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Guwahati Court July 1996 Judgments

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Jul 31 1996

Laxmi Rani Das Vs. State of Tripura and ors.

Court: Guwahati

Decided on: Jul-31-1996

N.G. Das, J. 1. By this application filed under Article 226 of the Constitution of India, the petitioner has sought for issuance of a direction in the nature of mandamus requiring the respondents to appoint her to a post commensurate with her qualifications. 2. I have heard Mr. B. Das, learned senior counsel appearing on behalf of the petitioner and Mr. U.B. Sana, learned Government advocate appearing on behalf of the respondents. 3. The petitioner's case, shortly put, is that her husband who was a Sub-Inspector of Police died on September 24, 1995 due to heart attack leaving herself and three minor children. The petitioner, therefore, submitted a number of representations to the respondents and also to the Chief Secretary, Government of Tripura for appointing her to a post commensurate with her qualifications. It is also stated that petitioner passed school final examination and as such by virtue of her academic qualifications she is entitled to get a post of L.D. Clerk or some pos...


Jul 29 1996

Narayan Dey Vs. State of Tripura

Court: Guwahati

Decided on: Jul-29-1996

N.G. Das, J.1. This is perhaps a most shocking case in which a father has been held guilty for commission of offence of rape upon his own minor daughter.2. Learned Additional Sessions Judge, Belonia who found the appellant guilty for commission of offence under Section 376, IPC for having raped his own minor daughter (11 years), sentenced him to suffer rigorous imprisonment for a period of 10 years and also to pay a fine of Rs. 1,000/- in default of which he is to suffer a further period of imprisonment for 30 days.3. I have heard Mr. A.C. Bhomik, learned counsel appearing on behalf of the appellant and Mr. S. Das, learned Public Prosecutor appearing on behalf of the State.4. The brief facts of the case are that the appellant who is said to be a rikshaw-puller is a resident of village Sarashima under Belonia PS and he used to live in his village with his wife and daughter whose age was about 11 years at the time of occurrence. The prosecution case is that on 9-12-94 after dusk the vic...


Jul 24 1996

Rajesh Bhattacharjee Vs. Officer-in-charge, and ors.

Court: Guwahati

Decided on: Jul-24-1996

D.N. Baruah, J.1. This appeal is directed against the judgment dated 19.8.1994 passed by the Member, Motor Accidents Claims Tribunal, Kamrup, Guwahati, in M.A.C. Case No. 208 (K) of 1989 awarding compensation to the claimant of an amount of Rs. 45,000/- together with an interest of 10 per cent from the date of the claim petition till payment.2. The facts for the purpose of disposal of this appeal may be stated as under.On 20.1.1989 at about 2.30 p.m. while the claimant's father was coming as a pillion rider in scooter No. ASU 4165 from Beltola, was hit by a police vehicle No. ASU 1003. He sustained head injury and he was immediately hospitalised. A little less than a month thereafter, i.e., on 15.2.1989 the claimant's father died at the Neurological Research Centre, Guwahati. He was aged 53 at the time of his death. The claimant, thereafter, filed the claim petition claiming total compensation of Rs. 8,00,000/- on the ground of mental shock, loss of company, consortium, loss of earnin...


Jul 24 1996

Mour UddIn Choudhury Alias Mour and anr. Etc. Vs. State of Assam and E ...

Court: Guwahati

Decided on: Jul-24-1996

D.N. Baruah, J.1. The above appeal and the revision are directed against the judgment dated 30-3-93 passed by the Sessions Judge, Hailakandi in Sessions Case No. 1/92 convicting the accused-appellants Mour Uddin Choudhury alias Mour and Jakir Hussain Choudhury alias Boraguta under Section 302 read with Section 34 of the Indian Penal Code and sentencing them to suffer rigorous imprisonment for life together with a fine of Rs. 1000/- each and in default of payment of fine to suffer further rigorous imprisonment for six months.2. One Wee Khasia, PW-1 lodged an FIR before the Officer-in-charge of Algapur Police Station stating, inter alia, that on 24-1-91 at about 9/9.30 a.m. he along with his maternal uncle Danish Khasia, Jamin Khasia, Lobis Khasia and their labourers Bhola and Suyaid AH and others had been cutting eartn in the paddy field near Jitermukh. At that time five accused persons, namely, Mour Ali, Asar Ali, Karum Ali, Bargota and Akil Ali armed with dao, dagger, ballam (spear),...


Jul 18 1996

Bhola Nath Majumdar Vs. Income-tax Officer and ors.

Court: Guwahati

Decided on: Jul-18-1996

S.L. Saraf, J. 1. By these two writ applications, the petitioner had challenged, the notices issued under Section 148 of the Income-tax Act, 1961, by the respondents after a period of four years from the date of the assessment. The notices relate to the assessment years 1984-85 and 1985-86. From the notices dated December 13, 1990, under Section 148 of the Income-tax Act, 1961, it appears that the said notices were issued alleging that the Income-tax Officer had reason to believe that the income for the assessment years 1984-85 and 1985-86 escaped assessment. As such, the said officer was entitled to reassess the income of the assessee for the said two assessment years. The said notices contain a further sentence relating to the obtaining of the necessary satisfaction of the Deputy Commissioner of Income-tax for issuance of such notices. The said notices were challenged by the petitioner by a letter dated December 28, 1990, whereby the petitioner stated that the conditions precedent f...


