Guwahati Court November 1973 Judgments
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Union of India (Uoi) and anr. Vs. Silchar Electric Supply Co. Ltd.
Court: Guwahati
Decided on: Nov-30-1973
D.M. Sen, J.1. This is an appeal by defendant No. 1 Union of India and defendant No. 2 Collector of Customs and Central Excise, Shillong against the judgment and order of the learned District Judge, Silchar, affirming the judgment and decree of the learned Assistant District Judge, Silchar, decreeing the plaintiff's suit for a sum of Rs. 6,395.12 P. with costs.2. The plaintiff, namely Silchar Electric Supply Company Limited, had filed a suit against defendant Nos. 1 and 2 for recovery of a sum of Rs. 6,395.12 P. alleged to have been paid in excess as Central Excise duty for purchase of furnace oil from defendant No. 3, namely M/s. Burma Oil Company (India Trading) Limited was impleaded as a proforma defendant in the suit, but the plaintiff did not claim any relief against that defendant vide paragraph 8 of the plaint. Plaintiff's case is that it had been granted a license under the Central Excise Rules, 1944 (L. 6 No. l/SIL/DGVL/63), whereby he was entitled to purchase the oil in ques...
Ngunhulha Vs. Union Territory of Mizoram and ors.
Court: Guwahati
Decided on: Nov-16-1973
R.S. Bindra, J.1. By his order dated 28-3-67 Shri R. Natarajan, Deputy Commissioner, Mizo District, Mizoram, dismissed the writ petitioner Sri Ngunhulha when the latter was holding the post of headmaster of the Government Middle English School at Tawipui. The petitioner now challenges the validity and constitutional vires of that order.2. On 28th February, 1966, a widespread armed rebellion broke out in the Mizo District of Assam State. It was led by a political party called Mizo National Front (hereinafer called the Front). On 1st March, 1966, that party issued a proclamation styled 'Independence Bill' declaring the Mizo District to be a sovereign Independent Republic called Mizo ram and pledging to achieve that end by armed revolt. To meet the situation the Central Government issued a notification on 6th March, 1966, directing that Rule 32 of the Defence of India Rules, 1962, shall be applicable to the Mizo National Front. The Superintendent of Police, Delhi Special Branch, Mizo Hil...
Commissioner of Income-tax Vs. Chhaganlal Shankarlal
Court: Guwahati
Decided on: Nov-12-1973
M.C. Pathak, Actg. C.J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax. The question of law referred is : ' Whether, on the facts and circumstances of the present case, and on a proper construction of the Explanation in Section 271 introduced by the Finance Act, 1964, the levy of a penalty on the assesses under Section 271(1)(c) of the Income-tax Act, 1961, is justified '2. The assessee is a registered firm carrying on business in utensils and yarn. The case is with regard to assessment year 1964-65. In the assessment year 1964-65, the assessee filed a return showing an income of Rs. 25,925. The assessment, however, was completed on a total income of Rs. 42,546. Additions were made mainly to the yarn account and the utensils account. The Income-tax Officer was of the opinion that the gross profit rate in the utensils account was low and that there were defects in the account books. He estimated the profits at ...
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