Guwahati Court March 1985 Judgments
Shri Pranesh Chandra Palit Vs. Superintendent of Taxes and ors.
Court: Guwahati
Decided on: Mar-27-1985
K.M. Lahiri, Ag. C.J.1. We propose to dispose of these civil rules by a common judgment as common questions of facts and laws are involved in these civil rules.2. The moot question is whether 'meat on hoof' is taxable under the Assam Sales Tax Act, 1947 To answer the question it is necessary to gather the meaning of the expression 'meat on hoof'. The petitioners are contractors who supplied among other things 'meat on hoof' and 'meat' to para-military forces like the Assam Rifles, etc. Under Section 7 read with entry 11 of Schedule III to 'the Act' no tax is payable on the sale of meat except when sold in sealed containers. However, in the instant cases, the question of sale in sealed containers does not arise. The taxing authorities held that the assessee had supplied 'meat on hoof' relying on the tender notices. Admittedly the sales tax authorities did not consider the terms of the contract between the contractors and the para-military authorities.3. It has been urged before us tha...
Tag this Judgment!Meharabam Pheijao and ors. Vs. State of Manipur and ors.
Court: Guwahati
Decided on: Mar-26-1985
Das, J. 1. The three petitioners herein have questioned the legality and validity of the nomination of 5 candidates for admission into the 1st Year M. B. B. S. Coarse for the 1984-85 session in the medical college of Ranchi, Silchar and Gorakhpur. The intrinsic facts are that the Secretary, Medical, to the Government of Manipur published a notification dated 8-7-83 prescribing the minimum eligibility marks for general, Scheduled Caste & Scheduled Tribe candidates for admission to the Regional Medical College at Imphal and the other medical colleges outside the State, namely, B. R. D. Medical Collage, Gorakhpur, Regional Medical College Silchar and Rajendra Medical College at Ranchi. Altogether 15 seats were reserved for the candidates from Manipur from Central Pool. About 400 candidates including the three petitioners appeared in the test examination held by the Selection Board on 22-7-84 for getting admission into the 1st year M. B. B. S. Course for the year 1984-85. On the bas...
Tag this Judgment!Dulal Chandra Bhuyan and ors. Vs. Secretary to the Government of Assam ...
Court: Guwahati
Decided on: Mar-23-1985
Lahiri, Actg. C.J. 1. The true construction of the provisions contained in the 3rd Proviso to Section 22(1) and Sections 135, 136 and 138 of the Assam Panchayati Raj Act, 1972, for short 'the Act' falls for determination in this writ application. 2. Petitioner No. 1 claims that he is a social worker, 'a recognised labour leader' and he has devoted himself to 'self-less service' to the community. However, he is fighting for the office of the Chief Administrator of the Mahkuma Parishad, to be precise, just for the office of the Chief Administrator of an ad hoc committee of the Mahkuma Parishad. What is the fight for? Is it for doing better social service than his adversary? The field of sooial service is large, wide and extensive. Should social workers spend their time, money and energy in fighting out litigations. In the litigation the Tezpur Mahkuma Parishad has also been added as a party. Mr. G. K. Talukdar, learned counsel for the Mahkuma Parishad, respondent 6, has stated that t...
Tag this Judgment!Srish Chandra Choudhury Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Mar-18-1985
Saikia, J. 1. The writ petitioner as the General Secretary, Deshi Tripura (Laskart Upajati Kalyan Samity, Agartala impugns the cabinet decision of the Government of Tripura, dt. 11-8-1975 to the effect that the Deshi Tripura (Laskar community), a community described as Laskar Kshatria and Deshi Tripura was not covered by the terms mentioned in the Presidential Scheduled Tribes Orders of 1951, 1956 and 1976 for Tripura; and the instructions issued by the Government of Tripura dt. 27-9-1978 not to issue Scheduled Tribe Certificates to the members of that community. The only question to be decided is whether the Deshi Tripura (Laskar) community is included within the Tripura, Tripuri, Tippera tribal community of Tripura.2. The petitioner belongs to the Deshi Tripura (Laskar) community, commonly known and hereinafter referred to, as 'Laskar' community. Mr. N. M. Lahiri, the learned Advocate General, Meghalaya for the petitioner submits that the 'Laskar' community is part and parcel of the...
Tag this Judgment!Assistant Collector of Customs Vs. Umed Kumar Jain
Court: Guwahati
Decided on: Mar-12-1985
K.N. Sarkaria1. This Criminal Appeal is from the judgement of acquittal of charge under Section 135(a)(ii) of the Customs Act, 1962, shortly, 'the Act'. 2. The appellant, Assistant Collector of Customs and Central Excise, Dhubri, lodged a complaint under Section 135 of the Act, alleging that on 16th January, 1973 at about 4 A.M. while the B.S.F. was on patrol duty they noticed one boat about to cross the border into Bangladesh near pillar No. 1042 and on being challenged by the B.S.F. patrol party the boatmen and the occupants of the boat fled away leaving the loaded boat on the border. The boat was found by the B.S.F. party to have been loaded with 150 packets of catechu and they brought the catechu-loaded boat to Dhubri, and on 18th January, 1973 the contraband was seized. They also recovered from the boat one challan dated 15th January, 1973 and a money receipt for the catechu in the name of one Umed Kumar Jain of Tinsobigha. Public notice inviting claims to the boat and the catech...
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