Guwahati Court November 1990 Judgments

Kutu Mia and ors. Vs. State of Assam and anr.

Court: Guwahati

S.N. Phukan, J.1. According to First Information Report, Ext. 1 on 16th August, 1981 at about 2.00 a.m. (night) seven accused persons named in the F.I.R. formed an unlawful assembly being armed with deadly weapons and trespassed into the house of Md. Alimuddin, the informant, P.W. 2 and abducted his sister, Mustt. Ayarun Bibi, P.W. 9, who was at that time 16/ 17years'old.2. Thereafter she was taken to the jungle along the path on the western side of the house of the informant. The informant was also assaulted by the accused persons and he got injuries on his person and his brother, after being assaulted, was kept confined. On hearing their hue and cry the neighbouring witnesses came running to the place of occurrence.3. The learned trial Court framed charges under Sections 366/376, I.P.C. against the three accused-appellants, namely Kutu Mia, Surman Ali and Kala Mia.4. The learned Sessions Judge, Silchar in Session Case No. 128/83 found all the accused guilty Under Section 366, I.P.C....

Shankar Narayana Construction Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1991)36ITD431(Gau.)

1. The appeals are by the assessee raising identical points. The appeals are directed against the consolidated order of the Commissioner of Income-tax as passed under Section 263 of the I.T. Act for the assessment years 1984-85 to 1986-87. Briefly speaking the facts of the case were as under.2. Forassessment year 1984-85, theassessee was assessedas aregistered firm which had filed the return showing a loss of Rs. 2,69,920. Hearing was made and assessment was completed under Section 143(3). The assessing officer mentioned that the firm carried on the business in manufacture and sale of tiles and was mainly engaged in the execution of contracts given by the Karnataka Power Corporation. He noted that the main work related to embankment and concretes. The assessee inter alia claimed investment allowance which was disposed of separately by the ITO, who started computation on the basis of the net loss as per profit and loss account, to which he added certain inadmissible expenses. The Asses...

Sundari Rubber Works Vs. State of Tripura and ors.

Court: Guwahati

B.P. Saraf, J. 1. The writ petitioner is a small-scale industrial unit engaged in the manufacture of tread rubber and mixed compound, having its head office and factory at Agartala in the State of Tripura. It was registered as a small-scale industrial unit with the Department of Industry, Government of Tripura, on February 23, 1979. The actual production started sometime in March, 1982. The petitioner is also registered as a dealer under the Central Sales Tax Act, 1956, hereinafter 'the Central Act' and under the Tripura Sales Tax Act, 1976, hereinafter 'the Act'. During the years 1982-83 and 1983-84, the petitioner manufactured only tread rubber which is a rubber product taxable under item 41 of the Schedule to the Act. The petitioner made a representation to the Secretary, Revenue Department, Government of Tripura, praying for exempting sales of rubber products manufactured by the petitioner from sales tax for at least three years. No exemption was, however, granted. The petitioner...