Guwahati Court July 1988 Judgments
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The New India Assurance Co. Ltd. Vs. Ramesh Kalita and ors.
Court: Guwahati
Decided on: Jul-29-1988
J.M. Srivastava, J.1. The appellant the New India Assurance Co. Ltd., hereafter the Company assails the award dated 21-4-87, under Section 92-A of the Motor Vehicles Act 1939, hereafter the Act, by the Motor Accident Claims Tribunal, Kamrup, Gauhati.2. Briefly, the relevant facts are that the accident had occurred on 19-12-78. The claim for compensation for the death of Diganta Kalita was made by his father and was pending, when on 1-10-82 the Motor Vehicles Amendment Act 1982 Act 47 of 1982 came into force and a new chapter VII-A 'liability without fault in certain cases', which included Section 92-A, was introduced. The claimant respondent moved Under Section 92-A for award of Rs. 15,000/-. The learned tribunal by the impugned award, held that the provisions of Section 92-A were available and court be invoked in a pending claim case for claim thereunder. The award for Rs. 15,000/- in favour of the claimant was made and the appellant Company was directed to make payment.3. Aggrieved,...
Sookerating Tea Company (P.) Ltd. Vs. Commissioner of Income-tax and a ...
Court: Guwahati
Decided on: Jul-28-1988
A. Raghuvir, C.J. 1. The subject-matter in this case relates to computation of interest under the Income-tax Act, 1961. Whether interest can be charged when advance tax is paid during the financial year but not paid on the due date of payment is the issue. The Revenue authorities maintained that interest is payable. The decision of the Revenue is assailed in the instant case by the petitioner. 2. The assessee in this case is the Sookerating Tea Co. (P.) Ltd. at Dibrugarh, Assam, and was taxed to pay Rs. 1,05,687 for the assessment year 1975-76. The assessee made two payments in 1974, one on June 28, 1974, Rs. 3,923, the second one on September 20, 1974, Rs. 3,923. The total of the two is Rs. 7,846 in 1974. The assessee paid three amounts in 1975, one on March 18, Rs. 13,354. Two payments of Rs. 10,000 and Rs. 15,000 were made on March 29, 1975. The total of the three amounts is Rs. 38,354. The assessee paid Rs. 11,953 on October 21, 1976. 3. The issue arises on the payments made in 1...
The Regional Manager, Food Corporation of India and ors. Vs. Ramayan S ...
Court: Guwahati
Decided on: Jul-22-1988
T.C. Das, J.1. This appeal Under Section 30 of the Workmen's Compensation Act 1923 arises out of the order dated 20-12-83 passed by the Additional Deputy Commissioner-cum-Commissioner under the Workmen's Compensation Act, Dhubri in Workmen's Compensation Case No. 47 of 1978. The Regional Manager, Food Corporation of India and the Depot in-charge of the Dhubri Godown of the Food Corporation of India are the appellants herein. 2. The case in brief is that respondent No. 1, Shri Ramayan Sahani of Ward No. 13 of Dhubri town was employed by the contractor for the services of the Food Corporation of India, in short 'FCI', for loading food grains of FCI from truck No. ASG 707 of the railway wagons at Railway goods yard at Dhubri on 14-8-77. During the course of such employment Ramayan Sahani received grievous injury on his left thumb on the said date and thereafter he was taken to Dhubri Civil Hospital where he was admitted as an indoor patient upto 1-9-77. He had lost the left thumb due to ...
Sharma and Siddhanta Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jul-16-1988
A. Raghuvir, C.J. 1. The assessee in this reference is a partnership firm run under the name and style of Sharma and Siddhanta. The assessment of the firm for the year 1962-63 was reopened. The reopening order was assailed in appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner allowed the appeal. He held : 'There was thus no omission on the part of the appellant to disclose material facts originally in its assessments. The later information which came into the possession of the Income-tax Officer regarding confessions of the hundiwallas entitled him to action under Section 147(b) and not under Section 147(a). The order of the Appellate Assistant Commissioner was reversed by the Appellate Tribunal. The Tribunal relied on the decision of the Calcutta High Court in the case of Lakhmini Mewal Das v. ITO : [1972]84ITR649(Cal) and confirmed the order of the Income-tax Officer and reversed the order in appeal and held : 'Considering the facts for the ass...
