Guwahati Court November 1982 Judgments
Commissioner of Wealth-tax Vs. Banwarilal Chowkhani
Court: Guwahati
Decided on: Nov-30-1982
Pathak, Actg. C.J. 1. This is a reference under Section 27(1) of the W.T. Act, 1957 (hereinafter referred to as ' the Act'), made by the Income-tax Appellate Tribunal, Gauhati Bench, at the instance of the CWT arising out of the order of the Appellate Tribunal dated October 23, 1973, passed in Wealth-tax Appeals Nos. 65 (Gau) to 72 (Gau) of 1971-72 relating to the assessment years 1960-61 to 1967-68. The question referred reads : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that agricultural income-tax is allowable as a debt and the provisions of Section 2(m)(ii) of the Wealth-tax Act, 1957, are not applicable to the same ' 2. A brief narration of the facts leading to the present reference is as follows: The assessee is an HUF of which Sri Banwarilal Chowkhani is the karta. The assessee owns shares in tea companies. The assessee is also a partner in the firms, M/s. Jorharmal Murlidhar & Co. and M/s. Bordubi Rice, Flour and Oil Mi...
Tag this Judgment!Chouthmal Sarma Vs. P.C. Saikia and anr.
Court: Guwahati
Decided on: Nov-17-1982
N. Ibotombi Singh, J.1. This Re vision is directed against the order of conviction and sentence dated 7-8-74. passed by the learned Sessions Judge. Nowgong. in Criminal Appeal No. 24 (M-2) of 1974. confirming the conviction and sentence of the accused-petitioner under Section 16(1) read with Section 7 of the Prevention of Food Adulteration Act, 1954. (hereinafter called 'the Act') passed by the learned Chief Judicial Magistrate. Nowgong. on 23-5-74. in. C. R. Case No. 4216 of 1971. The accused-petitioner was sentenced to suffer rigor-ous imprisonment for 6 months and fine of Rs. 1,000 and in default of paymert of fine, to undergo rigorous imprisonment for the period of 3 months more.2. The petitioner was the owner of a grocery shop at Keyanpatty, Nowgong,Assam. On 10-1-71, the District Food Inspector of Nowgong visited his shop and took a sample of mustard oil from a sealed tin after conforming to the for-malities enjoined by the Act and the Rules framed there under. The Food Inspecto...
Tag this Judgment!Dr. Chandra Mohan Goswami Vs. State of Assam and anr.
Court: Guwahati
Decided on: Nov-16-1982
K.N. Saikia, J. 1. In this criminal revision under Sections 401 and 482, Or. PC, the petitioner prays for setting aside the order dated July 18,1979, of the Judicial Magistrate, Gauhati, in Case No. 309/C/73 rejecting his prayer for stay of the proceeding pending assessment made by the ITO. 2. The ITO, B-Ward, Gauhati, instituted the above complaint case under Section 277 of the I.T. Act read with Sections 177, 193 and 196 of the IPC on the allegation, inter alia, that the petitioner willingly and deliberately concealed his actual income earned as medical fees from various Central Govt. employees and from private practice to evade tax. 3. In the complaint case the petitioner appeared before the court and pleaded not guilty. It is stated in this petition that against the relevant assessment of 1970-71 made by the ITO, B-Ward, Gauhati, the petitioner preferred an appeal before the AAC, Gauhati, Range-1, who by his order dated November 21, 1974, partly allowed the appeal giving some reli...
Tag this Judgment!Kulendra Kumar Dey and anr. Vs. Union Territory of Arunachal Pradesh
Court: Guwahati
Decided on: Nov-06-1982
B.L. Hansaria, J.1. Arunachal Pradesh was a part of the 'tribal areas' of Assam for whose administration special provisions were made in the Sixth Schedule to the Constitution. The enactment of the Schedule has a history of its own which can be traced to early 19th century. The backwardness of the region was the principal reason for having a special machinery for administering the areas, first known as backward tracts, subsequently designated as excluded and partially excluded areas. We may not traverse the history for the case at hand. Suffice it to say that in so far as administration of justice is concerned, special rules were made keeping in view the peculiar and particular situation of the tracts. The whole idea was to have a simple administration which would be dehors of the technicalities of, say Codes of Criminal and Civil Procedure, Arunachal Pradesh was not the only region to have such a system. Reference to the table to para 20 of the VIth Schedule would show that the trib...
Tag this Judgment!- ‹ Prev
- Next ›