Guwahati Court August 1982 Judgments

Assam Surgical Company and anr., Vs. Central Board of Direct Taxes and ...

Court: Guwahati

Lahiri, J. 1. We propose to dispose of the bunch of civil rules by a common order. The petitioners have claimed their 'different and distinct entities' but the Revenue described them as 'Narula group'. We take the midpoint and call them as 'the petitioners', for brevity and convenience. The facts are similar, the questions of law involved are also the same and our common anxieties are to deliver quick but deliberate justice. We hasten to deliver oral judgment in court as one of us (Hansaria J.) is going to an outlying Bench for about two weeks.2. These writ applications arise out of tax evasion proceedings. The petitioners have questioned the validity of the order dated May 10, 1982, passed by the Central Board of Direct Taxes, New Delhi, 'the Board' for short, transferring the cases of the petitioners from the Income-tax Officer at Gauhati to the Income-tax Officer, Company Circle in New Delhi, in exercise of the power conferred by Section 127 of the I.T. Act, 1961, for short 'the ...

Assam Surgical Company and anr., Vs. Central Board of Direct Taxes and ...

Court: Guwahati

Reported in: (1983)35CTR(Gau)18,[1984]145ITR400(Gauhati)

Lahiri, J. 1. We propose to dispose of the bunch of civil rules by a common order. The petitioners have claimed their 'different and distinct entities' but the Revenue described them as 'Narula group'. We take the midpoint and call them as 'the petitioners', for brevity and convenience. The facts are similar, the questions of law involved are also the same and our common anxieties are to deliver quick but deliberate justice. We hasten to deliver oral judgment in court as one of us (Hansaria J.) is going to an outlying Bench for about two weeks.2. These writ applications arise out of tax evasion proceedings. The petitioners have questioned the validity of the order dated May 10, 1982, passed by the Central Board of Direct Taxes, New Delhi, 'the Board' for short, transferring the cases of the petitioners from the Income-tax Officer at Gauhati to the Income-tax Officer, Company Circle in New Delhi, in exercise of the power conferred by Section 127 of the I.T. Act, 1961, for short 'the Act...

Jugal Chandra Chetia Vs. State of Assam and ors.

Court: Guwahati

Lahiri, J.1. This is an application under Article 226 of the Constitution wherein the petitioner prays for a Writ or order directing the Respondents to settle a forest coupe with the petitioners and not to give effect to the impugned orders of the State of Assam to operate the coupe departmentally.2. The intrinsic facts necessary to decide the case are set out: A short-term Sale Notice was issued by the Divisional Forest Officer, Doom Dooma, (DFO, for short) inviting Tenders for settlement of several forest coupes including R. F. P. W. Coupe No. 10 of 1980-81. The last date of receiving tender was 10-4-1981. The petitioner's offer was the highest. There was another tenderer hut he submitted a lower rate. It is beyond any doubt that under the Assam Settlement of Forest Coupes and Mahals by Tender system Rules, 1977 -- 'the Rules' for short, the competent authority is bound to consider the tenders and settle the coupe in accordance with the provisions of 'the Rules'. Of course the Gover...

Kamakhya Prasad Barua Vs. Abhiram Medhi (deceased by L. R.'s) and Ors. ...

Court: Guwahati

Pathak, C.J. (Acting) 1. This appeal is directed against the judgment and decree passed by the Assistant District Judge on 13-11-75 in Title Appeal No. 62 of 1968 affirming the judgment and decree passed by Munsiff No. 2, Gauhati in Title Suit No, 11 of 1968 dated 15-5-68. 2. This matter was earlier heard by learned single Judge and same was referred to a Division Bench to consider the interpretation of Section 5 of the Assam Non-Agricultural Urban Areas Tenancy Act of 1955 (hereinafter 'the Act'). When the matter was last heard by a Division Bench, the appeal was again referred to a larger Bench in order to consider the interpretation put in Section 11 of the Act in respect of notice for ejectment and that is how this matter has been heard by this Bench. This appeal arises out of a suit of 1960. Considering this aspect, we have decided to finally dispose of the matter on merit. 3. A brief narration of the fact is that the respondent lessor filed a suit for recovery of the possession ...

Md. Abdul Sobhan Vs. Kinaram Das

Court: Guwahati

Lahiri, J.1. This is an application for review of our judgment and order dated 9-7-82 in Civil Rule 434 of 1982. for short 'the Writ Petition.'2. The facts leading up to the present review application are that Shri Kinaram Das filed 'The Writ Petition' questioning the validity of the appellate order passed by the Conservator of Forests. Northern Assam Circle. Tezpur. 'The Conservator' for short. Simultola Cotton Mahal No; 4 had been advertised for sale under the Assam Sale of Forest Coupes and Mahal Rules. 1977. 'the Rules' for short. The present petitioner Md. Abdul Sobhan (respondent No. 4 in 'the writ petition') offered Rs. 13.101 whereas Kinaram Das offered Rs. 24,151, Kinaram Das is a member of the listed class. The period of settlement is from 1-3-82 to 31-8-82. The Divisional Forest Officer accepted the offer of Kinaram Das. but the Conservator found certain technical error in the tender and reiect-ed it. He accepted the offer of Md. Abdul Scbhan. The Government thereby was to ...

