Kolkata Court May 1969 Judgments
Sunil Kumar Ghosh Vs. State of West Bengal and ors.
Court: Kolkata
Decided on: May-29-1969
Reported in: AIR1970Cal384,1970CriLJ1225,73CWN627,(1970)ILLJ588Cal
ORDERD. Basu, J. 1. This Rule raises a short but nice question of law. 2. I. That question, apart from others raised in the Petition (which will be dealt with hereafter) is-2a. Whether 'conviction on a criminal charge', in Proviso (a) to Article 311(2) of the Constitution includes conviction of a statutory offence. 3. The Petitioner, a Sub-Inspector oil Police, was, at the material time, serving as a District Enforcement Officer of 24 Parganas, By an order of December 19, 1959, passed by the Supdt. of Police, he was transferred to Nadia with effect from January 2, 1960 and directed to undergo training in Fingerprint (Annexure A to the Petition) from there. The Petitioner made representations during the pendency of which another order was issued by the Addl. Supdt, of Police (Enforcement) of 24-Parganas on March 22, 1960, by which he was asked not to discharge any duties as a Police Officer in the Dt. of 24-Parganas as he had been transferred away from the district with effect from Janu...
Tag this Judgment!Sunil Roy, Calcutta Vs. Controller of Estate Duty, Calcutta
Court: Kolkata
Decided on: May-23-1969
Reported in: AIR1970Cal542,[1970]77ITR668(Cal)
Sankar Prasad Mitra, J. 1. This is a reference under Section 64 (1) of the Estate Duty Act, 1953. On the 1st May, 1955, one Probodh Chandra Ray executed a Deed of Trust in which he was referred to as a settlor. There were two trustees under this Deed viz., Usharanjan Ghosh and Sunil Hoy, the only son of the settlor, The subject-mutter of the trust was premises No. 38, Southern Avenue, Calcutta, where the settlor used to reside. The Trustees were directed to pay the rates and taxes and out of the balance of the income of the property they were to pay in any proportion whatsoever to Sm. Jyotirmoyee Ray, the settlor's wife, Sunil Roy, the settlor's son, Uma Mitra, the settlor's daughter, any children of Sunil Roy and any children of Uma Mitra by her existing marriage. None of these beneficiaries had any power of anticipation. At the end of a period of ten years, the trustees were to transfer the property to Sunil Roy or to any major child of Sunil Roy or Uma Mitra or to Uma Mitra's childr...
Tag this Judgment!Commissioner of Wealth-tax Vs. Administrator-general of West Bengal
Court: Kolkata
Decided on: May-21-1969
Reported in: [1971]79ITR154(Cal)
Sankar Prasad Mitra, J.1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, the assessment to wealth-tax was made on the Administrator-General of West Bengal, representing the estate of Mrs. Sreemah Joseph Jacob Judah Ezekiel, deceased--beneficiary, Mrs. R.M. Ezra --for the assessment year 1960-61, the corresponding valuation date being March 31, 1960.2. Mrs. Ezekiel, by her will executed on the 26th July, 1912, appointed the Administrator-General and her daughter,3. Rebecca, as the executor and executrix and trustees. After certain legacies she directed her executor andexecutrix and trustees to realise the residue of her estate and transfer one quarter of the capital to her daughter, Rebecca, after three years and another quarter after eight years of her death. This has been done. Of the remaining moiety of her residuary estate, the testator's directions were as follows:(a) The residuary fund to be held upon trust to pay the income thereof to her said daughter for her...
Tag this Judgment!Chhaganlal Baid Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-21-1969
Reported in: [1971]79ITR258(Cal)
Sabyasachi Mukharji, J. 1. This reference arises out of the assessments made for the assessment years 1958-59, 1959-60, 1960-61 and 1961-62 for Which the corresponding accounting periods were 2014 R. N. (9th April, 1957, to 28th March, 1958), 2015 R.N. (29th March, 1958, to 16th April, 1959), 2016 R. N. (17th April, 1959, to 4th April, 1960) and 2017 R. N. (5th April, 1960, to 25th March, 1961), respectively. The assessee, Sri Chhaganlal Baid, has been assessed for these years in the status of an individual. The assessee is the owner of premises, No. 91, Harrison Road, and No. 6, Sambhu Chatterjee Street, Calcutta, both the holding numbers denote one property which is a cinema house and which has been leased out by the assessee. The rent reserved under the lease is Rs. 4,500 per month or Rs. 54,000 for the whole year. In January, 1958, the assessee had six sons who were as follows:1.Kharag Singh Baid...23 years (Major)2.Bardhaman Baid...19 years (Major)3.Surendra Kumar Baid...12 years ...
Tag this Judgment!Air France Vs. Miss K. Kotval and ors.
Court: Kolkata
Decided on: May-20-1969
Reported in: (1970)IILLJ68Cal
D. Basu, J.1. The respondent Miss Kotval was an employee of the appellant, Air France, who was dismissed by an order dated December 30, 1963. On the 5th August, 1964, the Government of West Bengal, by an order under Section 10(1) of the Industrial Disputes Act, referred the question as to the Validity of the dismissal of the respondent as an industrial dispute to be adjudicated by the Third Industrial Tribunal, Calcutta. An extract of that order can be found at annexure 'f' to the paper-book. It is stated in the order of reference that the dispute was one between M/s Air France and 'Their workmen represented by the Aero Employees' Union, West Bengal, No. 2 Gate, Calcutta Air Port.' Before the tribunal, the two parties who filed written statements and conducted the case were the said union of the company, that is, M/s Air France and the respondent. The learned tribunal concluded that the tribunal had no jurisdiction to adjudicate the issue under reference or to give any relief whatsoeve...
