Guwahati Court May 1965 Judgments
A.S. Khongphai Vs. Stanley D.D. Nichols Roy and anr.
Court: Guwahati
Decided on: May-26-1965
S.K. Dutta, J.1. This appeal arises out of an Election Petition which has been dismissed by the District Judge, Lower Assam Districts, Gauhati constituting an Election Tribunal. The Petitioner's case is as follows:That except the seat from Shillong, all other seats in the Assam Legislative Assembly from the Autonomous District of the United Khasi and Jaintia Hills, including the seat from Cherrapunji (L.A. 24) constituency are reserved for the members of the Tribes of the said Autonomous District. Cherrapunji (L.A. 24) constituency was called upon to elect a member to the aforesaid Assembly to fill up a casual vacancy caused by the resignation of the sitting member. The Returning Officer of the said constituency by a public notification, dated the 23rd March, 1963 invited nominations of candidates for the said election. In pursuance of the said notification, respondent No. 1 Shri Stanley D.D. Nichols Roy filed nomination papers for the aforesaid seat declaring himself to be a Khasi, ...
Tag this Judgment!Tejendra Nama Vs. the Tripura Administration
Court: Guwahati
Decided on: May-14-1965
Rajvi Roop Singh, J.C.1. This is a revision application by Tejendra Natna against the order of learned Sessions. Judge, Tripura, dismissing his appeal and thereby maintaining his conviction and sentence of offences punishable under Section 9 of the Indian Opium Act and Section 224, I. P. C.2. The prosecution story, put in brief compass, was that on 5-1-60 at about 5-30 a. m. on the basis of a previous information P. W. 1 Manoj Kanti Dutta, Sub-Inspector of Excise, Agartala, Sadar accompanied by 12 persons including some members of the staff, went to raid the house of the accused Tejendra Nama for the recovery of contraband opium. The raiding party waited on the road and P. W. 2 Nani Gopal Del, Nath, the informer called the accused. The accused came out on the road which was to the eastern side of his house. The Excise Sub-Inspector apprehended the accused and searched his body. He recovered from his person a tin containing contraband opium which on weighing was found to be 30 tolas. ...
Tag this Judgment!Rameshwarlal Sanwarmal Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: May-10-1965
Mehrotra, C.J. 1. The following questions of law have been referred to us under Section 66(1) of the Indian Income-tax Act, 1922 (hereinafter called ' the Act '), for opinion : ' (1) Whether, on the facts and in the circumstances of the case, and upon a true interpretation of the provisions of the second proviso to Section 34(3), the assessment for the year 1955-56 on the applicant Hindu undivided family made on February 6, 1961, pursuant to an order under Section 27 cancelling the assessment of Sri S. M. Saharia, as an individual, was barred by limitation ? (2) Whether, on the facts and in the circumstances of the case, and on a true interpretation of the terms of Section 2(6A)(e) of the Income-tax Act, 1922, the Tribunal was right in holding that the amounts of Rs. 2,21,702 (gross) and Rs. 3,43,505 (net) were taxable as dividends in the hands of the applicant Hindu undivided family for the assessment years 1955-56 and 1956-57, respectively, when the shares were registered in the na...
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