Court : Kolkata
Decided on : Jun-22-1967
Reported in : AIR1968Cal327
..... taken in the appeal is that the appellant having been found not guilty, in the previous trial, of the charge under section 25(1)(a) of the arms act, 1956 the learned judge should have told the jury that the prosecution story of the murder being committed with a gun should not be accepted.13. in support of this contention mr. bejoy ..... fail.20. the position, therefore, is that all evidence adduced by the prosecution at the second trial regarding use of the gun by the appellant was entirely inadmissible. the learned judge should have told the jury so. his omission to do so misled the jury into bringing in a verdict inconsistent with the verdict in the previous trial. in the eye ..... of section 304 of the indian penal code unanimously and not guilty under section 326 of the indian penal code by a majority of 7 to 1.9. the learned judge presiding over the trial acquitted the accused of the charges on which the jury returned a unanimous verdict of not guilty, that is to say, under sections 25(1)(a .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-06-1967
Reported in : [1967]66ITR179(Cal)
..... his employment. it is no doubt true that, subsequently, the assessee came to be employed by the nationalised airlines corporation but that would not be any material for judging the issue before us because what was in the mind of the board of directors on january 30, 1953, when they passed resolution granting the sum of rs. ..... regarding continuance of service. the assessee was the managing director of airways (india) ltd. during the mateiral time. he had no right, under section 20(1) of the act, to continue in service and this argument of me. pal must therefore, fail. mr. pal contended, in the laternative, that the assessee got an eployment under the ..... of the statutory corporation, in which the undertaking of the employer company had vested, under the provisions of sub-section (1) of section 20 of the air corporations act. as such, he submitted, no question of payment of conpensation for loss of eployment arose in the case of the assessee, because the employment continues. this agument may .....
Tag this Judgment!Court : Kolkata
Decided on : May-12-1967
Reported in : AIR1968Cal28
..... that there might be any number of extensions provided that each extension was for a period of not more than an months in our opinion, the learned judge is not justified in construing onp statutory provision by a decision dealing with the interpretation of another statutory provision, the wordings of which are substantially different before ..... other documents in respect of 131 watches seized on the 19th march, 1963. it is stated that the vouchers related to 126 watches. on the 21st of june 1968 the rummaging inspector wrote to the appellant as follows:--'please refer to your letter dated 6th may, 1963 forwarding vouchers, bills, invoice, etc. relating to the seized ..... punjab : 1983(13)elt1365(sc) ayyanger j. was referring to the provision of section 1671811 ot the sea customs act. 1878 which provided for a penalty in respect of goods which were smuggled. the learned judge pointed out that two matters had to be established before a person is held guilty of the offence stated therein. firstly .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-08-1967
Reported in : AIR1968Cal133,71CWN605
..... the plain and obvious fact that in an offence of the nature of adultery it will be inappropriate to have or expect direct witness witnessing the act, although i know courts and judges act on the evidence of hired private detectives who with their proverbial rontgen eyes peep through the narrowest key-holes of closed bedrooms and giving vivid ..... other ideas are changing. being in a field of intimate conduct, these ideas change slowly but change they do. any one familiar with the kinsey report or judge lindsay's report would see some of the symptoms of these changes in the modern age. the english court of appeal also discusses some australian cases and the ratio ..... street, calcutta the respondent committed adultery with a woman of the town whose name and identity are unknown to the petitioner. it is this incident of january 6, 1968 that the petitioner has tried to prove by calling a private detective by the name of joseph okeeffe. whom she had employed. i shall presently discuss that evidence .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-20-1967
Reported in : AIR1968Cal296,1968CriLJ759,73CWN1
..... of the advisory committee (the present respondent) had no control over the paper or did not shape its policy and it is difficult to agree with the learned judge's view that in spite of being the proprietor and a member of the advisory committee he had no opportunity of influencing the publication of the defamatory matter'5. ..... the impugned publication by virtue of their office as members of the board of editors it was held that the editor registered under the press and registration of books act by virtue of the presumption that section 7 thereof carries against him would undoubtedly be liable for publication of the defamatory article, but the some presumption will not ..... of west khandesh in the state of bombay. the trying magistrate framed a charge against the editor registered under section 7 of the press and registration of books. act and discharged the three other members of the board of editors. this order of discharge having been confirmed by the high court, the matter went up to the .....
