Guwahati Court November 1953 Judgments
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Mohanlal Bakliwal Vs. Secretary Regional Transport Authority and ors.
Court: Guwahati
Decided on: Nov-25-1953
Deka, J.1. This Rule was obtained by Mohanlal Bakliwal by a petition under Article 226, Constitution of India for a writ of the nature of Mandamus or Certiorari restraining the opposite parties from giving effect to an order passed by opposite party No. 1, the Secy., Regional Transport Authority, Gauhati on 3-10-53 covered by his office Memo. No. 5265. The impugned order conveyed to the petitioner is reproduced below:Taxi No. ASK-1456 is plying without valid Fitness Certificate for the last 3 (three) months and thus you have violated the Permit condition and, therefore, the offence is compounded at Rs. 50/- which should be deposited into the Treasury within 12-10-53, on receipt of which necessary arrangement will be made for the inspection of the vehicle; else, action will be taken to suspend the Permit without making further reference. In the meantime, the vehicle should be stopped from plying.Sd/- Secretary,R.T.A., Gauhati Region, Gauhati.2. The petitioner admits that he was the pr...
Mangalchand Gobardhan Das Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Nov-13-1953
RAM LABHAYA, J. - This is reference under Section 66(1) of the Income-tax Act from the Income-tax Appellate Tribunal, Calcutta Bench. Two questions of law have been referred to this Court by this reference.These question arose under the following circumstances. The assessee is a Hindu undivided family firm known as Mangalchand Gobardhandas, Tinsukia. The firm was a dealer in vegetable ghee, ground-nut oil, coconut oil, spices, iron, pans, etc. In its return the firm disclosed a total turnover of Rs. 3,01,053. On this turnover a loss of Rs. 36,803 was shown. The year of assessment was 1946-47. It was conceded that the account books of the firm were defective and it was not possible to ascertain profits or losses of the firm accurately therefrom. The assessment had to be made on estimate. In consequence the turnover was estimated at Rs. 4 lakhs and by applying a flat rate of 6 1/4 per cent, profits were assessed at Rs. 61,803. This finding of the Income-tax Officer was upheld at the app...
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