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 : Mar-16-1949
Reported in : AIR1950Cal333
..... , make any separate assessment of extra compensation on this ground, as i do not consider the justice of the case so requires under para. 3 of section 19, specifics relief act.34. accordingly i answer issue no. 6 in the affirmative and i award and assess compensation at the rate of rs. 150 per mouth from 26th ..... end of june 1946. i, therefore, would have awarded compensation to the plaintiffs for the loss as contemplated in the statutory illustration of para. 3 of section 19, specific relief act, from 1st july 1946 but i find that the purchasers solicitors approved title by sending draft conveyance only on 18th april 1947. in my opinion the proper ..... bahadur soshi bhusan dey under the agreement for sale and not the other two plaintiffs. this objection i consider to be completely without substance under section 55(1)(f), transfer of property act, which provides that the seller shall give possession to the buyer 'or such other person as he directs'. besides by letters dated 4th may 1947 .....
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 : 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 : Apr-12-1949
Reported in : AIR1951Cal262
..... . adya nath, a. i. r. (31) 1944 pat. 77 : (22 pat. 513) as an authority foe the contrary proposition. there a notice of forfeiture of a lease under section 111(g), t. p. act seems to have been held to be a condition precedent. with great respect i am unable to agree if such was the decision. the learned judges give no ..... be liable to compensate the holder in case of dishonour 'provided due notice of dishonour has been given to, or received by, the drawer as hereinafter provided.' sections 91 to 98 of the act lay down the provisions relating to the manner of the giving of the notice of dishonour and the cases where the giving of the notice is excused. the ..... duty which has been cast upon courts so that substantial justice may be done for which alone courts exist. in the words of bowen l. j. in cropper v. smith, (1884) 26 ch. d. 700 at pp. 710-11,'now i think it is a well established principle that the object of courts is to decide the rights of the parties .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-12-1949
Reported in : AIR1952Cal422
..... . amongst other things they are importers & distributors of eno's fruit salt, germolene and brylcream. it is said that on 14-5-1948, they received an order from messrs. section n. siddique & sons of 2 waterworks road - dacca for the supply of 100 cases of eno's fruit salt, 50 cases of germolene and 50 cases of brylcream by a ..... through the instrumentality of amal that das gupta succeeded in occupying the room at 5/1, bindu bashini street. the defence suggests that amal's surrender was another friendly act intended to shield sudhangsu. it is unnecessary for us to pursue this matter any further.14. the test identification parade held on 17-6-1948 was only in respect ..... we only desire to state that even on his own evidence it was incumbent on him to insist on the production of the certificate of registration under the sales tax act which he did not do.19. from all these circumstances the inference is not unreasonable that sopher & his employees were not victims of a foul conspiracy to cheat as .....
Tag this Judgment!Court : Kolkata
Decided on : May-02-1949
Reported in : AIR1950Cal1
..... the dar-patni so purchased. the dar-putni would not be an accession ipso jure so far as the mortgagor is concerned. the combined effect of section 90, trusts act and section 63, t. p. act, is that till the redemption of the security, the accession, that is, the purchased property, does not become the absolute property of the mortgagor. ..... in the eye of law. the learned subordinate judge, in our opinion, was right in the view he took of the matter. in this view, section 168a, bengal tenancy act, precludes maya debi from proceeding against the other properties of the judgment debtors by attachment and sale thereof. it only remains for us to consider the prayer ..... the case of midna-pur zemindary co. ltd. v. saradindu mukho-padhaya : air1948cal250 and the rights of the depositor were worked out on the footing that section 76, t. p. act was attracted.16. the above discussion, therefore, shows that the position of the depositor is not that as contended for either by mr. mukherjee for the appellants .....
Tag this Judgment!Court : Kolkata
Decided on : May-02-1949
Reported in : 1950CriLJ125
..... 7. in the result, we set aside the order of mr. u. n. ghatak, magistrate first glass, ulubaria dated 25th october 1948 and direct that an enquiry under section 137, criminal p.c. be con-ducted by a learned magistrate other than mr. u. n. ghatak to be nominated by the distriot magistrate of howrah. with these ..... is a petition for revision of an order of mr. u. n. ghatak, magistrate first class, ulubaria, dated 25th october 1948, whereby he made absolute an order under section 133, criminal p.c. requiring the petitioner to remove the shed which he had constructed on a piece of khas mahal land.2. the petitioner's case is that until ..... to the sub-divisional magistrate of ulubaria to say that the petitioner had trespassed on government khas mahal land by erecting the said stall. acting upon this re. port the sub-divisional magistrate drew up proceedings against the petitioner under section 183 of the code as stated above and thereafter transferred the matter to mr. ghatak for enquiry under .....
Tag this Judgment!Court : Kolkata
Decided on : May-03-1949
Reported in : 1950CriLJ115
..... country that the onus lies on the prosecution to prove the guilt of an accused is not in any way modified by the provisions contained in section 106, evidence act. this section on the other hand is to be taken along with the provisions of that general rule.22. there is therefore nothing in this bench judgment to ..... the appellant's knowledge and therefore it was for him to prove how he acquired these bhares by reason of section 106, evidence act, wrongly referred to by the magistrate, i think, as section 106, evidence act.16. section 105, evidence act, deals with the question of the burden of proving that the case of an accused person comes within one ..... suggest that the court could hold that the representation made was dishonest and fraudulent unless the appellant showed that he acquired these shares honestly.19. if section 106, evidence act, could be applied to the facts of this case then the court might hold that the representation made to the complainant was dishonest and fraudulent and .....
Tag this Judgment!Court : Kolkata
Decided on : May-05-1949
Reported in : [1949]17ITR308(Cal)
..... assessee company apparently denied this before the tribunal, but the tribunal point out that the actual assessments show that in respect of this income they were assessed under section 10 of the act. further the tribunal point out that the memorandum of association of the assessee company permits them to purchase, sell, hire and let lands, buildings, warehouses, etc ..... it was held that the income from these properties could not be treated as the profits and gains of business, but rather as income from property taxable under section 9 of the act. at page 1061, rankin, c.j., who delivered the judgment of the special bench of three judges observed :-'in the present case we have a company ..... . in my view, the rents for these godowns were wrongly included as part of the profits of the business and the assessees were wrongly assessed under section 10 of the act in respect of them. the fact that similar rents have been wrongly assessed in the part is no reason whatsoever why this sum of rs. 2, .....
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