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Commissioner of Income-tax Central Vs. Dudwala and Co.
Court : Kolkata
Reported in : AIR1950Cal315,[1950]18ITR653(Cal)
Chatterjee, J.1. At the instance of the Commissioners of Income-tax, the question of law which has been referred to this Court for its opinion by the Tribunal is in these terms :'Whether on the facts and in the circumstances of this case the Tribunal was right in holding that the partnership firm of Dudwala & Co. should be registered under Section 26A of the income-tax Act.' 2. The facts shortly are as follows. The partners of the firm were Rai Bahadur Rameshwar Nathany, representing the Mitakshara joint family under the name and style of Baldeodas Rameswar, one Mannalal Musuddi and one Ramkumar Agarwal. Mannalal Musuddi went out of the partnership in November 1942 and a fresh deed was executed by which the two partners carried on the business of the firm, in which the share of Rameswar Nathany (representing Baldeodas Rameswar) was twelve annas and Ramkumar Agarwala three anna? The remaining one anna share was devoted to charity. The deed was dated 10th February 1946.3. A suit for part...
Tag this Judgment!Shanwar Manu Koli Vs. Emperor
Court : Mumbai
Reported in : AIR1950Bom267; (1950)52BOMLR38
Chagla, C.J.1. This is an appeal from an order passed by the learned Presidency Magistrate, 15th Court, convicting the accused under Section 43 (1) (a) and (b), Bombay Abkari Act, 1878, and sentencing him, under Clause (a), to a fine of Rs. 500 in default rigorous imprisonment for six weeks, and under Clause (b), to rigorous imprisonment for one month.2. The case for the prosecution was that Sub-Inspector Chavan received information on 29th June 1948, about a still being worked in one of the islands in the Dharavi Creek. Thereupon he along with a police constable went there and he found the accused actually attending to a working still. He was arrested and charged as stated above. In support of the prosecution case, Sub-Inspector Chavan gave evidence and also the police constable who had accompanied him, and both these witnesses were clear in their evidence that the accused was actually seen changing water from the condenser of the still. The defence of the accused was that he along wi...
Tag this Judgment!Abdul Qayume and anr. Vs. Fariudoon Mirza
Court : Allahabad
Reported in : AIR1950All519
ORDERKaul, J.1. This is an application preferred under Section 25, Provincial Small Cause Courts Act, for revision of a decree pissed by the Judge, Small Cause Court, Lucknow, in a suit for damages on account of injury caused to the plaintiff's wall by the defendants allowing rain water to accumulate on their land by building a pushta (embankment).2. The material facts lie within a short compass; The plaintiff's house adjoins some plots of land owned by the defendants. In order to prevent the rain water flowing from the southern plots on to the northern plots owned by the defendant?, they constructed an embankment or pushta, which obstructed the channel through which rain water naturally used to flow out. This, it was complained, resulted in the accumulation of rain water on the defendants' land which damaged the wall of the plaintiff's house. He accordingly instituted the suit, which has given rise to the present application, in the Court of the Judge, Small Causes, Luck-now, for reco...
Tag this Judgment!indramoni Devi Vs. Raghunath Bhanja Birabar Jagdeb and ors.
Court : Orissa
Reported in : AIR1950Ori59
ORDERRay, C.J.1. The petition arises out of a proceeding under Section 145, Criminal P. C. The dispute relates to 32 acres and odd of lands being admittedly maintenance lands of one Barn a Chandra Bidhar Samant Rama Chandra Bidhar Samant was the son of Krishna Chandra Bhanja, proprietor of killa Haldia within which the disputed lands are situate. Krishna Chandra had another son (Pitabas Bhanja) who being the elder succeeded, by the rule of primogeniture prevalent in the family in matters of succession and inheritance, to the killa. According to the family custom, Rama Chandra Bidhar (Samant got the disputed lands in lieu of the maintenance. The terms and conditions to which the maintenance grants are subject, as it appears from para 5 of the provincial settlement report (an Exhibit), were that they would revert to the proprietor of the killa if the Bhaya (Rama Chandra, in this particular case) became Nieantan (without issue), Rama Chandra died leaving behind Brajasunder Bidhar Samant h...
Tag this Judgment!Velavala Subbayya Vs. Gazula Bapayya and ors.
Court : Chennai
Reported in : AIR1950Mad294
Govinda Menon, J.1. We are of opinion that the order of the lower Court is, on the face of it, unjustifiable and could not be supported. This appeal arises out of an application to sat aside an ex parte decree passed on 13th July 1948 by the Subordinate Judge, Tenali, in O. S. No. 69 of 1917 on his file. The appellant here was defendant 1 before the lower Court in which the suit was filed on 9th October 1917. It is unnecessary for us to consider the stages or the progress of the litigation between that date and 11th July 1918. On the 11th respondent-plaintiff asked for an adjournment of the suit by means of a written application. The appellant-defendant not only did not demur to the adjournment, but consented to have the adjournment as prayed for by the plaintiff. When that application came up on 12th July 1948, the learned Subordinate Judge found no sufficient reason for granting the postponements asked for and the same was rejected. In the meanwhile on 12th July 1948, the appellant w...
