Kolkata Court December 1970 Judgments
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Lakshmi Kanta Jha Vs. Nilkanta Ghosal and ors.
Court: Kolkata
Decided on: Dec-24-1970
Reported in: AIR1971Cal224,75CWN1004
P.N. Mookerjee, J. 1. This is the landlord's application for a Certificate for leave to appeal to the Supreme Court under Article 133(1)(a) and (b) of the Constitution. 2. The matter arises out of a suit for ejectment of a tenant. The suit was decreed in full by the two courts below, but, in this Court, that decree was changed to a decree for partial eviction. Against this decree for partial eviction, the landlords are desirous of filing an appeal to the Supreme Court, and, accordingly, they have made the present application for a certificate under Article 133(1)(a) and (b) of the Constitution.3. There is no dispute that, in the instant case, the judgment of this Court is not a judgment of affirmance. The only point, therefore, will be whether the Instant case will satisfy the valuation test, required for purposes of the said clauses or any of them.4. The matter was sent back to the Court below for a finding on the above question of valuation and according to that finding, which is suf...
Hemendra Nath Chowdhury Vs. Sm. Archana Chowdhury
Court: Kolkata
Decided on: Dec-22-1970
Reported in: AIR1971Cal244,1971CriLJ817
ORDERTalukdar, J.1. This Rule is at the instance of the second party-petitioner, Hemendra Nath Chowdhury, against an order dated the 17th November, 1969 passed by Sri S. C. Talukdar, Chief Presidency Magistrate, Calcutta in case No. M/1103 of 1968 under Section 488 of the Code of Criminal Procedure, rejecting the petitioner's prayer for setting aside an ex parte order dated the 21st April, 1969, passed by the learned Chief Presidency Magistrate, Calcutta directing him to pay Rs. 300/- per month as maintenance to the 1st party-opposite party, Sm. Archana Chowdhury, and also a further order dated the 15th December, 1969 passed by the learned Chief Presidency Magistrate Calcutta directing the issue of a distress-warrant against the petitioner.2. The facts leading on to the Rule are short and simple. The first party Sm. Archana Chowdhury filed on 12-11-68 an application under Section 488 of the Code of Criminal Procedure in the court of the Chief Presidency Magistrate, Calcutta against the...
Latika Sarma Sarkar Vs. the University of Calcutta and ors.
Court: Kolkata
Decided on: Dec-18-1970
Reported in: AIR1971Cal436,75CWN319
ORDERSabyasachi Mukharji, J.1. This application reveals an unfortunate state of affairs in the sphere of administration of education. The petitioner who appeared in the M.A, Examination in Political Science for the year 1968 challenges the action of University based on the decision of a Review Committee. It is necessary to set out the facts shortly relevant for the purpose of this application. The petitioner appeared as mentioned hereinbefore in the M.A. Examination in January, 1969. On the 31st of May, 1969 results were declared by the Board of Examiners in their meeting. On the 2nd of June, 1969 results were published. It has been contended on behalf of the University that the said publication was provisional. By the said results published the petitioner secured first class marks having obtained a total marks of 480. It was necessary for her to obtain 480 marks in order to be able to get a first class. It has been stated that thereafter the University received representation which co...
Central Calcutta Investment (P.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Dec-18-1970
Reported in: [1971]82ITR480(Cal)
K.L. Roy, J. 1. By this reference under Section 66(1) of the Indian Income-tax Act, 1922, the Tribunal has referred the following question to this court :'Whether, on the facts and circumstances of the case, the Tribunal were justified in confirming the order made by the Income-tax Officer under Section 23A(1) of the Indian Income-tax Act, 1922, for the assessment year 1959-60 ?'2. The facts leading to this reference are shortly as follows : The assessee is a private limited company and is admittedly a company in which the public are not substantially interested within the meaning of the Explanation to Section 23A(9) of the Act. For the assessment year 1959-60, for which the previous year was the financial year ending on the 31st March, 1959, the profits according to the assessee's books of account amounted to Rs. 17,269. After providing for liability for taxation of Rs. 8,537 there was a balance of Rs. 8,732. But in the assessment for that year the assessee was assessed to a total inc...
Union of India (Uoi) Vs. Sree Narayan Agarwalla
Court: Kolkata
Decided on: Dec-17-1970
Reported in: AIR1971Cal449
Chakravarti, J.1. This appeal is at the instance of Union of India representing certain railways. A consignment containing 293 bags of Dhania weighing 329 mds. 24 seers was booked at Vikarabad a station on the N. S. Railway for carriage to and delivery at Midnapore, a station on the erstwhile B. N. Railway against R. R. No. 83746 dated 20th December, 1950. The consignor was himself the consignee. The consignment reached Midnapore on or about 20th January, 1951 and then it was found that 220 bags out of the aforesaid consignment got damaged by water and the damage was also assessed by the railways and it was found that the damage was to the extent of 60 per cent, in 150 bags, 20 per cent, in 50 bags and 15 per cent, in 20 bags, the total thus coming to 115 mds. 35 seers, the plaintiff claims to be the owner of the goods by purchase from the consignor after the goods had been booked and alleges that the goods got badly damaged by rainwater during transit on account of negligence and misc...
