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Senairam Doongarmall Vs. the State of Assam

Court : Guwahati

Subject : Direct Taxation

Acts : Assam Agricultural Income Tax Act, 1939 - Sections 2; Defence of India Rules, 1942

Advocate for Respondent : S.M. Lahiri, Adv. General and R.K. Goswami, Jr. Govt. Adv.

Deka, J. 1. This is a reference under Section 28 (2), Assam Agricultural Income-tax Act, 1939, (Assam Act 9 of 1939) for a decision on the question of law framed as follows : 'Whether the compensation...

Assam Cane Suppliers Vs. Income-tax Officer, a Ward, Dibrugarh.

Court : Guwahati

Subject : Direct Taxation

GOSWAMU C.J. - This application under article 226 of the Constitution is directed against a notice under section 148 of the Income-tax Act, 1961, issued by the Income-tax Officer, "A" Ward, Dibrugarh, on 17/18th October, 1961,...

Assam Cane Suppliers Vs. Income-tax Officer, 'A' Ward

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Advocate for Respondent : J.P. Bhattacharjee and S.N. Medhi, Advs.

Goswami, C.J. 1. This application under Article 226 of the Constitution is directed against a notice under Section 148 of the Income-tax Act, 1961, issued by the Income-tax Officer, 'A' Ward, Dibrugarh, on 17/18th October, 1961,...

Tolaram Bijoy Kumar Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 25A and 66(1); Indian Partnership Act, 1932

Advocate for Respondent : J.P. Bhattacharjee, Adv.

Goswami, C.J. 1. The present assesses is admittedly a Hindu undivided family (H.U.F.) carrying on business in jute and country produce in the name and style of Tolaram Bijoy Kumar, of which Tolaram Saraf is the...

Sikaria Sons and Company and anr. Vs. Superintendent of Taxes and ors.

Court : Guwahati

Subject : Sales TaxConstitution

Advocate for Respondent : J.C. Medhi, Adv.-General, G.K. Talukdar, Senior Government Adv. and A.M. Majumdar, Junior Government Adv.

P.K. Goswami, C.J.1. This judgment will govern the four Civil Rules Nos. 214, 215, 216 and 217 of 1968. The facts of C.R. No. 214 alone may be noted.2. The petitioner No. 1 (briefly petitioner) is...

Jatindra Mohan Deb and ors. Vs. Rajani Kanta Choudhury

Court : Guwahati

Subject : Civil

Acts : Debt Law; Assam Money Lenders' (Amendment) Act, 1943 - Sections 1(2) and 9(1); Code of Civil Procedure (CPC) , 1908 - Order 34, Rules 5 and 6

Advocate for Respondent : S.M. Lahiri, Adv.

Thadani, C.J. 1. This is a Second Appeal from the judgment and decree of the learned Additional District Judge, U. A. D., dated 30-11-1950, by which he modified a personal decree passed in a mortgage suit...

Union of India (Uoi), Railway Administration Vs. Assam Valley Supply S ...

Court : Guwahati

Subject : Limitation

Acts : Limitation Act, 1908 - Sections 3 - Schedule - Articles 31, 48, 49 and 115; Code of Civil Procedure (CPC) , 1908 - Sections 80 - Order 41, Rule 1

Advocate for Respondent : S.M. Lahiri and K.P. Bhattacharjee, Advs.

Thadani, C.J. 1. This is a first appeal from the judgment and decree of the learned Subordinate Judge, L. A. D., dated 27-6-1949 by which he decreed the plaintiff's suit with proportionate costs for a sum...

Commissioner of Income-tax Vs. Tezpur Automobiles

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 28; Income Tax Act, 1961 - Sections 271, 271(1) and 297(2)

Advocate for Respondent : S.M. Lahiri, S.K. Sen and R.P. Agarwalla, Advs.

Sen, J. 1. In this reference under Section 256(1) of the Income-tax Act,1961 hereinafter called the Act, the following question has been posed for our answer. 'Whether, on the facts and circumstances of the case, the...

Sabaru Ram Izardar Vs. the State of Assam and ors.

Court : Guwahati

Subject : Property

Acts : Assam Land Revenue Manual Act - Sections 155; Assam Land Revenue Manual Rules - Rules 9, 190 and 190A; Constitution of India - Article 226

Advocate for Respondent : S.M. Lahiri, A.G., D.N. Medhi, G.A. (Sr) and R.K. Goswami, G.A. (Jr)

Ram Labhaya, Ag. C.J. 1. This order will cover the two Revenue Rules Nos. 45 and 46 of 1952 issued under Articles 226 and 227 of the Constitution of India. Both are directed against the settlement...

Nripendra Kumar Vs. Naumoni Das and ors.

Court : Guwahati

Subject : Property

Acts : Code of Civil Procedure (CPC) , 1908 - Order 34, Rule 5; Transfer of Property Act, 1882 - Sections 82

Advocate for Respondent : S.M. Lahiri, S. Chaudhuri and M.C. Pathak, Advs.

Ram Labhaya, J. 1. This petition of revision is directed against the order dated 3 -7-1951 by which the Subordinate Judge, L. A. D., directed the Munsiff of Barpeta to hold a sale in execution. The...