Guwahati Court June 1994 Judgments
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Tripura Government Employees Federation and ors. Vs. State of Tripura ...
Court: Guwahati
Decided on: Jun-20-1994
V.K. Khanna, C.J.- 1. This Miscellanious Case No. 251/94 (in Civil Rule No. 58/94 of Agartala Bench) has come before a Division Bench of this Court in pursuance of an order passed on February 11, 1994 by a learned Single Judge in Civil Rule No. 58/1994 (of Agartala Bench) referring the case before the Division Benchas according to the learned Single Judge the case raised questions of law of general importance insofar as Employees' Associations are concerned. 2. The brief controversy in the present case centers round the question as to whether the office bearers of the employees' Associations mentioned in Annexure - 'I' to the writ petition (Civil Rule No.58/94) are entitled to the benefit of the Government policy as has been issued in form of a press note, vide Annexure - F to the Misc. Application (p. 192) to the effect that three office-bearers at State level, viz., President, Secretary and Treasurer, and two office-bearers, viz., President and Secretary of each recognised Associa...
Commissioner of Income Tax Vs. Assam Caffeine Pvt. Ltd.
Court: Guwahati
Decided on: Jun-16-1994
A. K. PATNAIK, J. :This is a reference under s. 256(1) of the IT Act, 1961, at the instance of the CIT, Shillong, by the Tribunal, Gauhati Bench, on two questions of law which have arisen out of the consolidated order of the Tribunal in ITA Nos. 348 and 349(Gau) of 1984.2. The brief facts of the case, as stated in the statement of the case drawn up by the Tribunal, are that the assessee is a limited company deriving income from manufacture and sale of caffeine. For setting up the plant for manufacture of caffeine, the assessee received a certain amount of subsidy under the Central Investment Subsidy Scheme and one of the conditions of the said scheme was that in case the assessee closed down the business within five years, the said subsidy received by the assessee will have to be refunded. In the course of asst. yrs. 1981-82 and 1982-83, the Assessing Officer (AO) deducted the said subsidy from the cost of plant and machinery for the purpose of determining the actual cost under s. 43(...
Managing Director, A.S.T.C. Vs. Samir Chanda and anr.
Court: Guwahati
Decided on: Jun-15-1994
J.N. Sarma, J.1. These two appeals are against the judgments and awards dated 2.2.1993 passed by the Member, Motor Accidents Claims Tribunal at Kamrup, Guwahati, in M.A.C.T. Case No. 64(K) of 1984 (M.A.(F) No. 72 of 1993) and M.A.C.T. Case No. 65(K) of 1984 (M.A. (F) No. 73 of 1993).2. The question which arises in these two cases is that whether a Motor Accident Claims Tribunal can pass an award with regard to injuries caused by bomb blast by terrorist activities? On 17.10.1993 at about 7.55 p.m., the Assam State Transport Corporation (for short 'A.S.T.C.) city bus stopped at the last stoppage near the 4th APBn. During the stationary condition passengers started alighting from the bus and in the meantime a bomb exploded which caused grievous injuries to the claimants. The learned Tribunal found that there is no Omission or commission or violation of any provision of the Motor Vehicles Act or Rules framed there under. 'But when the atmosphere is polluted and there is possibility of int...
Managing Director, Astc Vs. Shri Samir Chanda and ors.
Court: Guwahati
Decided on: Jun-15-1994
J.N. Sarma, J.1. These two appeals are against the judgments and awards dated 2.2.93 passed by the Member, Motor Accidents Claims Tribunal, Kamrup, Guwahati in MACT Case No. 64(K) of 1984 (MA(F) 72/93 and MACT Case No. 65(K) of 1984 (MA(F) No. 73/93).2. The question which arises in these two cases are that whether a Motqr Accidents Claims Tribunal can pass an award with regard to injuries caused by bomb blast by terrorist activities. On 17.10.93 at about 7.55 p.m. the ASTC city bus stopped at the last stoppage near the 4th APBn. During the stationary condition passengers started alighting from the bus and in the meantime a bomb exploded which caused grievous injuries to the claimants. The learned Tribunal found that there is no omission or commission or violation of any provision of Motor Vehicles Act or Rules framed thereunder. 'But when the atmosphere is polluted and there is possibility of internal or external endanger to the vehicle, however remote the cause might be an extra vig...
Commissioner of Income-tax Vs. Assam Caffeine Pvt. Ltd.
Court: Guwahati
Decided on: Jun-06-1994
A.K. Patnaik, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Shillong, by the Income-tax Appellate Tribunal, Gauhati Bench, on two questions of law which have arisen out of the consolidated order of the Tribunal in I.T.A. Nos. 548 and 349 (Gau) of 1984. 2. The brief facts of the case, as stated in the statement of the case drawn up by the Appellate Tribunal, are that the assessee is a limited company deriving income from manufacture and sale of caffeine. For setting up the plant for manufacture of caffeine, the assessee received a certain amount of subsidy under the Central Investment Subsidy Scheme and one of the conditions of the said scheme was that in case the assessee closed down the business within five years, the said subsidy received by the assessee will have to be refunded. In the course of assessment years 1981-82 and 1982-83, the Assessing Officer deducted the said subsidy from the coat of plan...
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