Guwahati Court August 1989 Judgments
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Shyamal Prasad Das Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Aug-08-1989
B.P. Saraf, J.1. The petitioner, who is a manufacturer of steel furniture in Agartala, is aggrieved by the order passed by the sales tax authorities holding that the sales of taxable goods made by him are not exempt under Sub-section (2) of Section 3 of the Tripura Sales Tax Act, 1976, or Sub-rule (2) of Rule 5 of the Tripura Sales Tax Rules, 1976 and has approached this Court by filing the two present writ petitions. As the facts and questions of law involved in both the petitions are common, they were taken up for hearing together.2. The case of the petitioner is that he is carrying on the business of manufacture of steel furniture under the name and style of Steel Well Industries, Agartala. He is registered as a dealer under the Tripura Sales Tax Act, 1976 (hereinafter referred to as 'the Act'). He is also registered as a small-scale industry with the Department of Industries to the Government of Tripura vide Registration No. SSI/AGT/8/78-79 dated May 2, 1978. The petitioner sold t...
Abdul Samod Vs. Sona Bibi
Court: Guwahati
Decided on: Aug-08-1989
S.K. Homchaudhuri, J. 1. This revision petition is directed against the order dated 12-1-83 passed by the learned Sessions Judge, Cachar, Silchar in Criminal Motion No. 52(3)/80 awarding maintenance to the Opp. Party (wife) by the petitioner (husband) at the rate of Rs. 50/- per month from the date of filing of the application.2. The opposite party approached the Court of the learned Additional Chief Judicial Magistrate, Karimganj in C.R. Case No. 19-M/80 for maintenance Under Section 125 Cr.P.C. which was dismissed by the learned Additional Chief Judicial Magistrate by judgment and order dtd. 29-7-80. The opposite party being aggrieved filed Criminal Motion No. 52(3 )/80 in the Court of the learned Sessions Judge, Cachar. The learned Sessions Judge reversed the finding of the learned Additional Chief Judicial Magistrate and awarded maintenance at the rate of Rs. 50/- per month to the opposite party (wife) Under Section 125 Cr. P.C. The petitioner feeling aggrieved by the judgment and...
National Insurance Co. Ltd. and anr. Vs. Union of India (Uoi)
Court: Guwahati
Decided on: Aug-02-1989
B.L. Hansaria, J. 1. A nationalised insurance company is fighting a wing of the Government, the Railways, to realise its dues about which there is no dispute. It is an admitted position that out of 1680 pieces of brass tubes costing about Rs. 5,68,000/-, 178 pieces of brass tubes were not delivered to the consignee who is the Assam State Electricity Board, plaintiff No. 2. The short delivery being an admitted position, the Railways have taken recourse to the technicalities to defeat the just claim of the insurer, plaintiff No. 1, which had to pay the price of the goods short delivered to the Electricity Board pursuant to an agreement entered into between them. As it is technicalities on which ground the plaintiffs have lost at the hands of the trial court, Mr. Sharma has, at the threshold, brought to our notice certain observations made in Hindustan Sugar Mills v. State of Rajasthan AIR 1981 SC 1681, wherein the Apex Court stated that the Central Government should honour its legal obl...
Md. Salim Khan and ors. Vs. Income-tax Officer and ors.
Court: Guwahati
Decided on: Aug-01-1989
B.L. Hansaria, J. 1. These petitions by the legal representatives of one late Israil Khan challenge the validity of the assessment orders passed by the Income-tax Officer relating to different assessment years. The occasion for approaching this court was the issue of notice to the legal representatives by the Tax Recovery Officer, Dibrugarh, to pay the dues. The contention, in all these writ petitions, is that as all the legal representatives of the late Israil Khan, who are said to be 10 in number, were not served with notices Under Section 143 of the Income-tax Act (hereinafter 'the Act'), the assessments were null and void and no payment could be demanded on the basis of such assessment orders. 2. In so far as the factual aspect of the case is concerned, it may be stated that the late Israil Khan died on September 24, 1971, and was governed by the Sunni School of Mohammadan law. It is also an admitted position that in all the proceedings, one wife and three sons of the late Israil ...
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