Guwahati Court March 1994 Judgments
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Commissioner of Wealth-tax Vs. Parsuram Chouthmal (Huf)
Court: Guwahati
Decided on: Mar-31-1994
A.K. Patnaik, J. 1. This is a reference by the Appellate Tribunal, Gauhati Bench, Guwahati, under Section 27(1) of the Wealth-tax Act, 1957, for the opinion of this court on the following question of law arising out of the order of the Appellate Tribunal dated July 27, 1988, in Wealth-tax Appeal No. 317/(Gau) of 1987 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Wealth-tax Officer to allow exemption under Section 5(1)(iv) of the Wealth-tax Act in the hands of the assessee in determining the share of interest in the property standing in the name of the firm in which the assessee was a partner while making fresh order as per the Tribunal's direction ?' 2. The brief facts of the case as stated in the statement of the case drawn up by the Appellate Tribunal are that in the course of assessment for the assessment year 1980-81, the respondent-assessee claimed exemption under Section 5(1)(iv) of the Wealth-tax Act, 1957 (for short...
Bendangmeren Longchar and anr. Vs. Merazulu and anr.
Court: Guwahati
Decided on: Mar-31-1994
H.K. Sema, J. 1. This appeal is directed against the judgment and order dated 8-6-1993 passed by the learned Addl. Deputy Commissioner (Judicial), Mokokchung in Civil Appeal No. 11 of 1988 dismissing the plaintiff suit.2. Both the appellants and respondents belong to Longchar Clan of Sungratsu village in the District of Mokokchung. The appellants belong to sub-clans of Karib Samchar and the respondents belong to sub-clanls of Lipong Samchar of Longchar Clan. The dispute between the parties relates to as to who is the founder member clan of Longmi Asang village (now called Mopongchukit village).3. Both the appellants and the respondents belong to Sungratsu village. Appellants as plaintiff before the lower court filed a declaratory suit. The main relief prayed for is this; 'A decree be passed declaring that the appellants's clan are the original founder of the village and they/their ancestors came across the stream OKERTSUYUNG while founding Longmiasang/ Mepongchukit village.4. I have h...
Wimco Ltd. and ors. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Mar-30-1994
J.N. Sharma, J. 1. This application under Article 226 of the Constitution of India has been filed praying the following reliefs: (a) (This prayer has not been pressed. So, the same is not necessary.) (b) that it be declared that even in the case of a Company occupier is the person who has ultimate control over the affairs of a factory. If a person is appointed in that regard and only in case no such person is appointed by the company a Director is deemed to be the occupier of the factory. (c) to issue a writ of mandamus directing Respondents Nos. 2 and 3 to cancel and/or withdraw the impugned decision/order dated March 19, 1988. i.e. Annexure-C to the writ application. (d) to issue a writ of mandamus directing the Respondents Nos. 2 and 3 to accept Shri Mit-tal, the person nominated by the Petitioner Company as an occupier without insisting that such an occupier should be a director of the company and also renew factory licence for the Dhubri factory for the year 1988 and every year...
R. C. Malpani Vs. Commissioner of Income-tax.
Court: Guwahati
Decided on: Mar-26-1994
At the instance of this court, the Tribunal has referred the question for the opinion of this court.For the assessment year 1970-71, the Assessing Officer completed the assessment of the assessee in the status of a Hindu undivided family. The assessment was completed under section 143(3) of the Income-tax Act, 1961, and the return was filed showing an income of Rs. 17,000 on May 31, 1971. In the assessment order, the Income-tax Officer considered the income of the assessee from Hindusthan Saw mill and from contract works. In respect of income from house property, the Income-tax Officer mentioned that the assessee had shown Rs. 9,500 as income from other sources. This related to the rent in respect of a hangar (godown) let out out to the supply department. The income was computed at Rs, 14,583. There was another property stated to be in the name if the wife of the karta, Smt. Ganga Devi. The Assessing Officer mentioned that the assessee-Hindu undivided family consisted of the karta, Sm...
N.L. Angshung Anal Vs. State of Manipur
Court: Guwahati
Decided on: Mar-24-1994
S. Barman Roy, J.1. Heard Mr. Nimaichand Singh, learned counsel for the petitioner and Mr. A. Jagatchandra Singh, learned Public Prosecutor.2. This is an application under Section 439 Cr. P.C. for granting bail to accused Shri N. L. Angshung Anal. He has been arrested in connection with Sugnu Police Station Case No. 49(11)/93 under Section 21 of the N.D.P.S. Act on 10-11-1993. He was arrested by the Army authority and from his custody some quantity of heroin powder was recovered and on the following day he was produced before the said police station. The seized heroin was also handed over to the Police. Thereafter the accused was produced before the learned Judicial Magistrate, 1st Class, Thoubal and since then he is in custody.3. Mr. Nimaichand Singh, learned counsel for the petitioner first drew my attention to Section 42 of the N.D.P.S. Act and submitted that except the officers mentioned therein, none has any authority whatsoever under the law to arrest the petitioner or make any ...
