Guwahati Court May 1990 Judgments

Electrical Cables and Conductors Vs. State of Tripura and ors.

Court: Guwahati

B.P. Saraf, J.1. The petitioner is a registered partnership firm and a dealer under the Tripura Sales Tax Act, 1976, hereinafter 'the Act'. It carries on the business of selling and supplying electrical goods. For the year ending 30th June, 1987, the petitioner was assessed by the Superintendent of Taxes by his order of assessment dated 20th March, 1989, summarily under Section 9(4) of the Act. The summary assessment was made on the ground of failure of the petitioner to appear on the date fixed for hearing without any valid reason. Against the order of summary assessment the petitioner filed an application under Section 10 of the Act for cancellation of the best judgment assessment. In the said application it was stated that the petitioner had filed an application for time which was not considered and the best judgment assessment was made. It was further stated that the petitioner was willing to appear and produce his books of account in support of its returns. The Superintendent of ...

Biswajit Sinha and anr. Vs. Dibrugarh University and ors.

Court: Guwahati

Homchaudhuri, J. 1. In this writ petition, the petitioner Shri Biswajit Sinha, President of Dibmgarh University Pharmaceutical Sciences Student Union has challenged the appointment of respondent No. 6 in the post of Reader in Pharmaceutical Chemistry, Dibrugarh University and appointment of respondent No. 7 in the post of Lecturer in Pharmaceutical Microbiology/ Bio Chemistry on the ground that none of them possess the requisite qualification prescribed by the staturoty Rules for the post of Reader and Lecturer of the subject and also their appointment in the posts have been made ignoring the qualified eligible candidates who applied for the post in response to the advertisements. The petitioner has also impugned the advertisement No. 9/27 and No. 3/88 issues by the Registrar, Dibrugarn University for appointment to the posts of Reader in Pharmaceutical Chemistry and Lecturer in Pharmaceutical Micro-biology respectively.2. The petitioners have filed the petition on behalf of the Unio...

Khanindra Chandra Das Vs. Smt. Kusum Das

Court: Guwahati

S.N. Phukan, J. 1. An application under Section 13 of the Hindu Marriage Act, for short the Act, was filed by the husband Khanindra Chandra Das against his wife Smt. Kusum Das before the learned District Judge, Kamrup at Guwahati. By the impugned judgment and other the petition was dismissed and hence this appeal. 2. Both the parties are Hindu by religion and were married on 24-2-1974 according to Hindu rites and they lived together till 2-3-1983. Out of their lawful wedlock one daughter and one son were born on 29-10-76 and 17-11-80 respectively. According to petitioner both of them were maintaining good relationship including with other members of the family. The wife was attending Knitting classes in the afternoon and on 2-3-1983 she went to attend the said school, but did not return home. The husband made attempts to locate his wife. She was not found at the residence of her father which is situated within Guwahati city. All of them got worried and both the fathers of the husband...

Assam State Transport Corporation Vs. Kamurun Nessa Mazumdar and ors.

Court: Guwahati

B.P. Saraf, J.1. The appeal and the cross-objection both arise out of the award dated 24.5.1984 made by the Motor Accidents Claims Tribunal, Cachar. The appellant is the Assam State Transport Corporation (hereinafter referred to as 'the Corporation') and the cross-objectors are the claimants.2. An accident took place on 30.4.1981 in which a bus belonging to the Corporation was involved. The bus of the Corporation hit a truck belonging to the claimants which was coming from the opposite direction, as a result of which the truck was damaged and the driver of the truck also sustained minor injuries. A claim was made for compensation claiming a sum of Rs. 26,469/-. The amount claimed comprised of a sum of Rs. 23,819/- on account of expenditure incurred on repairs of the truck, Rs. 2,000/- on account of loss of income from the truck, Rs. 400/- being driver's pay for the said period, Rs. 200/- for cost of treatment of claimant No. 2 and Rs. 50/- on account of loss of work of claimant No. 2....

Assam State Transport Corporation Vs. Smt. Kamurun Nessa Mazumdar and ...

