Guwahati Court March 1963 Judgments

Senairam Doongarmal Agency (P.) Ltd. and Others Vs. K.E. Johnson and O ...

Court: Guwahati

NAYUDU J.- These civil rules have been heard together as they involve a common question of constitutional law, namely, whether section 37(2) of the Indian Income-tax Act è(Act XI of 1922), infringes the fundamental rights guaranteed by the Constitution of India in articles 14 and 19(r)(f) and (g) thereof.Before this question is taken up for consideration, it would be useful and necessary that the facts alleged in the petitions are briefly set out.In Civil Rule 195 of 1962, the petitioner is one Senairam Doongarmall Agency (Private) Ltd., a company incorporated under the Companies Act and having its registered office at Tinsukia, in the Lakhimpur district, of the State of Assam. Shri K.E.Johnson, the Commissioner of Income-tax, Assam, Tripura and Manipur, is impleaded as the first respondent, apparently in his personal capacity. The second respondent is the Commissioner of Income-tax, Assam, Tripura and Manipur, having his office at Shillong, the headquarters of the State of Ass...