Court : Kolkata
Decided on : Apr-05-1963
Reported in : AIR1965Cal570
..... position regarding tax on hindu deity is not clarified even up to the present day.93. 'assessee' under section 2 of the act means a person. 'person' again is an inclusive definition like clause 3(42) of the general clauses act. there are six categories of assessees (section 3):(a) the individual;(b) the hindu undivided family;(c) the company:(d) the local authority;(e) ..... are generally ex-empted from liability to pay income-tax.' he quotes in that connection section 4(3) of the indian income-tax act, but points out that religious purpose is not defined in that section but charitable purpose is described as including relief of the poor, education, medical relief and the advancement of any other object of public utility. speaking on the ..... (i) or clause (ii) shall operate to exempt from the provisions of this act that part of the income from property held under a trust ..... the income applied or finally set apart for application thereto. there is at the end of this sub-section (3) of section i an attempt to define charitable purpose and it is provided there:'in this sub-section 'charitable purpose includes relief of the poor, education medical relief, and the advancement of any other object of general public utility, but nothing contained in clause .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-28-1963
Reported in : AIR1965Cal498
..... declared goods, be subject as from the 1st day of april, 1958, to the restrictions and conditions specified in section 15 of the central sales tax act, 1956.' act 58 of 1957 gave no definition of its own of the declared goods and section 2(c) of the act provided that the word 'tobacco' 'shall have the meaning' assigned to it in item no. 9 of the ..... central excises and salt act, 1944. 30. subsequently, by the central sales tax (second amendment) act, 1958 (act 31 of 1958), section 7 of act 58 of ..... -affidavit it is contended that zarda cannot be included in the definition of 'tobacco' because it contains other high-priced ingredients; 'i say that various high ..... people in this country who are used to take narcotics in the process of chewing. it may be said that the act of taking zarda is analogous to that of taking snuff or hookah, though it may vary in form or degree of intensity, because of the transformation of the tobacco in the preparation of 'zarda'. in para 7 of the counter .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-22-1963
Reported in : AIR1963Cal554,67CWN387
..... registration act and is, therefore, a company within the definition of 'company' in section 3(e) of the land acquisition act. acquisition of land for companies is dealt with in part vii, sections 38 to 44-b of the act. section 39 of the act provides that the provisions of the land acquisition act shall ..... and nawab ali molla are annexed hereto and marked annexures x(1) and x(2) respectively.on 17-11-1961 -- the date fixed for enquiry and hearing under section 5-a of the l. a. act -- i reached locality just before the time mentioned in the notice. after reaching ..... the purpose expressed in the memorandum of association; and its headquarters as well as the registered office is at belur math, district howrah.''2. (a) all followers whether lay or monastic of the paramahamsa ramkishna may be members of the association if elected at a meeting of ..... deducting the expenses incurred in connection with the said taking of possession and with such sale shall pay the proceeds to the society.(ii) should the said government decide not to sell the land and buildings, the said government shall retain the said land and buildings ..... act.19. in my opinion, the materials on record do not support this contention of mr. dutt. from the affidavit-in-opposition affirmed by swami vireswarananda, general secretary of the mission, it appears that on the plot of land at narendrapur, measuring about 129 acres, the mission has established (i) a residential degree college with hostel building and staff quarters etc., (ii .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-22-1963
Reported in : AIR1964Cal247,68CWN302
..... assailed are set oat in paragraph 15 of the plaint. the grounds are first that by reason of the provisions of the companies act and particularly sections 166, 186, 210, 211 and 217 and the provisions in schedule vi, part ii, clause 3 (xiv) no dividend can or could be declared excepting at an annual general meeting; secondly, according to the true construction ..... ordinary meeting which declares dividend. 29. in the new central jute mills co. ltd., 64 cal wn 970 i held that sections 166, 186, 210, 211, 217 and the provisions in schedule vi part ii clause 3 (xiv) of the act indicate that the declaration of dividend is a business of the annual general meeting. counsel for the plaintiff contended that there is ..... the balance sheet and the second part contains requirements as to profit and loss accounts. part ii of schedule vi consists of 8 clauses whereof clause iii is important. 23. another section of the act which is important for the purpose of the present case is section 205. section 205 relates to dividend. it enacts that no dividend shall be declared or paid by a ..... company for any financial year except out of the profits of the company for that year arrived at after providing for depreciation in accordance with the provisions of sub-section (2 .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-04-1963
