Guwahati Court August 1996 Judgments

Mahabir Coke Industry and anr. Vs. Pollution Control Board and ors.

Court: Guwahati

1. This appeal is directed against the judgment and order dated 22-8-1996 passed by a learned single Judge in Civil Rule No. 4827 of 1995. The learned single Judge dismissed the writ petition filed by the appellants and directed them to close the operation of all the three units immediately till receipt of consent from the Pollution Control Board and to pay salaries and wages to employees and workmen.2. The appellant No. 1 is a firm registered under the Indian Partnership Act. The firm established a coke manufacturing factory with three units. At the time of establishment of the factory the appellant firm requested the Pollution Control Board, Assam (for short, the Board) for consent under the provisions of the Water (Prevention and Control of Pollution) Act, 1974 which was in force at that time. The said request was made in respect of the entire factory. Consent was given by the Board The Board used to give consent from time to time as and when necessary. This state of affairs contin...

Commissioner of Income-tax Vs. Manipur Spinning Mills Corporation Ltd.

Court: Guwahati

D.N. Baruah, J. 1. At the instance of the Revenue, the following question has been referred by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, for short 'the Act', for the opinion of this court : ' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of interest received should not be considered for being taxed as revenue but has to be set off against interest payments and the balance alone had to be capitalised ?' 2. The facts for the purpose of answering this question are : The assessee is a Government of Manipur undertaking. The present question relates to the assessment years 1982-83 to 1985-86. During that period, the assessee derived income from interest. The assessee did not disclose the income from interest on the ground that interest received was adjusted against the interest paid and the balance was capitalised. The Assessing Officer treated such interest income as income from o...

Saurav Diesel Sales and Services Vs. Commissioner of Income-tax

Court: Guwahati

D.N. Baruah, J. 1. As per the direction given by this court in Civil Rule No. 5(M) of 1993 (see [1995] 216 ITR 307), the following questions have been referred by the Income-tax Appellate Tribunal for opinion of this court under Section 256(2) of the Income-tax Act, 1961 (for short, 'the Act') : ' 1. Whether, on the facts and in the circumstances of the case, the Tribunal committed manifest error of law in confirming the penalty imposed under Section 271(1)(c) of the Income-tax Act, 1961, solely on the basis of reasons given in the assessment order and without considering ; the entirety of the facts and circumstances as well as the legal position relevant to the issue ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in setting aside the order of the Commissioner of Income-tax (Appeals) cancelling the penalty imposed by the Deputy Commissioner of Income-tax (Assessment), Special Range, on mere surmises in the absence of a clear finding ...

Mazid Ansari Vs. Union of India (Uoi) and Three ors.

Court: Guwahati

D.N. Baruah, J.1. In this Civil Rule the petitioner has challenged Annexure - VIII termination notice dated May 24, 1991 issued by the 3rd Respondent and also the Annexure-XI discharge certificate dated June 28, 1991 and prayed tor issuance of a writ in the nature of Mandamus or any other writ of like nature or direction for setting aside the impugned notice of termination and the discharge certificate. 2. Facts of this Civil Rule are as under: Petitioner is a trained motor vehicle driver having valid heavy motor vehicle licence. In the year 1986 he applied for the post of MT/Driver in General Reserve Engineering Force, for short 'GREF'. He was thereafter, appointed MT/Driver in the 'GREF' on May 25, 1987 and was posted at 755 Border Road Task Force. Pursuant to the order of appointment the petitioner joined service on June 16, 1987. He was posted in Unit 718 Medical Staging Section, GREF, In the month of June 1988 the petitioner was served with Annexure-I show cause notice dated June...

Smt. N. Pramodini Devi and 9 ors. Vs. State of Manipur and ors.

Court: Guwahati

Reported in: AIR1997Gau100

1. In all these writ petitions common questions of fuels and law are involved and as such these writ petitions are disposed of by this common judgment.2. The fact of the case as gathered from all the writ petitions is that in order to distribute the S.K. Oil to the public, the Government of Manipur adopted a policy decision under which Agents/ Sub-dealers have been appointed for each Polling station as specified in the appointment orders by the Deputy Commissioner.3. The petitioners were appointed as sub-dealers by the Dy. Commissioner having jurisdiction over the area for the Polling Station as mentioned against their names in the order ot" appointment. After appointment the sub-dealer obtained licence from the competent authority as required under the Manipur Trade Articles (Lincensing and Control) Order, 1986 and the petitioners were distributing Kerosene Oil to the consumers within their local areas. The Government has constituted a Review Committee to see the functioning of the su...

Uma Prasad Gogoi Vs. State of Assam and anr.

