Guwahati Court May 1989 Judgments
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Commissioner of Wealth-tax Vs. Tarachand Agarwalla
Court: Guwahati
Decided on: May-31-1989
Manisana, J. 1. In compliance with the direction given by this court in Civil Rules Nos. 40(M) and 41(M) of 1979 relating to the wealth-tax assessment of Tarachand Agarwalla for the assessment years 1972-73 and 1973-74, the Tribunal drew up a statement of case for referring the following question as framed by this court: '(i) Whether, on the facts and in the circumstances of the case and on a proper construction of Section 2(m), Section 4(1)(b), Section 5(1)(iv) of the Wealth-tax Act, 1957, and Rule 2 of the Wealth-tax Rules, 1957, the Tribunal was justified in upholding the direction of the Appellate Assistant Commissioner that exemption of proportionate share of the interest in the building belonging to the firm should be allowed under Section 5(1)(iv) in the hands of the assesses-partner?' (underlining ours) 2. The facts of the case, in brief, are thus. The assessee was a partner in a partnership firm. In computing the net wealth of the assessee, the Wealth-tax Officer included t...
Niranjan Kumar Das Vs. Ranadhir Roy and ors.
Court: Guwahati
Decided on: May-26-1989
Manisana, J.1. This petition under Section 482, Cr. P.C. raises the following question :Whether a Sessions Judge has the power to entertain revision petition filed by an informant against the order of acquittal made by a Magistrate in a case instituted upon a police report?2. Facts, The police submitted charge-sheet against the accused-respondents under Section 341/325/34, IPC. The Additional Chief Judicial Magistrate Cachar in GR Case No. 1410 of 1980 framed charge under Section 325 read with Section 34, IPC against the accused persons on the accusation that on 13-6-80 at about 8 p.m. at Rangirkhari of Silchar the accused persons voluntarily caused grievous hurt to the informant in furtherance of the common intention of all the accused persons. The learned Magistrate acquitted the accused n the charge by a judgment dated 18-6-82. State has not filed appeal against the order of acquittal. Being aggrieved by the order of acquittal, the informant filed a revision petition in the Court o...
Md. BadaruddIn Ahmed Vs. State of Assam
Court: Guwahati
Decided on: May-12-1989
Y. Ibotombi Singh, J.1. The appellant Badaruddin was tried for the murder of Tabibulla Hazarika and his son Matlabuddin Ahmed by the Court of Sessions, Darang. He is convicted and sentenced to imprisonment for life. In addition, he was also sentenced to a fine of Rs. 1,000/- and in default of payment of fine, he was directed to undergo another 6 months rigorous imprisonment. It is against this order of conviction recorded by the Sessions Judge, Darrang in Sessions Case No. 112 (D-M) of 1977 that the convict has preferred the present appeal from jail.2. The prosecution story of the occurrence, as gathered from the 5 eye witnesses, is that on 1-10-74 at about 4 P.M. while Moinul Haque P. W. No. 4 was tending their cows in their land situated at Bordoulguri village, one male calf entered into a plot of land which was purchased by his father from one Hamir Ali. All of a sudden, Makibur Rahman alias Hafiz Ali (absconding accused) hurled a spear aiming towards the calf thereby causing a pie...
Hem Chandra Nayak Vs. State of Assam
Court: Guwahati
Decided on: May-12-1989
Y. Ibotombi Singh, J.1. A man starts to seek his origin when he cannot control his carnal desire. Therefore, a person, who cannot control his such sexual desire, has become a menace to society. This case illustrates the brutal or ferocious acts of a person who could not control his carnal desire.2. Shri Taranath Tamuli lodged the First Information Report (Exhibit-1) on 5-10-1984 at 4.30 p.m. on the basis of report from Madan Nayak, Chowkidar. It was stated that accused Hem Chandra reported the Chowkidar in the morning that he had killed a woman of the tea garden in the night and concealed the dead body inside the nulla of Section 14 of the garden. Case was registered at Chabua Police Station and investigated into. The accused also surrendered before the Officer of Chabua Police Station that day. The case being committed to the Court of Session, the accused Hem Chandra Nayak faced trial for the charges under Sections 376/302/201 of the I.P.C. by pleading not guilty. The Sessions Judge...
Commissioner of Income-tax Vs. O.T. Rahman
Court: Guwahati
Decided on: May-03-1989
A. Raghuvir, C.J.1. The following two questions have been referred to this court under Sub-section (1) of Section 256 of the Income-tax Act, 1961 : '(i) Whether, on the facts and in the circumstances of the case and having regard to the provisions of sections 5, 145(2) and 56 of the Income-tax Act, 1961, income from interest on compensation received by the assessee in the relevant previous year was not properly assessed on receipt basis in the assessment year 1973-74 ? (ii) If the answer to question No. (i) is in the negative, whether, on the facts and in the circumstances of the case, income from interest on compensation awarded by the statutorily designated authority is not assessable only for the year in which the interest is awarded or quantified by such order of such authority ?' 2. The assessee, O.T. Rahman, owned 54 bighas 3 khathas and 17 lechas of land and that land was acquired under the Land Acquisition Act I of 1894, After the market value of the land was determined by th...
Surendra Nath Medhi Vs. State of Assam and ors.
Court: Guwahati
Decided on: May-02-1989
Manisana, J. 1. In this writ petition, the petitioner has challenged an order of 28 March, 1979 of the Governor of Assam by which pay scale of the Assistant Professors of the Engineering Colleges in Assam has been revised, on the ground that the order is in violation of Article 14 of the Constitution. 2. The Assam Engineering College Gauhati was established in the year 1955, and there was no classification of the Lecturers and Assistant Professors of technical and non-technical subjects. But the Government of Assam basing on the resolution of the Assam Pay Committee of 1956 made classification of the teachers into two different categories, namely teachers of technical and non-technical subjects with different pay scales with effect from 1 April, 1958. The teachers teaching Physics, Chemistry and Mathematics are termed as teachers of non-technical subjects. The petitioner joined the Assam Engineering College in the year 1960 as a Lecturer and his appointment as Assistant Professor ...
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