Reported in : AIR1964Cal399,68CWN84,53ITR717(Cal)
..... that the order passed under sub-section (2) will be judicial or quasi-judicial simply because the assessee may by an application ask the commissioner to revise an order passed by his subordinate. even under the old section 33 a practice grew up under which the commissioner was invited to act under that section and where this occurred, a certain degree of formality had to be ..... the bottom of the distinction, we must go a little deeper into the content of the expression 'duty to act judicially'. as has been repeated so often, the question may arise in widely different circustances and a precise, clear-cut or exhaustive definition of the expression is not possible. but in decisions dealing with the question several tests have been laid down ..... , for example- (i) whether is a lis inter partes; (ii) whether there is a claim (or the proposition and an opposition); (iii) whether the decision is ..... by s. k. das, j. are clearly not applicable to a decision to be made by the commissioner under sub-section (2) of section 33a of the indian income-tax act. in our opinion the commissioner under sub-section (2) of section 33a of the income-tax act is only to consider the question of policy and expediency and at no stage has before him any form of .....Tag this Judgment!
Court : Kolkata
Decided on : May-24-1963
Reported in : AIR1965Cal598,1965CriLJ713
..... is material in the case to justify the belief that the appellants conspired to commit the offence charged. we have perused the evidence and are definitely of the opinion that there is, initially, a reasonable ground to believe that they all conspired to commit an offence of dacoity. it is ..... also be taken note of. 'in this connection it is also important to note that in order to render the other dacoits liable under section 396 for the act of one of their associates it is not necessary that murder should have been within the contemplation of ail or some of them when ..... they were present at the raid and there can be no question that the charge of dacoity with murder is established. having regard to the medical evidence noticed above one cannot have any doubt that the person who inflicted the stab wounds had the intention to cause death or at any rate ..... it was observed 'the nature of the corroboration will necessarily vary according to the particular circumstances of the offence charged. it would be in high degree dangerous to attempt to formulate the kind of evidence which would be regarded as corroboration, except to say that corroborative evidence is evidence which shows ..... been the subject of judicial decision in numerous cases. the court of criminal appeal in england decided in the case of the king v. baskerville, 1916 (2) kb 658 the nature and extent of corroboration required of accomplice evidence. it was held that corroboration was required only of material circumstances and not .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-08-1963
Reported in : AIR1963Cal520
..... ' was employed by the testator. it is well settled rule of construction and interpretation of words in a will as particularly laid down in section 86 of the succession act, that if the same words occur in different parts of the same will, they shall be taken to have been used everywhere in the ..... subordinate judge dismissing the plaintiff's suit for partition on the only ground that the suit was tarred by limitation under article 123 of the limitation. act.2. the plaintiff instituted this suit on the 31st may, 1954 against six defendants, four of whom were the defendants and the remaining two pro forma- ..... august, 1923 as appearing in ext. j (2). then the learned subordinate judge finds that the present suit was filed in 1954 as noticed above which was clearly beyond the period mentioned in article 123 of the limitation act read with section 28 of the limitation act. he relied on a decision of gurubaksh singh v ..... article 123 of the limitation act applied to this case is, in our opinion, clearly wrong in the facts of this race. the lahore decision on which he relied was based on the earlier decision of maung tun tha v. ma thit, 44 ind app 42 : (air 1916 pc 145), but which was ..... explained and considered by a later decision of the privy council in ghulam mohammad v. ghulam husain, reported in , which the learned subordinate judge failed to notice. a long line of authorities in india beginning from at least 1882 held that this article 123 of the limitation act .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-19-1963
