Guwahati Court February 1992 Judgments
Commissioner of Income-tax Vs. Cachar Native Joint Stock Ltd.
Court: Guwahati
Decided on: Feb-25-1992
S.N. Phukan, J. 1. The following question has been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, on the prayer of the Revenue. The question runs as follows : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) on the ground that, having regard to the totality of the facts and circumstances of the case and the ratio of the decisions cited by both the sides before the Tribunal, the claim of the assessees that the earlier years' unabsorbed business losses and unabsorbed depreciation were adjustable against other income, was allowable, even though the condition in the proviso to Section 72(1) that the business in which the loss was originally computed was not satisfied in this case, as the growing and manufacturing of the tea was not in existence after 1973?' 2. The present reference relates to the assessment years 1976-77 to 1981-82. As the q...
Tag this Judgment!Tanuram Tayeng Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-24-1992
Baruah, J. 1. The writ petitioner in this Civil Rule has challenged the order dated 19-9-91 passed by the first respondent, praying for a writ of mandmus and/or certiorari to set aside and quash the said orders. In the nature of order we proposed to pass in this case, we do not think it necessary to issue notice on 5th Respondent. The 6th Respondent has entered appearance through his counsel. Senior Government advocate appeared on behalf of 1st to 4th Respondents. 2. The petitioner states that the 5th Respondents settled Pub-Lali Min Mahal with the petitioner for a period of three years from 1987-90. After the expiry of the said period of settlement, the petitioner filed a petition dated 6-8-90 before the Sub-Divisional Officer-cum-Chief Administrator, Jonai Mahakuma Parishad, with a request to extend the settlement for the period 1990-92. M/s. Brahmaputra Part-Ill, IV and V Fisheries Co-operative Societies Ltd., for short 'the Society', filed a writ petition before this Court alle...
Tag this Judgment!Gumaniram Sharma Vs. State of Assam
Court: Guwahati
Decided on: Feb-21-1992
D.N. Baruah, J.1. This revision petition is directed against the judgment dated 31-8-85 passed by the learned Sessions Judge, Jorhat, dismissing the Criminal Appeal No. 4(4) of 1983, affirming the judgment dated 24-9-83 passed by the learned Additional Chief Judicial Magistrate, Golaghat in C. R. Case No. 1375/82.2. The case of the present petitioner is that the Food Inspector of Golaghat submitted an offence report dated 30-4-82 under Section 7 read with Section 16 of the Prevention of Food Adulteration Act, 1954, against the petitioner in the Court of the Additional Chief Judicial Magistrate, Golaghat, alleging that he sold and stored for sale of adulterated cumin whole. Samples were taken by the Food Inspector from the petitioner's shop and sent to Public Analyst, Government of Assam, Guwahati, for analysis. The Public Analyst gave his report. As per the said report, the sample of cumin whole (safed jeera) was adulterated.3. On the basis of the report of the Public Analyst, the Are...
Tag this Judgment!Shri Saingura Vs. Shri F. Sapa and ors.
Court: Guwahati
Decided on: Feb-21-1992
D.N. Baruah, J. 1. The petitioner filed the election petition alleging that the first respondent is guilty of corrupt practice within the meaning of Section 123 of the Representation of the People Act, 1951. The first respondent appeared on receipt of notice and filed written statement. However, he took several adjournments for filing the written statement, which compelled this Court to fix the case for ex parte hearing. Ultimately, the first respondent filed the written statement with a petition for setting aside the ex parte order and to accept the written statement. After hearing the parties, this Court set aside the ex parte order of hearing and accepted the written statement. 2. Thereafter, issues were framed and the case was posted for hearing. Meanwhile, the first respondent raised some preliminary objections as to the maintainability of the election petition and this Court rejected the preliminary objections by order dated 3-9-90. Against that order, the first respondent move...
Tag this Judgment!State of Assam Vs. Banwarilal Pipalwa
Court: Guwahati
Decided on: Feb-14-1992
S.N. Phukan, J.1. By judgment and order dated 14-10-1988 passed by the learned Chief Judicial Magistrate, Kamrup at Guwahati in Case No. 1485 C of 1986 and the accused person was found not guilty Under Section 16(1)(a) of the Prevention of Food Adulteration Act, 1954, for short Act. This court by order dated 16-6-89 took suo-motu action. Hence the present proceeding.2. The case was instituted on an offence report dated 30-4-86 filed by the Food Inspector, Kamrup. According to the prosecution on 21-6-85 at about 2 p.m. Shri Goswami, the then Food Inspector, with his office Peon visited the premises of M/s. Mahabir Mistanna Bhandar, Silpukhuri, Guwahati and took sample of Dahi stored for sale after observing all the formalities and by serving a notice in Form VI on the owner; namely the accused. The Food Inspector divided the sample into three parts -- one part was sent to the Public Analyst, Guwahati along with a copy of the memorandum affixing seal impression of the seal used in the s...
