Guwahati Court January 1973 Judgments
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Rangalang G.S. and anr. Vs. Debardao Langthasa and ors.
Court: Guwahati
Decided on: Jan-25-1973
Goswami, C.J.1. On 1-2-1971 Debardao Langthasa G. B. representing' the villagers of Yah village made a complaint against Rangalang and 11' others-as well as some others whose names were not known to him, residing In Chotoni-englo village, alleging that there was apprehension of breach of peace on account of the latter's trespassing into their village disregarding the recognised boundaries between the two villages. Paragraph 2 of this petition discloses the following' fact; 'That, there is distinct boundary between vour petitioner's village and that of the accused persons as fixed in the vear 1948 by the order of the S. D. O. N. C. Hills and since then agreed upon peacefully between both (sic) the villages.' On receipt, of this application, the District Magistrate. North Cachar Hiils. directed the police to enquire into the matter under Section 145 Criminal Procedure Code for the purpose of drawing up proceedings under that section. On receipt of the police report on 2-3-71. the Distri...
Assam Financial Corporation Vs. Commissioner of Wealth-tax and ors.
Court: Guwahati
Decided on: Jan-12-1973
Bindra, J. 1. The short though somewhat vexing question that falls for determination in this writ petition filed under Articles 226 and 227 of the Constitution of India by the Assam Financial Corporation, Shillong, hereinafter briefly referred to as the Corporation, is about the exact legal connotation of the expression 'individual' used in Section 3 of the Wealth-tax Act, 1957, hereinafter called 'the Act'. 2. The facts that have led to the making of the present petition can be briefly summarised. On January 23, 1968, the Wealth-tax Officer, Ward-A, Shillong, issued a notice under Section 17 of the Act communicating to the Corporation that the net wealth of the Corporation chargeable to tax for the assessment year 1959-60 had escaped assessment and requiring the Corporation to submit its return of wealth within 35 days of the receipt of the notice. That communication led to exchange of correspondence between the wealth-tax authorities and the officials of the Corporation wherein the ...
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