Court : Kolkata
Reported in : (1878)ILR3Cal806
..... the jurisdiction of the late supreme court, and of the sheriff as its officer, was originally limited by the charter of justice of 1774, to the provinces on bengal, behar, and orissa, and though afterwards extended by the 39 and 40 geo. iii, c. 79, section 20, was so extended only to the province or district of benares, ..... be levied and made of the houses, lands, debts and other effects, moveable and immoveable, of the said defendants, within the provinces, districts, or countries of bengal, behar, and orissa, or in the province or district of benares, or in any other factories, districts, and places which then were annexed to and made subject to the presidency of ..... fort william in bengal, by seizure, and if necessary by sale thereof,' a certain sum therein mentioned. the plaintiff alleged that this writ did not legally .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1915Cal681,(1915)ILR42Cal85,28Ind.Cas.463
..... , creeks harbours and places overflown within the ebbing and flowing of the sea and high water mark, within, about and throughout the said three provinces, countries or districts of bengal, bihar and orissa and ail the said territories or islands adjacent thereunto and dependent thereupon, the cognizance whereof doth belong to the jurisdiction of the admiralty, as the same is used and exercised ..... and pleasure, and we do hereby grant, ordain, establish and appoint that the said supreme court of judicature at fort william in bengal, shall be court of admiralty, in and for the said provinces, countries or districts, of bengal, bihar and orissa and all other territories and islands adjacent thereunto, and which now are or ought to be dependent thereupon; and we do hereby .....
Tag this Judgment!Court : Kolkata
Reported in : 35Ind.Cas.925
..... the 1st may 1793 and is known as 'a regulation for the appointment of vakils or native pleaders in the courts of civil judicature in the provinces of bengal, behar and orissa' (regulation vii of 1793). the preamble shows that even before the regulation was made, there was a profession of vakils in the courts of civil judicature in ..... was well known and which had been established for a long time.9. a summary of the regulations, setting forth the origin of the profession of the pleaders in bengal and the reason for their appointment, is to be found in harington's analysis, volume i,10. the first regulation dealing with this matter was regulation vii of ..... the british territories in bengal, 'men, who followed the business of a vakil to obtain a livelihood and appeared in the courts of justice or wherever the concerns of their .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1927Cal136
..... be said to be dependent. the learned judge has held that there was merger and in arriving at this conclusion he has relied upon a rule in the bengal survey and settlement manual, and upon the fact thathad not the proprietary tight and the zemindari merged in the permanent title of the government the zemindari would have ..... they had lost their character as such, that they are nevertheless taluks which had existed since the permanent settlement and, therefore, the provisions of section 6 of the bengal tenancy act applied to them, and as the requisite proof was wanting the plaintiffs were not entitled to any enhancement. the plaintiffs thereupon appealed with the result that ..... made into a tape and assessed with full rates as a tapa. the assistant settlement officer held that the rents of the tenure were enhanceable under section 7 of the bengal tenancy act. he, however, took into - consideration the provisions of clause (a) and (b) of sub-section 3 of that section and granted an enhancement on .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1927Cal432
..... in council on the 11th june and on subsequent dates, for the resumption and abolition of the sayer, or internal duties and taxes throughout bengal, behar and orissa, and for adjusting and paying the deductions and compensations directed to be granted to the proprietors and farmers of estates paying revenue to government and ..... thereafter enquiries and investigations followed, and in 1790-91 a complete code of regulations for the conclusion of a new-settlement of the land revenue for bengal, behar and orissa was promulgated by lord cornwallis. the decennial settlement of 1790-1791 was made permanent by regulation i of 1793.11. the settlement embraced, roughly speaking ..... used in regulation i of 1793 and in the connected regulations; but to understand the nature of the transaction embodied in the permanent settlement of bengal, behar and orissa it may be useful and indeed desirable to refer briefly to certain antecedent transactions which are matters of history. from the period of the basil .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1944Cal433