Reported in : 52ITR153(Cal)
..... a lease is the expired lease.if the assessee wants to deduct from his business profits certain items as allowance under sub-section (2) of section 10 of the income-tax act the onus of proving that such allowances are permissible is upon him. the supreme court decision in commissioner of income-tax v ..... of these expenses, it must be found that the sum of rs. 24,498-12-6 cannot be claimed under section 10(2)(xv) or under section 10(2)(v) of the act.the other part of the question relates to the sum of rs. 9,890 alleged to have been incurred for legal ..... income-tax and it will be unnecessary for us here again to catalogue those cases and discuss them. on the contrast between section 10(2)(xv) and section 12(2) of the income-tax act, reference may also be made to the decision of the division bench in madanlal sohanlal v. commissioner of income-tax. ..... allowance fails under these clauses (i) to (xiv), that fact by itself would exclude entertainment of the claim under clause (xv) of section 10(2) of the act.the difficulties of the assessee in this reference are insuperable because the facts found are all against the assessees contention and the claim. he ..... commissioner enforced his conclusion that the repairs and renovation expenses claimed in the leasehold building account could not be claimed as current repairs under section 10(2)(v) of the act. he, therefore, rejected the appeal of the assessee and confirmed the assessment.before the appellate tribunal for the first time the assessee .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-01-1963
Reported in : AIR1965Cal348,1965CriLJ79
..... be said to have facilitated the murder but that is another matter with which we are not concerned in this appeal. the evidence is quite precise and definite that the respondent ram ajodhya gave the two blows, one of which was sufficient in the ordinary course of nature to cause death. we, accordingly, ..... the supreme court we think that the jury's verdict to this case is unreasonable to a degree. we have, therefore, no hesitation to set it aside. the respondent ram ajodhya was charged with sitaram under section 302/34 of the indian penal code. earlier we have indicated that the case of sitaram is ..... 11. judged by the test laid down, we think that the learned judges seriously misdirected the jury by advising them in effect that they should not act merely on the dying declaration without material corroboration from independent sources. as we have said, the learned judge was entirely right in drawing the jury' ..... some little time, but at the intervention of bhagwan singh (p. w. 1) the parties separated; chandraket proceeded to his cousin's place at 94/2, circular garden reach road at a distance of about 80 oubits, and from there to mohammad safi who was the owner of bustee. at about 9.30 ..... who had been charged for the murder of a man named chandraket singh. the learned judge accepted the verdict and acquitted the respondents. hence this appeal.2. after the appeal was admitted, the usual notices were directed to be issued and the respondents were ordered to be rearrested and released on bail. .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-11-1963
Reported in : 52ITR82(Cal)
..... ,000 out of rs. 6,00,000. it is needless for us to reiterate that the definition of business in section 2(4) of the income-tax act is not an exhaustive definition but it is an inclusive one in the widest possible terms as including 'any trade, commerce or manufacture or any adventure or concern ..... joint venture in consideration of their not competing with the rival group and could not be considered to be casual within the meaning of section 4(3)(vii) of the act.after the remand report the president on a consideration of all the facts came to the conclusion that the receipt was a revenue receipt ..... of rs. 1,75,000 was a non-recurring casual receipt exempt from tax under section 4(3)(vii) of the act or that it was in any way a capital receipt as distinct from a revenue receipt. the assessee appealed to the appellate tribunal. before ..... or the exercise of a profession, vocation or occupation', and was of a 'casual and non-recurring nature' within the meaning of section 4(3)(vii) of the income-tax act.both the income-tax officer as well as the appellate assistant commissioner rejected the claim of the assessee that the receipt of this sum ..... -tax reference under section 66(1) of the income-tax act the following questions have been aske :'1. whether there was any material on record for the president to give a finding to the effect that the contention of the assessee that it intended to buy the mills was without any basis whatsoever?2. was the receipt .....Tag this Judgment!