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Guwahati Court March 1962 Judgments

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Mar 28 1962

The State Vs. Bhabesh Chandra Das

Court: Guwahati

Decided on: Mar-28-1962

T.N.R. Tirumalpad, J.C.1. This revision arises out of an order passed by the Sessions Judge on 31-1-1962 against Shri Bhabesh Chandra Das, a clerk of the Court of the Judicial commissioner under Section 480 Cr. P. C. by which the said clerk, after an apology given by him was let off with a warning for contempt of the Court of the Sessions Judge. A copy of the order was sent by the Sessions Judge to this Court on 1-2-1962 to bring to my notice the highly objectionable conduct of the clerk. At that time, I was away at Imphal. On my arrival at Agartala on 28-2-1962, the order of the Sessions Judge was perused by me and I had serious doubts about the correctness and legality of the action taken and of the procedure adopted by the Sessions Judge. Hence, the papers were called for to this Court under Section 439 Cr. P. C. and notices were issued to the Government Advocate and to the clerk concerned. When the matter came on for hearing, the Government Advocate pleaded his inability to appear...


Mar 24 1962

Raj Mohan Saha and Others Vs. Commissioner of Income-tax, Assam.

Court: Guwahati

Decided on: Mar-24-1962

MEHROTRA C.J. - In compliance with the order of this court the following question has been referred to this court by the Income-tax Appellate Tribunal "A" Bench, Calcutta, for opinio :"Whether, on the facts and in the circumstances of the case, there was any material before the Tribunal to hold that the sum of Rs. 20,000 represented the undisclosed income of the assessee firm for each of the assessment year 1954-55 and 1955-56?"The assessee, Messrs. Raj Saha and others, is a registered firm with seven partners of whom Sri Raj Mohan Saha has the major share of 0-7-6 pies. The head office of the firm is at Agartala. The firm has various purchase centres and one is at 26A, Raja Rajendra Narain Street, Burrabazar, Calcutta. The assessee deals in seeds, oils, rice, dal and other miscellaneous goods. In the course of the assessment for the year 1954-55 the Income-tax Officer got information that huge sums of money were remitted through postal insurance covers from the as...


Mar 14 1962

Gurumayum Kanhai Sharma Vs. Md. Abulatif Mia

Court: Guwahati

Decided on: Mar-14-1962

T.N.R. Tirumalpad, J.C.1. This is an application filed under Article 227 of the Indian Constitution and Section 561-A Cr. P. C. to set aside the order passed by the S. D. C. I. W. T. on 6-9-1961.2. The respondent herein applied to the S. D. C. I. W. T. in September, 1959, for transfer of patta in respect of plot No. 193 in patta No. 99 on the strength of a sale-deed in his name from the owners of the land. The petitioner objected to it and produced a receipt from one Gulam Rasul as Ext. B/1 agreeing to sell the said land to him and he also claimed to be in possession of the land. In the proceeding, Gulam Rasul came and deposed in favour of the-respondent and stated that the said document produced by the petitioner was a forgery. The S. D. C. did not go into the question of the genuineness or otherwise of the document, but said that there was doubt about the actual sale-in favour of the respondent and so the mutation in favour of the respondent was kept in abeyance and parties were dir...


Mar 06 1962

Prayagdas Tushnial Vs. Collector of Central Excise and Land Customs

Court: Guwahati

Decided on: Mar-06-1962

G. Mehrotra, C.J.1. The facts leading up to the present petition are that on receipt of information to the effect that huge quantities of betelnuts has been illicitly imported into India front Pakistan, the Preventive Officer of Silchar Divisional and Circle Office conducted a search at the godown situate at the eastern side of the Manager's Bungalow of the petitioner Prayagdas Tushnial's Chandypore Tea Estate on the 3rd April 1960. The search warrant was issued by the District Magistrate, Cachar to 'bait effect. On search the officer recovered 28,006 lbs, (net weight) of Tatti betelnuts and ill old gunny bags. The Manager of the Chandipur Tea Estate was thereafter interrogated and he said that the betelniuts in question belonged to his brother Shri Prayag Das Tushnial. Sri Prayag Das Tushnial was then interrogated and he ad-mitted that the betelnuts belonged to him. His case is that he purchased huge quantity of betelnuts from different local markets during the period from 26th Octob...


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