Guwahati Court November 1985 Judgments

Bhagabat Kundu Vs. Debidutta Agarwalla and anr.

Court: Guwahati

Lahiri, J. 1. The main question involved in the appeal under Section 110D of the Motor Vehicles Act, 1939, for short 'the Act', is the limit of the liability of an insurer under Section 95 read with Section 110B of the Act. The question has been posed by the appellant, owner of the vehicle involved in the accident. The claimant-respondent No. 1 has prayed for interest by way of a cross-objection. 2. On December 19, 1973, Srimati Bhagabani Devi Agarwalla died in a motor accident for which truck No. ASZ 7746 owned by the appellant was solely and primarily responsible. The death occurred due to negligent driving of the truck driver. There is no wrangle at the bar that the truck was a ' goods vehicle ', within the meaning of Section 2(8) of the Act and it was carrying some boxes at the relevant time. The policy of insurance also shows that it is a 'goods vehicle'. Smt. Bhagabani died in ghastly and appalling circumstances. Her husband, as claimant, instituted a case claiming compensatio...

Shri Altafur Rahman Vs. Union of India (Uoi) and ors.

Court: Guwahati

K. Lahiri, J. 1. By this application under Article 226 of the Constitution of India, the petitioner questions the jurisdiction of the Controller to impose penalty under Section 73(5) of the Estate Duty Act, for short, 'the Act'. The petitioner calls in question the jurisdiction of the Controller to impose penalty without consideration of his application to treat him 'as not being in default', and it involves consideration as to the ambit of discretionary power of the Controller under Section 73(4) of the Act to treat an accountable person 'as not being in default'. The case also involves the interpretation of sections 62, 70, 73(4) and 73(5) of the Act. In the process, we are to consider the contour of power of the High Court under Article 226 of the Constitution of India to interfere with the discretionary power of the Controller under Section 73(4) of the Act as well as his quasi-judicial power to impose penalty under Section 73(5) of the Act read with Section 46(1) of the Indian ...

inspecting Assistant Vs. Dhansiram Agarwalla

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1986)16ITD100(Gau.)

1. The department has filed thisa ppeal which is directed against the order of the Commissioner (Appeals) by which he has cancelled the reassessment made by the ITO under Section 144/147(a) of the Income-tax Act, 1961 ('the Act') and thereby deleted the addition of Rs. 5,04,127.The relief claimed by the revenue is that the order of the Commissioner (Appeals) may be reversed and that of the ITO be restored.2. From the assessment order it is seen that the assessee was the proprietor of Ashok Industries for the assessment year nder review. The ITO pointed out that the original assessment was revised in the light of the direction of the appellate authorities. He pointed out that after completion of the original assessment dated 19-2-1975, it was detected that the assessee suppressed the stock of goods in the accounts to the extent of Rs. 5,04,127 and as the assessee has concealed his income which has escaped assesssment by reason of the failure of the assessee to disclose fully and truly ...