Trustees to the Debuttar Estate of Sri Sri Iswar Radha Govinda Jew Vs. ...
Court: Kolkata
Decided on: Dec-17-1970
Reported in: [1972]84ITR150(Cal)
Sankar Prasad Mitra, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment years are 1951-52, 1952-53, 1953-54, 1954-55 and 1955-56. By an indenture dated the 7th June, 1926. Sambhu Nath Sen, who is described as the donor, made a disposition of certain properties, both movable, and immovable, valued at Rs. 3,06,500. He dedicated the properties to his family deity 'Sri Radha Govinda Jew' who had been installed and consecrated at premises No. 3, Amherst Street, Calcutta, the residence of the donor.2. The Income-tax Officer made assessments for the assessment years 1951-52, 1952-53 and 1953-54 in respect of the bona fide annual value of the immovable properties covered by the indenture in the hands of Messrs. N. C. Sen and B. C. Sen as ' trustees to the debuttar estate, Sri Sri Radha Govinda Jew ', in the status of an individual. For the assessment years 1954-55 and 1955-56 the assessments were made in the status of an association of persons.3. Be...
Bhaktipada Majhi Vs. Sub-divisional Officer, Kalna and ors.
Court: Kolkata
Decided on: Dec-16-1970
Reported in: AIR1971Cal204,75CWN555
ORDERAmiya Kumar Mookerji, J.1. This Rule is directed against the order of the learned Additional District Judge, Burdwan, condoning the delay in filing the opposite party's appeal under Section 5 of the Limitation Act.2. The petitioner obtained a money decree against the opposite party in a money suit. The opposite party preferred an appeal against the said decree but the said appeal was filed 23 days beyond the prescribed period of limitation. Accordingly, an application, purported to be under Section 5 of the Limitation Act, was filed, praying for condoning the delay on the ground that the records of the case along with certifiedcopies of the judgment and decree which were received late, could not be sent to the Government Pleader in time for filing the appeal through sheer oversight of the dealing assistant. The learned Additional District Judge considered the above ground shown as sufficient and the-delay of filing the appeal was condoned. The petitioner, being aggrieved against t...
Maheswar SwaIn Vs. Bidyut Probha Art Press and anr.
Court: Kolkata
Decided on: Dec-16-1970
Reported in: AIR1971Cal455,75CWN944
P.N. Mookerjee, J.1. These appeals are by the plaintiff and they arise out of two suits for damages, injunction and other reliefs in respect of an alleged infringement of the plaintiff's copyright against the defendants.2. The suits have been dismissed by the learned Judge of the City Civil Court on the preliminary ground that the suits were not entertainable by the said court.3. The short question, which arises for consideration in these appeals, is whether the learned Judge of the Court below was right in his aforesaid view.4. The suits in question were, obviously under Section 62 of the Copyright Act and, under that section, such suits have to be instituted in the 'district court having jurisdiction' vide Sub-section (1). For the meaning of the expression 'District Court' one has to turn to Section 2(4) of the Code of Civil Procedure, and, on the question of jurisdiction, the immediately relevant sections will be Sections 19 and 20 of the Code. The Copyright Act, in Sub-section (2) ...
Hindusthan Rubber Works Ltd. Vs. Income-tax Officer, L-ward and ors.
Court: Kolkata
Decided on: Dec-16-1970
Reported in: 75CWN253,[1971]81ITR397(Cal)
Sabyasachi Mukharji, J. 1. In respect of the assessment year 1962-63 the petitioner-company submitted a return showing certain loans alleged to have been obtained from different persons. The Income-tax Officer assessed the income including these alleged loans as income from sources undisclosed as he disbelieved the version of the petitioner that these were loans. The petitioner preferred an appeal before the Appellate Assistant Commissioner. In the meantime it appears that the Income-tax Officer had forwarded a certificate to the Tax Recovery Officer and the Tax Recovery Officer had issued a notice under Rule 2 of Schedule II of the Income-tax Act, 1961. The petitioner had also prayed to the Income-tax Officer for grant of a stay of realisation until the disposal of the appeal before the Appellate Assistant Commissioner. On June 29, 1968, the Income-tax Officer bad granted a stay of the certificate up to 30th June, 1968. He informed that to the certificate officer and also had informed...
Commissioner of Agricultural Income-tax Vs. Achintyanath Sasmal
Court: Kolkata
Decided on: Dec-16-1970
Reported in: [1971]82ITR668(Cal)
Sankar Prasad Mitra, J.1. In this reference under Section 63(2) of the Bengal Agricultural Income-tax Act, 1944, the question is as follows :'Whether, on the facts and in the circumstances of the case, and on a correct interpretation of Rule 4(2)(a), the Appellate Tribunal was justified in holding that the market value for unsold paddy, if sold in the next year to the procurement department, must be calculated under rule 4(2)(a) on the procurement rate of the accounting year and not at the average price at which paddy had been sold in the locality during the previous year, and in remanding the case to the Agricultural Income-tax Officer with direction to that effect?'2. It appears that the points raised in the statement of facts are all academic so far as the accounting year in question is concerned. The accounting year is 1359 B. S., that is to say, from the 14th April, 1952, to the 13th April, 1953. Mr. Das appearing for the department has been very fair indeed. True to the tradition...
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