Guwahati Court July 1998 Judgments

Wing Commander Utpal Barbara and ors. Vs. State of Assam and ors.

Court: Guwahati

D. Biswas, J. 1. This application under Article 226 of the Constitution of India has been preferred by the petitioners for issuance of an appropriate writ to quash the order dated 5-6-1998 by the Addl. District Magistrate, Kamrup, Guwahati in exercise of powers under Section 144 of the Code of Criminal Procedure banning the use of polythene bags throughout the District of Kamrup. 2. According to the petitioners, they are proprietors of different firms operating factories for manufacture and supply of polythene bags throughout the State of Assam after obtaining licences/ No Objection Certificate from the competent authorities, namely, Gauhati Municipal Corporation, District Industries Centre and Assam Pollution Control Board. The impugned order imposing ban on the use of polythene bags has adversely affected the business of the petitioners infringing upon the right of the petitioners to carry on trade and business. 3. The respondent No. 2 (The Secretary of Pollution Board, Assam Guwah...

Smt. Jhuma Das Vs. Biresh Das

Court: Guwahati

H.K. Sema, J. 1. This appeal is directed against the judgment and order dated 31-10-97 passed by the Principal Judge, Family Court, Kamrup. Guwahati in FC (Civil) No. 30/96, rejecting the complaint filed under Section 5 of the Special Marriage Act 1954 (hereinafter the 'Act') to nullify the marriage solemnised between the appellant and the respondent on 9-1-95 before the Registrar of Marriage under the Act.2. The story as revealed by the counsel of both sides leading to the filing of the present appeal is quite otherwise pathetic. A boy of 30 years old (respondent herein) and a girl of 21 years old (appellant) fell in love and exchanging love letters, culminating in the marriage solemnised before the Registrar of Marriage on 9-1-95 preceded by a notice. It would appear that the manage of the appellant was not known by the parents of the appellant and when the proposed second marriage was to be solemnised in 22-2-96, the respondent herein produced a marriage certificate granted on 9-1...

Commissioner of Income-tax Vs. Bansidhar Sewbhagovan and Co.

Court: Guwahati

1. By this court's order dated January 17, 1994, passed in Civil Rule No. 32(M) of 1992 statement of case has been submitted with the following question of law for this court's opinion under Section 256(2) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case and in view of the provisions of Rule 8 of the Income-tax Rules, 1962, the Tribunal was justified in law in sustaining the Commissioner of Income-tax (Appeals)'s decision that 40 per cent, of the income on sale of assets, excess liability written off and miscellaneous receipts be taken to be liable to tax instead of 100 per cent, taken by the Assessing Officer ?' 2. The assessee is a registered firm engaged in the business of growing and manufacturing of tea. The Assessing Officer for the assessment years 1982-83, 1983-84 and 1984-85 taxed the entire income on the sale of assets, miscellaneous receipts and excess liability written back in the account. The assessee filed appeals before the Comm...

Commissioner of Income-tax Vs. Bongaigaon Refinery and Petrochemical L ...

Court: Guwahati

V.D. Gyani, Actg. C.J. 1. The following question of law has been referred for this court's opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the items of income derived by the assessee during the formation period for the main business, were not taxable income but were to be adjusted against the project cost for the oil refinery and petrochemicals, the main business for which the company was set up ?' 2. A few basic facts may now be noted. The assessee-company commenced its business during the assessment year 1980-81 and the reference application relates to the assessment years 1975-76 to 1979-80. The company was incorporated on February 20, 1974. Being a Government of India undertaking the assessing authority noted that the company had not started its business operation as it was under construction stage. Referring to a judgment of the Supreme Court as reported in CWT v. Ramaraju Surgical Cotton Mills Ltd. : [1967]63ITR...

Commissioner of Income Tax Vs. Bansidhar Sewbhagovan and Co.

