Court : Kolkata
Decided on : Dec-23-1960
Reported in : AIR1961Cal461,1961CriLJ204
..... she brought a fresh complaint on the same facts against the accused and the magistrate to whom the complaint had been transferred for disposal, after a preliminary inquiry, summoned the accused. after the evidence had been taken the accused pleaded before the magistrate that no charge should be framed as he had been discharged of ..... this is strong prima facie evidence indicating forgery, and this circumstance naturally could not be considered either by the earlier chief presideny magistrate or by the learned judge of the high court who dealt with the earlier revision case. this circumstance by itself would be sufficient to give jurisdiction to the present chief presidency magistrate ..... signatures of sri n.r. sarkar.30. now while it is competent on the part of a judgs or a magistrate to compare the disputed signatures with the admitted signature for himself, vide section 73 of the indian evidence act, it is unsafe to rely entirely on such personal comparison. reference may be made in this .....
Tag this Judgment!Court : Kolkata
Decided on : May-17-1960
Reported in : AIR1961Cal144,[1961]31CompCas45(Cal),64CWN828
..... the company was presented to the court. two of the directors were in favour or liquidation and the third against it. construing the memorandum of association, the learned judge said,'it is to be observed that, unlike a number of other cases, the reference to the specific venture in the memorandum of association is not an express ..... had to the question whether at the date of the transaction the company could have been wound up on the ground that its substratum had failed. the learned judge did not accept the suggestion and observed that:'the question whether or not a transaction is ultra vires is a question of law between the company and a ..... companies so that the registrar, before registering a memorandum of association, ought to consider whether the requirements of the act had been complied with and to refuse registration if he conceived that they had not. all the learned judges agreed that the memorandum of association being in the form it was. the transaction of underwriting could not be .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-18-1960
Reported in : [1961]43ITR65(Cal)
..... to ascertain the true profit.the result has been that the ascertainment of the particular profits for the particular year - which, after all, was the real object of the inquiry - has been a little submerged by this ideological dispute. the costing of the work in progress, though it is a necessary part of accounting both from a commercial point ..... cost has been declared by the commissioners to have their vote as a general matter, regardless of the fact that when the details are looked into it produces an absurdity. judged by that touchstone, the commissioners could not have come to the conclusion they did; but they were not looking at the facts, but at the theories which were so ..... the purpose of income-tax under case i of schedule d. put in the language of the statute, which language is now enshrined in section i27 of the income-tax act, 1952, the real question to which this matter is related is : for the years in question, what were the full amounts of the profits or gains of this companys .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-24-1960
Reported in : [1962]46ITR920(Cal)
..... , successor to the firm.the order shows that the income-tax officer treated the appellant, satya narayan khan, as a successor to the firm after having made some inquiry and also on the basis of some admission made by satya narayan himself. we do not know that information was obtained by the income-tax officer on the strength ..... the above connection we may refer to an order passed by income-tax officer on 28th march, 1952, in connection with the assessment case which runs as follows :'on inquiry it is learnt that satya narayan khan, one of the partners, succeeded to the business of the firm when the firm was discontinued early in 1354 b.s.'the ..... chowkhani v. income-tax officer, cuttack. after having gone through this case we are unable to agree with the view of the learned judges regarding the scope and applicability of section 44 of the income-tax act. that section lays down that after the discontinuance or dissolution of a firm or association of persons a previous partner of such firm or .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-05-1960
Reported in : (1962)IILLJ549Cal
..... on the corporation to make regulations imposing a duty on the corporation to hold a judicial or a quasi-judicial inquiry into the charges of misconduct of its officers. there was, therefore, no duty either express or implied, to act in accordance with the provisions of article 311 in matters of dismissal of its employees and a writ could not ..... act, in this case, the u.p. district boards act, 1922. it was only from this point of view that the learned judge held that officers of a district board were 'in a sense government servants' or 'something akin to such ..... anr. : air1938all276 . in that case, harries, j., stated that in his view, officers of district boards were public officials and were 'in a sense government servants.' the learned judge held that the officers of district boards were part of the machinery of self-government, as provided under the local self government .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-24-1960
Reported in : [1961]43ITR448(Cal)
..... the resulting excess liability is only into case vi, schedule d, because that is a receptacle for oddments. it is said further that the resulting assessment would invoke an inquiry on schedule a principles; namely, what the unit is worth to be let by the year, having regard not only to the rent of 681 received this year, but ..... commissioners adopted that view. on an appeal by the tax-payers, who contended that there must be an assessment on schedule a principles with evidence as to value, the judge accepted their contention and remitted the case to the commissioners.the material part of section 175 reads as follows : '(1) if, as respects any year of assessment, the ..... from the substitution of these rent and royalty figures for the rack rent you are directed by section 176 to make your assessment in accordance with pare 3 of the act. what is more you are directed by section 175 to arrive at your reassessment by determining the annual value of the unit : and this conception of 'annual value .....
Tag this Judgment!Court : Kolkata
Decided on : May-16-1960
Reported in : AIR1960Cal768
..... fund or other item of trust property within the area or jurisdiction of the chancery courts. there is a trust to be administered by the court. judges in equity believe that they have responsibility for administering and determining the rights to such property even though a foreign sovereign might be known to be a ..... to be recovered. this principle of absolute immunity has sometimes been applied regardless of the distinction between acts jure gestionis and acts jure imperii. there has been certain amount of hesitation expressed from time to time by judges as to whether in the first place the principle of absolute immunity should be affirmed with any rigidity ..... a foreign state, a judgment against a foreign state will be incapable of execution. finally, the adherents of absolute immunity state that a distinction between acts jure gestionis and acts jure imperii is perhaps impossible to be defined and applied. suppose, a foreign state enters into a contact for the purchase of shoes for its army .....
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