Guwahati Court February 1968 Judgments
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Commissioner of Income-tax Vs. Kedarmall Keshardeo
Court: Guwahati
Decided on: Feb-20-1968
Goswami, J.1. The following questions of law are referred to us under Section 66(1) of the Income-tax Act, 1922, by the Income-tax Appellate Tribunal, 'A' Bench, Calcutta : ' (i) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the partnership deed dated February 25, 1953, the Tribunal was justified in law in holding :(a) that Smt. Tribeni Debi was a partner in a representative capacity;(b) that the minor, Sri Gobindratn Bajaj, was not made a full-fledged partner who had been made liable for losses also;(c) that Smt. Tribeni Debi was not a partner in a dual capacity and as such the deed of partnership was not invalid;(d) that Smt. Tribeni Debi and her minor son, Sri Gobindram Bajaj, had not been made partners jointly and that their individual shares were not required to be specified ?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee-firm constituted under the dee...
Maud Tea and Seed Company Ltd. Vs. Agricultural Income-tax Officer and ...
Court: Guwahati
Decided on: Feb-09-1968
Sanjeeva Row Nayudu, C.J.1. In all these Civil Rules, the petitioners are the Maud Tea & Seed Company Ltd., Calcutta, and its director. In the petitioners' tea garden, tea bushes are grown and maintained and tea leaves are plucked from them and then carried to the factory maintained by the petitioners' estate for the purpose of being put through a manufacturing process, at the end of which the tea fit for marketing is produced. The income derived by the sale of the manufactured tea, therefore, comprises partly of the income derived from the agricultural produce and partly by the manufacturing process through which the tea leaves are put to until they reach the final shape and sold as tea in the market. The petitioners were charged to income-tax on the forty per cent. of the income and to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939 (Act IX of 1939) (hereinafter referred to as 'the Assam Act'), in respect of the balance of income of sixty per cent. under R...
Kongkham Chandra Mani Singh Vs. Kongkham Sangai Singh and ors.
Court: Guwahati
Decided on: Feb-07-1968
C. Jagannadhacharyulu, J.C.1. This is a reference made by the Sessions Judge, Manipur, under Section 438 Cr.P.C. in Criminal Revision Case No. 91 of 1965 on his file to set aside the order of the S.D.M., Bishenpur in N.F.I.R. Case No. 22 of 1965 on the file of the S.D.M. dropping the proceeding under Section 107, Cr.P.C. and directing the return of seized paddy etc. to the respondents.2. The petitioner filed a complaint before the Police against the respondents for drawing up proceedings under Section 107, Cr.P.C. on the allegation that the disputed land was delivered to him by the Court of First Subordinate Judge on 18-8-1965 in Execution Case No. 3 of 1959 on its file, that ever since the date of the delivery the petitioner and his men had been in continuous possession and enjoyment of the disputed land and that when the harvesting of the standing crops was begun, the respondents threatened the petitioner and his men with dangerous weapons and caused apprehension of breach of the pe...
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