Guwahati Court February 1993 Judgments
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United India Insurance Co. Ltd. Vs. A.S. Choudhury and ors.
Court: Guwahati
Decided on: Feb-24-1993
S.N. Phukan, J. 1. This appeal is directed against the order dated 24.3.1990 passed by the learned Member, Motor Accidents Claims Tribunal, Barpeta, in M.A.C. Case No. 10 (B) of 1985. By the said order the learned Member passed an order under Section 92-A of the Motor Vehicles Act, 1939 and awarded an interim compensation of Rs. 60,000/- in respect of the four persons who died as a result of the accident. The compensation was awarded at the rate of Rs. 15,000/- for each death and to be paid by the insurance company, who is an appellant herein. The claim petition was filed by the husband for the deceased wife and his sons aged 5 years and 6 years and one daughter aged 3 years. All the deceased persons were travelling in bus No. ASZ 3685. The accident took place on 11.2.1979 at about 2.30 a.m. at Bannarhala Bridge under Barpeta Police Station. The claim petition was filed claiming compensation of Rs. 3,00,000/-.2. Though an appeal has been filed against the stay order, the appeal is n...
Banwarilal Sikaria Vs. Assistant Controller of Estate Duty and ors.
Court: Guwahati
Decided on: Feb-23-1993
Manisana, J.1. In this application under Article 226 of the Constitution of India, the petitioner has challenged the order of the Assistant Controller of Estate Duty at Guwahati made on November 27, 1986, under Section 70 of the Estate Duty Act, 1953 ('the Act' for short), imposing interest at 12 per cent. per annum on the petitioner.2. The facts. Late Kamala Devi Sikaria. the mother of the petitioner, died on May 15, 1979, at Guwahati. Late Kamala Devi left a will and the petitioner Banwarilal Sikaria is the ' person accountable ' or ' accountable person ' under the Act. The Assistant Controller of Estate Duty ('the Controller' for short) by assessment order dated November 28, 1980, under Section 58(3) of the Act determined the value of the property left by the deceased Kamala Devi at Rs. 7,85,860.00 and the estate duty payable at Rs. 1,57,518.00.3. Accordingly, a notice of demand dated November 28, 1980, for a sum of Rs. 1,57,518.00 was issued by the Controller to the petitioner. O...
Ajay Kumar Saharia Vs. Commissioner of Wealth-tax
Court: Guwahati
Decided on: Feb-19-1993
U.L. Bhat, C.J. 1. The following questions have been referred by the Appellate Tribunal under Section 27(1) of the Wealth-tax Act, 1957 (for short, 'the Act'), at the instance of the Revenue : '(i) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the shares of Messrs. Moheema Ltd., Messrs. Sonai River Tea Co. Ltd. and Messrs. Numburnadi Tea Co. Ltd. as unquoted shares within the meaning of Rule 1A(1) of the Wealth-tax Rules, 1957, though they had been quoted at the Calcutta Stock Exchange?(ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that Rule 1D of the Wealth-tax Rules must prevail over Section 7(1) of the Wealth-tax Act in valuing unquoted equity shares ?' 2. The reference relates to the assessment for the wealth-tax assessment year 1977-78 under the Wealth-tax Act, 1957 (for short, 'the Act'), and the Wealth-tax Rules, 1957 (for short, 'the Rules'). The relevant valuation dat...
Sankar Singh Vs. State of Assam and anr.
Court: Guwahati
Decided on: Feb-16-1993
U.L. Bhat, C.J.1. Two of the accused in Case No. 1/CL/NDPS/BPB/92 of the Customs and Central Excise, Crime Branch, have filed these applications for bail Under Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (for short, the Act) read with Section 439 of the Code of Criminal Procedure, 1973 (for short, the Code). The allegation against them is that they have been found dealing in heroin, a psychotropic substance and committed offence punishable Under Section 22 of the Act. The punishment prescribed is rigorous imprisonment for a term which shall not be less than ten years but which may extend to twenty years and fine. The applications are opposed by the learned Addl. Central Government Standing Counsel appearing for the officers of the Customs and Central Excise Department and the learned Public Prosecutor appearing for the State of Assam.2. Information was received, offence was detected and investigation was initiated and conducted by an officer of the Customs a...
Commissioner of Income-tax Vs. Smt. A.M. Marbaniang
Court: Guwahati
Decided on: Feb-03-1993
U.L. Bhat, C.J. 1. The following questions have been referred by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), at the instance of the Revenue : '1. Whether, on the facts and in the circumstances of the case, and on the proper construction of entry 1 in the relevant part of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution, the Tribunal was justified in holding that the income of the assessee arising from the cantonment area of Shillong town is exempt under Section 10(26) ofthe Income-tax Act, 1961, merely by reason of the sources of income being located in the Khasi and Jaintia Hills District in spite of the fact that the sources of income of the assessee were at the cantonment area of Shillong ? 2. Whether item 1 of the relevant part appended to paragraph 20 of the Sixth Schedule to the Constitution has not to be read and understood having regard to the provisions contained in sub-paragraphs (1) a...
Commissioner of Income-tax Vs. Tarajan Tea Co. (P.) Ltd.
Court: Guwahati
Decided on: Feb-03-1993
U.L. Bhat, C.J.1. The following question has been referred to us by the Income-tax Appellate Tribunal under Section 256 of the Income-tax Act, 19(51 (for short 'the Act'), at the instance of the Revenue. ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer had no jurisdiction to reopen the assessment for the assessment year 1975-76 under Section 147(a) of the Income-tax Act, 1961?'2. The reference arises in regard to assessment for the year 1975-76. The assessee is a tea producing company having tea plantation, forest areas and other land. The assessee entered into an agreement with a sister concern on March 13, 1971. allowing the latter to cut trees from a part of the asses-see's forest land for a consideration agreed to between the parties till December 31, 1973. The agreement was renewed on December 15, 1973, for the period expiring on December 31, 1976, for consideration out of which Rs. 5,00,000 was to be ...
Commissioner of Wealth-tax Vs. Ramgopal Mahesh Kumar (Huf) and anr.
Court: Guwahati
Decided on: Feb-02-1993
U.L. Bhat, C.J.1. The following two questions have been referred by the Income-tax Appellate Tribunal at the instance of the Revenue under Section 27(1) of the Wealth-tax Act, 1957 : '1. Whether, on the facts and in the circumstances of the case, and having regard to the provisions of Explanation II(ii)(e) read with Explanation II(i)(f) to Rule 1D of the Wealth-tax Rules. 1957, the Tribunal was justified in directing that the provision for taxation appearing on the liabilities side of the balance-sheet should not be reduced by the advance tax paid appearing in the assets side of the balance-sheet for the purpose of valuation of shares in terms of Rule 1D aforesaid ? 2. Whether, on the facts and in the circumstances of the case and having regard to the provisions of Explanation II(ii)(e) read with Explanation II(i)(a) to Rule 1D of the Wealth-tax Rules, 1957, the Tribunal was justified in directing the provision for taxation appearing on the liabilities side, not to be reduced by the a...
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