Kolkata Court April 1969 Judgments
Sm. Tarabai Mohata and ors. Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Apr-30-1969
Reported in: AIR1971Cal225,[1969]74ITR576(Cal)
Anil Kumar Sen, J. 1. This is an appeal against an order dated March 15, 11958 passed by the learned Subordinate Judge, First Court, Alipore. District 24 Parganas in Misc. Case No. 96 of 1955 --arising out of Title Execution Case No. 16 of 1955 -- dismissing thereby an objection under Section 47 of the Code of Civil Procedure. 2. The objectors are the heirs and legal representatives of a deceased judgment-debtor Radhakissen Mohta. In or about the year 1945-46 the Revenue Authorities started Certificate Case No. 241 I. T. 1945-46 before the Certificate Officer, 24 Parganas for recovery of certificate dues from the said Radhakissen Mohta. While the said proceeding was pending Radhakissen Mohta instituted Title Suit No. 121 of 1947 in the First Court of the Subordinate Judge at Alipore against the predecessor-in-interest of the present respondent for a declaration that the certificate filed in the aforesaid Certificate Case No. 241 I. T. of 1945-46 is void, illegal, inoperative and not bi...
Tag this Judgment!Official Liquidator, High Court, Calcutta Vs. Commissioner of Income T ...
Court: Kolkata
Decided on: Apr-25-1969
Reported in: AIR1970Cal349,[1971]41CompCas477(Cal),[1971]80ITR108(Cal)
ORDERA.N. Sen, J.1. This application raises a question of law of some importance. The question is whether the Income-tax Authorities are competent to commence or continue an assessment proceeding against a company in liquidation without obtaining leave of Court.2. By an order made by this Court on the 16th of June, 1961, the company went into liquidation and the Official Liquidator was appointed Liquidator of the company. The company is now in the process of being wound up by this Court. The Official Liquidator of the company has been served with several notices of assessment in respect of the company by the Income-tax Authorities. He has been served with a notice under Section 142(1) of Income-tax Act, 1961 in respect of assessment year 1964-65 and he has also received notices under Section 143 of the Income-tax Act, 1961 in respect of assessment years 1965-68, 1966-67 and 1967-68. All these notices are in respect of periods subsequent to the date of the winding up order. These notice...
Tag this Judgment!24 Paraganas Zilla Parishad Vs. Mercantile Engineering Co. and anr.
Court: Kolkata
Decided on: Apr-25-1969
Reported in: AIR1969Cal564
ORDERP. Chatterjee, J.1. This is a petition under Section 115 of the Code of Civil Procedure against the judgment and decree passed by the court of appeal below in a suit for money where no appeal lies.2. The defendant is the appellant. The plaintiff repaired certain boilers and tendered a bill on 5th July 1957. On 7th August 1958 notice under Section 80 of the Code of Civil Procedure was served. On 10th June 1961 the suit was filed.3. The first point is that no notice under Section 146 of the Bengal Local Self-Government Act was served and so the suit is not maintainable. But Section 146 refers to a suit which relates to 'any act done by a person under the authority of the Bengal Local Self-Government Act.' But if a District Engineer sends his road roller for repair that is not something which is done under this Act. In the ordinary course of his duty he sends it for repairs and not because the authority under the Local Self-Government Act directs him to send the same for repair, Ther...
Tag this Judgment!Tomlinson (inspector of Taxes) Vs. Glyns Executor and Trustee Co. and ...
Court: Kolkata
Decided on: Apr-25-1969
Reported in: [1969]74ITR798(Cal)
LORD DENNING M.R. - In 1960 the grandfather, if I may so call him, Captain Knox of the Royal Navy, made a settlement in favour of his grandchildren. He appointed a trustee company and Mr. John Leonard Knox as his trustees. He conveyed several investments to those trustees on trust for the children of his son, Mr. Gerald Knox. Mr. Gerald Knox had then, in 1960, two small children. He has since had two other children. The four children are now aged 11, 10, 8 and 5. They are the expected beneficiaries under the trust, as well as any future children that Mr. Gerald Knox may have. In the settlement it was provided that the trustees were to hold the trust fund in trust for such of the beneficiaries as shall attain the age of 21 years or marry under that age, or, if more than one, in equal shares, absolutely. The 'beneficiaries' were defined as 'such of the children of Gerald whether already or hereafter to be born before the closing date. ' The 'closing date' was defined as meaning 'the day ...
Tag this Judgment!Westcott (inspector of Taxes) Vs. Bryan.
Court: Kolkata
Decided on: Apr-24-1969
Reported in: [1970]75ITR202(Cal)
LORD DENNING M. R. - Mr. Bryan holds a most important position with Josiah Wedgwood Ltd., the great pottery firm. He used to be the President of their subsidiary in the United States; but in 1962 the company brought him back to England to be their managing director. He would have preferred himself to live in London. But the company insisted on his occupying a suitable house in North Staffordshire, where he could entertain customers. The company spent a great deal of money in acquiring and equipping a house which is known as Parkfields, Tittensor, Stoke-on-Trent. It was a very large house, much bigger than Mr. Bryan would need for himself and his family. But the company regarded it as of paramount importance that visitors from overseas should be entertained in the home of its senior executive. So they provided the house and paid all the expenses of it. The question is whether those expenses are to be regarded as part of his income so that he is liable for tax on it.The law is contained ...