Tag this Judgment!Sher Alam Vs. United Bank of India
Court: Guwahati
Decided on: Feb-10-1992
U.L. Bhat, C.J. 1. Respondent bank Which advanced money to revision petitioner on charge of immovable property filed a suit for recovery of the money on the charge and by the sale of the hypothecated property. Defendants initially filed written statement admitting the material facts in the plaint and praying that a decree may be passed allowing them to pay the decretal amount at a monthly instalment of Rs. 2,000/- and exempting them from paying future interest. Thereupon the plaintiff filed an application praying for decree to be passed on admission and also stating that the plaintiff was not agreeable to allow the defendants to pay the decretal amount in instalments. Thereupon the defendants filed an application on 15-10-85 praying that either a decree may be granted allowing them the benefit of instalment or they may be permitted to file a fresh written statement. This application is opposed by the plaintiff and dismissed by the trial Court. Hence this revision. 2. I have gone thr...
Tag this Judgment!Trd Nair and G.N. Kurup Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Feb-04-1992
Manisana, J.1. In this application under Article 226 of the Constitution of India, the petitioners TRD Nair and GN Kurup who were HAV/Cips of the 29 Assam Rifles have challenged the order of the Commandant made on April 12, 1989 dismissing them from their services.2. The charges of misconduct against the petitioner were -(1) While they were functioning as HAV/Cips in 29 Assam Rifles during the period April 87-July 88, they actively took part in an unauthorised organisation, namely, Assam Rifles Combatant Personnel Association with a view to bringing a bad name to Assam Rifles, and (2) during the aforesaid period the petitioners operated a joint clandestine Bank Account No. C/180 in the State Bank of India Manja with a view to assisting in the conduct of subversive activities, and had money in the bank disproportionate to their income.3. An inquiring officer was appointed and the inquiring officer submitted his report to the disciplinary authority (Commandant) to the effect that the ch...
Tag this Judgment!Md. AlimuddIn and ors. Vs. State of Assam
Court: Guwahati
Decided on: Feb-04-1992
S. Barman Roy, J.1. This appeal is directed against the judgment and order of conviction and sentence dated 30-7-90 passed by the learned Sessions Judge, Nagaon in Sessions case No. 48(N-H)/87.2. By the said judgment, appellant No. 1 Md. Alimuddin was convicted under Section 302, IPC and sentenced thereunder to suffer imprisonment for life and to pay a fine of Rs. 2000/- and in default of payment to undergo rigorous imprisonment for a further period of 6 months. Appellant No. 2 Md, Samsuddin was convicted under Section 324 read with Section 34, IPC and sentenced thereunder to suffer imprisonment for 6 months. However, though appellant Nos. 3 and 4, namely, Md. Ajimuddin and Mr. Fakaruddin were convicted under Section 324 read with Section 34, IPC, they were ultimately released on probation of good conduct.3. On 6-9-85 at or. about 9 a.m. Smt. Meherunnesa (P.W. 1) wife of deceased Task Ali, lodged a written complaint at Hojai Police Station alleging, inter alia, that on 5-9-85 at or ab...
Tag this Judgment!Tarajan Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Feb-03-1992
S.N. Phukan, J. 1. On the prayer of the assessee, the Appellate Tribunal referred 7 (seven) questions for opinion of this court under Section 256(1) of the Income-tax Act, 1961 ( for short, 'the Act'). After hearingMr. J. P. Bhattacharjee, learned senior counsel for the assessee, and Mr. D. K. Talukdar, learned counsel for the Revenue, we are of the opinion that to pinpoint the real issues, the questions may be reframed and accordingly by order dated August 12, 1991, we have reframed the questions and the said three reframed questions are quoted below : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal having held that there was no case for reopening the assessment under Section 147(a) of the Income-tax Act, 1961, on the reasons recorded, nor any cause for reopening of the assessment under Section 147(b) of the Act on the reasons recorded on March 21, 1977, was justified in law in sustaining the reopening of assessment under Section 147(b) of the Act on the...
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