Guwahati Court January 1994 Judgments
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Shri Mogo Nagi Vs. State of Nagaland and ors.
Court: Guwahati
Decided on: Jan-24-1994
H.K. Sema, J. 1. The facts given rise to filing of the present writ petition briefly recited are these.2. On 26th July 1993, the 3rd respondent issued tender notice, inviting tenderers for the disposal of unserviceable materials from Contractors/Suppliers. The tender along with earnest money was to be received up to 12 noon of 9-8-1993 and would be open on the same day at 1 p.m. in presence of intending tenderers. It was stipulated in the tender notice that as it is a case of disposal, highest quoted rate would be finally accepted. It was further stipulated that the undersigned reserves the right to reject any or all the tenderers without assigning any reasons. The item of materials was shown as G. I. Pipes 50mm, and the approximate quantity was shown as 4,000 metres, the approximate value was shown as Rs. 1 lakh.3. Pursuant to the aforesaid tender notice, the petitioner applied along with requisite Court-fee stamp and the earnest money on 9-8-93, Tender was open on 9-8-93 in presenc...
Commissioner of Income-tax Vs. Lakshmi Prasad Lahkar
Court: Guwahati
Decided on: Jan-20-1994
M.K. Sharma, J. 1. The following questions of law have been referred to this court under the provisions of Section 256(1) of the Income-tax Act, 1961, for its opinion-- R. A. No. 134/(Gau) of 1988 : ' 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) that the trust, L.P. Lahkar Family Trust, in which the assessee is a trustee, was a valid one and the income from the trust was not assessable in the hand of the trustee, in his individual capacity ?'R. A. No. 135/(Gau) of 1988 : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in sustaining the order of the Commissioner of Income-tax (Appeals) that the issue was debatable and as such, action under Section 154 was not called for ?'R. A. No. 136/(Gau) of 1988 : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Appellate Assistant Commission...
G.C. Sen Gupta Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jan-18-1994
Manisana, Actg. C.J.1. On being moved by the assessee under Section 256(2) of the Income-tax Act, 1961 ('the Act', for short), the Income-tax Appellate Tribunal has referred to this court the following questions : ' (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that there was capital gains in the hands of the assessee under Section 52(2) of the Income-tax Act, 1961, for the assessment year 1971-72 on the sale of the leasehold right in land and the building standing thereon in occupation of tenants ?(2) Whether, on the facts and in the circumstances of the case, and on the materials on record, the Tribunal was justified in law in holding that the consideration as shown in the sale deed for sale of the leasehold right in land and the building standing thereon in occupation of tenants was less by more than 15 per cent. of the fair market value of the said property on the date of transfer and was right in law in invoking the ...
Zuchibeni Lotha and ors. Vs. State of Nagaland and ors.
Court: Guwahati
Decided on: Jan-13-1994
W.A. Shishak, J. 1. The petitioners who are thirty (30) in all have approached this Court under Article 226 of the Constitution impugned order of cancellation of settlement of land issued to the petitioners by Deputy Commissioner, Wokha, on 10th September, 1992 consequent on receipt of W/ T Message from the Chief Secretary dated 4-9-1992. 2. The petitioners are stated to be landless persons. They applied for allotment of lands in their favour in Wokha Town. The Assistant Town Planner was requested by S.D.O. Wokha for site clearance so as to enable the authority to recommend the cases of the petitioners for settlement. The Assistant Town Planner wrote to the Deputy Commissioner regarding clearance certificates. It was stated that he had verified and checked the available lands in the Town and he duly certified that the lands thus spotted/verified by him were free from encumbrances. Different plots were located in different colonies of the Town. 3. On 7th May, 1992, Land Settlement Boa...
Naresh Kumar Gupta Vs. Commissioner of Wealth-tax
Court: Guwahati
Decided on: Jan-12-1994
1. These three applications, namely, CR 25(M) of 1992, CR 26(M) of 1992 and CR 27(M) 1,992, are filed by the assessee under Section 27(3) of the Wealth-tax Act, 1957 (sic), praying to call for a statement of facts on the question of law sought to be referred to this court as suggested by the assessee. Being dissatisfied with the order passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, rejecting the reference applications filed by the assessee and in refusing to state the case and refer the question of law as suggested by the assessee, the assessee in the aforesaid applications has prayed that the following question of law be referred to this court for its opinion, namely : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income from the assets acquired of the family by the minor (sic) cannot be assessed in the hands of the Hindu undivided family consisting of karta, his wife and minor daughters till a son is bo...