Tag this Judgment!Colles Cranes of India Ltd. Vs. Speedeo Spares Corporation
Court: Kolkata
Decided on: May-19-1969
Reported in: AIR1970Cal321
P.B. Mukharji, J. 1. This is a commercial cause. The plaintiff company instituted this suit against the defendant firm for the recovery of a sum of Rs. 12,862.73 P., interests and costs.2. The plaintiff's case on the plaint is as follows. On May 1, 1964 the plaintiff company placed an order, being purchase Order No. 1330, with the defendant for the sale to the plaintiff of iron joists and other articles, the particulars of which are mentioned in the order itself. The defendant agreed to sell and deliver these goods according to the terms and conditions of that purchase order. These iron joists and other articles were intended to be used in the construction of a building and/or a factory. It was also a term andcondition of the agreement that the defendant should deliver the said goods within 10 days of the date of the agreement. In other words, the supply was to be completed within 10-5-1964. It is pleaded that time was of the essence of the contract. On that very same day, i.e., May 1,...
Tag this Judgment!Sachindranath Chatterjee Vs. Sm. Nilima Chatterjee
Court: Kolkata
Decided on: May-16-1969
Reported in: AIR1970Cal38,74CWN168
Bijayesh Mukherji, J.1. The appellant in this case is Dr. Sachindra Nath Chatterjee, M.B. and D.T.M. (Calcutta), D.M.R. (Madras), D.M.R.T. (England), and Reader, Radiotherapy, Medical College, Calcutta, and the respondent is his wife, Sm. Nilima Chatterjee; they are referred to hereinafter as simply Sachindra and Nilima.2. Sachindra is now about fifty-five and Nilima fifty years of age.3. The appeal is brought from a Judgment and decree dated December 16, 1964, of a learned Additional District Judge, Alipore, dismissing Sachindra's petition dated January 19. 1962, for divorce on the ground of Nilima's adultery: just the ground under Section 13, Sub-section (1), Clause (i), of the Hindu Marriage Act 25 of 1955, or, in the alternative, for Judicial separation on the ground of 'severe cruelty and tremendous torture' by her.: just the ground under Section 10, Subsection (1), Clause (b), thereof.4. Sachindra and Nilima, Hindus both, and domiciled in India too, were married In accordance wit...
Tag this Judgment!Shri Srilal Bagri Vs. Commissioner of Wealth-tax
Court: Kolkata
Decided on: May-16-1969
Reported in: [1970]77ITR901(Cal)
Sabyasachi Mukharji, J.1. The following question under Section 27(1) of the Wealth-tax Act, 1957, has been referred to this court:'Whether, on the facts and circumstances of the case, and on a correct interpretation of Section 20 of the Wealth-tax Act, 1957, the assessment to wealth-tax for the assessment year 1957-58 has been validly made on Shri Srilal Bagri as the karta of the Hindu undivided family of M/s. Ricknath Shewkisseu '2. The question is directed against the validity of the wealth-tax assessment made on the assessee Hindu undivided family for the assessment year 1957-58. The Hindu undivided family of M/s. Ricknath Shewkissen was being assessed to income-tax in the status of a Hindu undivided family. It was a Hindu undivided family governed by the Mitakshara school of Hindu law. A suit for partition was filed in this court being Suit No. 322 of 1950, and the final decree was made on 26th March, 1957. The Hindu undivided family had contended in its income-tax assessments that...
Tag this Judgment!Commissioner of Income-tax Vs. Chhotanagpur General Trading Co. Ltd.
Court: Kolkata
Decided on: May-15-1969
Reported in: [1971]79ITR161(Cal)
Sabyasachi Mukharji, J. 1. This reference arises out of the assessments made for assessment years 1959-60 and 1960-61, for which relevant accounting years were financial years ending on 31st March, 1959, and 31st March, 1960, respectively. The assessee is a limited company and the assessee owned certain agricultural lands and carried on certain agricultural operations. Under a registered instrument dated 23rd March, 1948, M/s. Ranchi Zamindari Ltd.., which had owned certain agricultural lands in the District of Ranchi, settled a portion of these lands with the assessee-company. It bad been recited in the said deed that the said M/s. Ranchi Zamindari Ltd. had extensive landed property in the District of Ranchi and since the said company was long desirous of developing the various resources of the said property for the purpose of increasing agricultural production and whereas the assessee had expressed a desire to take lease of the lands for the aforesaid purpose, the said M/s. Ranchi Za...
Tag this Judgment!Sri Sri Jagannath Jew (Through Shebaits) Vs. Commissioner of Income-ta ...
Court: Kolkata
Decided on: May-14-1969
Reported in: [1971]81ITR353(Cal)
Sabyasachi Mukharji, J. 1. What is the effect of the will dated 21st February, 1887, executed by late Raja Rajendra Mullick That is the main question that requires determination in this reference arising out of the assessments made on the assessee. Sri Sri Jagannath Jew, for the assessment years 1956-57 and 1957-58. In response to notice issued by the Income-tax Officer under Section 22(2) of the Indian Income-tax Act, 1922, returns of total income for the aforesaid assessment years showing 'nil' income were filed. When the proceedings for the assessment year 1955-56 were pending before the Income-tax Officer, the assessee had filed an application under Article 226 of the Constitution of India and had obtained an interim stay against the said proceedings. It appears that on the 9th October, 1961, in terms of the settlement arrived at between the income-tax department and the assessee the interim stay of proceedings was vacated. It was recorded in the said order that part of the income ...
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