Court : Kolkata
Reported in : AIR1961Cal636,65CWN153
Bachawat, J. 1. This is an appeal from an order under Article 220 of the Constitution. The respondents imported a quantity of Armco Nestable Steel Culverts complete with accessories required by the Government of Assam under an import license issued to the Chief Engineer, Public Works Department, Assam. The respondents duly submitted a bill of entry in accordance with Section 29 of the Sea Customs Act, 1878 (Act VIII of 1878) stating the real value, quantity and description of the goods. They contend that the goods are assessable to customs duty under item 63(9) o the first schedule to the Indian Tariff Act, 1934 (Act XXXII of 1934). By an order dated the 30th June, 1955 the Assistant Collector of Customs for Appraisement rejected the respondents' contention and assessed the duty under item 63(28) of the first schedule to Act XXXII of 1934. The duty so assessed amounts to Rs. 73315/8/-. The respondents appealed to the Collector of Customs, Calcutta. Pending the appeal they deposited the...
Tag this Judgment!Court : Kolkata
Reported in : AIR1960Cal1,64CWN256
Das Gupta, C.J. 1. On 20-9-1950 the Collector of Customs, who has his office at Customs House Calcutta, made an order directing confiscation of 50 drums of Mineral Oil out of 2000 drums of Mineral Oil which had been imported by the petitioner, the East India Commercial Company Ltd., and also imposed a personal penalty of Rs. 61,000/- on the said company under Section 167 Clause 8 and Section 37 of the Sea Customs Act. Aggrieved by this order the company appealed from it to the Central Board of Revenue under the provisions of Section 189 of the Sea Customs Act. On 8-4-1952 the Central Board of Revenue made the following order in disposing of the appeal: 'At the request of the appellants the Board had arranged for a retest of samples of the oil by the Chief Chemist. Central Revenue. The Chief Chemist on examination of the remnant samples has now confirmed the findings in the test report of the Calcutta Customs House Laboratory. The Board has carefully considered all the pleas put forward...
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal704
..... power of prescribing the exemptions to which the general rules enacted by it ought to be subjected. in state of bombay v. f. n. balsara air 1951 s.c. 318 the supreme court had to consider whether section 139(c) and other sections of the bombay prohibition act xxv of 1949, contravened article 14 of the constitution. section 139 ..... supreme court judgment relates to the question whether a law which authorises taxation without laying down any rate whatsoever and leaves the determination of the rate to another authority, is valid. in powell v. appollo candle co., (1885) 10 ac 282, the first case referred to, the question was whether the conferment of a power on the governor to impose tax on certain articles ..... the rules framed under it. sinha j. has held that section 229 is unconstitutional and void and has issued a writ in the nature of mandamus directing the corporation of calcutta and its officers to forbear from demanding or realising from the respondents any ..... india, : 1983ecr1607d(sc) .43. in this case we are concerned with constitutional limits of delegation of legislative power with regard to matters of taxation and in particular taxation by municipal body for local purposes.44. in the united states of america it is generally recognized that the proper authority to determine what should and what should not constitute a public burden is the legislative department of the. state : 'the power to tax is a sovereign power, legislative in character. generally all such powers are conferred .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal657,62CWN765
P. Chakravartti, C.J.1. A short point involved in this appeal has been argued shortly.2. The appellant, Basanta Kumar Pal, entered service under the old East Bengal Railway on 6-9-1919 as, according to himself, a clerk, but as, according to respondent No. 1, a Fitter. There is, however, no dispute that in October, 1920, he was confirmed in a post of a Clerk under the Railway. After the Partition of India in 1947, he opted for the Dominion of India and his services having been transferred to the East Indian Railway, he was posted under the District Electrical Engineer, Dhanbad. It was there that he continued to serve till the date of his retirement.3. The appellant was due to reach his fifty-fifth year on 1-7-1950. On 19-5-1919, he received a notice, dated the 18th May, by which he was informed that it was proposed to retire him from service on his attaining the age of fifty-five years and that if he disired to make any representation against such retirement, it would be considered befo...
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal131
P. Chakravartti, C.J.1. We have had some difficulty in following the appellant's argument in this appeal, because it did not conform too closely to what appeals to have been urged in the Court below, nor was its rather expanded end quite an expected sequel to the somewhat slender beginning. Nevertheless, we think we are now in possession of what exactly the appellant wishes to say.2. The appellant is a private limited company, formed under the Companies Act of 1956, to take over the assets and liabilities of another company as also its outstanding contracts. It appears that some time ago the predecessor company obtained a lease of a considerable area of forest land in the North Andamans with a view to exploiting its timber. Andaman timber has hardly any local market and it, therefore, became necessary for the company to secure some means of transport for bringing the timber over to the mainland. For that purpose it chartered from time to time sea-going vessels. One such vessel was the ...
