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Judgment Search Results Home > Cases Phrase: indian partnership act Court: guwahati Year: 1989 Page 1 of about 2 results (0.072 seconds)

Sep 22 1989 (HC)

Commissioner of Income-tax Vs. Jhabarmal Agarwalla

Court : Guwahati

Decided on : Sep-22-1989

..... a partner in a firm in his individual capacity as well as a karta of the hindu undivided family. it is aware of the provisions of the indian partnership act, 1932. it has clearly provided that where the karta is a partner in a firm and it is found as a matter of fact that he ..... the revenue cannot be treated as a partner in a firm. the rights and obligations of the revenue are regulated not by the contract of partnership but by the provisions of the act. it thus falls in the category of 'third parties' and a partner, who is a karta of a hindu undivided family, functions qua ..... the matter of levy and collection of income-tax on a partner of a firm can be regulated by the terms of the contract of partnership ; (3) whether the income-tax act recognises the dual capacity of a partner for the purpose of assessment; and (4) whether the income from a firm can be assessed ..... interpretation of statutes. we, accordingly, hold that the expression 'individual' used in section 64(1) of the act has to be read in the context of income arising to such individual from the membership of the partnership, etc. if the income does not arise to him, then the section would not apply. in a ..... n. choudhury, learned standing counsel for the revenue, submits that section 64(1) of the act comprehends within it a case of a partnership where the karta of a hindu undivided family is a partner. so far as the partnership is concerned, such a partner has to be considered only as an individual and his representative capacity .....

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Jul 21 1989 (HC)

Purbanchal Bricks Industries Vs. State of Tripura and ors.

Court : Guwahati

Decided on : Jul-21-1989

..... (then assam high court) in murlidhar jalan v. income-tax officer wherein the validity of the provisions of section 46(5a) of the indian income-tax act, 1922, which invested the income-tax officer with discretion to direct third persons to pay up amounts due from them to the assessee towards ..... the cases discussed above, we are of the opinion that the special mode of recovery, namely, garnishee proceeding provided by section 26a of the act to enforce payment of tax from defaulting dealers is not arbitrary, discriminatory or unreasonable. the said provision does not violate the provisions of articles 14 ..... in the assembly and published in the tripura gazette, extraordinary, issue dated april 4, 1981, at page 6, which reads as follows :'the act does not provide for any special provision for making realisation from defaulting dealers in a speedy and easy process and hence a new section 26a has ..... has been pointed out that the mode of recovery provided under section 26a is much harsher than the one provided in section 26 of the act and there are no safeguards embodied in the said section against arbitrary or discriminatory exercise of powers under the said section. it has been ..... below.the petitioner in civil rule no. 48 of 1984, is a partnership firm carrying on the business of manufacture and sale of bricks, etc., and is registered as a dealer under the tripura sales tax act, 1976, hereinafter 'the act'. the petitioner was assessed by the superintendent of taxes, dharmanagar, under section .....

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