Guwahati Court December 1976 Judgments

The State of Tripura Vs. Seshimohan Malakar and ors.

Court: Guwahati

S. Rangarajan, J.1. This is an appeal by the State of Tripura against the acquittal of all the four respondents of offences punishable Under Section 42 of the Indian Forest Act and of respondent No. 1 Sashimohan Malakar, Under Sections 353 and 323 of the I. P. C.2. The case of the prosecution Is briefly as follows :-- The 4 respondents were each of them found carrying certain logs of wood without a valid transit permit ; it was also stated that the logs had no required mark and that royalty had not been paid on them. According to P. W. 1 (Shri Asit Kumar Chakraborty, Beat Officer of Ananda Bazar Beat Office) when the accused persons, along with yet another, were sought to be apprehended they threw the wooden posts, caught hold of himself and others an averment which stands contradicted by the evidence of P. W. 4 (Hari Mohan Sarkar, Forester of Aicharang Bari Forest Beat Office) who merely said that on seeing the officers named above the said 4 persons left the logs and ran away. There...

Jatindra Nath Sarmah Vs. Income-tax Officer, Andquot;aandquot; Ward, D ...

Court: Guwahati

PATHAK C.J. - The facts of these two cases are identical or similar and the questions of law arising for determination are also incidental with the only difference that the assessment year involved in Civil Rule No. 101 of 1974 is 1964-65 and that in Civil Rule No. 102 of 1974 is 1965-66 and the parties are also the same. This judgment will, therefore, cover both these cases.By these two petitions the petitioner has prayed for a writ of certiorari quashing the assessment order dated February 7, 1970, passed by the Income-tax Officer, "A" Ward, Dibrugarh, for the assessment year 1964-65 and the notice dated 17/28-12-68 issued under section 148 of the Income-tax Act, 1961, as well as the assessment order dated nil passed by the Income-tax Officer, "A" Ward, Dibrugarh, for the assessment year 1965-66 and the notice dated 17/28-12-68 issued under section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act").The facts of these two cases briefl...

Jatindra Nath Sarmah Vs. Income-tax Officer, a Ward and anr.

Court: Guwahati

Pathak, C.J. 1. The facts of these two cases are identical or similar and the questions of law arising for determination are also identical with the only difference that the assessment year involved in Civil Rule No. 101 of 1974 is 1964-65 and that in Civil Rule No. 102 of 1974 is 1965-66 and the parties are also the same. This judgment will, therefore, cover both these cases. 2. By these two petitions the petitioner has prayed for a writ of certiorari quashing the assessment order dated February 7, 1970, passed by the Income-tax Officer, ' A ' Ward, Dibrugarh, for the assessment year 1964-65 and the notice dated 17/28-12-68 issued under Section 148 of the Income-tax Act, 1961, as well as the assessment order dated nil passed by the Income-tax Officer, ' A ' Ward, Dibrugarh, for the assessment year 1965-66 and the notice dated 17/28-12-68 issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '). 3. The facts of these two cases briefly are that two ...

Jatindra Nath Sarmah Vs. Income-tax Officer, a Ward, Dibrugarh, and An ...

Court: Guwahati

Reported in: [1978]113ITR898(Gauhati)

PATHAK C.J. - The facts of these two cases are identical or similar and the questions of law arising for determination are also incidental with the only difference that the assessment year involved in Civil Rule No. 101 of 1974 is 1964-65 and that in Civil Rule No. 102 of 1974 is 1965-66 and the parties are also the same. This judgment will, therefore, cover both these cases.By these two petitions the petitioner has prayed for a writ of certiorari quashing the assessment order dated February 7, 1970, passed by the Income-tax Officer, 'A' Ward, Dibrugarh, for the assessment year 1964-65 and the notice dated 17/28-12-68 issued under section 148 of the Income-tax Act, 1961, as well as the assessment order dated nil passed by the Income-tax Officer, 'A' Ward, Dibrugarh, for the assessment year 1965-66 and the notice dated 17/28-12-68 issued under section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').The facts of these two cases briefly are that two notices under se...

Tezpur Municipal Board Vs. Mohanlal Tibriwal and anr.

