Guwahati Court February 1998 Judgments

State Bank of India and ors. Vs. Kh. Bobi Singh

Court: Guwahati

H.K. Sema, J. 1. Writ Appeal No. 155/1995 has been preferred by the State Bank of India, and Writ Appeal No. 109/1995 has been preferred by the writ petitioner. In both the Writ Appeals, the impugned order dated September 1, 1995 passed by the learned single Judge in C.R. No. 1868/90/ 675/90 has been assailed. 2. We have heard Mr. Y. Imo Singh, learned counsel for the Appellant in W.A. No. 155/1995 and Mr. Kerani Singh, learned counsel for the respondents. We have also heard Mr. M.S. Jayanta, learned counsel for the Appellant in W.A. No. 109/95 and Mr. Y. Imo Singh, learned counsel for the respondents. 3. Facts leading to the filing of the present Writ Appeals may be summarily recited strictly for the purpose of disposal of these two Writ Appeals. 4. Writ petitioner Shri Kh. Bobi Singh was serving in State Bank of India as Branch Manager in Chandel at the relevant time. He was chargesheeted with Over-drafts disbursement of large number of loans amounting to Rs. 10 Lakhs by misusing o...

Anant Kumar Saharia Vs. Commissioner of Income-tax and ors.

Court: Guwahati

D.N. Choudhury, J. 1. Both the civil rules were taken up for hearing together since they involve similar questions of fact and law. 2. In both the proceedings the legality and validity of the notice under Section 147 of the Income-tax Act, 1961, proposing to assess/reassess theincome for the assessment year 1985-86 in Civil Rule No. 2228 of 1993 and for the assessment year 1988-89 in Civil Rule No. 2227 of 1993 are questioned. 3. For adjudicating the matter, the facts contained in Civil Rule No. 2228 of 1993 is taken up for discussion. 4. For the assessment year 1985-86, the petitioner submitted his return through his father and natural guardian, Shri Mahesh Kr. Saharia, as on the date when the return was filed, the petitioner was a minor. The assessment was duly completed by the Income-tax Officer, Ward-D. The petitioner was duly informed about the completion of assessment vide letter dated February 29, 1993, and Rs. 1,986 was determined as refundable to the petitioner. After the c...

Md. SahabuddIn Vs. Sayed Monowar Hussain

Court: Guwahati

A.K. Patnaik, J.1. This is a revision under Sections 397 and 401 of the Code of Criminal Procedure, 1973, against the judgment dated 10-7-90 of the learned Additional Chief Judicial Magistrate, Kamrup, Guwahati in G.R. Case No. 3174/86 acquitting the accused/opposite party from the offences under Sections 427/448/506 of the Indian Penal Code.2. The facts briefly are that an FIR was lodged by the petitioner on 26-8-86 before the Officer-in-charge, Dispur Police Station stating therein that he owned and possessed a plot of land at Srinagar (Christian Basti) Dispur Elaka and out of the said plot of land he donated a part of land for the Mosque. But the opposite party along with twenty other people formed an unlawful assembly armed with deadly weapons and forcibly and wrongfully trespassed into the said land and grabbed the land with house thereon and when the petitioner protested, the opposite party wanted to assault him and threatened that if anybody tried to remove the fencing he would...

Gupta Agro-farm and anr. and Vs. Commissioner of Income-tax and ors.

Court: Guwahati

D.N. Chowdhury, J. 1. This is an application under Article 226 of the Constitution of India arising out of an order dated January 19, 1998, passed by the Commissioner of Income-tax, North Eastern Region, Shil-long, proposing to take action under Section 263 of the Income-tax Act, 1961. 2. For the assessment years 1994-95 and 1995-96 assessment orders were passed by the Assessing Officer under Section 143(3) of the Act. The Commissioner of Income-tax by his earlier order dated February 21, 1997, in exercise of his power under Section 263 of the Act set aside the assessment orders for the assessment years 1994-95 and 1995-96 with a direction to recompute the same as per law after carrying out thorough investigation on the agricultural income as directed in the said order. The Assessing Officer thereafter passed two assessment orders for the assessment years mentioned above and completed the assessment. The Commissioner of Income-tax thereafter issued the impugned notice proposing to ex...

Gupta Agro-farm and anr. and Vs. Commissioner of Income-tax and ors.

