ltd. having its factory at 42C, Richi Road, Calcutta bearing a Code No. 41/3882. The principal employer of a factory is required to make special contribution in terms of the provision of Section 73-A of the Employees' State Insurance Act read with a Government Notification No. SS 121(60) dated 6-2-52 within 30 days of the expiry of a quarter a...
Tag this Judgment!Bidyut Kumar Chatterjee and ors. Vs. Commissioner for the Port of Calc ...
Court: Kolkata
Decided on: Mar-27-1969
Reported in: (1970)IILLJ148Cal
P.B. Mukharji, J.1. This is a suit instituted by three plaintiffs who are all pump drivers in the mechanical engineering department of the Commissioners for the Port of Calcutta. The defendants are the Commissioners for the Port of Calcutta and their Chairman.2. The reliefs claimed by the plaintiffs in this suit are a declaration that the report of the Jeejeebhoy Committee fixing the scales of pay prescribed for the different classes and categories of posts including the post of pump drivers is binding on the defendants and a further declaration that the plaintiffs are entitled to a scale of pay of Rs. 60-3-81-E. B.-4-105 prescribed for the pump drivers by the report of the said Jeejeebhoy Committee. The plaintiffs also asked for a mandatory injunction directing the defendant to implement the report of the said committee including the scales of pay mentioned above.3. The plaintiffs' case brifly is as follows : They are pump drivers in the mechanical engineering department of the Commis...
Tag this Judgment!Ram Raj Singh and ors. Vs. State of West Bengal
Court: Kolkata
Decided on: Mar-24-1969
Reported in: AIR1969Cal481,1969CriLJ1224
A.N. Chakbabarti, J.1. There three appeals have been preferred by four appellants who have been convicted under various sections by the Judge, Additional Special Court, Calcutta, the Appeals Nos. 234 of 1962 and 243 of 1962 being preferred by the appellants Ram Raj Singh and Mangal Singh Limbu respectively and the appeal No. 242 of 1962 by Nagendra Prosad Singh and Ananta Kumar Sinha. All the four appellants have been convicted under Ss. 120-B/420 I. P. C. The appellants Ramrai and Ananta have been further convicted on nine counts, three of which are under Section 420 read with Section 34 of the I. P. C., three under Section 467 read with Section 34 of the I. P. C. and three under Ss. 471/467 read with Section 34 of the I. P. C. The appellants Mangal Singh and Nagendra Prcsad have been further convicted on six counts, two of them being under Section 420 read with Section 34 of the I. P. C., two under Section 467 read with Section 34 I. P. C. and two under Sections 471/467 read with Sec...
Tag this Judgment!Mahadeb Karmakar Vs. Adhir Kumar Karmakar and anr.
Court: Kolkata
Decided on: Mar-21-1969
Reported in: AIR1970Cal169,1970CriLJ573
R.N. Dutt, J. 1. On an application by the petitioner before the Sub-Divisional Magistrate, Barrackpore, a proceeding under Section 133 of the Code of Criminal Procedure was started against the opposite parties and a conditional order was issued and they were asked to show cause. They appeared and showed cause before the Sub-Divisional Magistrate. Thereafter the Sub-Divisional Magistrate transferred the case to Shri M. N. Pramanick, Magistrate 1st Class, for disposal. Shri Pramanick examined witnesses, heard arguments but ultimately held that the transfer of the proceeding to him was incompetent and as such he dropped the proceeding. The petitioner has obtained this Rule against this order of the said Magistrate, Shri M. N. Pramanick. 2. When the opposite parties were directed to show cause, there was no specific direction as to whether cause should be shown before the Sub-Divisional Magistrate or any other Magistrate. We find that though the order does not specifically say that cause w...
Tag this Judgment!Ofu Lynx Ltd. Vs. Simon Carves India Ltd.
Court: Kolkata
Decided on: Mar-21-1969
Reported in: AIR1970Cal418,[1971]41CompCas174(Cal)
ORDERA.N. Sen, J.1. This is an application by Ofu Lynx Limited (hereinafter referred to as the company) for an order that the petition for winding-up of the company pre-sented by the respondent Simon Carves India Limited also a company (and hereinafter referred to as the respondent) be dismissed and/or stayed permanently.2. The respondent claims to be a Creditor of the company for a sum of Rupees 8,32,400.43 paise, The respondent had caused a notice to be served on the company under Section 434 of the Companies Act, 1956 demanding payment of the said sum of Rs. 8,32,400.43 paise together with interest. On the expiry of the prescribed period of three weeks the respondent has presented, the petition for the winding-no of the company on the allegation that the company is unable to pay its debts. After the petition presented by the respondent for the winding-up of the company has been admitted by this Court, the company has made this application for an order that the said petition presente...
