Guwahati Court February 1988 Judgments
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Modern Candle Works Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: Feb-26-1988
K.N. Saikia, C.J. 1. The question to be decided in this petition is whether wax candles are goods distinct and different from wax for the purpose of the Assam Sales Tax Act, 1947. If wax candles are distinct goods it will be taxable under the Assam Sales Tax Act; if it is wax it will be taxable under the Assam (Sales of Petroleum and Petroleum Products, including Motor Spirit and Lubricants) Taxation Act, 1955, shortly, 'the Petroleum Taxation Act'.2. The petitioner, M/s. Modern Candle Works, is a partnership firm carrying on the business of sale and supply of wax and wax candles since 1971. It purchases wax in bulk, makes candles out of it and sells. The firm is registered now as a dealer under the Assam Sales Tax Act, 1947, hereinafter called 'the Act'. The Superintendent of Taxes, Gauhati, hereinafter called 'the Superintendent', by his notice dated 27th July, 1971 issued under Section 10 of the Act directed the petitioner to apply for registration as a dealer under the Act, but th...
Azgor Ali and ors. Vs. ReazuddIn Miah and ors.
Court: Guwahati
Decided on: Feb-18-1988
S.N. Phukan, J. 1. This Second Appeal is direeted against the judgment and decree dt. 14-7-1978 passed by the learned Assistant District Judge, Goalpara, Dhubri in Title Appeal No. 15 of 1978. By the impugned judgment and decree the learned lower Appellate Court set aside the judgment and decree dt. 27-1-78 passed by the learned Munsiff No. 2, Dhubri, in Title Suit No. 169 of 1976. 2. The present appellants as plaintiffs filed the suit against the present respondents for declaration that the decree obtained in a previous Title Suit No. 736 of l969 in which the present appellants were not parties is inoperative. The appellants also prayed for a decree for declaration of their right, title and interest and joint possession over the suit land and also for permanent jnjunction. 3. Late Pasan Sk, the predecessor of the appellants and the pro forma defendants of the Title Suit was the owner of 30 Bighas and odd land which includes the suit land measuring about 20 Bighas and odd. It is all...
Mahammad Sanoowar Ali Majumdar and ors. Vs. Asman Ali Majumdar and ors ...
Court: Guwahati
Decided on: Feb-18-1988
B.L. Hansaria, J. 1. The present suit was filed in 1978 praying for a decree of redemption of mortgage relating to the suit land. The case , of the plaintiffs, in short, was that the suit land was mortgaged to defendants 1 to 3 on 2-3-62 and the contract was embodied in two documents executed on the same date by one of which the properly was absolutely transferred to these defendants and by the second an Ekrarnama was executed by these defendants to re-transfer the suit land. According to the plaintiffs, the transaction was in the nature of an English mortgage. The defendants denied the averments and a plea was also taken that the suit was barredby res judicata in view of the fact that an earlier suit (TS 16/70) filed by the plaintiffs was dismissed on contest which decree was affirmed in an appeal. In the earlier suit the plaintiffs had prayed for specific performance of the agreement relating to re-conveyance of the suit land by relying on the Ekrarnama. The suit was, however, dism...
Noorbari Tea Company (P.) Limited Vs. Income-tax Officer, A-ward and a ...
Court: Guwahati
Decided on: Feb-12-1988
B.L. Hansaria, J.1. These applications under article 226 of the Constitution have challenged the validity of the notices issued to the petitioner-company under Section 148 of the Income-tax Act, 1961, hereinafter 'the Act ' concerning the assessment years 1965-66 to 1972-73. The purpose ofissuing the notices is to reopen the assessments made for the years in question. The validity of the notices has been questioned on the ground that the Income-tax Officer had acted without jurisdiction. The legal position is that in a case where the jurisdiction of the Income-tax Officer is assailed in issuing notice under Section 148 of the Act, it is for the Department to satisfy the court about the existence of the same. This position has not been disputed before us, and rightly, by Shri Choudhury in view of the catena of decisions of the Supreme Court starting from Calcutta Discount Co. v. ITO : [1961]41ITR191(SC) . It is also well-settled that if the Income-tax Officer were to lack jurisdiction...
Badhna Kharia Vs. State of Assam
Court: Guwahati
Decided on: Feb-12-1988
1. Sukra Kharia, father of accused Badhna Kharia, was murdered in the night of 19-3-1983 inside his house. The Accused faced the trial for the charge of killing his father. He pleaded not guilty.2. Prosecution adduced two types of evidence, namely, (1) direct evidence of P.W. 3 Smt. Rukni Kharia, mother of the accused and (2) evidence of the three witnesses - P.W. 2 Kumar Nag, P.W. 4Etowa Kharia and P.W. 5 Mohesh Nayak on the fact of extra-judicial confession of the accused. The learned Sessions Judge relied on this evidence and convicted the accused under Section 302 of the I.P.C. Hence this appeal by accused Badhna Kharia from Jail.3. There was no dispute on the fact of death of Sukra Kharia in the night of 19-3-1983 as a result of injuries sustained. Mr. M. Ahmed, A.S.I., Bordubi Police Station held inquest over the dead body on 20-3-1983. Ext. 2 was the inquest report. Cut injuries over neck and head were found and recorded in that report. Dr. M.N. Gogoi (P.W. 1) held post morterm...
Naginder Singh Vs. Commander 44 Border Road Task Force and anr.
Court: Guwahati
Decided on: Feb-11-1988
Das, J. 1. A well known maxim is often said 'honest men dread arbitration more than they dread law suits.' Here is a case which has entered this Court in a shape of an appeal arising out of an arbitration matter between the present appellant and the respondents. The appellant herein had challenged the legality and validity of the judgment and order dt. 25-6-83 passed by the Deputy Commissioner, West Siang District, Along refusing to set aside the award dt. 16th April, 1981 passed by the arbitrator (Lt. Col. V. S. Vandari) in an arbitration proceeding between the appellant and the respondent 1. The respondent 2 Union of India is represented by the respondent 1 in this appeal. The learned Deputy Commissioner, West Siang District, Along by the impugned order affirmed the award of the arbitrator and passed the decree by making the same as a rule of the Court. The broad facts leading to this appeal may be summarised hereunder : 2. The appellant, who is a contractor entered into a contract ...
State of Assam Vs. Manik Chandra Dey
Court: Guwahati
Decided on: Feb-03-1988
T.C. Das, J.1. The accused Manik Chandra Dey has been convicted under Section 302 I.P.C. by the learned Deputy Commissioner, North Cachar Hills in Sessions Case No. 2 of 1976 and sentenced to suffer imprisonment for life. The learned Deputy Commissioner exercised the powers of the Sessions Judge, under the Rules for Administration of Justice in North Cachar Hills District. The learned Deputy Commissioner has made this Reference as required under Rule 14 of the 'Rules for the Administration of Justice in North Cachar Hills District' for confirmation by this Court as to the conviction and sentence passed by him. Earlier, a Reference was made to this Court but by the order dt. 26-2-80 in Criminal Hill Reference No. 1 of 1977 this Court remanded the Reference to the learned Deputy Commissioner to examine the Magistrate who recorded the confessional statement to prove the confession in accordance with law and to dispose of the case keeping in view the observations made by this Court. The ...
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