Court: Guwahati

Reported in: [1999]236ITR978(Gauhati)

D.N. Chowdhury, J.1. This is an application under Article 226 of the Constitution of India arising out of an order dated January 19, 1998, passed by the Commissioner of Income-tax, North Eastern Region, Shil-long, proposing to take action under Section 263 of the Income-tax Act, 1961.2. For the assessment years 1994-95 and 1995-96 assessment orders were passed by the Assessing Officer under Section 143(3) of the Act. The Commissioner of Income-tax by his earlier order dated February 21, 1997, in exercise of his power under Section 263 of the Act set aside the assessment orders for the assessment years 1994-95 and 1995-96 with a direction to recompute the same as per law after carrying out thorough investigation on the agricultural income as directed in the said order. The Assessing Officer thereafter passed two assessment orders for the assessment years mentioned above and completed the assessment. The Commissioner of Income-tax thereafter issued the impugned notice proposing to exerci...

Mayang Imphal Bangoon Part-i Collective Farming-cum-pisciculture Co-op ...

Court: Guwahati

H.K. Sema, J. 1. The dispute involved in this writ petition has got a chequered history. It relates to settlement of Kharungpat Fishery No. 164. The said Fishery was under a lease to Kharungpat Fishing cum-pisciculture Farming Co-operative Society Ltd. for a long time without being put to public auction. This Court in Civil Rule No. 1147/94 inter-alia directed that after the expiry of lease period i.e. 31-3-95, the said fishery shall be put to public auction in accordance with the Fishery Rules. This observation was made with a sole intention to sell the fishery by public auction so that State may earn more revenue.2. It appears that pursuant to that direction, the fishery was put to auction sale on 9-8-96 at 2 p.m. in which the petitioner's society was competing in the bid by offering bid money of Rs. 2,30,000/- per annum. The other party namely; Shri Ksh. Saratchandra Singh of Kakching Turel Wangmataba did not offer any bid. The learned Deputy Commissioner, Thoubal therefore accep...

Md. Siraj Ahamad Vs. State Election Commissioner and ors.

Court: Guwahati

H.K.K. Singh, J. 1. By this application under Article 226 of the Constitution of India, the petitioner has questioned the validity of the notification dated 8-7-97. by which his election as Pradhan of 7/18 Kairang Khomidok Gram Panchayat was cancelled and in his place the respondent No. 4 was declared elected.2. This writ petition was heard by a learned single Judge and under order dated 9-5-97 the petition was dismissed as the learned single Judge was not inclined to intervene in the matter in view of the existence of a forum for alternative remedy. Against this decision of the single Bench, a writ appeal was filed. By an order dated 30-7-97 of a Division Bench passed in Writ Appeal No. 69/97 the Writ Appeal was disposed of by setting aside the aforesaid order of the learned single Judge and, further it was ordered that the Civil Rule No. 185/95 should be re-heard on merit by a single Bench of this Court. Therefore, this Civil Rule was placed for hearing before another learned singl...

Commissioner of Wealth-tax Vs. Master Rohit Bagaria and ors.

Court: Guwahati

V.D. Gyani, J. 1. On an application under Section 27(1) of the Wealth-tax Act, 1957, made by the Commissioner of Wealth-tax, N.E. Region, Shillong, the Tribunal, vide orders dated January 29, 1991, and January 30, 1991, passed in W.T.A. Nos. 62, 63 and 65 to 67 (Gau) of 1989 has referred to the following question which is common to all the appeal numbers mentioned above, 'Whether, on the facts and in the circumstances of the case and on a proper construction of Sub-clause (a) of Clause (ii) of Explanation II of Rule 1D of the Wealth-tax Rules, 1957, the Tribunal was justified in upholding the order of the Appellate Assistant Commissioner who directed the Assessing Officer to deduct only the excess of the tax payable with reference to book profit and not the entire advance tax paid appearing in the balance-sheet ?' The basic facts for constituting the reference are that the assessee with their respective different status had unquoted equity shares varying in different number of Steelsw...

Commissioner of Income Tax Vs. Kashiram Ramgopal (Agencies)

Court: Guwahati

M. Ramakrishna, C.J.The Income Tax Appellate Tribunal referred the following question under section 256(2) of the Income Tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that capital contributed by a partner, Kashiram Agarwala (HUF), in the form of land was genuine and it became the property of the assessee- firm?"2. The competent authority has sought for an opinion of this court on the above leading question.3. We have perused the grounds on which the matter came up for consideration before the Tribunal and we have also heard learned standing counsel for the revenue.4. At the outset, a question was asked by the court to learned counsel for the revenue with a view to answer the question, whether the landed property referred to in the course of the question, said to have been contributed by way of capital contribution by the partner of Kashiram Ramgopal with any documentary evidence, ev...