Guwahati Court May 1994 Judgments
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Associated Engineering Enterprise Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: May-13-1994
V.D. Gyani, J.1. It is at the instance of the assessee that the following question has been referred by the Tribunal for this court's opinion : ' Whether, on the facts and in the circumstances of the case and on a proper interpretation of Section 40A(3) of the Act, 1961, read with Rule 6DD(j) of the Income-tax Rules, 1962, the Appellate Tribunal was justified in law in holding that the disallowance by the Income-tax Officer in respect of the cash payments of Rs. 31,809 made on various dates to Rallis India Ltd. was proper ?'2. A few basic facts leading to the reference may now be noted.3. Certain cash payments amounting to Rs. 31,809 (as detailed below) made by the assessee to Rallis India Ltd. on different dates, were sought to be explained by the assessee who was called upon by the Income-tax Officer to explain as to what were the compelling circumstances which necessitated cash payments, in violation of Section 40A(3). The assessee in response thereto, while explaining the circums...
Kumar Iron and Steel Pvt. Ltd. Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: May-11-1994
D.N. Baruah, J.1. The above civil rules involve common questions of law and fact. I, therefore, propose to dispose of all these civil rules by a common judgment.2. The petitioner-company has filed the above civil rules against annexure V, common, order dated April 23, 1988, passed by the 1st respondent, the Commissioner of Taxes, Assam, dismissing the revision petitions filed by the petitioner under Section 20(2) of the Assam Finance (Sales Tax) Act, 1956 (for short 'the Act') against the annexure III, common order dated November 15, 1984, passed by the 2nd respondent--Assistant Commissioner of Taxes (Appeals), Guwahati and has also challenged the annexure VI notices dated May 31, 1988 passed by the 3rd respondent--Superintendent of Taxes, Unit-C, Guwahati, demanding tax with interest up to 31st May, 1988, from the petitioner-company.3. The petitioner's case may briefly be stated as follows :The petitioner is a private limited company. It carries on the business of manufacture and sal...
S.S. Ahluwalia Vs. Income-tax Officer and ors.
Court: Guwahati
Decided on: May-09-1994
W.A. Shishak, J. 1. This petition was filed in 1991. Rule was issued on October 11, 1991. The petitioner then sought the following reliefs : (a) quashing the assessments as framed by respondent No. 4 for the assessment years 1985-86, 1986-87 and 1987-88 ; (b) prohibiting respondents Nos. 4 and 5 from taking any action for recovery of any amount relating to the assessment years 1985-86, 1986-87 and 1987-88 ; (c) directing respondents Nos. 4 and 5 to refund the amount recovered, amounting to Rs. 8,41,143 and any other amounts recovered thereafter along with interest at the rate of 18 per cent., as provided under the Income-tax Act, 1961 ; (d) prohibiting respondents Nos. 4 and 5 from taking any action or recovery in respect of the alleged outstanding demands against the petitioner for the assessment years 1985-86 to 1987-88 from his relatives and as a whole from the petitioner ; (e) directing the income-tax authorities to hold the properties standing in the names of relatives of the...
Binod Kumar JaIn Vs. Gauhati Municipal Corporation and ors.
Court: Guwahati
Decided on: May-06-1994
H. Sarma, J. 1. This application under Article 226 of the Constitution of India has been filed by one Shri Binod Kumar Jain. It is stated in para 1 of the petition that he is an Advocate by profession and is practising at Gauhati Bar in the district of Kamrup. This application has been filed claiming it to be a public interest litigation claiming the following reliefs. (a) a writ in the nature of mandamus or certiorari or any other appropriate writ should be issued for declaration of Sections 322 to 342 of the Gauhati Municipal Corporation Act 1969 as ultra vires the provisions of the Assam Town and Country Planning Act 1959, the Land Acquisition Aet 1894, and the Assam Land and Regulation Act and the Constitution of India;(b) issuance of a writ of mandamus, certiorari or any other appropriate writ or direction forbading the respondents from demolishing any type of construction within the City of Guwahati and from issuing any notice under the provision of Section 337 of the Gauhati Mu...