Court: Guwahati

B.P. Saraf, J.1. The appeal and the cross-objection both arise out of the award dated 24-5-84 made by the Motor Accident Claims Tribunal, Cachar. The appellant is the Assam State Transport Corporation (hereinafter referred to as 'the Corporation') and the cross-objectors are the claimants.2. An accident took place oh 30-4-81 in which a bus belonging to the Corporation was involved. The bus of the Corporation hit a truck belonging to the claimants which was coming from the opposite direction, as a result of which the truck was damaged and the driver of the truck also sustained minor injuries. A claim was made for compensation claiming a sum of Rs. 26,469/-. The amount claimed comprised of a sum of Rs. 23,819/- on account of expenditure incurred on repair of the truck, Rs. 2,000/- on account of loss of income from the truck, Rs. 400/- being driver's pay for the said period, Rs. 200/- for cost of treatment of claimant No. 2, and Rs. 50/- on account of loss of work of claimant No. 2.3. Th...

Asman Ali Laskar Alias Jamir UddIn Vs. Forjan Ali Barbhuiya

Court: Guwahati

S.N. Phukan, J. 1. This second appeal is by the defendant. 2. Plaintiff filed the suit for recovery of arrears of rent and for eviction of the tenant from the suit house. The suit house is situated outside the urban area and as such the tenancy is governed by the Transfer of Property Act. The learend trial Court decreed the suit only for arrears of rent, but rejected the prayer for ejectment of the defendant. The prayer for ejectment was rejected only on the ground that no valid notice as required under Section 106 of the Transfer of Property Act was served. Learned lower appellate Court held that notice to quit was valid and legal and accordingly decreed the suit in full. Hence, the second appeal. 3. The learned trial Court considering the question of notice while taking up issues Nos. 4 and 5. The tenancy was according to Bengali Calendar month and the notice was in English. Both the Courts below held that notice was issued by registered post on 28-10-75 and it was received by the ...

Dulu Gogoi and ors. Vs. State of Assam

Court: Guwahati

M. Sharma, J.1. This appeal is directed against the conviction and sentence awarded by learned Sessions Judge, Dibrugarh in Sessions Case No. 176(D)/87.2. The five appellants namely (1) Bulu Gogol, (2) Kakati Gogoi (3) Girin Gogoi, (4) Rajani Gogoi and (5) Gutibor Gogoi faced the trial under Section 302/34 I.P.C. and learned Sessions Judge found accused appellants guilty of the said Sections and convicted and sentenced them to undergo life imprisonment. Hence this present appeal.3. On 21-6-86 one Samadhar Chetia filed an ejahar against the five accused appellants and one Bhakat Gogoi stating that one Jagne-swar Chetia through Maneswar Phukan informed that his son Shri Haren Chetia was assaulted by dao and left in a drain at the southern boundary of Maud Tea Estate. He came to the place of occurrence with some villagers and in the place of occurrence he found his son Haren was lying injured condition. They immediately shifted him to the hospital. The injured told the names of the accus...

Assam Biscuit Manufacturing Co. Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

Reported in: [1990]185ITR535(Gauhati)

A. Raghuvir, C.J.1. Assam Biscuit . at Gauhati is the assessee in the above reference. The assessee-company was incorporated in 1970. As the name indicates, the company was to manufacture biscuits and other bakery products. From the inception, the company proved to be a non-starter. On June 4, 1973, in a report to the shareholders, the board of directors informed that there was an overall deficit of Rs. 2,52,872 in the audited accounts ; the depreciation amount was Rs. 1,22,938 and the carried forward loss was Rs. 9,28,005. The company suffered heavy losses in the two years of business. The position of the factory was not satisfactory. The company did not manufacture biscuits from March 1, 1973. The factory unit and office premises of the company were leased out to a tenant. This is the short and brief history of the assessee-company.2. In the proceedings relevant to the assessment years 1974-75, 1975-76 and 1976-77, before the Revenue authorities, the company represented that the busi...