Guwahati Court February 1964 Judgments
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Jwala Prasad Agarwala Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Feb-21-1964
MEHROTRA C.J. - The following questions of law have been referred to this court for opinion under section 66(2) of the Indian Income-tax Act, 1922, by the Income-tax Appellate Tribunal, Calcutta Bench "A :"(i) Whether, under the facts and circumstances of the case, the share income of the minor son from the three firms is liable to be included in the assessment of the father under section 16(3)(a)(iv)?(ii) Whether, in view of the fact that there was no contribution of any sum in the Galla and Calcutta firms by the minor son out of the gift money from the father, the share income from these two firms was liable to be included in the assessment of the father under section è16(3)(a)(iv)?"The assessment year is 1959-60, the corresponding previous years being 2014-15 R.J. Year, 2014-15 Dewali year and 2015 Ram Navami. The assessee, Jwalaprasad Agarwala, was partners in Messrs. Onkarmal Jwalaprasad. As disclosed in the books of account he divided the balance of his cap...
The State of Assam Vs. Ram Gopal Agarwalla and anr.
Court: Guwahati
Decided on: Feb-20-1964
S.K. Dutta, J.1.This is an appeal against acquittal. The prosecution case is that on 17.12.56 at about 4 or 5 P.M. accused Pannalal Agarwalla and his son Ram Gopal Agarwalla together with two or four other persons committed theft of a truck being truck No. ASJ1901 belonging to the complainant Nathuram Darjee from the garage in his residence in the Moran market area. Natnuram's uncle P.W. Jesraj Darjee who was standing by the side of the vehicle protested, but he was pushed away and threatened. The truck was driven away by accused Ram gopal Agarwalla. Nathuram was not at home at that time, but was in the Moran market. When he was coming back he saw Ram gopal on the way driving his vehicle. On reaching Home, he learnt from Jesraj that the vehicle was taken away by the accused forcibly. Thereafter at about 7-30 P.M. he lodged a First Information Report at the Moranhat Police Station, which was at a distance of less than a furlong from his house. The Police after investigation submitted c...
U. Bithiang Malngiang and ors. Vs. the State of Assam
Court: Guwahati
Decided on: Feb-20-1964
G. Mehrotra, C.J.1. This is a petition under Rule 6 of the Assam High Court (Jurisdiction over District Council court) Order, 1954 by five persona who have been convicted by the judicial Officer, District Council Court, United KhasiJaintia Hills, Shillong under Section 342, Indian Penal Code and sentenced to pay a fine of Rs. 100/- each in default six months rigorous imprisonment.2. The facts alleged against the petitioners are that on the evening of the 6th August, 1960 while P. W. 2 U Kynthok was making an announce merit in the village WahKhen at the instance of P. W. 9 U Shiap Sirdar that there was no epidemic at Laltlyng Kot and that the villagers could attend. the Bazar there, he and his two companions P. W. C U Danlal and P. W. 7 U Kain who accompanied him as well as P. W. 3 U Ngiah were arrested, tied and taken to Smit by the 15th accused and kept in the Siem's hajat and on the following day were released on bail by the Siena of Khyrim, The defence case is that the four person...
Amar Krishna Saha Vs. Bipra Charan Dey and anr.
Court: Guwahati
Decided on: Feb-10-1964
Rajvi Roop Singh, J.C.1. This is a reference made by the learned Sessions Judge of Tripura under Section 438, Cr.P.C. recommending that the order of the learned Magistrate dated 5.9.1962 is illegal, without Jurisdiction and has occasioned failure of Justice and, as such, should be set aside.2. The facts giving rise to the order of the learned Magistrate are that on 27.7.62, the opposite parties named Bipra Charan Dey and Chinta Haran Dey representing themselves as first party flied an application before the S.D.M., Agartala, naming petitioners Amar Krishna Saha and 3 other persons Prafulla Kr. Ghosh, Rabindra Chandra Ghosh and Bepin Chandra Nama as second party stating that the second party had put a fencing to the north of a 'Gopat' along which the first party and other members of the public of the village used to pass with ploughs, cattle etc., from time immemorial. In the said petition the first party further stated that by reason of the second party putting the fencing the first p...
Pradip Kumar Das Vs. the State and ors.
Court: Guwahati
Decided on: Feb-04-1964
C.S. Nayudu, J.1. This is an application for the issue of a writ in exercise of the inherent jurisdiction of this Court under Section 561A of the Code of Criminal Procedure directing expunction of certain remarks made by the Magistrate, First Class, Barpeta, in his judgment in G. R. Case No. 462 of 1961 on 16-6-62.2. The portions in the judgment to which exception has been taken are set out in paragraph 10 of the petition, through which we have been very carefully taken. These portions merely contain the remarks of the Magistrate while assessing the weight and value to be attached to the evidence of one Pradip Kumar Das who figured as a prosecution witness in the case before the learned Magistrate. Apparently, the learned Magistrate was satisfied that the witness was not telling the truth and that he had also admitted to have misappropriated the funds of the Government sanctioned for the library and children's park, although he claimed in his evidence that the writing was extorted fro...
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