Kolkata Court May 1971 Judgments
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Union of India (Uoi) Vs. Ratilal Jadavji
Court: Kolkata
Decided on: May-14-1971
Reported in: AIR1971Cal515,75CWN634
Amiya Kumar Mookerji, J.1. This appeal is by the defendant. Union of India. It is directed against a decree for Rs. 12170/- passed against it for non-delivery in respect of 3 consignments of Ghee, booked from Veraval, a Railway Station on the Western Railway, for carriage to Howrah on the Eastern Railway.2. The facts which are not disputed may be stated as follows:-- In the year 1951, on different dates 4 consignments of Ghee were booked by the plaintiff from Veraval for carriage to Howrah via Agra East Bank. On 15th June, 1951, 121 cases of Ghee were booked. 5 cases were found missing at the destination, remaining 116 cases were delivered to the plaintiff. Booked on the same date, in second consignment, 109 tins of Ghee were sent. In respect of which shortage of 20 mds. 35 srs. was detected at Howrah Station. In third consignment, booked on 6-7-1951 containing 138 tins of Ghee, 15 mds. 39 srs. were found short. The fourth consignment was booked on 1st August, 1951 consisting of 110 ti...
Reform Flour Mills (Pvt.) Ltd. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-14-1971
Reported in: [1973]88ITR150(Cal)
A.N. Sen, J.1. This is a reference under Section 66(2) of the Indian Income-tax Act, 1922. The question referred under the direction of this court on the application of the assessee is:' Whether, on the facts and in the circumstances of the case, the proceedings initiated under Section 34(1)(b) of the Indian Income-tax Act, 1922, for the relevant assessment year have been legally and validly done ?'2. The facts relevant for the purpose of the application have been set out in the ' statement of the case ' and may be briefly noted. Reform Flour Mills (Pvt.) Ltd., the assessee herein, is a company carrying on business, among others, in conversion and sale of wheat flour. The assessments for 1945-46 and 1946-47 were completed on June 4, 1946, and December 2, 1946, on incomes of Rs. 96,202 and Rs. 43,973 respectively. In the assessment for the year 1945-46 a sun: of Rs. 49,199 paid to Bimal Kumar Nirmal Kumar on account of banian's commission for sale of flour and a sum of Rs. 34,767 paid t...
Mugneeram Bangur and Co. Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: May-13-1971
Reported in: [1973]87ITR641(Cal)
Sankar Prasad Mitra, J.1. This is a reference under Section 66(1) of the Indian Income-tax Act, 1922. The assessment year is 1945-46. On the 21st March, 1944, the assessee paid Rs. 6,50,000 to Messrs. F.W. Heilgers & Co. Ltd., the managing agents of Churulia Coal Co. Ltd. The amount was paid as consideration for the purchase of the Churulia Coal mine. This colliery was worked till 15th August, 1944.2. On 1st May, 1944, the assessee paid a sum of Rs. 7,500 to the said F.W. Heilgers & Co. Ltd., as consideration for the purchase of the mines, veins, seams or seam strata layers, and beds of fireclay in the land of the mine called ' Churulia Mine '.3. On the 13th July, 1944, a company called the New Churulia Coal Co.Ltd, was incorporated. On August 16, 1944, the assessee received a sum ofRs. 6,50,000 from the New Churulia Coal Co. Ltd. as consideration for thepurchase of the coal mine.4. On January 5, 1945, the assessee sold the mines, veins, seams or seam strata layers and beds of fireclay...
Commissioner of Income-tax Vs. Clive Insurance Co. Ltd.
Court: Kolkata
Decided on: May-11-1971
Reported in: [1972]85ITR531(Cal)
A.N. Sen, J.1. A question of some importance relating to the applicability of Section 49D of the Indian Income-tax Act, 1922, in the matter of granting relief to the assessee in respect of the dividend received by the assessee on its investment in shares in joint stock companies in England arises in this reference made under Section 66(1) of the said Act by the Tribunal at the instance of the department.2. The question referred by the Tribunal is :'Whether, on the facts and in the circumstances of the case, the assessee could be said to have paid income-tax in U. K. by deduction or otherwise in respect of the net dividends of Rs. 15,266 so as to be eligible for the relief contemplated by Section 49D of the Indian Income-tax Act, 1922?'3. Two main contentions which have been urged and which fall for consideration in the instant reference, are :'(1) Whether the sum deducted from the amount of dividend payable to the assessee constitutes payment of income-tax by the assessee by deduction ...
Rabindra Nath Mukherjee Vs. Abinash Chandra Chatterjee
Court: Kolkata
Decided on: May-07-1971
Reported in: AIR1972Cal143,76CWN48
Amresh Roy, J.1. This appeal has been preferred under Section 47 of Guardians and Wards Act by Rabindra Nath Mukherjee against an order made under Section 7 of that Act rejecting his prayer to be appointed guardian of the person and property of minor Gautam Chatterjee who is his daughter's son. The parents of the minor are alive. Father of the boy who was joined as opposite party in the petition and is Respondent in this Court opposed the prayer of the petitioner appellant.2. The parties are governed by Dayabhag Hindu Law, and under that law undisputably father is the natural guardian of the person and property of minor son. That law still prevails under Section 12 of Hindu Minority and Guardianship Act, 1956. Appellant's claim to be appointed guardian in preference to the father of the boy who by their personal law is the natural guardian of the person and property of the minor is based on the history of the boy's life who is now about 12 years old, being born in 1959.3. It is the adm...
