Guwahati Court January 1976 Judgments
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K.C. Trunk and Bucket Factory Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jan-23-1976
Baharul Islam, J. 1. The following two questions have been referred to us for our opinion by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati: '(i) Whether, on the facts and in the circumstances of the case, and on a proper construction of the deed of partnership dated May 25, 1959, the Tribunal was justified in holding that the assessee-firm was not entitled to continuation of registration under Section 184(7) of the Income-tax Act, 1961, for the assessment year 1965-66 ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that continuation of registration could not be allowed for a part of the year, i.e., till the death of the deceased partner ?' The relevant facts may be briefly stated: The assessee, M/s. K. C. Trunk & Bucket Factory, Gauhati, was a firm, registered under the Indian Partnership Act. The partnership deed dated May 25, 1959, shows that the firm had three partners, Kisturchand Siotia, Bhairulal Siotia, and Mahab...
Ajit Kumar Sannah Vs. the State of Assam and ors.
Court: Guwahati
Decided on: Jan-07-1976
Baharul Islam, J.1. This is an application under Section 482 of the Code of Criminal Procedure, 1973. The material facts briefly are these: The petitioner is the Ex-president of the Assam College Teachers' Association, President of the Assam Political Science Association and is the Professor and Head of the Department of Political Science of the Handique Girls' College, Gauhati, He is also a prominent member of the Socialist Party, Assam.2. There was some sort of turmoil with regard to the holding of the Pre-University Examinations of the Gauhati and the Dibrugarh Universities in June, 1975, and in that connection, it is stated by the petitioner, on the morning of 11-6-1975 the police indiscriminately arrested hundreds of students. The Principal of the Arya Vidya Pith College, Gauhati, lodged a first information report on 12-6-1975 at 6-30 p. m. at Bharalumukh Police Out Post that 'some miscreants entered into the campus and assaulted Vice-Principal of the College, Sri B. Bhuyan, and...
Kurpan Ali and ors. Vs. Sriram Chandra Talukdar
Court: Guwahati
Decided on: Jan-02-1976
M.C. Pathak, C.J.1. This revision petition arises out of a proceeding under Section 145 of the Code of Criminal Procedure.2. The first party, opposite party, namely Sreeram Chandra Talukdar, Secretary of the Bohori Gaon Samuhia Krishi Samabai Samity, a registered Cooperative Society, filed a petition under Section 145, Criminal Procedure Code on 3-5-1971 alleging that the second party-petitioners created disturbance in the possession of the first party over the land in dispute. The application was sent by the Magistrate to the Police for enquiry and report and the Police submitted a report dated 21-5-1971. The Magistrate considered the Police report and being satisfied that there was likelihood of of breach of the peace with respect to the possession of the land in dispute he drew up a proceeding under Section 145, Criminal Procedure Code by passing a prelinary order on 31-5-1971. Accordingly notices were issued on both the parties requiring them to file written statement, affidavits...
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