Guwahati Court March 1997 Judgments

Sankar Modhi Vs. State of Assam

Court: Guwahati

D.N. Chowdhury, J.1. This is an application Under section 438 of the CrPC praying for a direction for releasing the petitioner on bail, in the event of his arrest by the police in connection with the All Women P.S. Case No. 15/97 Under sections 376/417 of the IPC2. Mr. B.D. Das, learned Counsel for the petitioner submitted that the allegation containing in the FIR if it is taken on its face value did not disclose any offence Under section 376 of the IPC. According to Mr. Das at best the offences alleged can be an offence Under section 417 of the IPC which is a non-cognizable offence and bailable. Mr. Das in support of his contentions brought my attention to the decision of this Court in Maran Chandra Paul v. State of Tripura reported in 1997 Cri LJ 715. Mr. Das, the learned counsel for the petitioner further submitted that the accused is working for gain in the office of the Executive, Regional Office Pollution Control Board and in the event of his detention in the police custody in c...

Jorehaut Group Ltd. Vs. Agricultural Income-tax Officer

Court: Guwahati

N.G. Das, J. 1. The question involved in this writ petition under Article 226 of the Constitution of India is as to whether cess to be paid by the petitioner under the Assam Taxation (on Specified Land) Act, 1990, is to be deducted from 60 per cent. of the computed income of tea. 2. Heard Dr. Saraf, learned counsel appearing on behalf of the petitioner, and Mr. A.K. Sarma, learned counsel appearing on behalf of the respondent. 3. To appreciate the contention canvassed at the Bar by learned counsel for the parties, the facts relevant for the purpose may be stated as under : The petitioner, which is a public limited company, doing business of tea after cultivation and manufacture of the same paid cess to the tune of Rs. 17,70,096 for the assessment year 1993-94 on the green leaves under the Assam Taxation (on Specified Land) Act, 1990. It is stated that in view of the provisions laid down under Section 8(2)(e) of the Agricultural Income-tax Act, 1939, the cess paid is to be deducted on...

Rohmingthanga H. Vs. State of Mizoram and ors.

Court: Guwahati

H.K.K. Singh, J.1. By this application under Article 226 of the Constitution of India, the petitioner has challenged the orders of the respondent Government by which his services were terminated.2. The petitioner joined the service as Administrative Officer (non-gazetted) on March 16, 1973. Thereafter he was promoted to Administrative Officer (gazetted) vide order dated October 27, 1980 (Annexure-II). His promotion was on ad hoc basis and was subject to regularisation in accordance with the relevant Recruitment/Service Rules. And his services were terminated vide order dated November 8, 1982 (Annexure-III). The petitioner made a representation on January 27, 1983 (Annexure-IV) to the Secretary to the Government of Mi-zoram (Respondent No. 3). Again, he submitted an appeal petition on July 14, 1986 (Annexure-V) to the Chief Secretary, Government of Mizoram (Respondent No. 2) requesting tor setting aside the impugned order of termination and for drawing of departmental proceeding under ...

Anandapur Tea Estate and ors. Vs. Commissioner of Taxes and ors.

Court: Guwahati

N.G. Das, J. 1. By means of this application filed under Article 226 of the Constitution of India, petitioner No. 1 which is a tea estate, namely, Anandapur Tea Estate, now owned by petitioners Nos. 2 and 3 has challenged the, legality and validity of the order of the Deputy Commissioner of Taxes, Assam, dated October 16, 1989, contained in annexure-3 to the writ petition.2. I have heard Dr. A.K. Saraf, learned counsel appearing on behalf of the petitioners, and Mr. A.K. Sharma, the learned Government Advocate appearing on behalf of the respondents.3. The only question which calls for consideration is whether Section 13 of the Assam Agricultural Income-tax Act, 1939 (hereinafter referred to as 'the Act'), is applicable to the case of the petitioners.4. To answer the question the facts relevant for the purpose may be stated as under :Petitioner No. 1, namely, Anandapur Tea Estate which is situate at Bokakhat in the district of Golaghat originally belonged to the late Jogananda Deva Gos...

Anandapur Tea Estate and ors. Vs. Commissioner of Taxes and ors.

