Guwahati Court January 1993 Judgments

Om Prakash Bharuka Vs. Smt. Shakuntala Modi

Court: Guwahati

D.N. Baruah, J. 1. The petitioner has filed this revision under Section 115 of the Code of Civil Procedure challenging the order dated 9-4-92 passed in Misc. Case (G) No. 47 of 1991 by the Additional District Judge, Dibrugarh. 2. The case of the petitioner is that he was married to the respondent in the year 1975 and they were staying together till 1981 in Delhi. Out of the wedlock three children were born, one daughter (Nidhi) and two sons (Avinash and Anupam). According to the petitioner at the time of presentation of this petition, the daughter was aged 14 years 4 months and sons were aged about 12 years and 9 years 2 months respectively. The petitioner has alleged that the respondent left the matrimonial home all of a sudden on 6-9-87 without any reason against his consent and without considering the welfare of the children and stayed with one Satya Narayan Gupta, an Advocate at South Delhi. After staying about six days with him the respondent left for Dibrugarh to stay with her...

Md. Isha Haque Vs. Md. Azadur Rahman Hazarika and ors.

Court: Guwahati

D.N. Baruah, J. 1. In this petition, the petitioner has invoked the power of this Court under Article 227 of the Constitution of India as well as under Section 115 of the Civil Procedure Code against the orders dated 5-3-1990 passed by the 1st Assistant District Judge, Kamrup, Guwahati in Miscellaneous Appeal No. 33 of 1989, dated 18-5-1989 passed by the Sadar Munsiff, Guwahati in Misc. (J) Case No. 84/87 arising out of Title Suit No. 184/87 dismissing the petition for setting aside the ex parte decree. The petitioner has also challenged the order dated 11-9-1987 passed by the Munsiff, Guwahati ex parte decreeing the suit. 2. The fact for the purpose of this case are as follows:-- The petitioner had been in possession of a plot of land measuring 1 Katha 10 Lechas situated in (sic) Guwahati for last 30 years. The said land originally belonged to Mohiban Nessa, wife of late Majibur Ali. Mohiban Nessa had no near relations to look after her in, her old days; she, therefore, out of natur...

Ramjilal Sharma and anr. Vs. Purushottam Lal Sharma (Huf)

Court: Guwahati

D.N. Baruah, J. 1. Petitioners have challenged the judgment and order dated 13-5-91 passed by the 1st Assistant District Judge, Guwahati in Misc. Appeal No. 3 of 1984 against the order passed in Misc. (J) Case No. 273/83arising out of Title Suit No. 283 of 1983 of the Court of the Sadar Munsiff, Guwahati. 2. The case of the petitioners is that they are tenants under the opposite party in respect of two flats numbering 12 and 17 in the upper floor of a building known as 'Sharma Sadan' at Tokobari By-lane, Fancy Bazar, Guwahati. Under the terms of the tenancy they and other tenants used to get regular and uninterrupted supply of water into their respective flats. The opposite party had been making various attempts to oust the petitioners and other tenants. The opposite party also with an ulterior motive to drive away the petitioners from the demised flats. In violation of the terms of the tenancy and contrary to the provisions of law disconnected the supply of water to their respective...

income-tax Officer Vs. H.S. Chittaranjan

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (1993)45ITD273(Gau.)

1. The present appeal has been filed by the Assessing Officer being aggrieved against the order dated 11-7-1991 of the DCIT (Appeals) holding that the Special (Duty) allowance (For short "SDA") is not a part of salary. In order to decide the controversy in this appeal appreciation of the facts giving rise to this appeal are to be noted and they are as under: 2. The assessment of the assessee was completed under Section 143(1) of the IT Act, 1961 and the SDA received by the assessee amounting to Rs. 12,407 was added to the returned income on the ground that it was not exempt. Being aggrieved by this order the assessee submitted a petition under Section 154 of the Act on 26-2-1991 which was rejected by the Assessing Officer on the ground that the SDA was neither exempt under Section 10(14) of the Act nor it was an income of a casual and nonrecurring nature. Not being satisfied with the order passed by the Assessing Officer the matter was carried before the DCIT (Appeals) by way of first...

income Tax Officer Vs. H. S. Chittaranjan.

