Guwahati Court September 1976 Judgments
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Assam Forest Products (P.) Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-17-1976
Pathak, C.J. 1. The following two questions of law have been referred to the High Court under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as ' the Act '), by the Income-tax Appellate Tribunal, Gauhati Bench (hereinafter referred to as ' the Tribunal ') : ' (i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the reassessment proceeding initiated under Section 147(a) of the Income-tax Act, 1961, by the Income-tax Officer is a valid proceeding ?(ii) Whether, on the facts and in the circumstances of the case, the. Tribunal was justified in setting aside the order of the Appellate Assistant Commissioner relating to the cash credit of Rs. 60,000 for further enquiry on the finding that the materials on record were not sufficient for deciding the issue '2. From the statement of the case the following facts appear : The relevant assessment year is 1964-65. The assessee, M/s. Assam Forest Products (P.) Ltd., is a lim...
Bharat Brick Works Vs. the Assam Board of Revenue and ors.
Court: Guwahati
Decided on: Sep-17-1976
M.C. Pathak, C.J.1. By this application under Article 226/227 of the Constitution of India, the petitioner has prayed for a writ of certiorari or any other appropriate writ quashing the judgment and order of the learned Assam Board of Revenue passed on 10th August, 1972, in Case No. 34 STA/71 and for any other appropriate order or direction.2. The petitioner is a dealer under the Assam Finance (Sales Tax) Act, 1956 (hereinafter referred to as the Act). For the period ending 30th September, 1969, the petitioner was assessed to tax by the Superintendent of Taxes, Jorhat, under Section 9(4) of the Act. The aggregate sale price was determined at Rs. 1,10,000 and the net turnover was determined at Rs. 1,02,806 and the tax assessed was Rs. 7,196.42 at 7 per cent.3. The petitioner filed an appeal against the said assessment order dated 25th April, 1970, before the Assistant Commissioner of Taxes, Jorhat. By his appellate order dated 17th April, 1971, the Assistant Commissioner of Taxes held ...
Padma Ram Bharali Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Sep-17-1976
M.C. Pathak, C.J. 1. The Income-tax Appellate Tribunal, Gauhati Bench, has referred the following question of law to the High Court 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 law in upholding the penalty imposed by the Inspecting Assistant Commissioner relating to the amount of Rs. 28,742 'The following facts appear from the statement of the case and the Tribunal's order.2. The assessee which is a Hindu undivided family submitted its return of income on December 13, 1968, for the assessment year 1968-69, showing a total income of Rs. 66,369. On February 2, 1970, a revised return was submitted showing the income of Rs. 1,61,607. Before the Income-tax Officer the following four reasons were submitted by the assessee for submission of the revised return :(1) Commission of the year under consideration amounting to Rs. 40,588 was credited in the account...
Manindra Narayan Sen Gupta and anr. Vs. the State of Assam
Court: Guwahati
Decided on: Sep-17-1976
B.N. Sarma, J.1. This Judgment will cover two Criminal Revisions namely, Criminal Revisions Nos. 11 and 12 of 1974, The petitioner in Criminal Revision No. 11 of 1974 - Shri Manindra Narayan Sen Gupta and the petitioner in Criminal Revision No. 12 of 1974 - Shri Sachindra Seal were convicted by the Additional District Magistrate (J), Goalpara at Dhubri under Section 16(1)(a)(i) read with Section 7 of the Food Adulteration Act, 1954 (hereinafter called 'the Act') in C.R. Case No. 1063 of 1972 and C.R. Case No. 1187 of 1972, respectively, by his judgments and orders dated 27-7-1973. Each of them was sentenced to R.I. for 6 months and also to pay a fine of Rs. 1000/- in default to R.I. for another six months. They preferred appeals before the Sessions Judge, Goalpara at Dhubri against the judgments and orders of the learned Additional District Magistrate, being Criminal Appeal No. 3 (3) of 1973 and Criminal Appeal No. 2 (3) of 1973, respectively. The learned Sessions Judge having dismiss...
The State of Assam and ors. Vs. Garodia Brothers and anr.