Govind Kana Vs. Kana Tida Mokaria
Court: Guwahati
Decided on: Jul-13-1988
A.P. Ravani, J. 1. Admit Mr. A.H. Mehta, waives services of notice on behalf of respondent No. 2. By consent of the parties the matter is order to be heard today.2. The appellant is a workman who has lost before the Commissioner for Workmen's Compensation and hence preferred this appeal. It was his case that on May 26, 1984 while he was in employment of respondent No. 1 he was driving the truck belonging to respondent No, 1 and he met with an accident and received serious injuries; that he was receiving monthly wages of Rs. 1,000/- per month; that after the accidental injury he took treatment and even after the treatment he is suffering from permanent partial disability and therefore he is entitled to claim compensation from the respondents. Respondent No. 2 is the Insurance Company with which the truck in question was insured by respondent No. l. The appellant-petitioner claimed Rs. 60,000/-as and by way of compensation and also claimed penalty to the extent of 50 percent of the amou...
Utankamoni Chakma Vs. Income-tax Officer and ors.
Court: Guwahati
Decided on: Jul-02-1988
B.L. Hansaria, J. 1. The petitioner belongs to the Chakma tribe of Tripura which is a scheduled tribe as defined in Clause (25) of article 366 of the Constitution. He is a permanent resident of village Hajachara in Sub-room division of Tripura. He joined the defence service as a Commissioned Officer of the Indian Army in 1946. Thereafter, he became a member of the Indian Frontier Administrative Service in 1954 and served at various places in the then North Eastern Frontier Agency (NEFA), now Arunachal Pradesh. From 1972, he started working as a Security Commissioner of Arunachal Pradesh and at the relevant time was posted at Tezpur. The occasion to file this writ application under article 226 of the Constitution arose following the advice of the Income-tax Officer, Tezpur, to the Treasury Officer, Darrang, Tezpur, to deduct income-tax from the salary of the petitioner. His assertion is that he is not liable to pay any income-tax in view of what has been stated in Section 10(26) of th...
Hemdndra Dutta Choudhury and anr. Vs. Arun Kumar Bardoloi and ors.
Court: Guwahati
Decided on: Jul-02-1988
S.P. Rajkhowa, J.1. All the three appeals arise out of common judgment and award passed on 23-7-76 by Sri G. Hussain, Member, Motor Accident Claims Tribunal, Kamrup, Gauhati, for short 'Tribunal', in M.A.C. Cases Nos. 16 (K)/74, 17 (K)/74 and 24 (K)/74. In M.A.C. Case No. 16 (K)/74 Sri Pulak Hazarika, Sri Koushik Hazarika, Sri Soumik Hazarika and Sri Amik Hazarika, the minor sons of the deceased Rajendra Nath Hazarika represented by Smt. SUniti Hazarika, their mother and natural guardian, were the claimants. In M.A.C. Case No. 17 (K)/74 Smt. Suniti Hazarika, the widow of the deceased, was the claimant. In M.A.C. Case No. 24 (K)/74 Sri Arun Kumar Bordoloi was the claimant. By the impugned judgment the learned Tribunal awarded Rs. 4,50,343/- to Sri Arun Kumar Bordoloi in M.A.C. Case No. 24 (K)/74, and jointly awarded Rs. 2,50,000/- to the widow and the minor sons of the deceased in M.A.C. Case Nos. 16 (K)/74 and 17 (K)/74. Being aggrieved at and dissatisfied with the award Sri Hemendra ...
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