Guwahati Court March 1973 Judgments
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Golak Nath Vs. Bapiram Bora
Court: Guwahati
Decided on: Mar-06-1973
P.K. Goswami, C.J.1. This reference is by the learned Sessions Judge, U. A. D., at Jorhat recommending quashing of an order of conviction under Section 323, Indian Penal Code passed by the learned Judicial Magistrate, First Class Colaghat.2. The facts briefly are that on 12-6-1969 the complainant went to the accused, who was a Clerk in the Post Office, in connection with some entries in the pass book. There some altercation took place and the complainant, who happens to be the President of the Goan Panchayat, felt nettled and humiliated by the conduct of the accused who wanted him to clear out of the office by abusing him. On the next day when he was at a certain place near the Badulipara petrol pump the accused assaulted him in presence of witnesses. He, therefore, brought a complaint before the Magistrate on 27-6-1969 and the Magistrate after making a preliminary enquiry under Section 202, Criminal P. C. summoned the accused under Section 323, Indian Penal Code. In course of the hea...
Nagarmal Bawri and anr. Vs. Income-tax Appellate Tribunal, Gauhati Ben ...
Court: Guwahati
Decided on: Mar-05-1973
Goswami, C.J. 1. This order will govern both the Civil Rules as an identical question is raised in both the matters.2. The Additional Commissioner of Income-tax, Assam, Nagaland, Meghalaya, Manipur and Tripura (briefly 'the Addl. Commissioner') filed an application under Section 256(1) of the Income-tax Act, 1961 (briefly 'the Act'), before the Income-tax Appellate Tribunal, Gauhati Bench (briefly 'the Tribunal'), praying that certain questions raised in the application arising out of the order of the Tribunal dated 10th April, 1972, in two connected income-tax appeals be referred to the High Court for decision. When the application came up for hearing a preliminary objection was raised by the assessee with regard to the competency of the Additional Commissioner of Income-tax to file the application under Section 256(1). The Tribunal heard both parties and overruled the preliminary objection. Hence this writ application.3. Mr. T.P. Mukherjee, the learned counsel for the petitioners, r...
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