Court : Kolkata
Decided on : May-12-1949
Reported in : AIR1950Cal20,54CWN149
..... for a considerable time. this criticism of babu ram roy's case, (8 c. w. n. 464) inclines us to put a narrow construction upon the words of section 4 (3), ben. ten. act, and to hold that a person will be an under-raiyat only if he holds under a raiyat at the inception of his lease. the interpretation sought to ..... an under-raiyat with a right of occupancy. this entry was challenged by the plaintiff as wrong. the plaintiff further alleged that he served a notice to quit under section 106, t. p. act, on 21st jaistha 1342, by registered post and the defendant accepted the same with the result that the tenancy was determined with effect from 1st sravan 1342.3 ..... for ejectment of the defendant from cadastral survey plot no. 633 of khatian 587 mouza garulia on termination of the defendant's tenancy by a notice to quit under section 106, t. p. act. the court of appeal below dismissed the suit and hence this appeal is by the plaintiff.2. the plaintiff's case is that he took a lease of .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-05-1949
Reported in : AIR1950Cal201
..... the learned munsif both on law and on fact. he contends further that no notice was served upon the assessee as is required by the provisions of section 133 of the aforesaid act as extended to howrah.6. i shall first deal with the question whether the municipality is debarred from assessing an area as a bustee until there is ..... the rates claimed and that as there has been no such decision by the municipality of howrah, the claim is not sustainable. for this purpose he relies upon section 4, calcutta municipal act as extended to howrah.4. learned advocate appearing in support of the rule contends that the learned munsif has erred in law in coming to his conclusion upon ..... two grounds. first he says, that upon the evidence before him he is satisfied that the area is not a bustee within the meaning of section 3 (10) read with section 3 (36), calcutta municipal act, as extended to howrah. his second ground is that the municipality of howrah was bound to decide whether the area was a bustee or not .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-08-1949
Reported in : AIR1952Cal40,[1951]19ITR571(Cal)
..... a consideration of these authorities it came to the conclusion that the syndicate was in fact carrying on business and therefore was liable to pay the tax under section 4 of the act. the tribunal considered the purpose for which this syndicate came into existence. it points out that it came into existence for the purposes of acquiring and ..... in that case it was held that a company owning house property and carrying on the activities of letting such houses is liable to income-tax under section 9 of the indian income-tax act, 1922, in the same way as a private individual owning such property. in that case the facts were that the assessee was a registered company ..... by a limited company or by an incorporated society the net profit could be regarded as profits for the purposes of excess profits tax act by reason of the proviso to section 2 (5) of the act. but being neither a company nor an incorporated society, the net profit cannot be regarded as the profits of business and therefore they .....
Tag this Judgment!Court : Kolkata
Decided on : May-13-1949
Reported in : AIR1950Cal36
..... the municipal magistrate for demolition for infringement of building rules and the order was one passed under section 449, calcutta municipal act (bengal act iii [3] of 1899 now repealed, (the corresponding section under the new act being sections 363 and 364). it having been urged on behalf of the corporation that the high court had ..... no jurisdiction to interfere with the order passed in the present proceedings.76. it is indisputable that the mere fact that a 'magistrate' acts under section 421 of the act, does not make his order amenable to the jurisdiction of this court. common sense and authority tell us with one voice that a ..... in krishen doyal v. corporation of calcutta : air1927cal509 , it was held by suhrawardy and cammiade jj. that the criminal procedure code did not apply to proceedings under section 363, municipal act, and that the observation of sanderson c. j. in ramgopal goenka's case : air1925cal1251 that the criminal procedure code did apply to such proceedings, was obiter, .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-02-1949
Reported in : AIR1952Cal306
..... plffs. to a municipality pursuant to an agreement between the parties. there was no written contract signed by two councillors as required by section 45, madras district municipalities act, of 1884. it was held that the contract could not be sued upon. the question then arose as to whether compensation could be claimed under ..... section 65, contract act. it was held that the plff. was entitled to compensation under section 65, contract act & the decision in 54 cal 189 was followed. jackson j. ..... b) that a man cannot be allowed to do by indirect means what he is forbidden by law to do directly. he held that the section of the district municipalities act & section 65, contract act, were not inconsistent & further held that the general law permitted a party to get relief when on account of special law the agreement could .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-10-1949
Reported in : AIR1950Cal230
