Guwahati Court July 1991 Judgments
Commissioner of Wealth-tax Vs. Ka Krom Rapsang Jaiaw Langsning
Court: Guwahati
Decided on: Jul-19-1991
J.M. Srivastava, J. 1. By this petition under Section 27(3) of the Wealth-tax Act, 1957, hereinafter referred to as the 'Act', the Commissioner of Wealth-tax, North Eastern Region, Shillong, hereinafter referred to as the 'Commissioner' seeks a direction to the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, hereinafter referred to as the 'Tribunal', to submit a statement of case on the question of law formulated in paragraph 6 of the petition to this court for decision. 2. The respondent, hereinafter referred to as the assessee, had submitted returns of net wealth for the assessment years 1079-80, 1980-81, 1981-82, 1982-83, 1983-84 and 1984-85. The Wealth-tax Officer, during the course of assessment, found that the assessee had not disclosed her propertiesat Shillong and at Jaiaw. The Wealth-tax Officer initiated penalty proceedings and imposed penalty under Section 18(l)(c) of the Act for each assessment year. The assessee preferred appeals against the said orders which were...
Tag this Judgment!Mahadeolal Jalan Vs. Hardeodas Iswardas
Court: Guwahati
Decided on: Jul-18-1991
Manisana, J. 1. In this appeal, the question which arises for consideration is whether the appeal is maintainable under Clause 15 of the Letters Patent.2. Facts, -- A single Judge of this Court dismissed Civil-Revision No. 128 of 1984 on 27-11-90 on merits though the petitioner in the revision was absent. The petitioner filed before the single Judge two applications, one under Order 47, Rule 1, C.P.C. for review of the order of dismissal and the other under Section 151, C.P.C. for restoration of the revision. Both the applications were rejected on 4-1-91 by a composite order in Review Application No. 1 of 1991. Hence this appeal. 3. Clause 15 of the Letters Patent has two parts. We are concerned with the first part. The first part, in so far as civil matter is concerned, provides: 'And we do further ordain that an appeal shall lie to the said High Court.............fromthe judgment (not being a judgment passed in exercise of appellate jurisdiction in respect of a decree or order made...
Tag this Judgment!B. Purchiba Ao Vs. R.K. Atoshe Sema and ors.
Court: Guwahati
Decided on: Jul-15-1991
B.P. Saraf, J.1. The petitioner Shri B. Purchiba Ao is a Sub-Divisional Officer (T.C.), M&B; and is attached to the office of the Chief Engineer, K & B, Kohima, Public Works Department.2. A complaint was filed against him by two persons, namely, R.K. Atoshe Sema and I. Kiyelho Sema in the Court of the Judicial Magistrate, Zunhebote alleging use of forged signatures in drawing the money and misuse of funds (Corruptions). The complaint is quoted below :SUB : FILLING THE CASE AGAINST SHRI B. PURCHIBA AO, DRAWING THE MONEY AND MISUSE OF FUNDS (CORRUPTIONS)Sir,The humble petitioners, we the undersigned have the honour to state the facts which is cited above in the subject for favour of your earlier judgment to save the public and Governments fund.The facts of records are giving in separate sheets. Issue the warrant on I.P.C. 408 and 467 Sections.Enclo :-- -- Sheets. Yours faithfully ...3. Some sheets were annexed to the said complaint showing the names of persons who did the soiling and me...
Tag this Judgment!Noble Sales Agency Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jul-02-1991
Manisana, J. 1. In this application under Article 226 of the Constitution of India, the petitioner M/s. Noble Sales Agency has challenged the settlement of the contract for supply of country spirit at Silchar warehouse with the respondent 4 M/s. National Trading Corporation. 2. Facts, -- The Government of Assam, by a public notice dated 31-7-89 published in the Assam Gazette dated 2-8-89, invited candidates to make their tenders for supplying potable alcohol/ ractified spirit Grade I to the warehouses at Jorhat, Nazira, Tinsukia, North Lakhimpur and Silcur. The present case is concerned with the warehouse at Silchar. In pursuance of the notice, 14 persons put in their tenders for the warehouse at Silchar. The lowest tender was of M/s. Vaibhav Marketings the rate being Rs. 8.96 per LPL. The second lowest tender was of the petitioner, M/s. Noble Sales Agency, which quoted Rs. 9.27 per LPL. The quotation of the respondent 4, M/s. National Trading Corporation, was Rs. 11.97 per LPL and a...
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