Guwahati Court August 1978 Judgments
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Chandreswar Singh Vs. State of Assam and ors.
Court: Guwahati
Decided on: Aug-30-1978
C.M. Lodha, C.J.1. This is a petition under Article 226 of the Constitution of India, whereby it has been prayed that Notification No. FTX. 98/62/84, marked annexure C, be cancelled and the opposite parties may be directed not to enforce it against the petitioner. It has been further prayed that an amount of Rs. 49,048.97 paid by the petitioner as sales tax be ordered to be refunded.2. The petitioner deals in onion, garlics, potatoes, etc., in Fancy Bazar of Gauhati and, in the course of his business, imports among other things onions from outside the State of Assam. He is a registered dealer within the meaning of the Assam Finance (Sales Tax) Act, 1956 (hereinand Ors.after to be referred to as the Act) and the Rules framed thereunder. His case is that he had to deposit under protest a sum of Rs. 49,048.97 up to the period ending 31st March, 1970, as sales tax on the onion imported by him from outside the State of Assam. The contention of the petitioner is that, in the first place, 'o...
S. Kamayao Vs. A.C. Mamatuithei
Court: Guwahati
Decided on: Aug-01-1978
C.M. Lodha, C.J.1. By this application under Article 227 of the Constitution of India, the petitioner has prayed that the order dated 29th Oct. 1976 (Annexure-A/3) passed by the Executive Magistrate, Ukhrul, Mani-pur East District, in proceedings under Section 145, Cr. P.C. be quashed.2. The case has a chequered history, though Its facts relevant for decision of this application lie within a narrow compass. In proceedings under Section 145, Cr.P.C. the learned Magistrate attached the property in question and directed both the parties to appear before him and adduce evidence in respect of possession of the land. After recording the evidence adduced by the parties, the learned Magistrate by his order dated 31st Jan., 1975 came to the following conclusion:Hence, I am convinced that the seven pheidoms on the lower side of the disputed land along with the land unreclaimed was in the physical possession of the 2nd party (i. e. the respondent before me) and the nine pheidoms on the upper sid...
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