Commissioner of Income-tax Vs. Him Containers Ltd.,
Court: Guwahati
Decided on: Jan-12-1994
M.K. Sharma, J. 1. These five applications filed by the Revenue under Section 256(2) of the Income-tax Act, 1961, deal with a common question and, therefore, we propose to take them up together and dispose of them by a common judgment and order. 2. The Revenue has filed these five applications under Section 256(2) of the Income-tax Act, 1961, praying for a direction to call for a statement of facts from the Tribunal to this court for its opinion on the following question of law : 'Whether, on the facts and in the circumstances of the case, the Tribunal did not err in accepting the Commissioner of Income-tax (Appeals) decision that the amount of capital subsidy receipt is not to be deducted from the cost of plant and machinery for the purpose of determining the deductible depreciation allowance ?' 3. We may state that although the proposed questions of law as framed in the aforesaid five applications are not exactly in the same language, they arc substantially similar and relate to t...
N. Tombi Singh Vs. Smt. Mutum Ongbi Meipak Devi and anr.
Court: Guwahati
Decided on: Jan-12-1994
H.K. Sema, J. 1. This revision is directed against an order dated 6-10-1993 (Annexure-2) passed by the learned Munsiff, Imphal, Manipur in Judicial Misc. Case No. 61 of 1993. 2. I have heard Mr. N, Kerani Singh, learned counsel for the revisionist and Mr. A. Nilamani Singh, learned counsel for the respondents. 3. The learned Munsiff rendered its order the operative portion of which runs as under: '(Accordingly it is hereby ordered that, the police assistance to provide for enforcement and maintenance of the order dated 18-1-1993of the learned District Judge, Manipur East in Misc. Civil Appeal Case No. 7 of 1992).' 4. This order has been assailed as according to Mr. N. Kerani Singh the learned Munsiff has passed the order without any jurisdiction vested in him. According to him under Order XXXIX, Rule 2A the Court passing the order can execute the order and the learned Munsiff is not empowered to pass the impugned order. He further submits that the order dated 18-1-1993 was passed ...
Commissioner of Income-tax Vs. 1. Him Containers Ltd. (Civil Rule No. ...
Court: Guwahati
Decided on: Jan-12-1994
DR. M.K. SHARMA J. - These five applications filed by the Revenue under section 256(2) of the Income-tax Act, 1961, deal with a common question and, therefore, we propose to take them up together and dispose of them by a common judgment and order.The Revenue has filed these five applications under section 256(2) of the Income-tax Act, 1961, praying for a direction to call for a statement of facts from the Tribunal to this court for its opinion on the following question of law:"Whether, on the facts and in the circumstances of the case, the Tribunal did not err in accepting the Commissioner of Income-tax (Appeals) decision that the amount of capital subsidy receipt is not to be deducted from the cost of plant and machinery for the purpose of determining the deductible depreciation allowance?"We may state that although the proposed questions of law as framed in the aforesaid five applications are not exactly in the same language, they are substantially similar and relate to th...
Lallacherra Tea Co. (Pvt.) Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jan-12-1994
M.K. Sharma, J. 1. This is an application under Section 256(2) of the Income-tax Act, 1961, filed by the assessee relating to the assessment year 1988-89 praying for a direction to the learned Tribunal to refer the following five questions of law for the opinion of this court : '1. Whether, within the meaning of Section 115J, the Tribunal was justified in not reducing the 30 per cent. of taxed income of the year from the income computed as per the provisions of the Income-tax Act, 1961, for the purpose of setting off the earlier years' depreciation and losses ? 2. Whether the deeming provision of Sub-section (1) of Section 115J restricts the deduction of the taxed income of the year from the total income computed under the Income-tax Act for the purpose of setting off the losses arid depreciation of earlier year(s) ? 3. Whether the Tribunal was justified in applying the fiction created under Section 115J beyond the legitimate field by not allowing the deduction of the taxed income of ...
Commissioner of Income-tax Vs. Him Containers Ltd.,
Court: Guwahati
Decided on: Jan-12-1994
M.K. Sharma, J. 1. These five applications filed by the Revenue under Section 256(2) of the Income-tax Act, 1961, deal with a common question and, therefore, we propose to take them up together and dispose of them by a common judgment and order.2. The Revenue has filed these five applications under Section 256(2) of the Income-tax Act, 1961, praying for a direction to call for a statement of facts from the Tribunal to this court for its opinion on the following question of law :'Whether, on the facts and in the circumstances of the case, the Tribunal did not err in accepting the Commissioner of Income-tax (Appeals) decision that the amount of capital subsidy receipt is not to be deducted from the cost of plant and machinery for the purpose of determining the deductible depreciation allowance ?'3. We may state that although the proposed questions of law as framed in the aforesaid five applications are not exactly in the same language, they arc substantially similar and relate to the sam...
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