Guwahati Court April 1978 Judgments
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Kshetra Mohan Sarkar Vs. Paran Chandra Mondal
Court: Guwahati
Decided on: Apr-20-1978
K. Lahiri, J.1. Whether a proceeding Under Section 145 of the Cr.PC 1973 (for brevity referred to as 'the Code') comes to an end after an order of attachment is made Under Section 146(1) of the Code on the ground of emergency ?2. This is the moot question posed and referred to this Bench along with a subsidiary question. The later is not of wide importance.3. Mr. S. N. Medhi, the learned counsel appearing on behalf of the petitioner has contended that once an attachment is made Under Section 146(1) of the Code on the ground of emergency a proceeding comes to an end. Counsel relies on the decisions reported in 1976 Cri LJ 1150 (Pat), Mahomed Muslehuddin v. Md. Sala-huddin; 1976 Cri LJ 1915 (Delhi), Hakim Singh v. Girwar Singh; 1977 Cri LJ 563 (Raj), Mansukh Ram v. State; and 1977 Assam LR 58, S. Kamayao v. A. C. Mamatuithei, and adopts the principles enunciated in these decisions as a part of his argument. The sole factor for arriving at the conclusion was plain and simple reading of S...
Thokchom Khoyon Singh Vs. Moirangmoyun Bira Singh and anr.
Court: Guwahati
Decided on: Apr-12-1978
N. Ibotombi Singh, J.1. By this common judgment, we propose to dispose of these two Criminal Revisions, Criminal Revn. No. 3 of 1976 and Criminal Revn. No. 9 of 1976, in which a common question of law is involved, namely, whether the Magistrate has jurisdiction to continue and finally decide the proceeding under Section 145(6) of the Cr. P.C. after he has attached the disputed land under Section 146(1) of the Code, considering the case to be one of emergency.2. In Criminal Revn. No. 3 of 1976, the petitioner before us was the first party and the respondent No. 1 the second party in the proceeding under Section 145, Cr. P.C. before the Sub-Divisional Magistrate, Bishenpur, which was initiated by the first party. The Magistrate, after drawing up the proceeding passed the preliminary order under Section 145(1) of the Code on 9-5-74, and called upon the parties to put in their written statements on 30-5-74. As shown by the warrant of attachment signed by the Magistrate, the disputed land...
T.K. Roy, Vs. Commissioner of Wealth-tax
Court: Guwahati
Decided on: Apr-03-1978
Baharul Islam, J. 1. These references involve common questions of law; as such this judgment will dispose of all of them.2. As the facts and periods of assessments in Wealth-tax Reference No. 5/75 are more comprehensive, it will be more convenient to refer to the material facts of this reference first.3. The assessment years involved in this reference are from 1963-64 to 1968-69. Admittedly, the assessee was liable to pay wealth-tax for all these years. He was required under Section 14(1) of the W.T. Act', 1957 (hereinafter called 'the Act'), to furnish to the Wealth-tax Officer (hereinafter called 'W.T.O.') a return in the prescribed form. In this case, he did not do so. The W.T.O. issued notices to the assessee under Section 14(2) of the Act and the notices were served on him. He did not comply with the notices. The W.T.O. also issued notices on the assessee under Section 16(4) of the Act. They were also not complied with. In the circumstances, he completed on October 31, 1970, the ...
T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...
Court: Guwahati
Decided on: Apr-03-1978
BAHARUL ISLAM J. - (8-7-77). These references involve common questions of law; as such this judgment will dispose of all of them.As the facts and periods of assessments in Wealth-tax Reference No. 5/75 are more comprehensive, it will be more convenient to refer to the material facts of this reference first.The assessment years involved in this reference are from 1963-64 to 1968-69. Admittedly, the assessee was liable to pay wealth-tax for all these years. He was required under section 14(1) of the W.T. Act, 1957 (hereinafter called "the Act"), to furnish to the Wealth-tax Officer (hereinafter called "W.T.O.") a return in the prescribed form. In this case, he did not do so. The W.T.O. issued notices to the assessee under section 14(2) of the Act and notices were served on him. He did not comply with the notices. The W.T.O. also issued notices on the assessee under section 16(4) of the Act. They were also not complied with. In the circumstances, he completed on Octob...
T.K. Roy, Vs. Commissioner of Wealth-tax
Court: Guwahati
Decided on: Apr-03-1978
Baharul Islam, J.1. These references involve common questions of law; as such this judgment will dispose of all of them.2. As the facts and periods of assessments in Wealth-tax Reference No. 5/75 are more comprehensive, it will be more convenient to refer to the material facts of this reference first.3. The assessment years involved in this reference are from 1963-64 to 1968-69. Admittedly, the assessee was liable to pay wealth-tax for all these years. He was required under Section 14(1) of the W.T. Act', 1957 (hereinafter called 'the Act'), to furnish to the Wealth-tax Officer (hereinafter called 'W.T.O.') a return in the prescribed form. In this case, he did not do so. The W.T.O. issued notices to the assessee under Section 14(2) of the Act and the notices were served on him. He did not comply with the notices. The W.T.O. also issued notices on the assessee under Section 16(4) of the Act. They were also not complied with. In the circumstances, he completed on October 31, 1970, the as...
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