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Guwahati Court August 1953 Judgments

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Aug 19 1953

Mahammad HussaIn Vs. the State

Court: Guwahati

Decided on: Aug-19-1953

Ram Labhaya, J.1. This is an appeal from the order of the Deputy Commissioner, Sibsagar dated 9th August, 1953 by which the appellant was found guilty and convicted under section 304 of the Indian Penal Code and sentenced to rigorous imprisonment for seven years.2. The prosecution case was that on llth May, 1952 at about 2 p.m. the accused went to the house of Ataur Rahman (deceased) who was his brother-in-law. He had ascertained before going that Ataur Rahman himself was not at home. It is said that he intended to commit rape on Ataur Rahman's wife. On arrival there he asked Musst, Bibijan, wife of the deceased as to where Ataur Rahman had gone. She told him that he had gone to Bolhepar. He then seized her and wanted to drag her inside the house with intent to commit rape on her. He was trying to throw her down on a 'Khatia' when she raised the alarm. Ataur Rahman, deceased, appeared on the scene at that moment. A struggle followed between the deceased and the accused in the course ...


Aug 10 1953

Jyotikana Chowdhurani and Others Vs. Commissioner of Income-tax, Assam ...

Court: Guwahati

Decided on: Aug-10-1953

SARJOO PROSAD, C.J. - These references under Section 66(1) of the Indian Income-tax Act (Act XI of 1922 as amended up to date) raise an important and interesting question of law, namely, "whether, on the facts and in the circumstances of this case, the receipts from the sale of sal trees can be said to be agricultural income under Section 2(1) and are exempt from taxation under Section 4(3) (viii) of the Income-tax Act".The relevant facts leading to this reference, as found in the statement of the case submitted by the Tribunal, are that the applicants Nos. 1, 2 and 3, namely, Jyotsna Nath Chowdhury, Kamal Krishna Chowdhury, and Birendra Narayan Chowdhury, are some of the co-sharers of a zamindary property known as Mechpara Estate. Applicant No. 4, Jyotirindra Narayana Sinha Chowdhury, who is since dead and in whose place his heirs have been substituted before this Court, was a co-sharer in another zamindary called Parbatjoar Estate, whereas the applicants in items Nos. 5 to...


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