Guwahati Court January 1959 Judgments
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Mr. Safiullah Wakf Estate Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jan-30-1959
Sarjoo Prosad, C. J.1. The only point which arises for consideration in this reference under Section 66(2) of the Indian Income-tax Act is:'Whether, on the facts and in the circumstances of the case, the computation of tax and the rate, as on an association of persons, is legal and valid'.The assessments in these cases relate to various periods beginning from 194/-48 and ending with 1952-58, with corresponding accounting years.2. The relevant facts have been set out in the letter of reference. On 14-8-1946, one Md. Safiullah created a Wakf styled 'Mohammed Safiullah Wakf Estate' in respect of properties details whereof were given in the Wakf Deed, constitutive himself as the first Mutwalli thereof. On 6-10-1952, the Income-tax Officer, Dibrugarh, issued a notice under Section 34 read with Section 22(2) of the Indian Income-tax Act to the Mutwali, Md. Safiullah Wakf Estate, calling upon him to file a return of income of the Wakf Estate as, in his opinion, the income from house properti...
Maho Ram Hazarika Vs. A.M. Deshmukhya, Additional Deputy Commissioner ...
Court: Guwahati
Decided on: Jan-30-1959
Sarjoo Prosad, C.J. 1. The common question, which arises for determination in these appeals, which have been preferred under Rule 11 of the Rules for the settlement of fisheries in Assam, is about the interpretation of Rule 13 of the said Rules. The Rules in question have been framed under Section 155 and 156 of the Assam Land and Revenue Regulation, 1886, read with Section 6 of the Indian Fisheries Act 1897.2. One of these appeals was originally put up for hearing before my learned brother Mehrotra, but he referred the same for decision by a Division Bench. In his opinion, the points raised were of considerable importance and affected a large number of such cases. In his order of reference, he formulated two main questions which fell to be determined: (1) whether the words, 'formed by actual fishermen' in Rule 13 mean that the Society must exclusively consist of actual fishermen or it would be enough compliance with the law if the majority of the members are those, who carry on actu...
Purna Kanta Saikia Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jan-27-1959
H. Deka, J. 1. This rule was obtained by the petitioner for a writ under Article 226 of the Constitution of India for quashing certain order of the State Government dated 29-9-58 settling the Kamalabari-Kokilamukh/Neamatighat Ferry for the period extending from 1st of October, 1958 to 31st March, 1959 at an amount of Rs. 2,500/- with Golok Chandra Kalita, respondent No. 3. The ferry between Kamalabari-Kokilamukh/Neamatighat across the river Brahmaputra in the district of Sibsagar was declared to be a public ferry and had been run as such for a number of years till 31st March, 1958. Though the ferry was run for a fairly long time as a steam driven ferry, it was subsequently converted into a power driven mar-boat ferry and Harikishore Prosad Singh, respondent No. 4 continued to be the lessee till 31st August, 1958 when he resigned. The State Government invited sealed tenders by a notification dated the 27th August, 1958 for operating the ferry between Kamalabari-Kokilamukh/Neamatighat ...
Anil Kumar Bhattacharjee and ors. Vs. Deputy Commissioner and Collecto ...
Court: Guwahati
Decided on: Jan-23-1959
Sarjoo Prosad, C.J. 1. The common question, which we have to decide in these applications is about the constitutional validity of the Assam Fixation of Ceiling on Land Holdings Act, 1956 (Assam Act I of 1957), which came into force on 15-2-1938 and received the assent of the President on 7-12-1956. 2. The attack on the legislation is directed on various grounds. It is urged : that the impugned Act is not within the legislative competence of the State Legislature, as it is not covered by any of the items in either the State or the Concurrent Legislative list given in the Constitution of India; that it purports to acquire private property of individuals without any public purpose and without providing for adequate payment of compensation and puts a limitation on the right to acquire, hold or dispose of property and is, therefore, hit by Articles 19 and 31 of the Constitution; that the provisions in regard to payment of compensation are merely illusory and the legislation is a colourab...
Abdul MatIn Vs. the State
Court: Guwahati
Decided on: Jan-13-1959
J.N. Datta, J.C.1. The petitioner in revision Abdul Matin was convicted by Magistrate Second Class, Dharmanagar, for an offence punishable under Section 6 of the Indian Passport Rules, 1950 and sentenced to pay a fine of Rs. 25/- or in default to undergo imprisonment for a month. He also ordered that the Petitioner be removed from India by the Officer-in-charge Dharmanagar on the payment of fine or after undergoing imprisonment in case of default, presumably under Section 5 of the Indian Passport Act, 1920.The learned Magistrate wrongly recorded the conviction as under Section 3 of the Act, and failed to state whether the imprisonment in the event of failure to pay the fine will be simple or rigorous. Again the award of one month's imprisonment in default of payment of fine was illegal in view of the provisions of Section 65 of the I. P. C., since the offences under the Rules Order 1950, are punishable with imprisonment for a term not exceeding 3 months.The learned Sessions Judge whil...
Nani Gopal Swami Vs. Abdul Hamid Choudhury and anr.
Court: Guwahati
Decided on: Jan-05-1959
Sarjoo Prosad, C.J. 1. This appeal is directed against an order dated the 25th March, 1958, passed by the Election Tribunal, presided over by Sri S.K. Dutta, District and Sessions Judge of Cachar. 2. It relates to an election held on the 2nd March 1957, for the Assam Legislative Assembly from the South Karimganj constituency. The results of the voting were announced on the following day and the respondent No. 1, Abdul Hamid Choudhury was declared elected. The appellant before us, who was a rival candidate, then presented a petition for setting aside the election. Shri Aklakur Rahaman Choudhury, who is another unsuccessful candidate, is the second respondent to the petition. It appears that the Communist Party, the Praja Socialist Party and a local party known as the Progressive Congress Party, formed an alliance, known as the Leftist Front, in opposition to the Congress at the time of the election. The candidature of the petitioner-appellant was sponsored by this Leftist Front; whi...
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