Kolkata Court June 1970 Judgments
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Probhat Kumar Mitra Vs. Sukriti Mitra
Court: Kolkata
Decided on: Jun-29-1970
Reported in: AIR1971Cal1,75CWN168
Chittatosh Mookerjee, J. 1. The learned District Judge, 24 Parganas has made this reference for confirmation of a decree nisi passed by him declaring the marriage between the aforesaid parties as null and void on the ground that the respondent wife was impotent within the meaning of Sub-section (1) of Section 19 of the Indian Divorce Act at the time of the marriage with the petitioner and also at the time of the institution of the suit.2. On 13th January, 1969 Provat Kumar Mitra, the petitioner abovenamed had presented an application under Section 18 of the Indian Divorce Act in the court of the learned District Judge, 24 Parganas alleging that on 26th day of July, 1963 he went through a form of Christian Marriage of Protestant Creed with the respondent at Jamshedpur. According to the petitioner they had come back to Barrackpur on the day following their marriage. Both the petitioner and the respondent had again visited Jamshedpur, and thereafter returned to Barrack-pore and had lived ...
Sailaja Kanta Mitra and ors. Vs. State of West Bengal
Court: Kolkata
Decided on: Jun-29-1970
Reported in: AIR1971Cal137,75CWN804
Bagchi, J.1. The two appeals and seventeen revisional applications arise out of the awards passed by Arbitrator, Shri P. N. Lahiry, appointed under Clause (b) of Sub-section (1) of Section 19 of the Defence of India Act (XXXV of 1939) read with Sub-section (4) of Section 1 of the said Act and with the relevant Government of India, Defence Department Notification No. 1365 Order Rule 42 dated the 19th September, 1942.2. A group of 52 cases were referred to at the instance of the appellant. Sailaja Kanta Mitra and others by Special Land Acquisition Collector, Burdwan regarding the question of valuation as a basis for fair compensation to be determined by an Arbitrator, appointed under the Defence of India Act, 1939 in regard to lands acquired, situated in Mouza Kot;t Chandipur and others, P. S. Ausgram, District Burdwan. All those cases related to the same category of lands, viz., paddy lands, that were requisitioned for a Military purpose viz., the installation of a Reserve Base at Panag...
Gowardhandas Rathi Vs. Corporation of Calcutta and anr.
Court: Kolkata
Decided on: Jun-25-1970
Reported in: AIR1970Cal539
P.N. Mookerjee, J. 1. This appeal is by the plaintiff. It is directed against a decree of the learned trial Judge, dismissing the plaintiff's suit on a preliminary issue. That issue was in these terms: 'Where notices under Section 586 of the Calcutta Municipal Act and under Section 80 Civil Procedure Code necessary before filing this suit If so, should the suit fail for want of the said notice ?' This issue was answered by the learned trial Judge in the affirmative in both its parts, that is, against the plaintiff and, as a result thereof, the plaintiffs suit was dismissed.2. Another issue was also discussed and decided by the learned trial Judge, namely, the issue of limitation, which was in the following terms: 'Is the suit barred by limitation ?' The issue, however, was found in favour of the plaintiff but, as, on the other issue, the suit had to be dismissed according to the learned trial Judge, his ultimate decree was a decree of dismissal. Against this decree, the present appeal ...
Associated Pigment Ltd. Vs. Income-tax Officer, h Ward and anr.
Court: Kolkata
Decided on: Jun-19-1970
Reported in: [1971]80ITR631(Cal)
K.L. Roy, J.1. By an agreement in writing, dated the 21st December, 1953, entered into between the petitioner, Associated Pigments Ltd., an Indian company, and Sakai Chemical Industry Company Ltd. of Japan (hereinafter referred to as the 'Japanese company') in consideration of the Japanese company providing the petitioner with all technical assistance and 'know-how' for the erection of the petitioner's factory in India, the petitioner undertook to make certain payments and also to allot certain fully paid-up shares in the petitioner-company to the Japanese company. In terms of the said agreement certain amounts in U.S. dollars were remitted to the Japanese company by the petitioner after having obtained the requisite permission from the Reserve Bank of India, Exchange Control Department. Such remittances were as follows :1954...7,000 paid through the Bank of Bihar Ltd.2nd February, 1956...3,500 remitted through Lloyds Bank Ltd.1st December, 1960...1,060 remitted through the Punjab Nati...
Gopal Chandra Chowdhury and ors. Vs. the State
Court: Kolkata
Decided on: Jun-19-1970
Reported in: 1971CriLJ1008
A.N. Chakrabarti, J.1. This Rule was issued at the instance of the petitioners whose appeal against conviction and sentence by a Magistrate, First Class, Barrackpore. Under Section 297 of the Indian Penal Code has been dismissed by the Additional Sessions Judge, Alipore.2. The facts shortly stated were thus: On the 29th of April, 1966 the opposite party Monoranjan Chakraborty had come to Muktearpara Burning Ghat for the cremation of his daughter Anjali. aged about 5 years and a few months. When the dead body was put on the funeral pyre and just before the pyre was set fire to, a Police officer arrived there accompanied by the present petitioners. The petitioners told the Police officer that if an enquiry was made it would be found that the girl had been killed. Thereupon, the Police Officer caused the dead body to be lifted from the pyre and sent to morgue. Later on, post mortem being held on the dead-body of the girl it was found that she had died of measles. Monoranjan, the father of...
