Guwahati Court January 1989 Judgments
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Jhabarmal Panda Vs. Bhagawati Prasad Kedia
Court: Guwahati
Decided on: Jan-27-1989
T.C. Das, J. 1. This revision petition is projected against the judgment and order dated 25-4-87 passsed by the learned Additional District Judge, Dibrugarh in title Appeal No. 1 of 1986 dismissing the appeal of the petitioner and upholding the judgment and decree passed by the learned Assistant District Judge in Title Suit. No. 13 of 1985. It appears that this is the second time that the petitioner has approached this Court with this revision petition. The facts leading to this petition may briefly be stated hereunder. 2. That the petitioner has been in occupation of the premises belonging to the opposite party as a monthly tenant according to English calendar month under a registered deed of lease commencing with effect from 1-4-84 to 31-3-87. The rent was fixed at Rs. 550/- per month. Though the petitioner paid rent for few months, he defaulted to pay rent to the plaintiff since Sept., 1984. The plaintiff-opposite party required the premises bona fide for his own use and occupatio...
Assam Forest Products (P.) Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jan-27-1989
B.L. Hansaria, J.1. The following question of law has been referred by the Income-tax Appellate Tribunal to this court under Section 256(1) of the Income-tax Act, 1961, hereinafter 'the Act' : 'Whether, on the facts and in the circumstances of the case, the interest paid by the assessee under Sections 139, 215 and 217 of the Income-tax Act, 1961, was allowable as a deduction in computing, the income of the assessee chargeable under the head 'Profits and gains of business or profession' ?'2. The facts of the case are these. The assessee is a company. For the assessment year 1972-73, the assessee filed a return along with the profitand Loss account which showed net profit of Rs. 1,88,500.10. In computing its net profit, the assessee deducted a sum of Rs. 29,320 being the interest paid by the assessee to the Department on various counts, namely, late filing of return mention of which has been made in Section 139 of the Act, the shortfall in the payment of advance tax covered by Section ...
Thatithoi Chiru and ors. Vs. Ningampao Kabui (Deceased by L.Rs.) and o ...
Court: Guwahati
Decided on: Jan-23-1989
Manisana, J. 1. This appeal is hoard along with the application for admitting in evidence, or allowing the appellants to produce as additional evidence, the two documents particulars of which are as follows : (1) A certified copy of the Standing Order of the President, Manipur State Darbar for the year 1934-35 No. 9/10-12-34; and (2) A certified copy of the order passed by the President, Manipur State Darbar dt. 23-3-35 as recorded in the Register of Miscellaneous Matters, 1924-25. 2. It appears that the documents were not produced at or before the first hearing of the suit, namely on the date of settlement of the issues. However, the documents were filed after the settlement of issues with the permission of the Court, and have all along been on record of the suit. 3. Mr. A. Nilamani Singh, the learned counsel for the appellants, has submitted that the documents should have been marked as 'Exhibits' and then considered. Mr. Nilamani Singh has further submitted that if the docume...
Commissioner of Income-tax Vs. Pheros and Co. (P.) Ltd.
Court: Guwahati
Decided on: Jan-20-1989
Hansaria, J.1. The Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, has referred the following question of law for our decision : 'Whether, on the facts and in the circumstances of the case, interest paid under Section 35A of the Assam Sales Tax Act, 1947, for delay in payment of sales tax was allowable as deduction under Section 37 of the Income-tax Act, on the ground that it was not penal in nature ?' 2. We have heard Shri Choudhury for the petitioner and Shri Saraf for the respondent After the decision of the apex court in Central Provinces Manganese Ore Co. Ltd v. CIT : [1986]160ITR961(SC) the law has been settled that where interest is levied on account of deprivation of the benefit of the tax for the period during which it has remained unpaid, the same is compensatory in nature, and is not imposed by way of penalty. It was observed in this decision that the expression 'penal interest' which has a clear usage is in fact an inaccurate description of the levy. 3. As the inte...
Makum Tea Company (India) Ltd. and anr. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jan-19-1989
B.L. Hansaria, J. 1. The following question has been referred to this court for its decision by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, for short 'the Act' : 'Whether, on the facts and in the circumstances of the case, the liability to pay surtax under the Companies (Profits) Surtax Act, 1964, amounts to a sum paid on account of tax levied on the profits and gains of the business of the assessee and hence not allowable as a deduction because of the prohibition contained in Section 40(a)(ii) even if it were allowable as a deduction under Section 37 of the Income-tax Act, 1961 ?' 2. The question as framed requires this court to decide as to whether there is any bar under Section 40(a)(ii) of the Act in allowing deduction of the surtax paid under the Companies (Profits) Surtax Act, 1964 (hereinafter 'the Surtax Act'), on the assumption that the surtax paid on the above count is allowable as a deduction under Section 37 of the Act. We will, the...