Court: Guwahati
Decided on: Sep-17-1976
M.C. Pathak, C.J.1. By these applications under Article 226/227 of the Constitution of India, the petitioners, namely, (1) the State of Assam, (2) the Superintendent of Taxes, Dibrugarh and (3) the Assistant Commissioner of Taxes, Jorhat, have prayed for a writ of certiorari quashing the judgmentb and order dated 28th April, 1972, passed by the Assam Board of Revenue in Cases Nos. 69-70 STA/70. 2. The facts of these cases may be briefly stated as follows : Opposite party No. 1, Garodia Brothers, took a contract from the Public Works Department for collection, breaking and supply of stones from the Dilli quarry. The Superintendent of Taxes, Dibrugarh, assessed tax on opposite party No. 1 for supply of gravels, boulders, etc., to the Public Works Department treating the transactions to be 'sales'. The periods involved are periods ending 30th September, 1968 and 31st March, 1969. Against these orders opposite party No. 1 preferred two appeals to the Assistant Commissioner of Taxes, Jorha...
The State of Assam Vs. Podoram Rajkhowa
Court: Guwahati
Decided on: Sep-16-1976
Baharul Islam, J.1. This is an appeal against acquittal and is directed against the order of the Sessions Judge, Darrang, who acquitted the respondents of a conviction under Section 392 of the Penal Code. The respondents were convicted by the Additional District Magistrate (Judicial), Tezpur, under Section 392 and sentenced to rigorous imprisonment for one year each and to pay a fine of Rs. 50/- each, in default of payment of the fine, to suffer rigorous imprisonment for 15 days each.2. The prosecution case was that on 10-9-69, P.W. I, Molan Saikia, was returning from the market at about 7-30 in the evening; he had a torch in his hand; on the way he was shelved by the respondents in a gunny bag; he was taken to a nearby place with ankle deep water and mud. At that time P.W. 2 arrived at the place. P.W. 2 was followed by P. Ws. 3 and 4, Then the respondents immediately left the place. P.W.I told the names of the respondents to them. The further prosecution case is that a first informat...
Rajat Ali Vs. the State of Assam
Court: Guwahati
Decided on: Sep-15-1976
Baharul Islam, J.1. The appellant was convicted under Section 302 of the Indian Penal Code and sentenced to undergo imprisonment for life. The prosecution case, in brief, is this:2. On 29-6-1970, at about 4 P.M. at village Borchola under Laharighat P.S. Jagen Deka (deceased) was cutting paddy in his field, along with his brother Deben Deka (P.W. 1). At that time two young boys, sons of accused Sadat Ali, were cutting grass from the field belonging to Jogen Deka. Jogen Deka noticed that the boys were cutting grass; along with the grass they also cut some paddy. So Jogen Deka scolded them. Thereupon the boys left the paddy field for their home. After sometime about 6/7 persons including the appellant came and assaulted Jogen Deka. The prosecution case is that accused Sadat Ali caught hold of Jogen, and the appellant stabbed Jogen on the chest with a dagger, Jogen Deka fell down and died instantaneously. The assailants fled away. Deben Deka (P.W. 1) and Kulasing Deka (P.W. 3), who were c...
Madan Chandra Dutta Vs. the State of Assam
Court: Guwahati
Decided on: Sep-15-1976
Baharul Islam, J.1. The appellant, Madan Chandra Dutta, was convicted by the Sessions Judge, Jorhat, under Section 304(1) of the Penal Code and sentenced to suffer rigorous imprisonment for ten years and to pay a fine Rs. 500/-in default, to suffer rigorous imprisonment for six months more.2. The prosecution case is that there was a land dispute between the deceased Bhadreswar and the appellant. They were relatives, the deceased being the uncle of the appellant. The occurrence took place on 11-11-1969. A quarrel continued since the previous day. On the date of occurrence, they were challenging each other. The appellant then gave a dao blow on the neck of the deceased; the deceased fell down and died.3. The first information Report was lodged at the Sibsagar Police Station by P.W. 1, Bheknath Dutta. Police registered a case and after investigation submitted charge-sheet against the appellant under Section 302 of the Penal Code. After preliminary enquiry the committing Magistrate commit...
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