Guwahati Court February 1989 Judgments
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Smt. Bhabani Dasya and ors. Vs. Tulsi Ram Keot (Deceased by L.Rs.) and ...
Court: Guwahati
Decided on: Feb-28-1989
J.M. Srivastava, J. 1. This is plaintiffs appeal against the judgment and decree dated 16-5-79 passed, by the learned Assistant District Judge No. 1, Gauhati, whereby the defendant respondent's Appeal No. 7 of 1978 against the judgment and decree dated 8-2-78 passed by the learned Sadar Munsiff, Gauhati was allowed, and the plaintiff appellant's suit was dismissed. 2. The plaintiff had filed suit challenging the auction-sale of her 2 B.10 L. of land in Execution Case No. 41 of 1966 allegedly for Rs. 255/- on 27-9-67, on grounds of fraud and in disregard of the provisions of Rule 85 of Order 21 of the Code of Civil Procedure, hereafter the 'Code'. 3. Briefly, the undisputed facts are that the present respondent had obtained decree against the present appellants in Title Suit No. 228/61 with costs, which was assessed at Rs. 199/-. The present appellant's appeal was dismissed. The present respondent filed Title Execution No. 41/66 for realisation of the cost decretal money. The appellan...
Commissioner of Income-tax Vs. M.L. Trading and Co.
Court: Guwahati
Decided on: Feb-27-1989
1. The Income-tax Appellate Tribunal has referred the following questions of law for decision by this court : 'Whether, on the facts and in the circumstances of the case, and on a proper construction of Section 40(b) of the Income-tax Act, 1961, the total amount of interest of Rs. 36,771 paid by the assessee-firm to its partners was not rightly disallowed by the Income-tax Officer while computing the total income of the assessee ?' 2. From the statement of the case, it appears that the assessee is a firm consisting of four partners. In the relevant year, the assessee paid Rs. 36,771 as interest to its partners and had also received an amount of Rs. 78,239 as interest from the partners. It was contended before the Income-tax Officer that only the net amount of interest paid to any partner could be disallowed in view of the decision of the Allahabad High Court in the case of Ram Mahadeo Prasad (Sri) : [1953]24ITR176(All) . The Income-tax Officer rejected the contention of the assesse...
Shri Binayendra Lal Roy and ors. Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Feb-24-1989
B.L. Hansaria, J. 1. In this proceeding under Article 226 of the Constitution we are concerned with two questions : (1) whether the petitioners were liable to pay sales tax on the sale of 'jhama' ; and (2) whether sales tax could be levied on bricks supplied after July 1, 1976, on which date the Tripura Sales Tax Act, 1976, for short 'the Act', had come into force, though the agreement to supply the bricks was prior to July 1, 1976.2. The petitioners who are registered as dealers under the Act were charged to sales tax for the sale of jhama so also for the bricks which they had sold after July 1, 1976. The assessing authority, namely, the Superintendent of Taxes, took the view that jhama is akin to 'bricks' which was a taxable commodity both of which are of the same nature, there being only a change in the form so far as jhama is concerned. The Superintendent of Taxes, therefore, held that jhama is basically a brick and levied tax on the sale of jhama also. The assessing authority a...
Kajal Dey and ors. Vs. State of Assam
Court: Guwahati
Decided on: Feb-22-1989
S.K. Homchaudhury, J.1. By this petition the petitioners who have been kept in the jail custody since 14-1-89 during the pendency of investigation have approached this Court for enlargement on bail after their applications for bail were rejected by the learned Chief Judicial Magistrate, Gauhati one after another.2. FIR of the case discloses that on 13-1-89 around 10-30 p.m. some miscreants numbering 15/20 attacked deceased Robin Patowari and two other persons of Mahadebpur road of Rehabari with lathi, rod and other weapons and caused grievous injuries on Robin Patowari who ultimately succumbed to the injuries. In the FIR the informant named one Atul and another Gopal who are alleged to be members of the miscreants. After receipt of FIR Paltanbazar P. S. Case No. 24/89 under Sections 148/302/325 IPC was registered and thereafter the police arrested the petitioners in connection with the case. The petitioners were produced before the learned Chief Judicial Magistrate, Gauhati on 15-1-89...
Commissioner of Income-tax Vs. Makhan Sarmah Savapandit
Court: Guwahati
Decided on: Feb-13-1989
Raghuvir, C.J. 1. The following question is referred to the court for an answer under Sub-section (1) of Section 256 of the Income-tax Act, 1961.'Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 45,149 incurred by the assessee for installation of a new power line and equipment can, in law, be regarded as an expenditure allowable under Section 37 of the Income-tax Act, 1961 ?''2. Makhan Sarmah Savapandit, the assessee, in this case, manufactures and sells tea. In the past, he privately generated energy at a cost of 0.95 paise per unit for running his factory unit. Later, at his expense, current lines were laid from the Assam Trunk Road to his factory unit. The asses-see paid the Assam Electricity Board Rs. 45,149 and claimed under the Income-tax Act in the assessment year 1977-78 deduction of the amount of Rs. 45,149 as revenue expenditure.3. The Income-tax Officer, without any discussion, held that the expenditure was capital expenditure. The appell...
Md. Syad Ali and ors. Vs. State of Assam
Court: Guwahati
Decided on: Feb-07-1989
B.P. Saraf, J.1. The four petitioners in this case were charged with offences under Sections 147/325/324 of the Penal Code and were convicted by the Sub-Divisional Judicial Magistrate, Morigaon under Section 147 only and sentenced to rigorous imprisonment for 2 (two) months. The said sentence was confirmed by the Sessions Judge, Nagaon, The present criminal revision petition under Section 401 read with Section 482 of the Cr. P.C. has been filed on the ground that the learned trial Court and the Sessions Judge did not consider the applicability of Section 360 of the Cr. P.C. and did not record any reason for not applying the provision of Section 360 of the said Act of the case of the petitioners.2. Heard Mr. Kalimuddin, learned Counsel for the petitioners and Mr. G. K. Bhattacharjee, learned Public Prosecutor appearing for the State. Also perused the orders passed by the Courts below. It appears that at the time of occurrence, the petitioner 3 Gazi Mia was aged only about 16 or 17 yea...
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