Kolkata Court April 1971 Judgments
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Smt. Mokshada Sundari Ghose Vs. Union of India (Uoi)
Court: Kolkata
Decided on: Apr-20-1971
Reported in: AIR1971Cal480,75CWN964
Gupta, J. 1. On March 3, 1953 at 6-38 A. M. a man of about sixty trying to cross the railway tracks running along the eastern side of Barrackpore Station was knocked down by a passing engine and died instantaneously as a result of the shock. The deceased, Haramohan Ghose, who held a monthly railway ticket, was coming to renew it at Barrackpore Station from his village Dhaniapara which was to the northeast of the railway station. He came along a road that leads up to the railway lines to the east of Barrackpore Station and was trying to walk across the lines to reach the station when the accident took place. Struck by the right side bumper of the engine he fell on the gangway between two quad lines and died on the spot. His widow brought the instant suit claiming a decree for Rupees 15,000/- as damages for the death of her husband. The Court below dismissed the suit and aggrieved by the decision she has preferred this appeal. She was allowed to sue and also to prosecute this appeal in f...
R.N. Aich Roy Vs. Hanuman Estates (P.) Ltd. and anr.
Court: Kolkata
Decided on: Apr-07-1971
Reported in: AIR1971Cal468
ORDERM.M. Dutt, J.1. This Rule is directed against Order No. 24, dated March 19, 1964 of the learned Chief Judge, City Civil Court, Calcutta, whereby the learned Chief Judge allowed the miscellaneous case arising out of an application under Order 21, Rule 97 of the Code of Civil Procedure.2. The decree-holder opposite party Messrs. Hanuman Estates (Private) Limited obtained a decree for ejectment in Ejectment Suit No. 1945 of 1960 against the Indian and Eastern Engineering Company Limited in respect of two rooms. The said decree was executed and when the bailiff had been to the suit premises for delivery of possession resistance was offered by one D. N. Varma, the managing director of the judgment-debtor company, namely, the Indian and Eastern Engineering Company Limited and by the petitioner R. N. Aich Roy, the managing director of Messrs. Trade Nexus Private Limited whereupon the decree-holder company made an application under Order 21, Rule 97 of the Code of Civil Procedure praying ...
Ranjit Chandra Mitra Vs. M. Tilak and Co.
Court: Kolkata
Decided on: Apr-06-1971
Reported in: 1971CriLJ1238
ORDERN.C. Talukdar, J.1. This Rule is at the instance of the accused-petitioner, Ranjit Chandra Mitra, for setting aside an order dated the 19th January, 1971, passed by Sri S. B. Dutta, Magistrate, 1st Class, Howrah, framing charges against him Under Sections 408/109 and 420, IPC and for quashing the proceedings so far as he is concerned, in case No. G. Rule 2206 of 1968.2. The facts leading on to the Rule can be put in a short compass. On 16-8-68 one Amilal Goolabchand Sheth, for and on behalf of M/s M. Tilak and Co.. clearing and forwarding agents, sent a letter to the Officer-in-charge, Sibpore P. S., Howrah, alleging inter alia that the company has a rented godown at 103/7. Fore Shore Road, Howrah; that the accused Bidhan Dutta is the storekeeper of the godown and the co-accused Jogeswar Mistry, since discharged, is the durwan; that on 16-8-1968 at about 10 a.m. the above mentioned durwan reported that the locks of the godown were found open whereupon the informant sent his store-...
Rameshwar Chand and anr. Vs. Sadhan Chandra Dey and ors.
Court: Kolkata
Decided on: Apr-02-1971
Reported in: AIR1971Cal383,75CWN478
Salil Kumar Datta, J. 1. This appeal and the connected cross-objection arise from the appellate judgment and decree of affirmance decreeing the landlords' suit for recovery of possession of the suit premises held under a tenancy governed by the West Bengal Premises Tenancy Act, 1956. According to the plaintiffs' case, the suit premises comprising shop buildings on plot No. 3980, khatian 492 in Kazi Mohalla, being holding No. 42 within Bankura Municipality were held by the defendants as a monthly tenant-at-will under Bhusan Chandra Dey father of the plaintiffs at a monthly rent of Rs. 25/-, By a registered deed of gift dated Bhadra 9, 1370 B. S. (August 26, 1963) executed by their father, the plaintiffs became owners, amongst others, of the said premises and the defendants became their tenants in respect thereof under the same terms and conditions. The month of the tenancy was according to the Bengali calendar month and the rent for every month was payable by the 7th of the succeeding m...
Nand Kishore Jhajharia Vs. Income-tax Officer and anr.
Court: Kolkata
Decided on: Apr-02-1971
Reported in: [1973]89ITR229(Cal)
K.L. Roy, J.1. By this application under Article 226 of the Constitution the petitioner, Nand Kishore Jhajharia, challenges the validity of certain reassessment proceedings for the assessment years 1946-47 to 1950-51 initiated by five several notices purported to be under Section 148 of the Income-tax Act, 1961. The original assessments for these years had been completed under Section 23 or under Sections 34/23 of the Indian Income-tax Act, 1922, before September, 1955, It also appears that for the assessment year 1949-50 a total income of Rs. 5,93,905 was determined under Section 23(3). Thereafter, the petitioner filed a petition of disclosure and a settlement in writing was arrived at between the petitioner and the Commissioner of Income-tax, West Bengal, on 20th September, 1955, wherein, inter alia, the petitioner agreed to the determination of his total undisclosed income including the undisclosed income of his wife at Rs. 6,87,527. Out of this Rs. 2,00,502 was agreed to be spread ...
Union of India (Uoi) Vs. B.C. Nawn and ors.
Court: Kolkata
Decided on: Apr-02-1971
Reported in: [1972]84ITR526(Cal)
De, J.1. This application by the Union of India under Article 227 of the Constitution of India is directed against an order of the Revenue Divisional Commissioner reversing the order of the Tax Recovery Officer in his Certificate Case No. 659-I.T.(A)/68-69. The opposite party, B.C. Nawn & Bros. (P.) Ltd., was assessed to income-tax under Section 144 of the Income-tax Act, 1961 (to be hereafter mentioned as 'the Act'). The Income-tax Officer, who assessed the tax, served a notice of demand under Section 156 of the Act upon the opposite-party-assessee. The assessee did not pay the assessed tax within the period specified in Section 220(1). He preferred an appeal against the order of assessment before the Appellate Assistant Commissioner under Section 246 and later before the Income-tax Appellate Tribunal under Section 253. On the prayer of the assessee, the Income-tax Officer allowed him, under Section 220(3), to make an initial payment towards the assessed tax and to pay the balance in ...
Commissioner of Wealth-tax Vs. F.W. Heilgers and Co. (P.) Ltd.
Court: Kolkata
Decided on: Apr-01-1971
Reported in: [1973]87ITR10(Cal)
Sankar Prasad Mitra, J. 1. This is a reference under Section 27(3) of the Wealth-tax Act, 1957. The questions on which the Tribunal has been directed to state the case are as follows:'(1) Whether, on the facts and the circumstances of the case, the value of the goodwill of the assessee as stated in the valuers' report, dated 22nd July, 1963, was calculated in accordance with law (2) Whether, on the facts and in the circumstances of the case, the' decision of the valuers as stated in the said report without any reason in support of it was in accordance with law (3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in disposing of the appeal on the basis of the said decision of the valuers ' 2. The assessment year is 1958-59, the relevant valuation date being the 31st December, 1957. The Wealth-tax Officer computed the value of the respondent's net assets on a global basis in terms of Section 7(2)(a) of the Wealth-tax Act by deducting the liabilitie...
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