Chandra Nath Sarma and anr. Vs. Mahesh Nath Sarma
Court: Guwahati
Decided on: Jan-19-1989
S.N. Phukan, J.1. Accused-petitioners have filed the present petition under Section 482 and/or 401 of the Criminal Procedure Code, 1973 for quashing the Criminal Proceeding initiated on the complaint filed by the complainant opposite party, which was registered as complaint case No. 443C/80 and pending for disposal before the learned Judicial Magistrate of the First Class at Guwahati. The accused-petitioners also filed a petition under Sub-section (2) of Section 245, Cr. P.C. before the learned trial Court which was dismissed by the order dated 14-7-87 and this order has also been challenged.2. The complaint petition is available at Annexure 'A' to the present petition and the initial statement of the complainant is at Annexure 'B'. In the complaint petition it was stated that the complainant along with three other co-pattadars executed a general power of attorney which was also registered in favour of the accused persons empowering them to sell 30 Bighas 15 Lechas of land. It is spe...
Abdus Salam Choudhury Vs. the State of Assam and ors.
Court: Guwahati
Decided on: Jan-12-1989
Homchaudhury, J. 1. This writ petition is directed against the notice/order No. B/18, 717-18/7(a) dt. 19-7-80 issued by the Divisional Forest Officer, Cachar Division, Silchar asking the petitioner to pay a sum of Rs. 30075/ - being the difference of an amount offered by the petitioner for settlement of the Nunoi C.S. (2nd year lease) Bamboo Mahal and the amount received by the Department on the sale of the said mahal after cancellation of the alleged settlement with the petitioner.2. In response to a sale notice dt. Silchar, the 17th Dec., 1976 issued by the Respondent No. 4, the Divisional Forest Officer, Silchar inviting tender for settlement of different Bamboo Mahals including Nunoi C.S. (2nd year lease) Bamboo Mahal for the period from 1-4-77 to 31-3-78, the petitioner submitted tender for settlement of the Nunoi Mahal offering an amount of Rs. 36,575/-.3. The petitioner states after submission of the tender, on careful inspection of the inner part of the said Mahal, having foun...
Commissioner of Income-tax Vs. Secretary, Regional Committee, National ...
Court: Guwahati
Decided on: Jan-12-1989
B.L. Hansaria, J. 1. This is an application under Section 256(2) of the Income-tax Act, 1961, for short, 'the Act'. The Revenue has prayed that the Income-tax Appellate Tribunal may be directed to refer the following two questions of law for answer by this court: '(i) Whether all the various objects and particularly those described in Sub-clauses (a), (b), (e), (g), (h), (i), (k), (n), (p) and (w) of the objects Clause 3 of the memorandum of association constitute charitable purposes' within the meaning of Section 2(15) of the Income-tax Act, 1961 ? (ii) Whether, on the facts and in the circumstances of the case and having regard to the various objects contained in Clause 3 of the memorandum of association and on a proper construction of Sections 2(15), 11, 12 and 12A of the Income-tax Act, 1961, the assessee was entitled to exemption from income-tax ?' 2. The prayer of the Revenue under Section 256(1) of the Act was denied by the learned Tribunal on the ground that similar prayers ...
Nihar Sengupta Vs. Union Territory of Arunachal Pradesh and ors.
Court: Guwahati
Decided on: Jan-06-1989
1. Nihar Sengupta the writ petitioner was appointed as a Store Keeper of Central Cooperative Society at Jalan Nagar, Dibrugarh on Feb. 1, 1961. He was later promoted in the month of Oct., 1968 and posted as Manager in Tangsa Co-operative General Stores Ltd. He states he was discharging duties faithfully and was not adversely noticed by any of his superiors. On Jan. 17, 1975 in recognition of his good services he was accorded three advance increments raising his pay from Rs. 325/- to 400/-. Four years later he was terminated from service on March. 26, 1979. The order of termination recites: 'In the interest of the Co-operative movement the services of ShriNihar Sengupta, Manager, Tangsa Co-operative General Stores Ltd., Changlang is hereby terminated with immediate effect. Shri Nihar Sengupta shall be entitled to one month's salary in lieu of notice. The amount of salary payable to Shri Nihar Sengupta shall be adjusted against dues payable by him to the Tangsa Co-operative General Sto...
Abdul Walid and ors. Vs. Commissioner of Wealth-tax and anr.
Court: Guwahati
Decided on: Jan-04-1989
B.L. Hansaria, J. 1. A question of some importance relating to the interpretation of Section 35 of the Wealth-tax Act, 1957, hereinafter referred to as 'the Act', has arisen for decision in this petition under Article 226 of the Constitution of India. The predecessor-in-interest of the petitioners was a wealth-tax assessee and some penalties were imposed on him for the assessment years 1966-67 to 1969-70 for the default in not filing the returns in time. In computing the penalties, the Wealth-tax Officer applied the law in force both before April 1, 1969, and after April 1, 1969, treating the default as a continuing offence. The Tribunal confirmed the imposition of penalty by its order passed on March 6, 1975. The Tribunal, in affirming the order of imposition of penalties, referred to and relied on its decision in the case of T. K. Roy. The decision in T.K. Roy came to be challenged before this court wherein the view taken by the Tribunal was not upheld. (See [1973] 115 ITR 746). The...
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