Guwahati Court August 1966 Judgments
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Dayaram Phukan and anr. Vs. State
Court: Guwahati
Decided on: Aug-11-1966
C.S. Nayudu, J.1. These two appeals are connected, in that they relate to the same transaction on which the prosecution relied to prove the charges against the appellant, herein- after referred .to as the accused. The appellant in Criminal Appeal 64 of 1964 is one Dayaram Phukan, who is an Assistant Inspector of Excise. He was charged with abetting accused Santi Ram Nath, Inspector of Excise, a publics servant, in the commission of an offence punishable under Section 161 of the Indian Penal Code read with Section 5(2) of the Prevention of Corruption Act, 1947 as amended in 1958. Santi Ram Nath was also an accused in the case of Dayaram Phukan, appellant in Criminal Appeal No. 64 of 1964, both the persons having been tried together. The accused in Criminal Appeal No. 67 of 1964 is one Ramesh Chandra Deb and he was charged with abetting the public servant Santi Ram Nath, Inspector of Excise, in the commission of an offence punishable under Section 181, Indian Penal Code, thereby commit...
Jalannagar South Estate Ltd. and Others Vs. Commissioner of Taxes, Ass ...
Court: Guwahati
Decided on: Aug-08-1966
NAYUDU J. - These three references have been made by the Assam Board of Revenue and the following questions, which are common to all the three references, have been referred to us for our opinion :"(1) Whether, on the facts and in the circumstances of the case, the Board was competent in the course of appeals preferred by the assessee to question the finding of the Assistant Commissioner of Taxes to the effect that the amounts donated to Jalan Charity Trust were amounts actually spent for charitable purposes within the meaning for the Assam Agricultural Income-tax Ac ?(2) Whether, on the facts and in the circumstances of the case, the Board was justified in holding that only 60 per cent. of the amounts actually spent by the assessee for charitable purposes from the agricultural income was admissible as deduction under rule 2(2) of the Rules framed under the Assam Agricultural Income-tax Ac ?"Before we answer these questions, it will be useful to refer briefly to the facts of...
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