Guwahati Court November 1976 Judgments
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Shyam Sundar Tea Co. (Pvt.) Ltd. Vs. Agricultural Income-tax Officer, ...
Court: Guwahati
Decided on: Nov-22-1976
PATHAK C.J. - By this application under article 226 and/or article 227 of the constitution of India the petitioner has prayed for a writ of certiorari quashing the assessment order dated August 3, 1967, under the Assam Agricultural Income-tax Act, 1939, notice of demand dated August 3, 1967, Certificate dated April 6, 1971, and the Bakijai proceedings in Bakijai case No. DRBJ-13/19/70-71 before the Bakijai Officer, Dibrugarh.The petitioner is a company registered under the Companies Act and it possesses a tea estate known as Nilmoni Tea Estate in the district of Dibrugarh. In the said tea estate, tea is manufactured for sale in places within the state of Assam as well as in places outside the State of Assam. The petitioner is regularly assessed to income-tax under the Income-tax Act and also to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939, hereinafter referred to as "the Act".For the assessment year 1960-61, the assessee-petitioner submitted a re...
Shyam Sundar Tea Co. (Pvt.) Ltd. Vs. Agricultural Income-tax Officer a ...
Court: Guwahati
Decided on: Nov-22-1976
Pathak C.J. 1. By this application under, Article 226 and/or Article 227 of the Constitution of India the petitioner has prayed for a writ of certiorari quashing the assessment order dated August 3, 1967, under the Assam Agricultural Income-tax Act, 1939, notice of demand dated August 3, 1967, Certificate dated April 6, 1971, and the Bakijai proceedings in Bakijai case No. DRBJ-13/19/70-71 before the Bakijai Officer, Dibrugarh.2. The petitioner is a company registered under the Companies Act and it possesses a tea estate known as Nilmoni Tea Estate in the district of Dibrugarh. In the said tea estate, tea is manufactured for sale in places within the State of Assam as well as in places outside the State of Assam. The petitioner is regularly assessed to income-tax under the Income-tax Act and also to agricultural income-tax under the Assam Agricultural Income-tax Act, 1939, hereinafter referred to as 'the Act'.3. For the assessment year 1960-61, the assessee-petitioner submitted aretur...
Muhib Ali Vs. Basan Ali and ors.
Court: Guwahati
Decided on: Nov-10-1976
K. Lahiri, J.1. This is an appeal directed against an order of acquittal passed on 8-5-1972 by Magistrate First Class at Karimganj in C.R. Case No. 2047, The incident happened as far back as on 4-12-1967 ten long years have rolled since. Delay of the nature, it seems to us, has come to stay in the administrative and forensic processes of oat land. This is by the way.2. The Appellants excepting Basan AH were put upon their trial to meet two charges, namely, (1) under Section 325 I.P.C. for causing simple hurt to P.W. 1 Muhib Ali, Sukkur and Siffat; and (2) under Section 379 I.P.C. for theft of fry from a tank belonging to the complainant. The Appellant Basan Ali was charged under Section 379 I.P.C. and also under Section 326 I.P.C. for causing grievous hurt to P.W. 4 Must. Martubi.3. The prosecution story in short is that the complainant Muhib Ali (P.W. 1) was in possession of a tank and he exercised his right of possession over the tank; on the 4th day of December 1967, the appellant ...
Commissioner of Income-tax Vs. Madhab Ram Bora
Court: Guwahati
Decided on: Nov-05-1976
Pathak, C.J. 1. In this reference the following question of law has been referred to, this court by the Income-tax Appellate Tribunal, Gauhati Bench, under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as ' the Act ' : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty levied under Section 271(1)(c) of the Income-tax Act, 1961 '2. The facts of the case appearing from the statement of the case may be briefly stated as follows. The assessee is a contractor whose income has been estimated in the past by applying a rate of net profit. No regular accounts have been maintained by the assessee but the details of receipts from the various contract works were being submitted before the department for assessment. The relevant assessment year is 1964-65. In this assessment year the assessee filed a return showing his income at Rs. 13,310. He was, however, assessed at an income of Rs. 67,011. The income that ha...
P. K. Syam Vs. State of Assam and Others.
Court: Guwahati
Decided on: Nov-05-1976
PATHAK C.J. - By this application under article 226 of the Constitution of India the petitioner has challenged the orders of assessment dated May 27, 1971, passed by the Agricultural Income-tax Officer, Assam, Gauhati, under section 20(4) of the Assam Agricultural Income-tax Act, 1939, for the assessment years 1959-60, 1960-61 and 1961-62, and the demand notices issued and the recovery proceedings started in pursuance thereof.The petitioner is the executor of teh estate comprising Tonganagaon Tea Estate in the district of Dibrugarh and Bhubrighat Tea Estate in the district of Cachar left by late P. C. Syam.It is common case that the petitioner is liable to pay agricultural income-tax in accordance with law. The petitioner did not file return in accordance with law, and, accordingly, the taxing authority had no other alternative but to pass best judgment assessment as provided under sub-section (4) of section 20 of the Assam Agricultural Income-tax Act, hereinafter referred to as "...
P.K. Syam Vs. State of Assam and ors.
Court: Guwahati
Decided on: Nov-05-1976
Pathak, C.J.1. By this application under Article 226 of the Constitution of India the petitioner has challenged the orders of assessment dated May 27, 1971, passed by the Agricultural Income-tax Officer, Assam, Gauhati, under Section 20(4) of the Assam Agricultural Income-tax Act, 1939, for the assessment years 1959-60, 1960-61 and 1961-62, and the demand notices issued and the recovery proceedings started in pursuance thereof. 2. The petitioner is the executor of the estate comprising Tonganagaon Tea Estate in the district of Dibrugarh and Bhubrighat Tea Estate in the district of Cachar left by late P.C. Syam. 3. It is common case that the petitioner is liable to pay agricultural income-tax in accordance with law. The petitioner did not file return in accordance with law, and, accordingly, the taxing authority had no other alternative but to pass best judgment assessment as provided under subsection (4) of Section 20 of the Assam Agricultural Income-tax Act, hereinafter referred to ...
Paresh Chandra Kar and ors. Vs. the Bakijai Officer and ors.
Court: Guwahati
Decided on: Nov-04-1976
M.C. Pathak, C.J.1. By this application under Articles 226 and 227 of the Constitution of India, the three petitioners have challenged the order dated 17th December, 1971, passed by the Bakijai Officer, Dhubri, in the Bakijai Case No. 66(T) of 1971-72 as well as the proceedings in the said Bakijai case.2. The petitioners are Paresh Chandra Kar, Suresh Chandra Kar and Smt. Maya Rani Kar. Their case is that there was a partnership firm under the name and style of Kar Brothers constituted some time in 1946, which consisted of the following partners:(1) Suresh Chandra Kar, (3) Naresh Chandra Kar and(2) Paresh Chandra Kar, (4) Ramendra Narayan Kar.3. This partnership firm carried on business and it was registered under Section 5 as a dealer under the Assam Finance (Sales Tax) Act, 1956, hereinafter referred to as the 'Act' on 14th April, 1964. Suresh Chandra Kar and Paresh Chandra Kar retired from the firm Kar Brothers and intimated this fact to the Superintendent of Taxes, Dhubri, on 18t...
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