Court: Guwahati

D.N. Baruah, J.1. In this Civil Rule the petitioner has challenged the Annexure-27 order dated November 19, 1988 issued by the Secretary to the Government of Assam, Forest Department removing the petitioner from service with effect from the date of the order and also Annexure-29 order dated May 16, 1989 issued by the Secretary to the Government of Assam, Forest Departmentintimating the petitioner that the appeal preferred by him had been dismissed.2. Briefly the facts are:The petitioner was confirmed Forest Ranger under the Forest Department of Assam. He was confirmed in his post with effect from April 1,1953. In the year 1968 he was released from the Forest Department allowing him to join Soil Conservation Department as Assistant Soil Conservation Officer. Accordingly, the petitioner joined in the new department on deputation. While serving in the said department in the month of March 1972 he was promoted in his parent department, namely, Forest Department, to the Class-I post of Ass...

Juliate Zimik and Five ors. Vs. State of Manipur and ors.

Court: Guwahati

P.K. Sarkar, J. 1. In all these writ petitions common question of facts and law are involved and as such these writ petitions are disposed of by this common judgment. 2. The petitioners in Civil Rule No. 44 of 1996, 45 of 1996 and 46 of 1996 have filed these writ petitions under Article 226 of the Constitution of India challenging the order of termination. It is stated in the petition that a DPC was constituted for appointment of 6 (six) Supervisors (ICDS) under Social Welfare Department of the Govt. of Manipur under direct recruitment quota on regular basis. Accordingly, a DPC was constituted for selection of 6 (six) candidates and the DPC recommended six candidates for appointment to the post of Supervisors (ICDS) and also prepared a panel of 27 candidates for appointment in the post of Supervisors which are likely to become vacant and kept the panel in a sealed cover. As per recommendation of the DPC 6 (six) persons have been appointed by Government. Subsequently, 3 (three) more c...

Assam Carbon Products Ltd. Vs. Commissioner of Income-tax

Court: Guwahati

D.N. Baruah, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961 (for short, 'the Act'), the Tribunal has referred the following common question at the instance of the assessee for opinion of this court ; '1. Whether, under the facts and circumstances of the case, the Tribunal was justified in restoring back the matter after setting aside the order of the learned Commissioner of Income-tax (Appeals) invoking the provisions of Section 292B without any materials, records or evidence ?'2. The following two questions have been referred to this court under Section 256(1) of the Act (for short, 'the Act') at the instance of the Revenue :'1. Whether, on the facts and in the circumstances of the case and in view of the provisions of Sections 37(3A) and 37(3B) of the Income-tax Act, 1961, the Tribunal has not erred in law in holding that expenditure of the nature mentioned in Section 31 was not to be taken into account in working out the disallowance under Section 37(3A)...

Smt. N. Pramodini Devi and 9 ors. Vs. State of Manipur and ors.

Court: Guwahati

Reported in: AIR1997Gau100

ORDERP.K. Sarkar, J.1. In all these writ petitions common questions of fuels and law are involved and as such these writ petitions are disposed of by this common judgment.2. The fact of the case as gathered from all the writ petitions is that in order to distribute the S.K. Oil to the public, the Government of Manipur adopted a policy decision under which Agents/ Sub-dealers have been appointed for each Polling station as specified in the appointment orders by the Deputy Commissioner.3. The petitioners were appointed as sub-dealers by the Dy. Commissioner having jurisdiction over the area for the Polling Station as mentioned against their names in the order ot' appointment. After appointment the sub-dealer obtained licence from the competent authority as required under the Manipur Trade Articles (Lincensing and Control) Order, 1986 and the petitioners were distributing Kerosene Oil to the consumers within their local areas. The Government has constituted a Review Committee to see the f...

Ramendra Prasad Das Vs. Assam State Electricity Board and ors.

Court: Guwahati

D.N. Chowdhury, J. 1. The question involved in this Writ Petition about the procedural fairness in the realm of allotment of contract by the public authority. The Respondent No. 2, The Chief Engineer, (T&T;), Assam, State Electricity Board, invited sealed tender from reputed manufacturer-cum-Erectors for supply and execution of some works. This case is concerned with the tender specification No. ASEB/CE/TT/TR-67(B) for construction of 220 K.V. D/C Tower foundation erection of towers as per approved drawing of ASEB, string of zebra conductor ground wise testing and commissioning B. G. Railway track crossing by exising 220 KV D/C towers at 7 (seven) locations. Clause A-II-10 contained the provisions of past experience e.g. 'The Tenderer shall submit their tender alongwith their detailed past experience. '2.-3. As per the specification contained in bidding document tender was required to submit with his bids in two separate envelopes viz. the technical and commercial bid and other for t...