Guwahati Court May 1980 Judgments
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P. Chandra Mouli Etc. and ors. Vs. Union of India (Uoi)
Court: Guwahati
Decided on: May-19-1980
B.L. Hansaria, J.1.The Petitioners in these two cases have approached this Court to quash general Court Martial proceedings against them and to order for their release. As the;points of law involved are same, common arguments were addressed and both the petitions are being disposed of by one judgment.2. Shri Khatri who has appeared for the petitioners has contended that, it is open to this Court to order release of the petitioners if the Court Martial has or had no jurisdiction in regard to the petitioners and the offences alleged against them. In support of this broad submission, I have been referred to the decision of a Division Bench of the Delhi High Court in S. P.N. Sharma v. Union of India AIR 1968 Delhi 156 : 1968 Cri LJ 1059. This legal proposition has not been challenged before me by Shri Laskar appearing for the respondents.3. The Petitioners are members of General Reserve Engineering Force (GREF), a civilian road construction force 'under the Ministry of Shipping and Transp...
Phukan Chandra Bayan Vs. Madhav Chandra and ors.
Court: Guwahati
Decided on: May-19-1980
K. Lahiri, J. 1. The learned counsel for the petitioner has exercised his forensic abilities to establish that the wholesome provisions contained in Section 114 of the T. P. Act, 1882, empowering the court, in lieu of making a decree for ejectment in case of forfeiture for non-payment of rent, to grant relief to the lessee against such forfeiture if the tenant pays or tenders to the lessor the rent in arrear together with interest thereon, is equally applicable in a suit to eject a tenant governed by the Assam Urban Areas Rent Control Act. The learned counsel advanced the argument bearing in mind the authoritative pronouncement of the Supreme Court in V. Dhanapal Chettiar v. Yesodai Ammal, AIR 1979 SC 1745, and the decision of this Court in L. P. A. 11 of 1976 disposed on 30-10-79, Ramesh Chandra Basak v. Deo Narain Prasad. It has been contended that the question posed has not been finally determined in any of the cases. The learned counsel submits that the Rent Control Act is a soci...
Commissioner of Income-tax Vs. Gaurishankar Agarwalla
Court: Guwahati
Decided on: May-13-1980
Pathak, Actg. C.J. 1. The above numbered applications are under Section 256(2) of the I.T. Act, 1961, asking this court to call for a statement from the Tribunal on the following question of law : 'Whether, on the facts and in the circumstances of the case, and on a proper construction of Section 4 of the Indian Partnership Act, 1932, Section 2(23) and Section 64 of the Income-tax Act, 1961, the Tribunal was justified in holding that the assessee-individual, Shri Gaurishankar Agarwalla, was not the partner of the firm, M/s. Chandulal Gaurishankar, and in holding on that basis that the share of profits arising in the hands of the minor sons of the assessee in the said firm were not includible in the assessment of the assessee under Section 64(ii) of the Income-tax Act, 1961?' 2. We have very carefully perused the order of the Tribunal and find that there is a categorical finding recorded by the Tribunal to the effect that Shri Gaurishinkar Agarwalla, although he was a member of the HU...
Commissioner of Income Tax Vs. Narendra Singh Kothari.
Court: Guwahati
Decided on: May-12-1980
K. N. Saikia, J. - In compliance with the directions of this Honble Court the ITAT, Gauhati (hereinafter referred to as 'The Tribunal') has referred the following question :'Whether on the facts and in the circumstances of the case, and on a proper construction of Section 64, Section 139 and Section 147(a) of the IT Act. 1961, and also on a proper construction of r. 12 of the IT Rules, 1962, and the forms prescribed thereunder, the Tribunal is justified in annulling the assessments holding that the assessee is not obliged under the law to file a return of income in respect of which he is assessable by virtue of special provision like that contained in Section 64 ?'The relevant facts stated are :The assessee, Shri Narendra Singh Kothari, was assessed in the status of an individual in the asst. yrs. 1962-63 and 1963-64 resorting to the provisions of Section 147(a) of the IT Act 1961 (hereinafter referred to as 'the Act) on the ground that he had failed to file any return of income for t...