Court: Guwahati

N. G. DAS, J. :By means of this application filed under Art. 226 of the Constitution of India, petitioner No. 1 which is a tea estate, namely, Anandapur Tea Estate, now owned by petitioners Nos. 2 and 3 has challenged the legality and validity of the order of the Dy. Commissioner of Taxes, Assam, dt. 16th October, 1989, contained in Annexure-3 to the writ petition.I have heard Dr. A. K. Saraf, learned counsel appearing on behalf of the petitioners, and Mr. A. K. Sharma, the learned Government advocate appearing on behalf of the respondents.The only question which calls for consideration is whether s. 13 of the Assam Agrl. IT Act, 1939 (hereinafter referred to as 'the Act'), is applicable to the case of the petitioners.2. To answer the question the facts relevant for the purpose may be stated as under :Petitioner No. 1, namely, Anandapur Tea Estate which is situate at Bokakhat in the district of Golaghat originally belonged to the late Jogananda Deva Goswami, i.e., father of petitioner...

Anandapur Tea Estate and ors. Vs. Commissioner of Taxes and ors.

Court: Guwahati

Reported in: (1998)146CTR(Gau)414

N. G. DAS, J. :By means of this application filed under Art. 226 of the Constitution of India, petitioner No. 1 which is a tea estate, namely, Anandapur Tea Estate, now owned by petitioners Nos. 2 and 3 has challenged the legality and validity of the order of the Dy. Commissioner of Taxes, Assam, dt. 16th October, 1989, contained in Annexure-3 to the writ petition.I have heard Dr. A. K. Saraf, learned counsel appearing on behalf of the petitioners, and Mr. A. K. Sharma, the learned Government advocate appearing on behalf of the respondents.The only question which calls for consideration is whether s. 13 of the Assam Agrl. IT Act, 1939 (hereinafter referred to as 'the Act'), is applicable to the case of the petitioners.2. To answer the question the facts relevant for the purpose may be stated as under :Petitioner No. 1, namely, Anandapur Tea Estate which is situate at Bokakhat in the district of Golaghat originally belonged to the late Jogananda Deva Goswami, i.e., father of petitioners...

Joint Action Committee, Protection on Agricultural Land Vs. Planning a ...

Court: Guwahati

J.N. Sarma, J. 1. This Writ Application has been filed by the Joint Action Committee, namely, Protection of Agricultural Land represented by General Secretary, Shri Oinam Raj Kumar Singh.;2. In Annexure-A/13 there is a list of 48 persons stated to be interested in this litigation. But none of these persons have come up before this Court. Annexure-A/13 shows the name of the owner of the land and the tenant farmer stated to be interested in this litigation. In Paragraph- i 4 it is stated, inter alia, as follows :-- '14: That the petitioner states that the proposed Games village at the Meitei Langol area on the agricultural land is not in the public interest. The houses so contructed will be only for a rich few. As advertised by the PDA (in Annexure A/2), the prices of the nouses are in the range of Rs. 3 lakhs which will go up much more when these are ready.It is humbly submitted that these prices are beyond the, means of more than 90% of the population. In other words, precious and dw...

A.S. Zingthan Vs. State of Manipur and ors.

Court: Guwahati

N.G. Das, J.1. The petitioner who is a poor and illiterate cultivator of 65years has come up before this Court by means of this application under Article 226 of the Constitution of India for issuance of a Writ of Mandamus directing the respondents to pay him a sum of Rs. 3,00,000/- as compensation for the tragic death of his 21 years old son on 23-8-1988 in his village, namley, Tungou due to electrocution as his long waiting for about five years to get monetary help from the respondents ultimately turned out barren and sterile.2. I have heard Miss. R.K. Sanatombi Devi, the learned counsel appearing on behalf of the petitioner and Mr. L. Shyamkishore Singh, the learned Government Advocate appear in on behalf of the respondents.3. To appreciate the contentions of the learned counsel for the parties the facts material for the purpose of disposal of this application may be stated as under :--The case of the petitioner is that his family consisted of his wife, three sons and one daughter a...

Vijay Gupta Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Guwahati

1. This appeal is filed by the assessee and the relevant assessment year involved is 1985-86.2. The first objection is against the order of the CIT(A) confirming the assessment order passed by the Assessing Officer ("AO" for short) where the income from M/s Meghalaya Timber Industry was estimated at Rs. 3 lakhs and the G.P. was estimated at 15 per cent of the estimated sales and allowing deduction of 1/3rd of the estimated GP as trading expenses.3. The brief facts of the case are that the assessee is an individual and the assessment order was passed under s. 143(3)/251 of the IT Act, 1961. The assessee filed return of income on 9th January, 1987 showing total income at Rs. 19,040 along with the computation of income, balance sheet and evidence of prepaid taxes. No P&L a/c or other details in respect of timber business was filed along with the return of income. In fact, it was stated by the AO that no proper account was kept by the assessee. On 8th May, 1987 a search under s. 132 o...