..... the plot of land situated at premises no. 235/1, bowbazar street, calcutta. it is not in evidence that the system mentioned in section 2 of the ordinance or section 2 (5) of the act prevails in the bowbazar street locality of the town of calcutta, then it was a lease for at first a fixed period of 10 years ..... a thika tenant. mr. mitter contends that it should follow as a matter of legal construction and interpretation of calcutta thika tenancy act or ordinance and the definition as provided under section 2 (5), of that act or section 2 of the ordinance. in my judgment, it is not a matter of legal interpretation or construction, but is a question of ..... .4. mr. mitter contends that the defendant comes within the scope of the calcutta thika tenancy act, 1949 and this court has no jurisdiction to determine this suit having regard to section 29 of that act. he relies on section 2 (5) of the act which defines thika tenant in the following terms:'thika tenant' means any person who under the system .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-08-1949
Reported in : AIR1952Cal391
..... advance which may be the agreement of parties.12. the construction which i adopt is in accord with the definition of the word 'rent' under section 105, t. p. act. rent under section 105, t.p. act means a consideration of a price paid or promised or of money, etc., 'to be rendered periodically or on specified occasions.' one of the ..... rent but in fact in the nature of security for payment of such periodic sum.11. if this were not the construction then while under sub sections (a) & (b) of section 14 of the act, the tenant will obtain immunity from ejectment by paying only the standard rent (which can be a monthly concept as a reference to the statute & ..... rent' arises in this case. in my opinion on a proper construction the words 'the rent agreed upon between the landlord & the tenant' in the context of section 14 of the act & particularly having regard to the question of standard rent stated therein mean the specific & periodic sum that is payable by the tenant & does not mean deposits or .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-18-1949
Reported in : AIR1950Cal196
..... a sale of the choukidari chakran lands under the provisions of section 55, village choukidari act.5. the first contention turns on the provisions of section 54, village choukidari act, 1870, and sections 6 and 13, bengal land revenue sales act.6. section 54, village choukidari act, 1870, states that whenever an assessment has been made in respect ..... khirod chandra : air1942cal173 . judged by the above principles it cannot be said that the description of the property sold in the notification under section 6, bengal land revenue sales act, 1859, was such as to vitiate the sale. the first contention raised on behalf of the appellant must therefore fail.8. the second ..... of the plaintiff appellant has contended in the first place that there was misdescription both in the requisition under section 54, village choukidari act 1870 and in the notification under section 6, bengal land revenue sales act, 1859, and the misdescription was such as to justify the plaintiffs' prayer for a reversal of the .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-22-1949
Reported in : AIR1950Cal487
..... of the general body of creditors.' 18. the extreme contention as urged on behalf of the plaintiff that after an order for discharge under sub-section (2) of section 44, provincial insolvency act, the receiver in insolvency becomes functus officio, must be overruled. it is, however, further contended that in view of the special circumstances of this ..... the time when the petition for adjudication was filed vested in the court for distribution amongst the creditors. 8. 'property' is defined for the purposes of this act under section 2(1)(d) in the following terms : 'property includes any property over which or the profits of which any person has a disposing power which he ..... which were being paid by the tenants from a portion of the said properties. on 13th september 1941 the insolvent made an application for discharge under section 41 of the act. this application was not disposed of till about one year later. in the meantime, on 5th december 1941, the learned judge held that the insolvent .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-25-1949
Reported in : AIR1952Cal378
..... is not required at any earlier stage to pass any judicial order as when allowing an appeal to be filed beyond the period of limitation after exercising discretion under section 5, limitation act. 14. we are of opinion that use of the word 'admitted' was intentional & the legislature provided for the deposit of the money to be in time if ..... . j. along with a petn. stating that the applt. had not been able to collect the amount required to be deposited under the proviso to sub section(s) of section 174, bengal tenancy act. the form in which the prayer was made was that the admission of appeal may be put off for a month. this petition was ordered by the ..... the concluding words namely 'no such appeal shall be admitted unless the appellant deposits such amount in court'.3. the application filed by the judgment-debtor under section 174 (8) of the act was disposed of by the subordinate judge by an order dated 10-5-1948, dismissing the same. after allowing time taken for obtaining a certified copy of .....
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