Tag this Judgment!S. Soora Reddi Vs. S. Chenna Reddi and ors.
Court : Chennai
Reported in : AIR1950Mad306
Govinda Menon, J. 1. This is an appeal under Section 19 and 47, Guardians and Wards Act against the order' of the learned District Judge of Cuddappah by which the learned District Judge dismissed an application by the appellant herein under Section 10 of the same statute for a declaration that he is the guardian of his minor son who was born on 15th April 1944.2. The two grounds on which the learned District Judge dismissed the application are firstly, that since the death of the minor's mother immediately after the birth of the minor, the father, the appellant, had married a second wife and is now living in the house of the second wife's father. The second reason which impelled the learned Judge to reject the application is that the petition to the lower Court was made 19-. months after and therefore there was undue delay in the making of it. In our opinion, the learned Judge's view that the application was made 19 months later is based upon a misconception.3. A few facts have to be s...
Tag this Judgment!Kunja Behari Barman and ors. Vs. Mritunjoy Prosad Roy Choudhury and or ...
Court : Kolkata
Reported in : AIR1950Cal54
ORDERG.N. Das, J.1. These two Rules are at the instance of the applicants under S. 37A, Bengal Agricultural Debtors Act. The facts are shortly these : The petitioners are agricultural tenants under the Bhowanipur Wards Estate the proprietors whereof are opposite parties Nos. 1 to 8 represented by the Manager, Court of Wards. The petitioners held two tenancies and rents having fallen into arrears at the instance of the Bhowanipur Wards Estate two certificates for rent were issued and in execution of these certificates the two tenancies were brought to sale on 24th January 1938. Possession through Court was taken on 17th June 1939. Section 37A, Bengal Agricultural Debtors Act was inserted by Bengal Act, II [2] of 1942, and came into force by a Notification on 18th June 1942. On 4th June 1943 two applications which have given rise to the present revision cases were filed by the debtors under Section 37A of the Act. These two applications were registered as cases Nos. 625 (S) of 1948 and 6...
Tag this Judgment!Commissioner of Income-tax, West Bengal Vs. PulIn Behari Dey.
Court : Kolkata
Reported in : [1951]20ITR314(Cal)
HARRIES, C.J. - This is a reference made by the Appellate Tribunal stating a case upon the following question :-'Whether on the facts and circumstances of this case the Appellate Tribunal were right in holding that although the shares of the two deities are not defined in the deed of endowment, their shares are defined in law, that is, they are equal, and therefore the first proviso to Section 41 is inapplicable.'To appreciate the points involved in this case it will be necessary shortly to set out the facts. On 23rd March, 1893, one Madan Gopal Dey executed a deed of trust and by that deed he transferred certain properties to trustees for the maintenance and the worship of two deities, Thakur Harihar Prabhu and Thakurani Sachimata. It appears that Thakur Harihar Prabhu was a family idol which had been installed by the settlors predecessors, but the Thankurani had been installed by the settlor himself. This appears clear from the will made by the settlors wife shortly afterwards to whi...
Tag this Judgment!Commissioner of Income-tax, West Bengal Vs. Sm. Ashalata Devi.
Court : Kolkata
Reported in : [1951]20ITR326(Cal)
CHATTERJEE, J. - This is a reference at the instance of the Income-tax authorities for the opinion of this Court on one question which is formulated in the following terms :-'Whether on the facts and in the circumstances of the case the income received under the deed of dedication (Arpannama) dated the 31st March, 1922, is chargeable at the maximum rate under the first proviso to Section 41(1) of the Income-tax Act.'Sri Sital Chandra Banerji, a pious Hindu governed by the Dayabhaga School of Hindu law, dedicated very valuable properties to two dated 31st March, 1922. The Income-tax Officer assessed the assessee under Section 41(1) of the Income-tax Act and assessed the deities as an association of persons at the maximum rate on the ground that the shares of the beneficiaries were indeterminate.An appeal was preferred to the Appellate Assistant Commissioner who set aside the assessment and held that the shares of the deities were determinate and the entire income was equally divisible b...
Tag this Judgment!Sekandar Ali Vs. Joy Chand Seraogi and ors.
Court : Kolkata
Reported in : AIR1950Cal566
1. This rule is directed against an order of the learned Subordinate Judge of Murshidabad rejecting an application for amendment of a plaint. As originally filed on 28th August 1915, the plaint asked for a declaration of title to certain properties and for redemption of mortgage as regards certain other properties and for delivery of khas possession of all these properties. For an appreciation of the nature of the alteration sought to be made by the amendment which was prayed for but rejected, it is necessary to mention certain facts which led up to this present litigation.2. All the properties in suit belonged originally to two persons, Eakub and Ebrahim. On 20th March 1923 they executed a karbarnama charging the properties of schedule kha of the plaint which included four items out of the ka schedule properties, in favour of opposite party 1 and the predecessor of the opposite parties 2 to 5. On 28th June 1926, one of these persons viz., Ebrahim executed a mortgage bond in favour of ...
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