Jul 18 1996

No. 35 Pakaria MIn Samabai Samity Ltd. Vs. State of Assam and ors.

Court: Guwahati

Decided on: Jul-18-1996

D.N. Chowdhury, J. 1. This is an application for judicial review in respect of an order of settlement No. 35 Pakaria Min Mahal of Morigaon by the respondent No. 1, the Government of Assam with consultation with respondent No. 4, the Assam Fisheries Development Corporation Ltd. The respondent No. 4 rearranged 25 Nos. of beeis located in different parts of the State. Accordingly Takarta beels, Dibrugarh is replaced by Pakaria Beels Morigaon along with 24 other Beels and Government of Assam notified the matter with a memo No. Fish-70/91/146 dated 27-11-1995 and in pursuance of the said notification the Deputy Commissioner, Morigaon informed the Circle Officer Morigaon vide Memo No. MR, F-24/91/ 140 dated 3-1-19% about transfer of three fisheries im Morigaon Revenue Circle, four fisheries in Mayang Revenue Circle and one fishery in Laharighat Bhuragaon Circle to the Assam Fishery Development Corporation including the transfer of No. 35 Pakaria MinMahal of Morigaon Revenue Circle to the r...


Jul 12 1996

Tarun Chandra Bhattacharyya Vs. Assam State Electricity Board and Two ...

Court: Guwahati

Decided on: Jul-12-1996

V.D. Gyani, J. 1. The petitioner started his service career as anAssistant Engineer with the respondent Board inthe year 1959. By 1981, he climbed the ladder right upto the post of Additional Chief Engineer. The petitioner was appointed as Project Manager of Karbi Langpi Hydro Electric Project on July 5, 1980 and continued till June 16, 1986. It was during this period that certain gross irregularities in the matter of payments to a contractor came to light. On September 1, 1986 an FIR Under Section 409, 120B IPC read with Section 5(1), (C),(D), punishable Under Section 5(2) of the Prevention of Corruption Act was lodged against him with the superintendent of Police, Vigilance Cell. The petitioner was placed under suspension vide order dt. September 4, 1986 Annexure-1, pending departmental inquiry into the charges of having given undue monetary benefit to one Contractor M/s. Sibson Construction Company, defrauding the Board by abusing his official position, having caused payment of Rs...


Jul 12 1996

Pheros and Co. Pvt. Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

Decided on: Jul-12-1996

D.N. Baruah, J.1. As per direction given by this court in Civil Rule No. 37 (Gau) of 1981, the following questions have been referred by the Income-tax Appellate Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), for opinion of this court : '1. Whether under the facts and in the circumstances of the case, the Tribunal was justified in law in restoring the order of the Income-tax Officer without considering and deciding the contentions of the assessee in regard to the taxability of the goodwill ? 2. Whether under the facts and in the circumstances of the case, the Tribunal was justified in law in not deciding the alternative ground of the assessee that even if the receipt in question amounted to goodwill as held by the Income-tax Officer, it was not a short-term capital asset and not taxable as such ? 3. Whether, on the facts and in the circumstances of the case, the capital gain has to be treated as income of the assessee ?' 2. The assessee is a business ...


Jul 10 1996

Arunachal Pradesh Forest Corporation Ltd. Vs. Commissioner of Income-t ...

Court: Guwahati

Decided on: Jul-10-1996

D.N. Baruah, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961 (for short the 'Act'),' at the instance of the assessee, the following question has been referred by the Income-tax Appellate Tribunal, Guwahati, for opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the regeneration expenditure of Rs. 4,70,615 incurred by your-appellant was capital expenditure although preparation of seedlings for replacement of trees before felling them down as per the agreement requires your appellant to incur such an expenditure ?' 2. The assessee, Arunachal Pradesh Forest Corporation Limited, is a Government undertaking. It has taken on lease an area of 719,72 acres of forest land for a period of 10 years from the Forest Department of the Government of Arunachal Pradesh by an agreement dated March 9, 1979,for raising and for maintenance of plantation of various species by various methods. It has a busi...


Jul 10 1996

Commissioner of Income-tax Vs. Bekelia Drugs

Court: Guwahati

Decided on: Jul-10-1996

1. This is an application under Section 256(2) of the Income-tax Act, 1961 (for short the 'Act'). The petitioner has prayed for an order directing the Income-tax Appellate Tribunal to refer the question mentioned in paragraph 5 of the petition.2. We have heard Mr. Joshi, learned counsel appearing on behalf of the Revenue, and Dr. Saraf, learned counsel appearing on behalf of the respondent. We have also gone through the question which is quoted below : ' Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law and in facts to recall its final order with a view to rectify the same under Section 254(2) ?'3. After considering the facts as well as on a perusal of the question, we find that this is a referable question. Accordingly, we direct the Income-tax Appellate Tribunal to refer the said question for opinion of this court.4. This petition is accordingly disposed of. However, considering the facts and circumstances of the case, we make no order as to ...


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