Guwahati Court February 1995 Judgments
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Md. Jinnat Goni Vs. Chief Conservator of Forest, Assam, Rehabari, Guwa ...
Court: Guwahati
Decided on: Feb-23-1995
1. This appeal is directed against the judgment and order dated 16-9-1994 passed by a learned single Judge in Civil Rule No. 1146 of 1994.2. The facts of this case may briefly be stated as follows:-- On 15-2-1994 Garo Hills District Council (GDC) under Kharkutta Range Office put on auction sale Sal and Teak logs which were purchased by one Borlindra Marak -- a contractor. After the purchase, the Range Officer under the Garo Hills District Council of the State of Meghalaya issued various transit passes for transportation of the said logs. The present appellant had purchased the aforesaid logs and as per usual practice, the transit passes issued to said Borlindra Marak were also endorsed in favour of the appellant. On 9-3-1994 the appellant loaded the logs to cross the gate at Adokguri (Assam--Meghalaya border), but the 4th respondent -- Beat Officer, Rangulee Range, Adokguri Beat, Goalpara did not allow to pass the gate on the plea that the 2nd respondent -- D.F.O. had directed him no...
Athokpam Satyabrata Singh Vs. State of Manipur and ors.
Court: Guwahati
Decided on: Feb-17-1995
M. Sharma, J.1. This writ petition has been preferred by the petitioner praying for his appointment to the post of Section Officer Grade-I (Elect) under 'Die in harness' scheme. The petitioner is a graduate and he obtained BE (Elect) degree. He was appointed on March 3, 1990 to the post of Section Officer Grade-II (Elect) against the vacant post of Section Officer Grade-I (Elect) under the die in harness scheme on the expiry of his father who died in harness (Date of death is not mentioned). Since his appointment as such petitioner has been making representation for his appointment in the post of Section Officer Grade-I (Elect) which he claimed to be entitled as similarly situated other persons were appointed in Section Officer Grade-I (Elect) under the scheme. The petitioner has given some examples by which similarly situated persons have been appointed as such (1) Shri Th. Ranjit Singh, Section Officer Grade-I in the Public Health Engineering Department, Manipur under the die in har...
Sudarshan Plywood Industries Ltd. Vs. Union of India (Uoi)
Court: Guwahati
Decided on: Feb-16-1995
J.N. Sharma, J.1. All these three Civil Rules raise the same question of law and facts and as such they are taken up for hearing together.2. Civil Rule No. 856 of 1987 has been preferred against the show cause notice issued by the Respondent No. 4, the Additional Collector of Customs and Central Excise, Shillong on 9th October, 1985 under Section 11A of the Central Excises and Salt Act, 1944 (hereinafter called as the 'Act') for the alleged violation of various provisions of the Central Excise Act and Rules framed thereunder. The show cause notice intends to reopen various issues of classification and valuation earlier made and it is contended they were not res integra having been adjudicated upon and decided in favour of the petitioner.3. In Civil Rule No. 650 of 1987, the show cause notice is dated 9-4-1987 and it is issued by the Respondent No. 2 in that Civil Rule.4. In Civil Rule No. 1072 of 1987, the show cause notice is dated 9-10- 1987 and it is issued by the Respondent No. 4,...
All Assam Lawyers' Association and Ors. Vs. Ashok Kumar Borah and Ors. ...
Court: Guwahati
Decided on: Feb-16-1995
J.N. Sarma, J. 1. This application under Article 227 of the Constitution of India has been filed challenging the decree dated 5-7-94 passed by the Munsift No. 2, Guwahati in Title Suit No. 176/94. Some other order dated 12-7-94 was also passed by the Asstt. District Judge No. 1 in Misc. Case No. 29/94 and 30/94 are challenged but I am not deciding the legality and validity of those orders I shall keep myself confined in this petition only with regard to the legality and validity of the decree dated 5-7-94 decreeing the suit of the plaintiff on admission. 2. The brief facts of the case are as follows: The Opp. Party No. I brought a suit being T.S. No. 176/94 before the Sadar Munsiff No. 1, Guwahati. The suit was subsequently transferred to the court of the Munsiff No. 2. The following were the defendants in that suit: i) All Assam Lawyers' Association, ii) Sri Lakheswar Hazarika, Advocate, iii) Sri Satyandra Prasad Deka, Advocate, General Secretary, All Assam Lawyers' Associatio...
Athokpam Satyabrata Singh Vs. State of Manipur and Two ors.
Court: Guwahati
Decided on: Feb-16-1995
M. Sharma, J.1 .This writ petition has been preferred by the petitioner praying for his appointment to the post of Section Officer Grade - I (Elect) under 'Die-in-harness' scheme. The petitioner is a graduate and he obtained BE (Elect) degree. He was appointed on March 29, 1990 to the post of Section Officer Grade - II (Elect) against the vacant post of Section Officer Grade - I (Elect) under the die in harness scheme on the expiry of his father who died in harness (Date of death is not mentioned). Since his appointment as such petitioner has been making representation for his appointment in the post of Section Officer Grade - I (Elect) which he claimed to be entitled as similarly situated other persons were appointed in Section Officer Grade - I (Elect) under the scheme. The petitioner has given some examples by which similarly situated persons have been appointed as such (1) Shri Th Ranjit Singh, Section Officer Grade - I in the Public Health EngineeringDepartment, Manipur under the...
