Guwahati Court September 1988 Judgments
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Baghmari Tea Co. Ltd. Vs. the Divisional Forest Officer, Darrang Divis ...
Court: Guwahati
Decided on: Sep-09-1988
A. Raghuvir, C.J.1. This writ petition is by a Tea Company called Baghmari Tea Company Ltd. The company cultivates and vends tea in the District of Darrang. The Estate obtained a lease of 592.12 acres of land under the New Lease Grant No. 738 from the then Secretary of State of India in Council on May 2, 1919. The indenture of lease was registered on June 19 of the same year per order in Mutation Case No. 9 of 1918-19. The Estate is in possession of the demised land and is cultivating tea on the land.2. The land is divided in sections and trees are planted. The estate whenever in the past cut trees informed the Divisional Forest Officer, Darrang Division, Tezpur for embossing marks before the timber was transported. This practice is recounted to show the estate planted trees and removed them and used the timber without paying royalty to the State Government.3. In Sections 5 and 26 of the leased land standing trees were cut and bushes were cleared to make the land fit for fresh cultiva...
Joyjit Das Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-08-1988
Phukan, J. 1. The petitioner an educated unemployed local youth, wants to start a saw and veneer mill at Baladmari in Goalpara District and accordingly be approached the Forest Department. He purchased more than 2 bighas of land at Rs. 50,000/-, developed the same, obtained necessary licence from the Chief Inspector of Factories and also no objection certificate from the Gaon Pancha-yat. By letter dated 30-11-84 the Divisional Forest Officer, Goalpara Division informed the petitioner that the Chief Conservator of Forest was pleased to allow him to establish the said saw mill on the land. This licence was however cancelled by the Chief Conservator of Forest on 22nd July, 1985. But on the prayer of the petitioner, this cancellation order was vacated on July 25, 1985. The petitioner also obtained necessary sanction of power and placed order for machinaries worth Rs. 5 lakhs. According to the petitioner his Factory is in a position to commence production, but surprisingly enough by lette...
The State of Assam Vs. Achit Ranjan Dey and ors.
Court: Guwahati
Decided on: Sep-08-1988
S.N. Phukan, J.1. This is a petition under Section 401/482, Cr. P.C. by the State against the order dated .19-8-82 passed by the learned Sessions Judge, Kamrup at Gauhati in Case No. C. M. No. 4(K-3)/82. By the aforesaid judgment and order, the learned Sessions Judge discharged three accused persons, namely, Achit Ranjan Dey, Santok Singh and Debendra Singh under Section 7(1)(a)(ii) of the Essential Commodities Act and under Sections, 120B, 407/409, IPC. Accused Debendra is the son of accused Santok.2. On 4-3-81 a search was conducted by Bureau of Investigation (E. O.), Assam in the premises of M/s. Assam Spun Pipe & Industries Ltd. Kalapahar belonging to accused Santok and found 524 bags of cement including 427 bags of imported cement. It has been alleged that the said cement was kept without any valid permit. Accused Santok is a contractor under C. P. W. D. and he has been allotted construction works in the C. R. P. F. campus at Khanapara. 600 bags of cement for the purpose of exec...
Assam Cotton Mills Vs. Commissioner of Taxes
Court: Guwahati
Decided on: Sep-07-1988
A. Raghuvir, C.J.1. This Court on March 3, 1976, directed the Assam Board of Revenue to refer the following questions of law. Accordingly, the Board referred the questions for opinion of this Court.Questions--(1) Whether 'cotton' as described in item 8 of Schedule III to the Assam Sales Tax Act, 1947, includes 'cotton waste' and is exempted from taxation under the Act ?(2) Whether 'cotton yarn' as described in item 43 of Schedule HI to the Assam Sales Tax Act, 1947, includes cotton yarn waste and is exempted from taxation under the Act ?(3) Whether, on the facts and in the circumstances of the case, Section 19A of the Assam Sales Tax Act, 1947, can be applied to reopen the completed assessment ?2. The Assam Board of Revenue considered the subject-matter of the three questions in cases Nos. 29 STA/70 to 38 STA/70 on March 11, 1970, and held that cotton waste is different from cotton and cotton yarn waste is different from cotton yarn. The Board stated to have followed the earlier decis...
Commissioner of Income-tax Vs. Ganeshdass Sreeram
Court: Guwahati
Decided on: Sep-05-1988
A. Raghuvir, C.J. 1. Two questions are, referred to this court under Section 256(1) of the Income-tax Act, 1961. The questions read as under :'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the income derived from lease rent of the building with plant, machinery, furniture and fixtures relating to the Anjali Cinema at Shillong is assessable as income from business and not as income from other sources for the assessment years 1966-67 to 1971-72 ?(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that development rebate was admissible under Section 33 of the Income-tax Act, 1961, on the cost of the plant and machinery let out for the assessment year 1966-67 ?'2. Ganeshdass Sreeram is a registered firm. The firm, in the assessment for the assessment years 1966-67, 1967-68, 1968-69, 1969-70, 1970-71 and 1971-72, claimed rents obtained by the firm as business income. The Income-...
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