Robindra Nath Chetia and anr. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: May-05-1994
Sarma and Singh 'Neelam', JJ.1. This application under Article 226 of the Constitution of India has been filed by one Robindra Nath Chetia and one Amarjyoti Barua. Robindra Nath Chetia is the father of one Krishna Chetia and petitioner No. 2, Amarjyoti Barua, is the cousin of Krishna Chetia. This application has been filed praying the following reliefs against the State Government and the Union of India. As many as there are 9 (nine) respondents in this writ application. The reliefs sought for in the writ application are as follows:(i) that the killing of Krishna Chetia by firing was without authority of law.(ii) directing the respondents to immediately hold a judicial inquiry into the case and circumstances leading to the death of Krishna Chetia.(iii) that the authority should be asked to take appropriate action against the person guilty of killing.(iv) to pay appropriate damage for the illegal death of Krishna Chetia.2. The brief facts are as follows:Krishna Chetia, in the month of...
North West Transport Syndicate Nagaon Vs. State of Assam and ors.
Court: Guwahati
Decided on: May-05-1994
J.N. Sarma, J.1. This Writ Appeal has been filed against the judgment dated 22.12.1993 by Single Judge of this Court in CR No. 2318/92. The learned Single Judge considered Section 69 of the Motor Vehicles Act, 1988 and by considering that Section in paragraph 10 of the Judgment he has given certain directions to the authority concerned to comply with Section 69 of the Motor Vehicles Act, 1988.2. We nave heard Mr. K.C. Das, learned Counsel for the appellant and Mr. D.P. Chaliha, learned Govt. Advocate and Mr. A.M. Buzarbaruah, learned Advocate for respondent No. 4.3. Mr. Das submits that paragraphs 11 and 12 of the judgment may create difficulty for the authority. Paragraph 11 of the Judgment only speaks about the decision given in Civil Rule No. 4895 and no infirmity can be found in this paragraph of the judgment. Paragraph 12 of the judgment says that the Secretary, Regional Transport Authority, Nagaon is directed to transfer the records/files to the Regional Transport Authority at ...
Management of Glaxo India Ltd. Vs. State of Assam and Three ors.
Court: Guwahati
Decided on: May-04-1994
B.N. Sarma, J. 1. Civil Rule No. 2402/93 has been filed with a prayer that Reference No. 18/88 pending in the Labour Court, Assam Guwahati be transferred to some other Labour Court or Industrial Tribunal in the State of Assam. 2. The brief facts are as follows : That an Industrial dispute was raised by the Respondent No. 4 before Labour-cum-Conciliation Officer at Silchar. The Conciliation having failed the Labour-Cum-Conciliation Officer submitted a failure report to the Government of Assam and the Government of Assam vide notification dated August 19, 1988 referred the following issues to the Labour Court of Assam at Gauhati. In exercise of the power under Section 10(1)(c) of the Industrial Dispute Act, 1947. The issues are as follows; Issues:-- (a) Whether the Management of M/s Glindia Ltd. are justified in suspending Shri Ranjit Acharya, Medical representative with effect from September 8, 1987 for his trade union activities : actuated with the motive and subsequent dismissal fro...
State of Assam and anr. Vs. M.S. Associates
Court: Guwahati
Decided on: May-02-1994
J.N. Sarma, J. 1. This appeal arises out of the order dated 24-8-1993 passed by the Assistant District Judge No. 2, Guwahati in Misc. (J) case No. 84 of 1993 arising out of the Title Suit No. 70 of 1993. By the impugned order, the learned Judge granted injunction as prayed for by the plaintiff.2. The background of the case is that the plaintiff brought a suit against the State of Assam and Director of State Lotteries. The . suit was only for permanent injunction as will be evident from thue Cause Title. The prayers which were made are as follows: (a) to restrain the defendants Nos. 1 and 2 from giving effect to the letter dated 26-8-1993;(b) pass a permanent injunction restraining the defendants, their servants, agents and assigns from taking any action against the plaintiff on the basis of the letter dated 30th July, 1993 and also the letter dated 20th August, 1993 and also the letter dated 26-8-1993 to rescind, revoke, terminate and cancel the contract/agreement entered into by the ...
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