Guwahati Court February 1962 Judgments
Browse smarter
Turn browsing into brief-ready notes
Open any judgment and get a structured AI Brief in seconds — plus Semantic Search when you need to hunt by meaning, not keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed — log in to pick up where you left off.
Chouthmal Agarwalla Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Feb-16-1962
MEHROTRA C.J. - By an order of this court dated the 14th February, 1961, in Civil Rule No. 4(M) of 1960, the Income-tax Appellate Tribunal was asked to refer the following two questions of law for decision :"(1) Whether on the facts and in the circumstances of the case any income has escaped due to the failure of the assessee to disclose fully and truly all material facts and the proceedings started under section 34(1) of the Income-tax Act were justified and valid in law ?(2) Whether there was any material evidence or basis on record to support that the sum of Rs. 1,18,000 was secretly invested in the business during the years 1942 to 1946 and the estimate of profits at Rs. 60,000 was justified and if so whether the entire sum of Rs. 60,000 can be taxed during the year under consideration ?"The facts as disclosed in the statement of the case are that the Hindu undivided family, styled "Bhimaraj Chouthmal", whose karta is Chouthmal Agarwalla, was assessed for the y...
Gaibidingpao Kabui Vs. Union Territory of Manipur and anr.
Court: Guwahati
Decided on: Feb-15-1962
T.N.R. Tirumalpad, J.C.1. This is an application for the issue of a writ of habeas corpus for releasing the petitioner Gaibidingpao Kabui from Jail custody.2. This petitioner and two others, Kadonglung and Namei were arrested on 12-8-1961 near Tameiiglong by the Army and they were produced before Shri K. Lamphel Singh, Magistrate 1st Class at Imphal on 17-8-1961 with a letter from the O/C Imphal Police Station. In the said letter, it was mentioned that they were Naga Hostiles of the area and were arrested by the Army, that the O/C Tamenglong and Nungba Police Stations have been asked to submit N.F.I.R. under Section 109, Cri.P.C. for prosecution and that they may be remanded to Jail for a period of 15 days, during which the N.F.1.R. will be submitted. The Magistrate thereupon remanded them to Jail custody till 30-8-1961.3. On 24-8-1961, the petitioner Gaibidingpao Kabul sent a petition to the Magistrate from jail stating that he was a cultivator and innocent of any offence and that a ...
Senairam Doongarmall and Another Vs. State of Assam.
Court: Guwahati
Decided on: Feb-15-1962
MEHROTRA C.J. - This is a plaintiffs appeal. The brief facts are that the plaintiffs No. 1, a Hindu undivided family, has its principal place of business in Tinsukia and plaintiff No. 2, Sri Durga Dutta Lohia, is the managing coparcener and karta of the said family. They own a Tea Garden named "Sewpur Tea Estate". In 1942, the factory buildings, tea-house, labour and staff quarters and other appurtenances thereto were requisitioned and taken possession of by the military authorities under the Defence of India Rules. The authorities remained in position thereof till 1945, when the properties were derequisitioned. The plaintiffs had to maintain the garden but could not carry on the manufacture work on account of requisition. The plaintiffs were paid a sum of Rs. 2,99,224 as compensation money for the loss of crops for the year 1942 in respect of the said garden. The income-tax authorities, after deducting the expenses allowed under the law, assessed the net income at Rs. 69,71...
Sapam Punshi Singh and anr. Vs. Laisangbam Tomba Singh and ors.
Court: Guwahati
Decided on: Feb-13-1962
T.N.R. Tirumalpad, J.C.1. The petitioners herein obtained a final coerce in the Court of the Additional Munsiff, Mampur, in T.S. No. 28 of 1954 on 7-6-1956. Thereafter they wok out execution in Execution Case No. 81 of 1956 and outage delivery of possession of the land under patta No. 81 of 1956 and of Konthoujam village on 11-11-1956. immediately trouoie Degan for them. The Munsitt who had granted avenger of possession to them, Tier cancel ed the said deliver roofer on the application of the respondents. The petitioners took the matter in appeal to the District Judge, but the appeal was dismissed. They came in second Appeal to the Court of the Judicial Commissioner and in the secona Appeal, the cancellation of the delivery order by the Muncie was set aside and delivery of possession given to me petitioners on 11-10-1958 was confirmed on 2-6-19502. But the respondents were not prepared to amoe by the orders of Courts. They again sought to interfere with the possession of the petitione...
- ‹ Prev
- Next ›