Court: Guwahati

ABDUL RAZACK, J. M. :The present appeal has been filed by the Assessing Officer being aggrieved against the order dt. 11th July, 1991 of the Dy. CIT(A) holding that the Special (Duty) Allowance (For short "SDA") is not a part of salary. In order to decide the controversy in this appeal appreciation of the facts giving rise to this appeal are to be noted and they are as under :2. The assessment of the assessee was completed under S. 143(1) of the IT Act, 1961, and the SDA received by the assessee amounting to Rs. 12,407 was added to the returned income on the ground that it was not exempt. Being aggrieved by this order the assessee submitted a petition under S. 154 of the Act on 26th Feb., 1991 which was rejected by the Assessing Officer on the ground that the SDA was neither exempt under S. 10(14) of the Act nor it was an income of a casual and non-recurring nature. Not being satisfied with the order passed by the Assessing Officer the matter was carried before the Dy. CIT(A...

Rashbihari Prasad and ors. Vs. Parbati Kedia and ors.

Court: Guwahati

U.L. Bhat, CJ.1. These appeals are filed against the judgment and award of the Motor Accidents Claims Tribunal, Dibrugarh, in M.A.C. Case No. 6 of 1978. M.A. (F) 3 of 1986 is filed by the owner of the vehicle involved in the occurrence and M.A. (F) 15 of 1986 is filed by the claimants.2. Claimants are the heirs of Nandalal Kedia, who died in the accident which took place at 11.30 p.m. on 15.9.1977 at Lahoal when he was traveiling in car No. ASA 5171 from Dibrugarh to Tinsukia. Alleging that the accident took place on account of rash and negligent driving of the car, a sum of Rs. 22,00,000/- was claimed as compensation. The owner of the car filed a written statement stating that the car was in a mechanically sound condition and it was driven by duly licensed driver, that the car was given for the personal use of his friend Nandalal Kedia on that day and he himself came to know about the accident the next morning. According to him the accident was not the result of rash and negligent dr...

Ratanlal Agarwala Vs. State of Assam

Court: Guwahati

U.L. Bhat, C.J.1. The common revision petitioner in the two revision petitions has been convicted under Section 16 read with Section 7 of the Prevention of Food Adulteration Act, 1954 in two separate cases for having sold adulterated food articles, namely, coriander powder and chillies powder to the Food Inspector and sentenced in each case to undergo rigorous imprisonment for six months and to pay a fine of Rs. 1000/- and in default to undergo imprisonment for three months. The conviction and sentenced entered against him in each of the cases have been confirmed by the appellate Court in separate appeals. Hence these two revisions.2. Revision petitioner is a trader in Jorhat town. Food Inspector, Jorhat on 28-5-79 visited the shop of the revision petitioner and after observing the legal requirements purchased samples of coriander powder and chillies powder and sent one part of each of the samples to the Public Analyst and the remaining parts of the samples to the Local (Health) Autho...

Commissioner of Income-tax Vs. Sikaria Sons and Co.

Court: Guwahati

U.L. Bhat, C.J. 1. The Income-tax Appellate Tribunal has, at the instance of the Revenue, referred the following question under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act') : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the right to receive the transport charges relatable to the assessment year 1978-79 would be assessed only in the year in which the dispute was finally settled and thereby setting aside the order of the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961 ?' 2. The assessee, an association of persons, was carrying on the business of milling and supplying wheat to the Army Purchase Organisation under a specific agreement. Thereby the assessee was to receive transportation charges for carrying wheat and wheat products at the agreed rates. The contract commenced on May 1, 1976. The assessee submitted a bill for transportation charges treating the distance covered as 5.5 kms. S...

Commissioner of Wealth-tax Vs. Manoranjan Banik and ors.

Court: Guwahati

Bhat, C.J.1. The following question has been referred by the Income-tax Appellate Tribunal, Guwahati Bench, at the instance of the Revenue under Section 27(1) of the Wealth-tax Act, 1957 (for short, 'the Act'): ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the reversionary value of the land in question of the tenanted property should not be taken into account?'2. The reference arises in regard to wealth-tax assessments in relation to three brothers who own undivided l/3rd share in certain common assets. The assets include a building in property No. 250-B, Lake Town, within the limits of the Calcutta Corporation, The assessee valued it at Rs. 1,79,224 as suggested by an approved valuer. This valuation was made by the multiplier method on the basis of the contract rent. The Wealth-tax Officer referred the matter to the Departmental Valuation Officer who fixed the value at Rs. 5,05,838 by adding the value of the 'reversionary ri...