Dr. Arun Bhandari Vs. Mrs. Banuo Jamir and ors.
Court: Guwahati
Decided on: Feb-14-1995
H.K. Sema, J.1. This Contempt petition has been filed for initiating a contempt proceeding against the respondent for alleged wiful violation of this Court's order dated 16-11-92 passed in Civil Rule 100 (k) 90.2. The petitioner in Civil Rule No. 100(k) 90 has assailed the impugned order of termination dated 20th September, 1990. The impugned order of termination runs as under :-'No. MED-13/82/G : In the interest of Public Service, the Governor of Nagaland is pleased to terminate the contract services of Dr. Arun Bhandari, Dental Surgeon appointed vide Notification of even number dated 20-7-82 with effect from 21-10-90 i.e. on the expiry of the leave granted to him. Sd/- E. T. SUNEP Commr. & Secretary to the Govt. of Nagaland.3. This Court after hearing counsels of both sides on 16-11-92 quashed the impugned order dated 20th September, 1990 for the reasons stated therein. This Court further observed in para 5 of its Judgment as under :-'5. This apart, I am constrain to note that the p...
Indian Trading Corporation Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Feb-10-1995
V.D. Gyani, J.1. The following question of law has been referred under Section 256(2) of the Income-tax Act, 1961, by the Tribunal to this court for its opinion, in compliance with this court's order dated November 25, 1994, passed in Civil Rule No. 36(M) of 1981 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in disallowing Rs. 55,000 as an admissible business expenditure on advertisements taken out in the souvenirs published by the Delhi Flying Club Ltd., and the AICC Souvenir Committee incurred wholly and exclusively for the assessee's business ?'2. The assessee is a duly registered firm following the mercantile system of accounting and the accounting period ended on March 31, 1977. The firm filed its return on July 27, 1977. The assessment year in question is 1977-78. The assessee was appointed as a sole distributor by its principal Indian Tobacco Co. Pvt. Ltd. Two major payments, involving an amount of Rs. 15,000 paid to the Delhi ...
Union of India (Uoi) Vs. Hasija Coal Traders
Court: Guwahati
Decided on: Feb-10-1995
Khanna, C.J. 1. This appeal has been filed against the decision of the learned single Judge given in Civil Rule No. 639 of 1993 (Hasija Coal Traders v. Union of India).2. We have heard Mr. B. K. Sarma assisted by Mr. P.K. Tiwari, learned counsel appearing for the Union of India and Mr. N.M. Lahiri assisted by Mr. G.N. Sahewalla and Mr. A.K. Goswami, learned counsel appearing for the contesting respondent/ petitioner.3. The brief facts for the purpose of adjudicating the controversy raised in this appeal are that the petitioner/respondent Hasija Coal Traders is a proprietary firm carrying on the business of sale and supply of coal. The coal is being loaded from Baihata Jogighopa Railway Station. According to the petitioner/respondent there is no weigh bridge for the purpose of weighing coal loaded in wagons at the Railway Station and for the purpose of determining the carrying capacity of particular wagon, the Railway authorities have provided various measurement for wagons regarding ...
Union of India (Uoi) Vs. H.G. Khemani and ors.
Court: Guwahati
Decided on: Feb-07-1995
Khanna, C.J. 1. The present M.A. (F) (T) 78 of 1994 has been filed under Section 39 of the Arbitration Act, 1940 against the decision given by the learned Asstt. District Judge No. 1, Guwahati on an application moved by the respondents/applicants under Section 8 and Section 20 of the Arbitration Act, 1940. As the questions involved in the present case are purely questions of law, the counsel for the parties have agreed that the appeal itself may be heard as Mr. Sarma has produced before us the original record on which the appellant is placing reliance. It is in this circumstance that the present appeal has been heard and disposed of finally after hearing the arguments raised by learned counsel appearing for both the parties and after perusing the original records produced by the appellant. 2. For the purposes of adjudicating the present appeal, the brief facts are that the plaintiff-respondents admittedly were awarded a contract in pursuance of the tender which were invited by the ...
Commissioner of Income-tax Vs. Chandmal Sarawgi and Co.
Court: Guwahati
Decided on: Feb-03-1995
V.D. Gyani, J. 1. This is a reference at the instance of the Revenue. The following questions of law are submitted by the Tribunal under Section 256(2) of the Income-tax Act, 1961, for this court's opinion : '(i) Whether, on the facts and in the circumstances of the case and on a proper construction of Section 40A(7) of the Income-tax Act, 1961, the Tribunal was justified in holding that the provision for gratuity which was paid to the Life Insurance Corporation of India under the group gratuity scheme was an admissible deduction under Section 37 in the computation of the assessee's income ? (ii) Whether the Tribunal's decision that Section 40A(7) has noapplication on the claim of the assessee for deduction of the provision forgratuity is not based on irrelevant consideration or on improper view offacts and law and is not arrived at without having regard to the relevantfacts and evidence contained in the order of the authorities below, andwhether the decision of the Tribunal is, ther...
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