Guwahati Court December 1959 Judgments
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Dipankar Bhattacharyya Vs. Union Territory of Tripura
Court: Guwahati
Decided on: Dec-17-1959
T.N.R. Tirumalpad, J.C.1. This is a criminal revision against the judgment of the Sessions Judge, Tripura in Criminal Appeal No. 37 of 1957 by which he dismissed the appeal and confirmed the conviction of the petitioner (Under Section 37 of the Tripura Excise Act, 1296 T.E.) and the sentence to pay a fine of Rs. 15/- passed by the Magistrate 1st class, Udaipur in Criminal case No. 39 of 1956.2. The matter arose under the following circumstances: The petitioner has been running a Medical Store at Udaipur under the name and style of Messrs. Devaki DulaI. On 7-8-1956 he sold one bottle of Imperial Crown Brandy to one Kali Pada Devnath. On learning this the Excise staff searched the Store on the, same day and seiz ed one big bottle of John Exshaw Brandy and one smalL bottle of Imperial Crown Brandy. The prosecution allied that the petitioner had imported the fore liquor (all the 3 bottles of Brandy are foreign liquor) from outside and had therefore committed an offence Under Section 30 of...
Hardeodas Jagannath Vs. Income-tax Officer, Shillong, and Others.
Court: Guwahati
Decided on: Dec-05-1959
MEHROTRA J. - The petitioner, Hardeodas Jagannath is a partnership firm carrying own business at Mawkhar, Shillong, in the district of United Khasi and Jaintia Hills. By an order dated March 14, 1959, the Income-tax Officer, Shillong, who has been amplitude as opposite party No. 1 to this petition assessed the petitioner under section 23(4) of the Indian Income-tax Act (hereinafter called the Act), for the assessment year 1958-59. The total estimated income was Rs. 9 lakhs and the tax demanded was Rs. 63,750 from the petitioner. The income of the firm was allocated according to the shares of the two partners J. N. Bawri and N. M. Bawri at Rs. 4,50,000 each. By this petition under article 226 of the Constitution it is prayed : (1) that a writ of mandamus be issued calling upon the respondent to withdraw and cancel and forbear from giving effect to the notice under sections 28(3), 46(5A) and proceedings under section 46(2) of the Act; (2) a writ of certiorari calling upon the respondent...
industrial Stores and Agency Co. Vs. Commissioner of Income-tax, Assam ...
Court: Guwahati
Decided on: Dec-02-1959
DEKA, J. - This is a reference under section 66(1) of the Indian Income-tax Act at the instance of the assessee. The assessee, M/s. Industrial Stores and Agency Co., Dibrugarh, was assessed for the assessment year 1948-49 in the status of an unregistered firm. The assessment order passed by the Income-tax Officer was dated February 26, 1953. Against that order of assessment, while an appeal was pending before the Appellate Assistant Commissioner, the Commissioner of Income-tax passed an order on February 13, 1954, purporting to be one under section 33B of the Income-tax Act whereby the order of assessment as passed by the Income-tax Officer was set aside and he was directed to make a fresh assessment after applying the provisions of section 23(5)(b) so as to charge the partners direct in respect of their shares of income. The Appellate Assistant Commissioner finally disposed of the appeal a little later, on July 12, 1954. An appeal was taken before the Income-tax Tribunal against the ...
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