Tag this Judgment!Charu Chandra Poali Vs. Birendra Nath Dutta and ors.
Court: Kolkata
Decided on: Mar-20-1969
Reported in: AIR1970Cal34,73CWN645
P.N. Mookerjee, J.1. These two appeals arise out of two suits for declaration that the ex parte decree, obtained by the appellant, who was defendant no. 1 in the court below, in Title Suit No. 93 of 1950, was not binding on the plaintiff respondent no. 1 before us, and was also null and void and liable to be set aside on the ground of fraud and collusion,2. The suits were contested by the present appellant, who denied the plaintiff's plea that the said decree was a nullity or was vitiated by fraud or collusion or had any legal defect It was further pleaded in defence that the plaintiff's claim to the disputed property was hit by the doctrine of lis pendens.3. The learned trial Judge gave effect to all the above defences and dismissed the plaintiff's suit.4. On appeal, the said decision has been reversed by the lower appellate court only on the ground that the ex parte decree in question was a nullity, the suit wherein the same was passed being hit by Section 47 of the Code of Civil Pro...
Tag this Judgment!Mazirannessa Alias Mizirannessa Bibi Vs. Khondakar Golam Kibria and or ...
Court: Kolkata
Decided on: Mar-17-1969
Reported in: AIR1970Cal387,74CWN270
S.K. Chakravarti, J.1. An interesting point under the Mahometan Law arises for determination in this second appeal. It is as to whether a husband is entitled to inherit from his wife both as husband and as a distant kinsman.2. The properties in dispute belonged to one Makdunnessa who died in Ashar 1357 B. S., and was survived by her husband Bechu. On the death of Makdunnessa,Bechu contracted a second marriage with one Mazinannessa who is the main defendant in this suit. Bechu died thereafter. The plaintiff claims that Bechu inherited 8 annas share of the property of his wife Makdunnessa as a sharer and that the other half she has got as a distant kinsman. The plaintiff claims to be the grand-son of one Hamidun Bibi, the paternal aunt of Makdunnessa and to have inherited and possessed the residuary eight annas share as heir of Makdunnessa in his capacity as a distant kinsman. The suit was contested by Maji-rannessa, and her case is to the effect that Bechu was also the son of the matern...
Tag this Judgment!Amarendra Nath Chakraborty Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Mar-17-1969
Reported in: [1971]79ITR342(Cal)
Sankas Prasad Mitra, J.1. The assessment year is 1958-59, corresponding to the accounting year 1957-58. The assessee is the eldest son of Sri Sri Thakur Annkul Chandra, the founder of the Satsang movement. The assessee is what is called a ritweek of the Satsang and for his work as a ritweek he receives a salary from the institution. In his capacity as a ritweek he initiates disciples into the Satsang cult and receives offerings from such disciples.2. For the assessment year 1958-59, the assessee was assessed for income from salary and for the offerings that he received from his disciples as professional income. The assessee did not object to such assessment. By a deed of gift, however, dated the 6th December, 1957, one Charubala Dasi made a gift of a piece of land to the assessee in the town of Calcutta. In the deed itself this plot of land was valued at Rs. 40,000 for purposes of stamp duty.3. The Income-tax Officer held that the assessee acquired the said piece of land by exercising ...
Tag this Judgment!Atlas and Union Jute Press Co. Ltd. Vs. Commissioner of Income-tax, Ce ...
Court: Kolkata
Decided on: Mar-17-1969
Reported in: [1970]77ITR1004(Cal)
Sabyasachi Mukharji, J.1. This reference arises out of the assessment for the assessment year 1959-60 for which the corresponding accounting year is the year ending 30th June, 1958. The assessee is a public limited company deriving income from property, dividends from shares and interest on loans. For the assessment year 1959-60, the assessee claimed deduction of a sum of Rs. 14,800 as business loss arising out of sale of 1,500 shares of Elphinstone Spinnig & Weaving Mills Ltd. The Income-tax Officer disallowed this claim holding that the assessee was an investor in shares and not a dealer in shares.2. There was an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner found that 1,500 shares in Elphin-stone Spinning and Weaving Mills Ltd. were purchased and sold by the assessee in one lot. Inasmuch as in the appeal for the immediately preceding year the Appellate Assistant Commissioner had considered the question whether the assessee was a dealer in s...
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