Satna Majhi Vs. State of Assam

Court: Guwahati

K. Lahiri, J.1. The accused, an indigent boy, to whom free legal aid had been provided in the lower court was convicted under Section 302 IPC for killing his elder brother. It is alleged that his elder brother, Durga Majhi, being drunk returned home at mid-night abused his mother and sister, assaulted and kicked them both, broke the walls and posts of the house, chased after everyone with a dao in his hand threatened the inmates 'to cut to pieces' when the accused snatched the dao and dealt blows apprehending death or grievous assault on his mother, daughter and upon himself as well. The story depicted above is pictured in the written ejahar lodged by an unsophisticated and illiterate person, PW 2 Smt. Bhadori Majhi, mother of the deceased as well as the appellant. As a consequence of the dao blows inflicted Durga succumbed to the injuries. It is the prosecution case narrated by P.W. 2 Smt. Bhadori Majhi that the deceased returned home being drunk, commanded for getting food, asked f...

Ayaj Ali Vs. State of Assam

Court: Guwahati

K. Lahiri, J.1. The appellant being indigent this Court appointed State defence for him. He has been convicted under Section 302, I.P.C. and sentenced to imprisonment for life by the learned Sessions Judge, Cachar at Silchar.2. In a nutshell the prosecution case is that at all relevant times the appellant was a domestic servant of Dholamani Singh. It is alleged by the prosecution that on 9-7-1978 Dholamani Singh and his servant, the present appellant, were grazing buffaloes inside the compound of the deceased wherefor the wife of the deceased protested at the action of the appellant and his master in allowing the bufffaloes to graze. In spite of the protest the appellant and his master continued to do so and claimed that they would continue to do so. At this her husband Ganga alias Rosman Ali came out and told them that even after grazing inside their compound they were abusing his wile. This led to altercations and exchange of hot words and the present appellant dealt a dao blow to ...

Kishanlal Agarwala and anr. Vs. State of Assam and anr.

Court: Guwahati

Ali, J.1. These two civil rules under Article 226 of the Constitution raisecommon questions of law and they relate to the land of the same C. S. plot So they were heard together and the came judgment and order will cover both of them.2. The brief narration of Civil Rule No. 292/78 is that land of dag No. 707 (old 760) of Nowgong town measuring 2B-4K. 4L. belonged to Nowgong Local Board of which the Board leased out to the petitioner 12 lechas of land at a fixed rent of Rs. 90/- per month in 1955 and a patta wag executed in that behalf. The petitioner constructed a permanent house in which he resided and carried on business in textile. The house which has been serving the purposes of both residence and textile business of the petitioner falls within Nowgong Municipal Board and the house was constructed with the permission of the Municipal authority. The Municipality also entered the holding of the petitioner in its assessment records. In 1929 the Nowgong Local Board leased out 15 lecha...

Aminul Hoque Saikia Vs. Gobinda Upadhyaya and ors.

Court: Guwahati

Lahiri, J. 1. A writ of habeas corpus issues not only for release from detention 'by the State' but also for release from 'private detention'. Where common law prevails, a writ of habeas corpus is generally availed of by husband for getting back the custody of his wife, if she is wrongfully detained by anyone without her consent. What amounts to wrongful confinement or detention of the wife is a question which invariably varies from case to case and it is for the Court to decide in each case considering the circumstances either entitling or disentitling the husband to the custody. Demand of the writ at the instance of a husband is very rare in English Law. In India as well the writ of habeas corpus to regain custody of wife is rarely availed as ordinarily a husband regains his wife's custody Under Section 97 of the Criminal Procedure Code, 1973, if the taking away amounts to an offence. If, on the other hand, the taking away does not amount to an offence the doors of the Civil Court...

Jaladhar Chakma and Etc. Etc. Vs. the Deputy Commissioner, Aizawl, Miz ...

Court: Guwahati

Pathak, C.J. (Acting) 1. This batch of petitions under Article 226 of the Constitution of India are directed against the orders passed by the Administrative Officer, Tuipuibari Group Centre in the District of Aizawl. These impugned orders read as follows : 'No. TPB. 9/79-80/40 dated Tuipuibari, the 13th October, 1980. ToThe Secretary,Village Council, Tuipuibari I/ Tuipuibari II.Sub : Eviction of villagers within the Dampa Wild Life Sanctuary. As per the Deputy Commissioner, Aizawl's letter No. AAM.20/79-80/249 of 26-9-80 it is hereby ordered that (it is) time for shifting of the villages named below falling within the Dampa Wild Life Sanctuary, to the villages named against each of them. It is ordered that no villagers will be allowed to cut and cultivate jum within the Damoa Wild Life Sanctuary and anybody violating the order will be fined.Sl. No.Villages to be shiftedPlaces of shifting1.LikisutiPhulpui (Variahkawn)2.Alvapuldo.3.Keisalam/Selingdo.4.Pansurydo.5.Aadarmarkdo.6.Silsury...