Sukumar Bysack Vs. Sushil Kanta Banerjee
Court: Kolkata
Decided on: May-07-1971
Reported in: AIR1972Cal207,76CWN116
Amaresh Roy, J.1. This appeal is by the Plaintiff in a suit for specific performance of a contract alleged to be a contract for sale of immovable properties. Plaintiff had also prayed in the suit for possession of the disputed properties by evicting the defendant therefrom and other ancilary reliefs. Plaintiffs lost in the original court of Subordinate Judge and also in the appeal. Hence this Second Appeal has been preferred in this Court.2. Plaintiff's case was that defendant was the owner of the disputed properties and he had agreed to sell those to the plaintiff for a consideration of Rs. 8000/-. On 23-12-1958 an agreement for sale was executed and registered between the parties, the plaintiff having paid Rs. 3.500/- as earnest money. It was agreed that defendant shall make out a good and marketable title, deliver the title deeds and connected papers within two days from the date of registration of the agreement, clear the mortgage of the property created by him in favour of Governm...
S.N. Chakraborty Vs. Bimalendu Mazumdar
Court: Kolkata
Decided on: May-07-1971
Reported in: AIR1972Cal352,1972CriLJ1299
Ajay K. Basu, J.1. This is a Rule issued by our learned brothers R. N. Dutt and K. K. Mitra. JJ. under Contempt of Court's Act against the opposite party B. Mazumdar alia Baima-lendu Majumdar, M, A., B. L.. Court Inspector. Barrackpore. for contempt of Shri Sailendra Nath Chakrabortv, Magistrate, 1st Class. Barrackpore, as reported to this Hon'ble Court.2. Pursuant to the direction of this court the alleged contemnor B-Majumdar appeared in person before us and showed cause through his Advocate Sri. K. B. Roy.3. The short facts leading to the Rule are as follows :The said Magistrate Sailendra Nath Chakraborty insisted that Court Inspectors must use cartridge or conquest papers in their petitions intended to be filed before the said court. But as the police fund did not permit such expenditure the Court Inspectors could not use such papers in their petitions before the said court and for that the Court Inspector alleged to have incur-red the displeasure of the said Magistrate. This will ...
Benode Behari Mandal and ors. Vs. the State of West Bengal and ors.
Court: Kolkata
Decided on: May-07-1971
Reported in: AIR1971Cal400
ORDERAnil Kumar Sen, J. 1. This Rule, issued on a writ petition, raises a simple question as to whether an earlier decision rendered by a competent authority in a proceeding under Section 5A of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the said Act) in respect of a particular transfer of a particular land constitutes a bar in law for a same proceeding by the same authority in respect of the same transfer and over the same land.2. It is not disputed that by a registered deed of Nirupan Patra (a deed of family settlement) dated October 9, 1953 but registered on February 1, 1954 certain lands were transferred by one Fakir in favour of his three sons the present petitioners. The Revenue Officer of Sarenga duly authorised under Section 5A of the said Act, started several proceedings in respect of several plots of land covered by the said deed under Section 5A of the said Act on the basis that the aforesaid transfer is liable to be declared not bona fide. Noti...
Prahladrai Agarwalla Vs. Income-tax Officer, e Ward and ors.
Court: Kolkata
Decided on: May-07-1971
Reported in: [1973]87ITR655(Cal)
Sabyasachi Mukharji, J.1. For the assessment year 1956-57 the petitioner was assessed on the 25th August, 1960, under Section 23(3) of the Indian Income-tax Act, 1922. This assessment was made pursuant to a voluntary return filed by the petitioner. In the said return it was the case of the petitioner that the petitioner had sold his wife's ornaments, received at the time of her marriage, at Rs. 1,03,000 in October, 1955, and March, 1956. Upon that basis the assessment was made. Thereafter, on the 25th May, 1967, a notice was received by the petitioner which is the subject-matter of challenge in this application. By the said notice the petitioner was asked by the Income-tax Officer, E-Ward, District I, Calcutta, to give the particulars of the persons to whom gold ornaments were sold. The petitioner was further asked to show cause why the income-tax assessment for the assessment year 1956-57 should not be reopened under Section 147(a) of the Income-tax Act, 1961, and the petitioner was a...
Commissioner of Income-tax Vs. Rajnagar Tea Company Ltd.
Court: Kolkata
Decided on: May-06-1971
Reported in: [1973]87ITR669(Cal)
Sankar Prasad Mitra, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The assessee-respondent is a tea company. It has its gardens in East Pakistan in respect whereof agricultural income-tax is payable in Pakistan. Its head office is, however, located in Calcutta, Naturally, its business is controlled and managed wholly from the taxable territories as defined in the Indian Income-tax Act. The result is that its income arising from manufacture and sale of tea was assessed under the Indian Income-tax Act, 1922. In the assessment for the tax years 1951-52, 1955-56 and 1956-57 the assessee has been treated as resident company. As such, the assessee was entitled to deduction from the India'n income-tax payable by it in respect of the said assessment years certain sums to be calculated in accordance with the provisions of Section 49D(3) of the Indian Income-tax Act, 1922. This sub-section reads thus :'If any person who is a resident in the taxable territories in any...
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