Guwahati Court October 1987 Judgments
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Naga People's Movement for Human Rights (NPMHR) Vs. Union of India (UO ...
Court: Guwahati
Decided on: Oct-28-1987
Saikia, C.J. 1. The Senapati District of Manipur, hereinafter referred to as the 'the district, having been declared as a disturbed area under Section 3 of the Armed Forces (Special Powers) Act, 1958, hereinafter referred to as 'the Act', alleging infringement of the fundamental rights guaranteed under Arts. 14, 19(1), 21, 22, 23, 25 as well as other constitutional and legal rights of the residents of the district, after some members of the National Socialist Council of Nagaland attacked the Assam Rifles Post at Qinam village and made off with some arms and ammunitions, and in course of the subsequent combing operations carried out by the armed forces, taking over the administration of the district in purported exercise of powers given under the Act, the Naga People's Movement for Human Rights (NPMHR) as petitioner in this petition under Article 226 of the Constitution of India seeks, inter alia, a declaration that Section 6 of the Act is unconstitutional and void; a writ of certior...
Kamalpur (Assam) Tea Estate Private Ltd. and anr. Vs. Superintendent o ...
Court: Guwahati
Decided on: Oct-27-1987
K.N. Saikia, C.J. 1. The petitioner-company impugns the notices of demand dated April 27, 1960, and April 7, 1975, issued by the Superintendent of Taxes, Jorhat, the former demanding the sum of Rs. 6,439.86, and the latter, issued after part payment, demanding the balance amount of Rs. 3,000, payable by it for the period ending December 31, 1959, as per the impugned assessment order dated March 24, 1960, made under the Assam Taxation (on Goods Carried by Roads or Inland Waterways) Act, 1954, and prays for refund of Rs. 3,439.86 already deposited by it pursuant to the demand notice dated April 27, 1960. The petitioner-company carries on the business of cultivation; manufacture and sale of tea in the Kamal-pur Tea Estate despatching some of its products to Calcutta. 2. In 1954, the Assam Taxation (on Goods Carried by Roads or on Inland Waterways) Act, 1954, was passed levying taxes on manufactured tea carried by road or inland waterways. The petitioner-company submitted a voluntary ret...
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