Guwahati Court August 1959 Judgments
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Chowkchand Balabux Vs. Commissioner of Income-tax, Assam, Tripura and ...
Court: Guwahati
Decided on: Aug-21-1959
DEKA, J. - This is a reference invited under section 66 (2) of the Indian Income-tax Act, and a statement of the case has been made in accordance with the order of this court. The points under reference are as follows :"1. Whether the statements of the two depositors, Suraj Mian and Mohomad Talim, which were not recorded on oath in clear violation of section 37 of the Indian Income-tax Act, would be admissible in evidence and could be acted upon in holding the sum of Rs. 85,050 kept as deposits to be the income of the assessee ?2. Whether the affidavits filed by the depositors before the learned Appellate Assistant Commissioner, admitting the said deposits to be their own moneys, could not be relied on and acted upon in law, in the absence of any rebutting evidence, without an examination of the persons filing the affidavits ?3. Whether the entries in the books of account of the assessee kept in regular course of business showing the deposits in the names of remaining depositors,...
Smt. Bhubaneswari Goswami Vs. Kaliram Burman
Court: Guwahati
Decided on: Aug-13-1959
G. Mehrotra, J.1. This is a revision against an order of the Magistrate passed in proceedings Under Section 147 of the Criminal Procedure Code, The opposite party, Sri Kaliram Burman, hereinafter referred to as the first party, made a petition Under Section 147, Cr.PC. Police report was called for and proceedings were drawn up on 31-7-1958. The first party contended that there was a serious apprehension of a breach of the peace with regard to the construction of a brick wall within 1% Feet of the first party's dwelling house. The wall is 6 feet or 7 feet high and is obstructing the air and light from the window of the bed rooms of the first party which he continuously enjoyed for the last 28 years.During the rains, water falling on the new wall enters the room of the first party through the window inside the bed room which caused great annoyance and discomfort to the first party. The wall is further said to have been constructed on the land of the first party and has caused considerab...
Lalit Basumatary Vs. State of Arunachal Pradesh and ors.
Court: Guwahati
Decided on: Aug-11-1959
I.A. Ansari, J. 1. By this application made under Article 226 of Constitution of India, the petitioner has approached this Court seeking issuance of Writ/Writs quashing and/or revoking the impugned order of petitioner's suspension and for directions on the respondents to hold and conclude departmental proceeding within a reasonable time and also pay to the petitioner subsistence allowance with all arrears under revised pay scale pursuant to the Government Circular No. FIN (E)/ IT/77/97, dated 27.10.1997. 2. The petitioner's case, briefly stated, runs thus : On the basis of an F.I.R. lodged, on 20.03.1997, by respondent No. 4, namely. Executive Engineer (E), Transmission Division, Miao, Changland, Arunachal Pradesh, alleging, inter alia, misappropriation of Govt. revenue by the petitioner, while the latter was serving as UDC at Miao Electrical Sub-division, Miao P.S, Case No. 26/97 under Sections 420/408 I.P.C. was registered. Following registration of the said case, petitioner was, ...
Ramlal Onkarmal Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Aug-11-1959
SINHA C.J. - This is a reference under section 66 (1) of the Income-tax Act by the Appellate Tribunal in the circumstances following :Ramlal Onkarmal, Powai, who will be hereafter referred to as the assessee, is a Hindu undivided family, having shares in the following two unregistered firms :(i) 12 annas share in Ramlal Onkarmal.(ii) 8 annas share in Durgapur Tea Estate.In the assessment completed on June 21, 1954, under section 23 (3) for the R. N. Year 2009, for the assessment year 1953-54, the Income-tax Officer included the following shares from the aforesaid firms : Rs.Ramlal OnkarmalProfit38,392Durgapur Tea EstateLoss32,759In arriving at the assessment, the Income-tax Officer made a deduction of Rs. 32,759 representing loss in the Durgapur Tea Estate and after this deduction was made, the total income calculated was Rs. 18,656 on which the income-tax was levied for the assessment year 1953-54.The assessee filed an appeal against the assessment to the Appellate Assistant Com...
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