Ram Lakhan Singh Vs. Assam Beverage Co. and anr.
Court: Guwahati
Decided on: Mar-21-1994
J.N. Sarma, J. 1. This Civil Rule has been filed to quash the impugned order dated December 13, 1989 Annexure-II passed by the learned Labour Court, Assam at Guwahati in Misc. Case No. 9/85 with a prayer for further direction that the Labour Court may be directed to proceed with the Reference Case No. 8/86 pending before it. By that impugned order, the Labour Court held that the application made by the petitioner under Section 33C(2) of The Industnal Disputes Act is not maintainable. The ground on which the petition was rejected will be discussed later on, 2. The brief facts are as follows: The petitioner was appointed on April 1, 1979 as Office Asstt. by Assam Beverage Company, respondent No. 1. Earlier to it, he was serving in Aditi Sales & Marketing Corporation at Burnihat, a sister concern of the Respondent No. 1. Assam Beverages Company, the respondent No. 1, was earlier known as Assam Beverages Agency. Assam Beverages Agency was earlier run by Sankar Lal Agarwal and from the y...
The Rongpur Co-operative Society Limited Vs. State of Assam and ors.
Court: Guwahati
Decided on: Mar-21-1994
J.N. Sarma, J. 1. This application under Article 226 of the Constitution of IN India has been filed to set aside, quash the seizure of the articles vide Annexure-I and also subsequent confiscation of the same by the Collector, Cacharat Silchar on 17-11-86 vide Annexure-4 and also to quash the appellate order dated 21-9-87 vide Annexure-5 to the writ application. The brief facts are as follows : That the petitioner is a registered Cooperative Society. The petitioner co-operative, society deals in essential commodities such as rice, sugar etc. for the purpose of distribution to its members. On 4-7-86 the petitioner society lifted 261 quintals of rice from stated godown at Silchar. At 4 p.m. of that day, the Sub-Inspector of Supply visited the Co-operative Society, He found 174.36 quintals of rice and 13 quintals of sugar in the Godown of the society. Further, the society failed to produce the books of account for verification by the Inspector. The number of quantities of goods were se...
Sri Achinta Mili and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Mar-18-1994
Sarma, J. 1. This matter has been listed before the Division Bench in view of the order dt. 21-2-94 passed by a single Judge of this court. The order dt. 21-2-94 reads as follows: 'Mr. S. N. Medhi, learned counsel for the petitioners submits that under Chapter-VA Rule 1 of the Gauhati High Court Rules all the petitioners need not pay separate court-fee if the relief sought for is identical. In view of the circular circulated by the Registry I propose to refer the matter before a Division Bench. Accordingly, the matter is placed before the Hon'ble Chief Justice for necessary order'.2. Under the Court-fee (Amendment) Act, 1972, Schedule II, l(e) provides as follows:(e) When presented to a High Court (11) under Article 226 of the Constitution ofIndia = Rs. 50.00 3. It is established principle of law that the Court-fee is a fiscal matter and like all other tax matters it must be interpreted strictly. Court-fee is also intended not to arm a litigant with a weapon of technicality but to se...
Bishwanath Boro Vs. State of Assam and ors.
Court: Guwahati
Decided on: Mar-18-1994
1. The admitted fact is that the K.P. Patta No. 131 with Dag No. 291 for an area of 4 Bs. 1 K. stands in the name of the petitioner and the petitioner is the landlord in respect of this land. The petitioner on the land has 68 Teak (Sagoon) Trees. 2. The Rule 21 of the Rules under the Assam Land and Revenue Regulation, 1886, provides for royalty on timber. Rule 21(d) provides as follows: 'Notwithstanding anything contained in the preceding clauses, trees which were planted, or began to grow, on the land during the pendency of a lease shall be exempted from all payment of royalty even if sold, bartered, mortgaged, given or otherwise transferred or removed for transfer. When land has been settled continuously for twenty years, all trees standing thereon shall be presumed to have been planted, or to have began to grow, during the pendency of the lease'. 3. The petitioner contends that these tree's were planted by him and they grew on the land during the pendency of the lease and this bei...
Commissioner of Wealth-tax Vs. Ramniwas Karwa and anr.
Court: Guwahati
Decided on: Mar-16-1994
A.K. Patnaik, J. 1. This is a reference under Section 27(1) of the Wealth-tax Act, 1957, by the Appellate Tribunal, Gauhati Bench, to this court, on the following question of law ;'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the orders of the authorities below regarding allowability of exemption under Section 5(1)(iv) of the Wealth-tax Act, 1957, at the stage of determination of net wealth of the association of persons in which the assessee was a member, before its allocationamongst the members, for fresh disposal by the Wealth-tax Officer in the light of the decision of the Appellate Tribunal (Special Branch), Pune, in the case of N.R. Karia [1985] 13 ITD 545 ?'2. The brief facts of the case as stated in the statement of the case drawn up by the Appellate Tribunal and as available from the annexures to the said statement of case are that the assessees, Ramniwas Karwa and Shyam Sundar Karwa, claimed that they are entitled to ...
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