Guwahati Court March 1965 Judgments
Tolaram Daga Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Mar-30-1965
C. S. NAYUDU J. - The question referred to us in this income-tax reference is :"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. 10,719 standing in the name of the wife of the assessee as a deposit including interest in the books of accounts of the firm, Messrs. Motilal Inderchand, of which the assessee is a partner, represented the undisclosed income of the assessee for the assessment year 1958-59 ?"This reference was made in obedience to the requisition of this High Court dated 15th January, 1964, in Civil Rule No. 10 (M)/63 in the matter of Tolaram Daga v. Commissioner of Income-tax, Assam, Nagaland, Manipur and Tripura.The facts out of which this reference has arisen, as disclosed from the statement of the case submitted by the Tribunal, are briefly as follows :The reference in question relates to the income-tax assessment for 1958-59, the relevant accounting year being the year ending on A...
Tag this Judgment!Shri Adinath Chakraborty Vs. the State
Court: Guwahati
Decided on: Mar-15-1965
Rajvi Roop Singh, J.C.1. This is an appeal by one Adinath Chakraborty, aged 22 years, who has been convicted by the learned Additional Sessions Judge of Tripura under Section 302 I. P. C., for the murder of a 4 years old boy Ratau and sentenced to life imprisonment2. The facts giving rise to this incident may be briefly stated as follows:Shri Madhusudhan Saha who is a small shop-keeper at the Math Choumohani lived with his wife, 3 sons, 2 daughters and his mother-in-law at Champamura. The accused Adinath Chakraborty was a private tutor for his two sons at Champamura. He did not get any salary for two months and used to take his meals. But thereafter, he did not take his meals and got Rs. 18 per month. The accused Adinath Chakraborty was metamorphosed well into the family of Madhusudhan Saha and the little boy Ratan who is dead had a great liking for the tutor. The deceased Ratan usually did not go in anybody's lap except that of his father, mother and the accused. He also refused to ...
Tag this Judgment!Chandypore Tea Estate Vs. Commissioner of Taxes, Assam.
Court: Guwahati
Decided on: Mar-09-1965
C. S. NAYUDU J. - This reference is by the Assam Board of Revenue, hereinafter referred to as the "Board", under section 28(2) of the Assam Agricultural Income-tax Act, 1939, hereinafter called the "Act", for the decision of this court on the following questions of law :"(1) Whether, for the purpose of the Assam Agricultural Income-tax Act, 1939, the partnership firm of Chandypore Tea Estate is a separate assessable entity apart from the individual partners who constitution the firm ?(2) Whether, from the facts and circumstances of the case, the provisions of section 13 of the Assam Agricultural Income-tax Act, 1939, are applicable to the Chandypore Tea Estate ?"This reference was apparently made at the instance of the Chandypore Tea Estate, hereinafter referred to as the "petitioner-firm". The reference has relation to the assessment of the petitioner-firm to the agricultural income-tax for the assessment year 1956-57 and 1957-58. The petitione...
Tag this Judgment!Raja B. N. Bhup Vs. Commissioner of Income-tax, Assam.
Court: Guwahati
Decided on: Mar-08-1965
NAYUDU J. - The single point that arises for determination, which is common to all the reference applications, is whether ad interim compensation paid to the petitioner under section 20(2) of the Assam State Acquisition of Zamindaris Act, 1951, can be regarded as income receipt for purposes of income-tax or whether it is in the nature of capital receipt.It is not disputed that if the latter is the case, the amount is not assessable to income-tax. In order to determine this question, relevant provisions of the Assam State Acquisition of Zamindaris Act, 1951, hereinafter referred to as the Act, have to be noticed. Section 3 of the Act provides for notification declaring that the estate or zamindari in question stands transferred to and vested in the State free from all encumbrances. Thereafter, several steps are indicated in the Act for the purpose of determining the net income and the preparation of the compensation statement indicating the amount that is finally payable to the petitio...
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