Guwahati Court May 1979 Judgments
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R. Maipileng and ors. Vs. L. Lalmani Sharma
Court: Guwahati
Decided on: May-25-1979
K.N. Saikia, J. 1. This defendants' Second Appeal is from the judgment of the Additional District Judge, Manipur, passed in Civil Appeal Case No. 109/67 of 1970, affirming the judgment and the decree of the Subordinate Judge, Manipur in O. S. No. 12 of 1968, ordering eviction of the defendants-appellants from the area of Uyok (forest reserve) of the Seijang villagers. The plaintiff on behalf of the villagers of Seijang claimed that the hill area within the boundaries as shown in Sechedule 'A' to the plaint was granted to the villagers of Seijang village, to use it as Uyok and to enjoy the forest produce by way of collecting fuels and cutting woods thereform, by the Maharajah of Manipur by para 3 (b) of Durbar Resolution No. 10-A of 20-7-1932, and since then the villagers of Seijang have been collecting fuels and cutting woods for cremation and other purposes continuously, peacefully and uninterruptedly. It is pleaded that the defendants are the inhabitants of a self-styled Sailen vil...
Commissioner of Income-tax Vs. Parsumram Ghanashyamdas and Brothers
Court: Guwahati
Decided on: May-22-1979
Baharul Islam, Actg. C.J. 1. These seven Civil Rules involve common questions of fact and law. They arise out of orders of assessment of the ITO but the rules relate to different periods of asessment. This common judgment of ours will, therefore, dispose of all the seven rules. It will be sufficient if we refer to one rule only.2. The application has been made by the department under Section 256(2) of the I.T. Act of 1961 (hereinafter referred to as 'the Act'), requiring the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, to refer the following questions of law to this court for answer : '(i) Whether, on the facts and in the circumstances of the case and on a proper construction of section 26 of the Income-tax Act, 1961, the Tribunal was justified in holding that as the deed of partnership dated July 18, 1960, showed that income from house property would be shared by each of the members equally, the share of each member of the association of persons in the house property is def...
Jagneswar Nath Vs. Jatra Mohan Sarkar
Court: Guwahati
Decided on: May-21-1979
K. Lahiri, J. 1. The Plaintiff claims that he is a poor school teacher. He sued for getting khas possession on declaration of his right, title and interest in the suit property. He claims that he purchased the suit land appertaining to Jote No. 72 of Mouja Doulbari, P. S. Sabroom from Jibananda Ghosh, the owner of the suit property by a registered sale dated 10-4-1962 and continued to possess the same. On the eastern and western sides of the suit land there are Government khas till as. The prede-cessor-in-title of the plaintiff possessed some tilla slopes and included them within Jote No. 72 and possessed the same for more than 12 years. The plaintiff claimed that he had purchased Jote No. 72 land and also the tilla slope lands and continued his act of possession. He claimed that the land measured 2 Kanis and 7 gandas in Jote No. 72. During the absence of the plaintiff the Defendant ploughed over his land on 21-4-1962 A. D. (8-1-1369 B. S.) and dispossessed him from the land. In due ...
Golok Chandra Barua Vs. Dev Kanta Barua
Court: Guwahati
Decided on: May-08-1979
Baharul Islam, Ag. C.J. 1. This appeal is from the order dated 21-4-1975 passed by the District Judge, Nowgong in Money Execution Case No.2 of 1973. The appeal is by the judgment-debtor. 2. The appellant filed an election petition, namely, Election Petition No.3 of 1967, in this Court, challenging the election of the decree-holder. This Court set aside the election of the decree-holder by its judgment dated 4-7-1968. The decree-holder filed an appeal before the Supreme Court. The Supreme Court allowed the appeal with costs against the judgment-debtor in both the Courts. Thus the judgment-debtor was liable to pay a total cost of Rs. 16,483.61p. 3. The decree-holder thereafter filed an application on 20-7-1973 in the Court of the District Judge, Nowgong, for execution of the order for costs. The judgment-debtor filed an objection. He, inter alia, raised two objections against the petition for execution, The objections were, (i) that the District Judge at Nowgong had no jurisdiction to ...
Commissioner of Income-tax Vs. Hanumanbux Inderchand
Court: Guwahati
Decided on: May-08-1979
Ibotombi Singh, J. 1. The assessee, M/s. Hanuman Bux Inderchand, is a registered firm, carrying on business in Police Bazar, Shillong, dealing in cloth, wholesale and retail sale. For the assessment year 1958-59, it filed a return on July 28, 1960, disclosing an income of Rs. 65,668. It was, however, assessed by the ITO on February 28, 1963, under Section 23(3) of the Indian I.T. Act, 1922, on a total income of Rs. 1,19,055. He included in the assessment a sum of Rs. 53,039 on the basis of the estimated turnovers and gross profits. The ITO included the said amount holding that the assessee carried on business benami in the names of Sri Keshardeo Agarwalla and Ram Narain Sharma. The assessee went in appeal to the AAC, who confirmed the said order of assessment, but no further appeal was taken to the Appellate Tribunal. The ITO, taking the view that the assessee had concealed particulars of his income, initiated penalty proceedings. As the minimum penalty exceeded Rs. 1,000, the ITO ref...
Benoy Krishna Mukherjee Vs. State of Manipur and anr.
Court: Guwahati
Decided on: May-04-1979
K.N. Saikia, J.1. In this Criminal Revision Application, the petitioner Shri Benoy Krishna Mukherjee, partner of Shri Guru Bhandar, Thangal Bazar, Imphal (hereinafter called 'the accused'), challenges the judgment 'dated 9-6-77, passed by the Sessions Judge, Manipur, in Criminal Appeal Case No. 11/75/5/75, confirming the order of conviction and sentence passed by the Chief Judicial Magistrate, in Criminal Complaint Case No. 1236 of 1974, convicting him under Section 16(1)(a)(i) of the Prevention of Food Adulteration Act.2. The prosecution case is that on 5-1-1974, Shri Ch. Ibobi Singh, Food Inspector, entered the shop of M/s. Shri Guru Bhandar, Thangal Bazar, Imphal, and found sesame oil in an open tin exposed for sale and he purchased 375 grams from the accused, divided into 3 equal parts, put them in clean, dry and empty bottles, sealed and packed those according to rules in presence of the accused and witnesses and handed over one of the bottles to the accused. One sample bottle w...
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