..... jurisdiction, powers and authorities to be thereby established should and might ex tend to all british subjects who shall reside in the kingdom or the provinces of bengal, bihar and orissa or any of them. panck-ridge j. was of opinion that section 14, regulating act, 1773, had the effect of confining the jurisdiction conferred on ..... 16, letters patent of 1862, by conferring on this court power and authority with respect to the persons and estates of infants, idiots and lunatics within the bengal division of the presidency of fort-william conferred upon the high court a jurisdiction more extensive, in the territorial sense, than that which the supreme court had ..... regard to ordinary original civil jurisdiction. this jurisdiction over infants is operative and is to be exercised on the person and estate of all infants within the bengal division of the presidency. the power and authority, however, are the same as those which were vested in the high court immediately before the publication of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1943Cal345
..... is now before us for disposal. section 37, revenue sale laws, is in these terms:the purchaser of an entire estate in the permanently settled districts of bengal (bihar and orissa), sold under this act for the recovery of arrears due on account of the same, shall acquire the estate free from all encumbrances which may have been imposed ..... that:.the purchaser of an estate sold under this act, for the recovery of arrears due on account of the same, in the permanently settled districts of bengal, behar, orissa and benares, shall acquire the estate free from all encumbrances which may have been imposed upon it after the time of settlement, and shall be entitled after ..... be referred to a pull bench, and the following questions framed for their decision : (1) whether a purchaser of an entire estate in the permanently settled districts of bengal, sold for arrears of revenue, due on account of the same, can annul an under-tenure, which is created under the said estate as well as other estates, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1947Cal49
..... by section 19 made it lawful for the supreme court to frame processes and make rules and orders in suits, civil or criminal against the natives of bengal, behar and orissa consistent with their religion and manners. section 21 of the act of settlement continued the powers of governor-general and council to determine appeals and references ..... :and we do further ordain that the high court of judicature at patna shall be a court of appeal from the civil courts of the province of bihar and orissa and from all other courts subject to its superintendence, and shall exercise appellate jurisdiction in such cases as were, immediately before the date of the publication ..... previously been stated and repetition is unnecessary. other material provisions are:clause 16 - the high court shall be a court of appeal from the civil courts of bengal and from all other courts subject to its superintendence and shall exercise appellate jurisdiction in such cases as are subject to appeal to the said high court by .....
Tag this Judgment!Court : Kolkata
Reported in : [1949]17ITR220(Cal)
..... cases : raja shiva prasad singh v. the crown, commissioner of income-tax v. maharajadhiraj kumar visweshwar singh and rani bhubaneshwari kuar v. commissioner of income-tax, bihar and orissa.there is however a case of this court, birendra kishore manikya v. secretary of state for india, in which it was held tax salami or premium received on ..... . but it appears to me that this court must now follow the observations of lord macmillan in the case of rajendranath mukherji v. commissioner of income-tax, bengal, and hold that the income of the maharaja for the year 1939-40 had not escaped assessment because it had been duly returned for assessment, and that being ..... the construction so section 34 of the indian incomes-tax act was considered by their lordships of the privy council in rajendranath mukherji v. commissioner of income-tax, bengal. at pages 290 and 291, lord macmillan who delivered the judgment of the board observed :-'the appellants, however, submit that this is a case of income escaping .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1951Cal349,[1951]21CompCas172(Cal),54CWN721,[1951]19ITR1(Cal)
..... sales of investments were liable to assessment under the income-tax act.34. the appellate tribunal relied strongly upon the case of dalmia cement ltd. v. comr. of income-tax, bihar & orissa, 22 pat. 742 : (a. i. r. (31) 1944 pat. 102) in which it was held that where an assessee co. in accordance with the terms of ..... the sale of other shares held by the co. the shares which it purchased in the assam bengal company were unissued shares. by taking up the shares it provided that co. with finance, gave itself a controlling interest & by acquiring an interest in the managing agency ..... and it utilised the proceeds of the sale of such holdings in furthering its business interests as managing agents and financiers. it acquired the controlling interest in the assam bengal co. ltd., and eventually the interest of the managing agents of that co., namely, the eastern corporation ltd. by the purchase of shares from the proceeds of .....
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