Tag this Judgment!Court : Kolkata
Decided on : May-30-1967
Reported in : AIR1968Cal322,72CWN144,(1968)ILLJ643Cal
..... to be carrying on business on behalf of the government. it was therefore held to be liable to pay income-tax under the income-tax act. in contrast, the learned judge pointed out that, in mohan singh v. patiala and east punjab states union, air 1954 pepsu 136 it was held that the manager of ..... and under special statutes, both parliamentary and state, (2) government departmental undertaking and (3) government companies under the companies act with special articles and memoranda. with regard to the first heading, the learned judge has referred to the instance of the calcutta state transport corporation which is a statutory body and as was held in : ..... a civil servant under the state and could not avail himself ofarticle 311 of the constitution. the learned judge then proceeded to say as follows :'the position, therefore, of companies registered and incorporated under the companies act and particularly of the government companies has been the subject of good deal of judicial thought and decisions .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-25-1967
Reported in : AIR1968Cal74,72CWN660,[1968]67ITR561(Cal)
..... that the word 'individual' mentioned in entry 86 of list i of the 7th schedule to the constitution includes h. u. f. the discussion of the learned judge sri s. t. desai regarding the ownership of property by the hindu family probably lends scope of sri bhandari's argument. but though a mitakshara family can be ..... weaccept the fact that the assessee is a jain andforms a jain undivided family. the questionthen arises, whether the term hindu undivided family mentioned in section 3 of the wealthtax act encompasses a jain undivided family.*** *** referring to mulla's hindulaw, 12th edition, *** *** we findthat in sub-paragraph (2) of paragraph 1, it isstated that hindus ..... the decision of the mysore high court. this claim was negatived by the department and the tribunal. on a reference under section 27(1) of the wealth tax act, the mysore high court held:'we think that the interpretation above suggested, viz., the expression 'hindu undivided family' is limited to mitakshara families or families of .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-15-1967
Reported in : [1968]67ITR292(Cal)
..... the operation of mining was only incidental to their main business, namely, the manufacture of iron and steel. it was argued that in such operation the cess act would not be applicable because no profit was gained by mere operation of mining. this contention was over ruled. it was held that although the assessee-company did ..... the assessee paid the sum. this sum was claimed by the assessee as a business expenditure, allowable under section 10 (2) (xv) of the indian income-tax act. the income-tax officer disallowed this expenditure with the observation, 'not allowable as being based on profit.' obviously, in disallowing the claim, the income-tax officer had ..... business mentioned in sub-section (4) of the section 10 of the income-tax act... the learned departmental representative objects that in the case before the allahabad high court, the learned judges had an opportunity of not looking into the district boards act but also to the rules framed thereunder but the appellant before us had not .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-05-1967
Reported in : AIR1968Cal503,72CWN218,[1968]69ITR833(Cal)
..... to the amount of foreign income included in the pakistan assessment, and this alone falls to be considered.12. for the reasons aforesaid, we find that the learned judge in the court below has rightly quashed the assessment. the income-tax officer will accordingly proceed to recalculate the abatement on the principles indicated in our judgment.13. the ..... 4. it is necessary now to come to the facts of this case. a bank called the imperial bank of india was constituted under the imperial bank of india act (act 47 of 1920) and took over the undertaking of the then existing presidency banks at bombay, madras and calcutta. the said imperial bank of india, had numerous ..... bank of india for the year 1947-48. in that year, the said imperial bank of india was resident both in india and pakistan. consquently, under the said act, the income accruing in both the countries, together with foreign income outside the countries were included in the 'world income' of the assessee. we are concerned in this .....
Tag this Judgment!Court : Kolkata
Decided on : May-24-1967
Reported in : [1968]67ITR761(Cal)
..... the correctness of the said judgment by preferring an appeal to the high court at calcutta. the high court, by a majority, agreed with the small causes judge dismissing the appeal. thus, the matter went before the supreme court. in dismissing the appeal, the supreme court observed :'the word reasonably in the section ( ..... meaning section 127 (a) of the calcutta municipal act) throws further light on this interpretation. the word reasonably is not capable of precise definition. reasonable signifies in accordance with reason. in the ultimate analysis it ..... from certain observations by shelat j., in raghubans narain singh v. uttar pradesh government, made in the context of determination of compensattion under the land acquisition act, 1894. he next contended that the expression 'open market' meant a hypothetical market in which everybody had a right to make an offer for purchase of .....
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