Associated Pigment Ltd. Vs. Income-tax Officer, h Ward, Company Distri ...
Court: Kolkata
Decided on: Jun-19-1970
Reported in: [1971]80ITR633(Cal)
K. L. ROY J. - By an agreement in writing dated the 21st December, 1953, entered into between the petitioner, Associated Pigment Ltd, an Indian company, and Sakai Chemical Industry Company Ltd. of Japan (hereinafter referred to as the 'Japanese company') in consideration of the Japanese company providing the petitioner with all technical assistance and 'know-how' for the erection of the petitioners factory in India, the petitioner undertook to make certain payments and also to allot certain fully paid-up shares in the petitioner-company to the Japanese company. In terms of the said agreement certain amounts in U. S. dollars were remitted to the Japanese company by the petitioner after having obtained the requisite permission from the Reserve Bank of India, Exchange Control Department. Such remittances were as follows :1954.7,000 paid through the Bank of Bihar Ltd.2nd February, 1956.3,500 remitted through Lloyds Bank Ltd.1st December, 1960.1,050 remitted through the Punjab National Bank...
The State Vs. Haridas Mundra and anr.
Court: Kolkata
Decided on: Jun-16-1970
Reported in: AIR1970Cal485,1974CriLJ1341,74CWN847
S.K. Mukherjea, J.1. The question which arises for determination in this case is whether the High Court in its revisional jurisdiction is competent to interfere with an order passed by a Judge of the High Court in the exercise or its original criminal jurisdiction. If it is, a further question arises whether in the facts of this case, the order of the learned Judge discharging the accused from his bail bond should be set aside.2. The accused Haridas Mundhra was the Chairman of the Board of Directors of Richardson and Cruddas Ltd., and the managing director of its Managing Agents S. B. Industrial (Private) Ltd. He was being tried in the High Court Sessions on three counts of offences, under Section 418, Section 465 read with Section 471, and Section 477A of the Indian Penal Code. It was alleged that as a director of Richardson and Cruddas Ltd. and as the managing director of Section B. Industrial Development Company (Private) Ltd., he cheated Richardson and Cruddas Ltd., in the sum of R...
Nathmull Poddar Vs. Salil Kumar Chakraborty
Court: Kolkata
Decided on: Jun-10-1970
Reported in: AIR1971Cal93,1971CriLJ361,74CWN792
ORDERN.C. Talukdar, J.1. This Rule is at the instance of the accused-petitioner Nathmull Poddar, for quashing proceedings under Sections 406/403, I.P.C., being Case No. C-1583 of 1969, pending in the court of the learned Chief Presidency Magistrate, Calcutta.2. The facts leading on to the Rule are short and simple. The accused-petitioner, Nathmull Poddar, is the Manager of M/s. Naskarpara Jute Mills Company Limited having its office at 220/2. Shib Gopal Banerjee Lane. Ghusuri, Howrah while the co-accused, K. L. Jalan, is a Director thereof. The opposite party, Salil Kumar Chakraborty, is an Insurance Inspector attached to the Regional Office of the Employees' State Insurance Corporation at 5/1, Grant Lane, Calcutta. A petition of complaint was filed on the 5th June, 1969 by the abovementioned Insurance Inspector in the court of the learned Chief Presidency Magistrate, Calcutta under Sections 406/403. I.P.C. averring inter alia that the accused being the principal employers of the afore...
Ram Kanai Jamini Ranjan Pal Private Ltd. Vs. Member, Board of Revenue
Court: Kolkata
Decided on: Jun-10-1970
Reported in: [1970]26STC489(Cal)
P.B. Mukharji, C.J.1. These two Sales Tax References Nos. 395 of 1965 and 521 of 1967 relate to the same facts and the same parties. For the sake of convenience and also on the submission of the learned counsel in these matters, we are disposing of the questions raised by one judgment.The two questions raised in these references for decision are as follows :-(1) Whether on the facts and in the circumstances of the case, in exercise of his powers Under Section 20(3) of the Bengal Finance (Sales Tax) Act, 1941, the Additional Commissioner was competent to reassess the gross turnover of the petitioner by taking into consideration additional material which had not been made available to the Assessing officer ?(2) Whether on the facts admitted or found by the Tribunals below, the Additional Commissioner of Commercial Taxes was vested with the authority or jurisdiction, under Sub-section (3) of Section 20 of the Bengal Finance (Sales Tax) Act, 1941, read with Rule 80 A of the Rules framed th...
Premji Bhimji Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Jun-04-1970
Reported in: 75CWN454,[1971]81ITR179(Cal)
P.B. Mukharji, C.J. 1. Adventure in the nature of trade is the central controversy in this income-tax reference. It has truly been an adventure in many ways. The procedural adventure in this reference has lasted for about 17 years. The legal adventures, the procedural adventures and this adventure of trade have produced many misadventures in the process of time. Some history, therefore, is inevitably involved in deciding this reference.2. Originally, it was an income-tax reference of 1953 under Section 66(2) of the Indian Income-tax Act, 1922. The question raised in the statement of the case in this reference was simple enough and was in these terms :' Whether, under the facts and circumstances and on the materials available', the Appellate Tribunal was justified in holding that the gain of Rs. 49,400 made by the sale of 200 shares of Radha Films Ltd. was a venture in the nature of trade and whether the said amount of gain was of a 'capital nature' or 'an income from business' taxable ...
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