Guwahati Court February 1997 Judgments

Dr. I. Shikikhe Vs. State of Nagaland and ors.

Court: Guwahati

H.K. Sema, J. 1. This Civil Rule has been preferred by a Confederation of All Nagaland State Service Employees Association (CANSSEA) represented by its General Secretary praying inter alia for quashing the Government Order dated December 30, 1995 banning the withdrawal of General Provident Fund subscribed by the Government servant. 2. I have heard Mr. S. Risom assisted by Mr.G.A. Shimray, learned counsel for the petitioner as well as Mr. E. Y. Renthungo, learned Jr. Government Advocate.3. At the outset, Mr. E. Y. Renthungo raised a preliminary objection with regard to the maintainability of the writ petition on the ground that the General Secretary cannot represent the Confederation. Secondly, that the Confederation is not recognised by the Government and therefore, the writ petition filed by them cannot be entertained. I am unable to accept the contention of Mr. E. Y. Renthungo because writ under 226 is available to a citizen who has right and that right has been infringed. If other...

Bordubi Rice Flour and Oil Mills and anr. Vs. Income-tax Officer and o ...

Court: Guwahati

J.N. Sarma, J.1. This writ application has been filed by the two petitioners. Petitioner No. 1 is a firm which was formed and constituted by the deed of partnership dated April 20, 1968. It is stated that one of the partners, Mangatulal Chowkhani, retired and ceased to be a partner of the firm with effect from April 5, 1979. It is further stated that thereafter a fresh deed of partnership dated December 12, 1979, was executed and another firm was constituted. The petitioner-firm has been submitting returns of their income and the return for the assessment year 1974-75 was submitted to the Income-tax Officer, A-Ward, Tinsukia, on September 17, 1974, showing a loss of Rs. 29,063. Thereafter on January 2, 1987, i.e., after a lapse of about more than 11 years, the petitioner-firm received a letter dated December 31, 1986, stating thereunder that it has come to the notice that an amount of Rs. 40,000 on April 11, 1973, Rs. 40,000 on May 1, 1973, and Rs. 30,000 on June 1, 1973, appearing a...

Bordubi Rice Flour and Oil Mills and anr. Vs. Income Tax Officer and o ...

Court: Guwahati

J. N. SARMA, J. :This writ application has been filed by two petitioners. Petitioner No. 1 is a firm which was formed and constituted by the deed of partnership dt. 20th April, 1968. It is stated that one of the partners, Mangatulal Chowkhani, retired and ceased to be a partner of the firm w.e.f. 5th April, 1979. It is further stated that thereafter a fresh deed of partnership dt. 12th December, 1979, was executed and another firm was constituted. The petitioner-firm has been submitting returns of their income and the return for the asst. yr. 1974-75 was submitted to the ITO, A-Ward, Tinsukia, on 17th September, 1974, showing a loss of Rs. 29,063. Thereafter on 2nd January, 1987, i.e., after a lapse of about more than 11 years, the petitioner-firm received a letter dt. 31st December, 1986, stating thereunder that it has come to the notice that an amount of Rs. 40,000 on 11th April, 1973, Rs. 40,000 on 1st May, 1973, and Rs. 30,000 on 1st June, 1973, appearing as credited in the books ...

Bordubi Rice Flour and Oil Mills and anr. Vs. Income Tax Officer and o ...

Court: Guwahati

Reported in: (1998)145CTR(Gau)278

J. N. SARMA, J. :This writ application has been filed by two petitioners. Petitioner No. 1 is a firm which was formed and constituted by the deed of partnership dt. 20th April, 1968. It is stated that one of the partners, Mangatulal Chowkhani, retired and ceased to be a partner of the firm w.e.f. 5th April, 1979. It is further stated that thereafter a fresh deed of partnership dt. 12th December, 1979, was executed and another firm was constituted. The petitioner-firm has been submitting returns of their income and the return for the asst. yr. 1974-75 was submitted to the ITO, A-Ward, Tinsukia, on 17th September, 1974, showing a loss of Rs. 29,063. Thereafter on 2nd January, 1987, i.e., after a lapse of about more than 11 years, the petitioner-firm received a letter dt. 31st December, 1986, stating thereunder that it has come to the notice that an amount of Rs. 40,000 on 11th April, 1973, Rs. 40,000 on 1st May, 1973, and Rs. 30,000 on 1st June, 1973, appearing as credited in the books o...

Panna Singh Vs. Himangshu Karmakar and anr.

Court: Guwahati

N.S. Singh, J. 1. This appeal arises from the Judgment and Award dated 31st March, 1995 passed by the learned Motor Accident Claims Tribunal, West Tripura, Agartala in T.S. (MAC) 101 of 1994. Heard Mr. Gon Choudhury, learned counsel for the Appellant and also Mr. K. Bhattacherjee, learned counsel for the respondents.2. The facts of the case in a very short compass are as follows : The Appellant as a claim petitioner filed a claim petition under Section 166 of the Motor Vehicles Act, 1988 for grant of compensation of Rs. 7,00,000/- along with a petition under Section 140 of the said Act for compensation under no fault liability due to death of her husband, namely, late Pradip Singha caused by a motor accident on 13-3-1994 at about 2.30 p.m. at Taibondal Melaghar when he was driving a motor vehicle bearing registration No. TRL-3089 (Truck). The Opposite Party, respondent No. 1, admitted the accident but contended that the deceased died due to his contributory negligence and the deceased...

Nangkar Taming Vs. the State of Assam

Court: Guwahati

Singh Neelam, J.1. This criminal revision is preferred by the petitioner/accused Shri Nangkar Taming under Section 482 of the CrPC read with Article 227 of the Constitution of India against the impugned order dated 30-11-91 passed by the leared Judicial Magistrate First Class, Jonai in G.R. Case No. 130/1984 by virtue of which the learned Court below has justified the cognizance of offence so taken and non bailable warrant so issued against the present petitioner holding that the protection under Section 197 CrPC, in the present case need not be extended to him and hence cognizance so taken on 8-4-91 was held to be justified without sanction of the Government as the act alleged to have been done by the petitioner a police officer at the relevant time as Sub-Inspector of Police resorting two rounds of firing by the service revolver on 8-6-84 as a result of which as per the prosecution case put by the informant in Jonai P.S. Case No. 129/84 registered under Section 302/325 of the IPC on...