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal244
ORDERSinha, J.1. These four matters have been heard together and the questions of fact and law are common. The facts are briefly as follows:--2. The petitioner In all these applications Is a partnership firm duly constituted under the Indian Partnership Act. It Is stated that' the firm was established as early as 1894 and has continued all along, except for reconstitution of the personnel from time to-time, with the death or retirement of a partner and/or admission of a new partner or legal heir of a deceased partner. It appears also that the partnership deed was accordingly changed from time to time. A partnership deed was executed on or about November 14, 1949 and another on or about July 2, 1953. The latest partnership deed is dated 31st August 1954. In these applications we are concerned with the Income-tax Assessment years 1950/51, 1951/52, 1952/53 and 1953/54. For all these years, the firm has been assessed as a registered firm, that Is to say, registered under the Indian Income-...
Tag this Judgment!Court : Kolkata
Reported in : AIR1956Cal662,60CWN933,(1957)ILLJ494Cal
Sinha, J. 1. The facts in this case are briefly as follows; In 1948, the petitioner was appoint-ed as a temporary brakesman in the B. N. Railway. In May 1949 he was promoted to the rant of a Guard and posted at Khargpuf. The B. N. Railway has subsequently merged in the Eastern Railway. On or about 25-5-1951, while the petitioner was working at Nainpur, he was verballyordered to proceed to Khargpur and attend an enquiry. He was not informed as to the subject-matter of the enquiry and no charge-sheet was framed against him at the time. At Khargpur the petitioner was informed that the said enquiry was against four Railway servants including himself, in respect of certain stolen articles. The petitioner alleges that he was confronted by four persons and directed to cross-examine them. It appears that the Railway authorities obtained confidential information that certain Khargpur Guards would be carrying stolen articles which had been previously found missing on transit. Certain articles we...
Tag this Judgment!Court : Kolkata
Reported in : AIR1956Cal437
ORDERSinha, J.1. This is an application made by one Dhirendra Kumar Roy Chowdhury, as a member of an unincorporated society of persons known as the National Cricket Club, having its office at Eden Gardens, Calcutta. The facts are shortly as follows : There exists in the city of Calcutta, at a spot very near these Courts, an open space known as the Eden Gardens. In a part of the said Gardens there existed a cricket ground, which came into existence as far back as 1825. For a large number of years, and at the time when India attained independence, the cricket ground was in the* occupation of the Calcutta Cricket Club, the members whereof were mostly foreigners. After India attained independence, there was a move for taking over the lands and structures then in the possession of the Calcutta Cricket Club, and it appears that in or about 1950 an unincorporated association known as the National Cricket Club came into existence. The members of this Club raised a sum of about two lakhs and th...
Tag this Judgment!Court : Kolkata
Reported in : AIR1953Cal591
..... roy brothers who carried on the business of manufacture of an adhesive substance known as p. b. clay and required a certain quantity of cement for such business could not claim a permit for a monthly quota of cement as a matter of right, and, in that view, of the matter came to the conclusion that no application under article 226 was maintainable at the instance of the firm of roy brothers who moved this court for the issue of a writ in the nature of mandamus. the learned judges relied on the case of -- 'state of orissa v. madan gopal ..... . section 3 confers power on central government to make orders containing provisions for prohibiting, restricting or otherwise controlling the various matters or things mentioned in sub-sections (a), (b) & (c) of that section. the various appendices in the small red book of 1952 printed at pages 56-112, 113-139, 140-141- 158-160 and being appendices a, b, c & h refer to the statutory notifications issued under the defence of india rules and under ..... ', : air1953mad279 (l) has pointed out that the case of -- 'veerappa pillai (a)' upon which reliance is placed by this court in -- 'boy brother's case (b)' was a pre-constitution case and the observations made by the supreme court must be limited to cases under m. v. act arising before the constitution.7. mr. santosh kumar basu placed reliance on -- 'hooson kasam dada (india) ltd. v. custodian of evacuee property, madras', : air1951mad876 (1) (m) to show that the opinion formed by the respondents tha .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1952Cal857
ORDERBose, J.1. This is an application under Article 226 of the Constitution for an appropriate Writ for a direction on the opposite parties to forbear from, depriving the petitioner of his property mentioned in the petition and from taking possession of the same and also for a direction upon the opposite parties not to take any steps or proceedings under: the West Bengal Land Development and Planning Act of 1948.2. The petitioner's case is that he holds 6 bighas, 10 cottahs and 4 chatacks of land in Jote Tikalmal at Siliguri in the District of Darjeeling where he resides and carries on his business. By a declaration made under Section 6, West Bengal Act 21 of 1948 the Provincial Government purported to acquire lands measuring 27.78 acres in. Siliguri, Pargana Baikunthapur, District Darjeeling, including the said land belonging to the petitioner. This Notification was dated 19th December 1949, and was published in the Calcutta Gazette, dated 22nd December 1949.On 18th February 1950, th...
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