Commissioner of Income-tax Vs. Radha Kishan Choudhury
Court: Guwahati
Decided on: May-09-1980
Saikia, J. 1. These two references relate to the assessment years 1963-64, 1964-65, 1965-66 and 1966-67 in respect of the assessee, Shri Radhakishan Choudhury, and shall be answered by this common judgment. 2. The assessee was earlier a partner of the firm, M/s. Boitram Debidutt, until he retired from April 12, 1962, and after his retirement, his son, Shri Prabhudayal Choudhury, was taken into the firm as a partner, bringing in a capital of only Rs. 5,000, but was given a profit share of 31 1/2%. Radhakishan Choudhury, however, left his entire interest amounting to Rs. 46,931 in the firm even after his retirement. The ITO for the assessment year 1963-64, taking the view that Prabhudayal Choudhury was only a benamidar or representative of his father, the assessee, who was considered the real or beneficial owner of 31 1/2% of the profits of the firm, included the share of profits of Rs. 5,085 from the, said firm in the income of the assessee. For the same reason Rs. 9,052 for 1964-65, ...
Jamini Mohan Das Vs. Niranjan Das and ors.
Court: Guwahati
Decided on: May-08-1980
K. Lahiri, J. 1. The petitioner ran neck to neck and lost it by a photo-finish, to get a periodic transport permit. The findings of the appellate authority slightly titled in favour of Respondent No. 1. It shows that the petitioner is also not an unfit person to get a permit. However, the quota of permits being fixed the petitioner cannot be accommodated although it cannot be said that he is not a deserving person to get a permit in future. In short, these are the contentions of the learned counsel for the petitioner to which I entirely agree. 2. The main grievance of the petitioner is that for a mistake or error of judgment of the Regional Transport Authority the petitioner has suffered a great set back. He purchased vehicle worth about Rupees 1 lakh, placed it on road, but ultimately lost in the appellate tribunal. 3. Similar sad incidents are on the rise in the field of allotment of permits and in particular by the State Transport Appellate Tribunals in Assam. 4. Before considerin...
Kamal Chandra Patar Vs. the State of Assam and ors.
Court: Guwahati
Decided on: May-06-1980
B.L. Hansaria, J.1. The Government of Assam constituted a Sub-Divisional Tribal Development Board at Morigaon with immediate effect for a period of one year by notification issued on 23-8-79. The petitioner was appointed as the Chairman of this Board. But before the ink of this notification had dried, another order dated 20-9-79 was issued by the Government dissolving all the Sub-Divisional Tribal Development Boards. This has been challenged by this petition by the Chairman of the Board as constituted by notification dated 23-8-79.2. Shri Bhuyan has urged two points before me: (1) that the action of dissolving the Board was illegal as no show cause notice was issued to the Chairman, or for that matter, to other members of the Board; and (2) no reason at all has been given as to why the Board was dissolved.3. Shri Goswami has questioned the locus of the petitioner in approaching this court under Article 226 of the Constitution, because according to him the notification in question did ...
Kuthu Goala Vs. the State of Assam
Court: Guwahati
Decided on: May-06-1980
N. Ibotombi Singh, J.1. This appeal is preferred by the accused Kuthu Goala alias Bistha Goala, who is convicted under Section 302, Penal Code, for offence of murder of one Lakhinath Karmakar and sentenced to undergo rigorous imprisonment for life.2-3. The facts of the case giving rise to this appeal may be briefly stated as under:On 5-10-74, the Officer-in-Charge of the Bordubi Police Station received a telephonic message from Dibrugarh Police Station that one man appeared at Dibrugarh Police Station with a severed human head. He made entry of the message in the General Diary, Ext. 6 after which he came to the Dibrugarh Police Station and took charge of the accused Kuthu Goala and the severed human head. He also seized a bag by which the severed head was alleged to have been taken by the accused to the Police Station. Thereafter, he proceeded to the Keyhong Tea Estate as led by the accused where he found a dead body with its head severed. He held inquest on the dead body by framing ...
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