Guwahati Court June 1972 Judgments
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Sashi Prasad Baruah Vs. Agricultural Income-tax Officer and ors.
Court: Guwahati
Decided on: Jun-26-1972
Goswami, C.J. 1. The petitioner is the managing director of Thengalbari Tea Estate (Private) Ltd. with its head office at Na-ali, Jorhat. The company carries on business in tea and owns and possesses several tea gardens in the State of Assam including the Thengalbari Tea Estate. The Agricultural Income-tax Officer, Shillong (respondent No. 1), by an order dated June 30, 1962, determined the income of the petitioner from cultivation, manufacture and sale of tea of Thengalbari Tea Estate at Rs. 3 00 000 for the assessment year 1957-58, and assessed the petitioner to pay the agricultural income-tax of Rs. 1,01,605 for the year. The petitioner states that no notice under Section 19(2) of the Assam Agricultural Income-tax Act, 1939, hereinafter called ' the Act ', was served upon him prior to the order of assessment. As the tax demand has not been complied with by the petitioner, the respondent No. 1 issued certificate for recovery of the tax and a Bakijai proceeding was started against ...
Assam Cane Suppliers Vs. Income-tax Officer, a Ward, Dibrugarh.
Court: Guwahati
Decided on: Jun-22-1972
GOSWAMU C.J. - This application under article 226 of the Constitution is directed against a notice under section 148 of the Income-tax Act, 1961, issued by the Income-tax Officer, "A" Ward, Dibrugarh, on 17/18th October, 1961, and two other subsequent notices of 19th/23rd November, 1966, following that.The petitioner is a partnership firm. It submitted a return for incometax for the assessment year 1959-60 and an order of assessment was passed by the Income-tax Officer on 23rd December, 1959, under section 23(3) of the Income-tax Act. Its application for registration for that year was alos refused. The assessment order was subsequently rectified on 10th March, 1960, and the total income was determined at Rs. 58,530 in place of the earlier figure of Rs. 57,515. The petitioner preferred an appeal to the Appellate Assistant Commissioner, who allowed the same on 24th September, 1962, and directed the Income-tax officer to give the petitioner benefit of registration for the asses...
Assam Cane Suppliers Vs. Income-tax Officer, 'A' Ward
Court: Guwahati
Decided on: Jun-22-1972
Goswami, C.J. 1. This application under Article 226 of the Constitution is directed against a notice under Section 148 of the Income-tax Act, 1961, issued by the Income-tax Officer, 'A' Ward, Dibrugarh, on 17/18th October, 1961, and two other subsequent notices of 19th/23rd November, 1966, following that. 2. The petitioner is a partnership firm. It submitted a return for income-tax for the assessment year 1959-60 and an order of assessment was passed by the Income-tax Officer on 23rd December, 1959, under Section 23(3) of the Income-tax Act. Its application for registration for that year was also refused. The assessment order was subsequently rectified on 10th March, I960, and the total income was determined at Rs. 58,530 in place of the earlier figure of Rs. 57,515. The petitioner preferred an appeal to the Appellate Assistant Commissioner, who allowed the same on 24th September, 1962, and directed the Income-tax Officer to give the petitioner the benefit of registration for the as...
Sikaria Sons and Company and anr. Vs. Superintendent of Taxes and ors.
Court: Guwahati
Decided on: Jun-22-1972
P.K. Goswami, C.J.1. This judgment will govern the four Civil Rules Nos. 214, 215, 216 and 217 of 1968. The facts of C.R. No. 214 alone may be noted.2. The petitioner No. 1 (briefly petitioner) is a registered firm under the Indian Partnership Act and runs a roller flour mill at Gauhati and the petitioner No. 2, one of the partners, manages the affairs of the firm. The Government supplies to the petitioner wheat in gunny bags and it has to mill the same in its mills and sell the wheat products to the allottees at a fixed price in the original gunny bags and the petitioner does not charge any price for the bags. The petitioner filed a return of its turnover of this business for the period ending 30th September, 1965. The Superintendent of Taxes, Gauhati, made an order of assessment on 6th July, 1967 and the taxable turnover was assessed at Rs. 11,429. The Superintendent of Taxes on 11th November, 1967, issued a notice to the petitioner under Section 19-A of the Assam Sales Tax Act, 194...
Mvi. Ahmadur Rahman and ors. Vs. Registrar of Companies
Court: Guwahati
Decided on: Jun-09-1972
M.C. Pathak, J. 1. These two appeals are directed against the order dated July 27, 1971, passed by the learned single judge in Company Petition No. 6 of 1970.2. The Registrar of Companies, Assam, Tripura, Manipur and Nagaland, filed a petition in the High Court under sections 433 and 439 of the Companies Act, 1956, for winding up of the appellant-company, the East Bengal Hindu-Moslem Planters Ltd., on the ground that the financial position of the company, as revealed from the balance-sheet, showed a deficit of Rs. 10,83,68-43 and the company was, therefore, unable to pay its debts. The petition was registered and numbered as Company Petition No. 6 of 1970. On April 20, 1970, notice was issued to the company by court's order and it appeared through Mr. B. S. Guha, the learned counsel. The case was adjourned on several dates at the instance of the learned counsel for the company. On July 27, 1971, the following order was passed by the learned single judge :' The learned Government Advoc...
irengbam Nabakumar Singh Vs. the Government of Manipur
Court: Guwahati
Decided on: Jun-05-1972
B.N. Sarma, J.1. This is an application under Sections 435/561-A read with Section 397 of the Code of Criminal Procedure, for an order directing that the sentences imposed upon the petitioner in five cases be made to run concurrently.2. The petitioner, who was the Pay Naik of 'D' Coy. 1st Bn. Manipur Rifles, was tried and convicted in five separate cases, viz., F.I.R. Case Nos. 418(A) (8) 1967-IPS., 418(B)(8} 1967-IPS., 418(C) (8) 1967-IPS., 418(D) (8) 1967-IPS., and 418(E) (8) 1967-IPS., under Sections 420 and 465 I.P.C. He was sentenced to rigorous imprisonment for one year and also to pay a fine of Rs. 100/- in default to rigorous imprisonment for one month under Section 420 I.P.C. and to rigorous imprisonment for six months under Section 465 I. P. C. the sentences to run concurrently.3. The case against him was that he destroyed five postal savings bank pass books as well as the savings account files and registers relating to five employees of the Battalion after drawal of approxi...
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