Guwahati Court August 1958 Judgments
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Ka Ron Lanong Vs. the State of Assam
Court: Guwahati
Decided on: Aug-29-1958
Sarjoo Prosad, C.J.1. This appeal relates to a money claim for recovery of a sum of Rs. 22,500/- on account of refund of licence fees, paid in advance to the defendant. Added to it is a claim for Rs. 1,500/- as compensation for illegal detention of the money. 2. Three liquor shops for retail sale of country spirit, situate in Laban, Mawkhar and Police Bazaar in the town of Shillong were settled by the defendant, the State of Assam, with the plaintiff-appellant for the year 1948-49, under different licences. The aggregate licence fee payable for all the three shops in question amounted to a sum of Rs. 2,70,000/-, while the proportionate monthly fee came to Rs. 22,500/-. The terms of the licence will be adverted to at a later stage as they naturally have an important bearing on the decision of the case. But an essential term in the licence was that the plaintiff had to depend for his supply of liquor for sale in the retail shops aforesaid upon certain licensed still owners of Umjajew, ...
The Commissioner of Income-tax Vs. Ramchandra Lachminarayan
Court: Guwahati
Decided on: Aug-28-1958
Sarjoo Prosad, C.J. 1. This is a reference made at the instance of the Commissioner of Income-tax, Assam, under Section 66(2) of the Income-tax Act, 1922 (Act XI of 1922). The only point which the Tribunal has formulated for our consideration is- 'Whether on the facts and in the circumstances of the case the Tribunal was right in holding that there was a partial partition of the Hindu undivided family and a valid partnership was brought into existence thereafter and in allowing registration to the respondent on that basis under Section 26A of the Indian Income-tax Act?' 2. The relevant facts stated may be briefly recapitulated. A Hindu undivided family consisting, of Lachminarain Singhania, the father, and four sons governed by the Mitakshara school of Hindu law was being assessed for income-tax as such till the assessment year 1952-53. It appears to have had two sources of income (1) from business and (2) from immoveable properties. During the assessment year 1953-54, the assessee c...
Sethi Brothers Vs. Asst. Collector of Central Excise and Land Customs ...
Court: Guwahati
Decided on: Aug-28-1958
G. Mehrotra, J. 1. As these two rules give rise to a common question of law and fact, they can be disposed of by one common judgment. The petitioner in Rule No. 36 is a partnership firm registered under the Indian Partnership Act and carries on business amongst other places at Biswanathghat in the district of Darrang. The general guarantee bond was executed in the name of M/s. Bhuramal Dhalulal through Sri Manmall Sethi in favour of the Assistant Collector of Central Excise and Land Customs, Gauhati for transporting goods from Assam to other parts of Indian Union through Pakistan. The petitioner succeeded to the interest of M/s. Bhuramal Dhalulal with effect from 10-4-1956 and continued to despatch goods under the aforesaid guarantee bond. The bond subsequently for the year 1955-56 was submitted by the petitioner and was accepted and a permit was issued by the respondent No. 1 in the name of the petitioner-firm by which they were permitted to transport Jute, Mustard Oil seeds, Musta...
TazuddIn Ahmed Vs. Dhaniram Talukdar
Court: Guwahati
Decided on: Aug-28-1958
G. Mehrotra, J. 1. This is an appeal against the decision of the Election Tribunal, setting aside the election of the appellant. The appellant and the respondent stood as candidates for Tarabari--L. A. 41 constituency in the Kamrup district in the last general election to the Assam Legislative Assembly held on 6-3-1957. The respondent was a nominee of the Congress party and the appellant was the nominee of the Proja Socialist Party. The results were admittedly declared on 9-3-1957 and the appellant was declared to have secured 12759 votes and the respondent got 12535 votes. The appellant therefore leads by a majority of 224 votes. The results were duly published in the Assam Gazette Extra Ordinary dated 29-3-1957.The respondent also claimed to be an elector of the Barpeta constituency from Barpeta town. The respondent thereafter brought the present petition challenging the election of the appellant inter alia on the ground that due to corrupt and irregular practice committed by the op...
Maibam Bidhu Singh and ors. Vs. Manipur Administration
Court: Guwahati
Decided on: Aug-21-1958
J.N. Datta, J.C.1. The three petitioners are standing trial before the Sessions Judge, the first on a charge under Section 302 I. P. C, and the other two under Section 302 read with Section 109 I. P. C.2. They were on bail in the Committing Court, which committed the case to the Court of Session, charging the petitioners under Section 304 I. P. C. The learned Sessions Judge fixed 4-8-58 as the date for the commencement of the trial before him. On that date he altered the charges as already indicated above, and one P. W. was examined. He was declared hostile and the prosecution was allowed to cross-examine him, which went on till the next day. The deposition of this witness before the Committing Court was also transferred under Section 288 of the Cr. P.C. Another P. W. was also examined, on that day (5-8-58) but his cross-examination was not over The learned Public Prosecutor, then filed an application for the cancellation of the bail of the three petitioners on the ground that they ar...
Tek Bahadur Bhujil Vs. Debi Singh Bhujil
Court: Guwahati
Decided on: Aug-07-1958
G. Mehrotra, J. 1. This is an application under Rule 38 of the rules for the Administration of Justice and Police in the Khasi and Jaintia Hills. Debi Singh Bhujil,--opposite party No. 1 brought a suit claiming partition and separate possession of the disputed properties. The trial court ordered partition of the half share of the landed and other immoveable properties of the Gurkha Dairy Firm as described in schedule of the plaint and also decreed the suit of the plaintiff for declaration of his half share of the income and profits of the business known as Gurkha Dairy from January, 1943 to the date of its closure. 2. According to the plaintiffs case, applicant Tek Bahadur Bhujil and Dhanbir Bhujil were brothers and the opposite party Beli Bhujelini was their mother. The Gurkha Dairy at Mawprem was acquired by the joint family in the name of the defendant No. 1 as he was the eldest son. Some other business was also started by the family such as Indian Sweetmeat House and Delkhosh Cab...
AustIn Henry Rufus Vs. the State
Court: Guwahati
Decided on: Aug-06-1958
G. Mehrotra, J. 1. This is a revision on behalf of Austin Rufus who has been convicted by the Magistrate under Sections 338 and 279 of the Indian Penal Code and sentenced to six months' rigorous imprisonment under Section 338 and to pay a fine of Rs. 100/- in default two months' rigorous imprisonment under Section 279, Indian Penal Code.2. The prosecution case briefly against the applicant is that on 25-12-1956 at about 7-30 A. M. at Margheritabazar, he was driving a jeep No. WGU-926 rashly and negligently so as to endanger human life and fell into a nulla causing some grievous injury to himself and simple injury to Mrs. Chinthia Rufus, wife of his brother. In the jeep, there was the, applicant's brother Alfred Rufus and his two young children. On these facts, the applicant was sent up for trial under Sections 338 and 279, Indian Penal Code. 3. The Magistrate, on the receipt of the police report, fixed 5-4-1957 for the production of the accused and ultimately he appeared on 16-5-1957...
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