Tag this Judgment!Ramendra Singh Vs. Mohit Choudhary and ors.
Court: Kolkata
Decided on: Apr-22-1969
Reported in: AIR1969Cal535,1969CriLJ1361
Das, J.1. This revisional application under Section 439 of the Code of Criminal Procedure is directed against an order passed by the learned Additional Chief Presidency Magistrate, Calcutta on September 6, 1967, holding that the accused petitioner was entitled to copies of documents referred to under Section 173 of the Code of Criminal Procedure.2. What happened is as follows:--A case was registered against the opposite party in Burtola P.S. under Sections 120B, 124A and 505 of the Indian Penal Code and Section 11 of the West Bengal Security Act and also of Section 3 of the Official Secrets Act. Investigation was taken over by Central Bureau of Investigation and the opposite party and thers were arrested and removed to custody from time 1o time. The case, however, was not proceeded with and the opposite parties were discharged. Before the order of discharge was made the investigating Officer, Ramendra Singh, filed a petition of complaint against them under Section 120B read with Sectio...
Tag this Judgment!Commissioner of Income-tax Vs. Birla Gwalior P. Ltd.
Court: Kolkata
Decided on: Apr-22-1969
Reported in: [1970]78ITR788(Cal)
Sabyasachi Mukharji, J.1. This is a reference under Section 66(2) or the Indian Income-tax Act, 1922, for determination of the following question :'Whether, on the facts and in the circumstances of the case, the sum of rupees one lakh, eleven thousand, seven hundred and seventy-nine, said to have been forgone by the assessee as managing agency commission was allowable as a revenue expenditure under Section 10(2)(xv) of the Indian Income-tax Act, 1922, for the assessment year 1954-55? '2. The assessment year concerned in this reference is 1954-55, the corresponding previous year being the financial year ended 31st March, 1954. The assessee, the Birla Bros. (Gwalior) Ltd. (now Birla Gwalior Private Ltd.), is a private limited company and acts as managing agents of several other limited liability companies. Under the managing agency agreement between the assessee-company and the managed company, the assessee-company was entitled to receive a commission @ 12 1/2 per cent. on the net profit...
Tag this Judgment!Anil Kumar Singh and ors. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-17-1969
Reported in: [1972]84ITR307(Cal)
Sabyasachi Mukharji, J.1. This reference arises out of assessment for the assessment year 1946-47, for which the corresponding accounting year was 1945-46, financial year ending on 31st of March, 1946. The assessee originally was one Joynarain Singh, since deceased, who had been assessed in the status of an individual for the aforesaid year under Section 23(3)/34 of the Indian Income-tax Act, 1922. In response to a notice under Section 34 of the said Act, the assessee had filed a return showing total income of Rs. 6,460. The Income-tax Officer further found that during the accounting year the assessee had encashed 21 high denomination notes of Rs. 1,000 each and 6 high denomination notes of Rs. 10,000 each on 24th January, 1946, through the Allahabad Bank Ltd. When the assessee was asked to explain the source of these notes the assessee stated that 4 high denomination notes of Rs. 10,000 each totalling a sum of Rs. 40,000 were received from one Vijoysingh Gobindjee of Bombay, being the...
Tag this Judgment!Commissioner of Income-tax Vs. Tollygunge Club Ltd.
Court: Kolkata
Decided on: Apr-17-1969
Reported in: [1971]79ITR179(Cal)
Sabyasachi Mukharji, J.1. The assessee, the Tollygunge Club Ltd., is a company limited by guarantee. It is a social and sporting club and one of its activities is running gymkhana racing, i.e., horse races in which amateur riders take part. It appears that for admission into the enclosures on the race course an, admission fee is charged and the member of the public whether he comes on his own or is a guest of the member of the club has to pay not merely an admission fee, but a surcharge of annas eight and two separate tickets are issued in respect of these amounts. The system of levying such a surcharge commenced from the year 1945, in terms of a resolution dated 28th February, 1945, passed at a meeting of the general committee. The relevant extract is as follows:'13. (c) It was decided to charge a flat rate of Rs. 4-8-0 admission to the races, plus a surcharge of 0-8-0 which will go to the Red Cross fund. The price of admission for officers and other ranks to remain at Rs. 5 (rupees 4...
Tag this Judgment!Shanker Tobacco Stores Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Apr-17-1969
Reported in: [1970]77ITR884(Cal)
Sabyasachi Mukharji, J. 1. This reference was heard by us on the 4th February, 1969, None appeared for the applicant on that occasion. After hearing the counsel for the revenue we delivered judgment on thatday. Thereafter, the matter was mentioned before us by the learned counsel appearing for the assessee and it was prayed that as through inadvertence the counsel could not appear on that date he should be given an opportunity to make his submissions. We gave him such opportunity and this judgment is being delivered in supersession of the judgment we delivered on the 4th February, 1969.2. This was a reference under Section 66(2) of the Indian Income-tax Act for the determination of the following question:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the registration under Section 26A of the Indian Income-tax Act could not be granted to the firm ?'3. The application for registration of the firm under Section 26A of the Indian Income-...
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