Court: Guwahati

B.N. Sarma, J.1. This is an appeal with special leave Under Section 417(3) of the Criminal P. C. against the order of the Magistrate First Class (J), Tezpur, dated 27-11-1970 passed in C. R. Case No. 1217 of 1969, acquitting the respondents Mohanlal Tibriwal and Jugal Kishore Tibriwal of the charge Under Section 16 read with Section 7(i) of the Prevention of Food Adulteration Act, 1954, hereinafter called the Act. The case was instituted upon a complaint filed by the Chairman of the Tezpur Municipal Board, the appellant herein. The relevant facts may be stated in brief as below : On 13-2-1969 Shri K. K. Ohoudhury, Urban Health Inspector, Tezpur, took samples of mustard oil from two tins in six bottles (in three bottles from each tin) from the premises of Shri Ganesh Das Oil and Rice Mills, Tezpur, in accordance with the relevant provisions of the Act and the Rules thereunder, on payment of the price thereof to respondent No. 1, Shri Mohanlal Tibriwal in presence of the respondent No. ...

Commissioner of Income-tax Vs. Ramniwas Karwa

Court: Guwahati

Pathak, C.J.1. At the instance of the Commissioner of Income-tax, the following question of law has been referred 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, and on a proper interpretation of Section 88 of the Income-tax Act, 1961, the Appellate Tribunal was justified in holding that the relief under Section 88 was also admissible on the initial donation of Rs. 21,000 made to the Ramchandra Karwa Charitable Trust for the purpose of starting or founding the trust ?'2. The assessee is a Hindu undivided family and the reference relates to the Assessment year 1967-68. During the previous year relevant to this assessment year, the assessee made an initial gift of Rs. 21,000 for the purpose of founding the trust, Ramchandra Karwa Charitable Trust. During the course of the assessment proceedings, the assessee claimed exemption under S...

Hanutram Ramprasad Vs. Commissioner of Income-tax

Court: Guwahati

Pathak, C.J. 1. The following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench, under Section 256(1) of theIncome-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 upholding the order of the Income-tax Officer treating the cash credit of Rs. 50,000 in the name of Paliram Pannalal on April 12, 1962, in the books of the assessee as income of the assessee from undisclosed sources '2. The facts appearing from the statement of the case may be briefly stated as follows :The assessee is a Hindu undivided family. The relevant assessment year is 1962-63. The Income-tax Officer in the assessment year 1962-63 found in the books of the assessee a credit of Rs. 50,000 in the name of Paliram Pannalal on April 12, 1962. The receipt was in cash. The Income-tax Officer had information that the creditor was a man of little means and this amount represented the assessce's o...

Hanutram Ramprasad Vs. Commissioner of Income-tax, Assam.

Court: Guwahati

PATHAK C.J. - The following question of law has been referred 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 upholding the order of the Income-tax Officer treating the cash credit of Rs. 50,000 in the name of Paliram Pannalal on April 12, 1962, in the books of the assessee as income of the assessee from undisclosed sources ?"The facts appearing from the statement of the case may be briefly stated as follows :The assessee is a Hindu undivided family. The relevant assessment year is 1962-63. The Income-tax Officer in the assessment year 1962-63 found in the books of the assessee a credit of Rs. 50,000 in the name of Paliram Pannalal on April 12, 1962. The receipt was in cash. The income-tax Officer had information that the creditor was a man of little means and this amount represented ...

The Assistant Commissioner of Taxes and anr. Vs. Ranglal Rameswar Sara ...

Court: Guwahati

M.C. Pathak, C.J.1. These two petitions under Article 226/227 of the Constitution of India are directed against the judgment and order dated 4th May, 1972, passed by the Assam Board of Revenue in Case No. 50 STA/71 and Case No. 49 STA/71 respectively.2. The petitioners in both these cases are the Assistant Commissioner of Taxes, Jorhat and the Superintendent of Taxes, Tinsukia.3. Mr. B.P. Saraf, the learned counsel appearing for the respondent, has raised a preliminary point that the petitions in these two cases filed by the two petitioners, namely, the Assistant Commissioner of Taxes and the Superintendent of Taxes, are incompetent inasmuch as these two officers are by law bound to abide by the decision of the Assam Board of Revenue. In support of his contention, the learned counsel has drawn our attention to a decision of this court in State of Assam v. Garodia Brothers [1978] 41 S.T.C. 402 (Civil Rules Nos. 812 and 813 of 1972 decided on 17th September, 1976), wherein this court ha...