Court: Guwahati

By the CourtBy this court's order dated 17-1-1994, passed in Civil Rule No. 32(M) of 1992 statement of case has been submitted with the following question of law for this court's opinion under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as `the Act'):'Whether, on the facts and in the circumstances of the case and in view of the provisions of rule 8 of the Income Tax Rules, 1962, the Tribunal was justified in law in sustaining the Commissioner (Appeals)'s decision that 40 per cent of the income on sale of assets, excess liability written off and miscellaneous receipts be taken to be liable to tax instead of 100 per cent taken by the assessing officer ?'2. The assessee is a registered firm engaged in the business of growing and manufacturing of tea. The assessing officer for the assessment years 1982-83, 1983-84 and 1984-85 taxed the entire income on the sale of assets, miscellaneous receipts and excess liability written back in the account. The assessee fil...

Commissioner of Income Tax Vs. Bansidhar Sewbhagovan and Co.

Court: Guwahati

Reported in: (1999)151CTR(Gau)215

By the CourtBy this court's order dated 17-1-1994, passed in Civil Rule No. 32(M) of 1992 statement of case has been submitted with the following question of law for this court's opinion under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as `the Act'):'Whether, on the facts and in the circumstances of the case and in view of the provisions of rule 8 of the Income Tax Rules, 1962, the Tribunal was justified in law in sustaining the Commissioner (Appeals)'s decision that 40 per cent of the income on sale of assets, excess liability written off and miscellaneous receipts be taken to be liable to tax instead of 100 per cent taken by the assessing officer ?'2. The assessee is a registered firm engaged in the business of growing and manufacturing of tea. The assessing officer for the assessment years 1982-83, 1983-84 and 1984-85 taxed the entire income on the sale of assets, miscellaneous receipts and excess liability written back in the account. The assessee filed app...

Gouri Shankar Chakravarty Vs. Smt. Basana Roy

Court: Guwahati

1. An application was filed for dissolution of the marriage by the husband under Section 13 of the Hindu Marriage Act, 1955. The marriage look place on 30-7-87 and itwas a marriage registered under the Hindu Marriage Act, 1955. The marriage was registered at Faridabad, Delhi. The parties belong to Tinsukia. After the marriage the parties lived there as husband and wife for some time but it is alleged that on 9-8-87 the wife left the marital home and did not return back to the place of husband. It is alleged that the opposite party/wife refused to come and live with the petitioner/husband at his residence. It is alleged that there was some attempt by her husband to bring her home back but he failed. 2. This suit was filed on 11 th November, 1988 for dissolution of the marriage within two years from the date of marriage. So, the ground of desertion shall not be available to the husband/ petitioner for seeking a divorce. The only ground which was available is cruelly. 3. The plaint was ...

Monoranjan Kar Vs. State of Tripura and ors.

Court: Guwahati

H.K. Sema, J. 1. I have heard Mr. D.B. Sengupta, learned counsel for the petitioner and Mr. U.B. Saha, learned Govt. Advocate for the Respondents I and 2 and Mr. B.B. Deb, learned senior counsel for the Respondent No. 3. 2. The petitioner is stated to be unemployed youth. He was appointed temporarily and until further orders as a dealer of Town Ward No. 4F. P. Shop under the terms and conditions by an order dated 14-7-95, preceded by an application submitted by the petitioner on 21-1-1995. However, by an impugned order dated 1-9-97 the temporary allotment of the Ward No. 4 F. P. shop allotted to the petitioner by an order dated 14-7-95 came to be cancelled. This order dated 1 -9-97 has been assailed amongst other grounds that no opportunity of hearing has been afforded to the petitioner before the allotment order dated 14-7-95 has been cancelled. 3. The sole contention of Mr. Sengupta, learned Counsel for the petitioner is that the impugned order of cancellation has been passedwithou...

Smt. Zukheli Sema Vs. Union of India (Uoi) and ors.

Court: Guwahati

1. This Habeas Corpus petition relates to the missing of one Shri Viyikhu Seniu, aged about 70 years from the custody of the 4th respondent, Commanding Officer 5/3 Gorkha Rifles, Rangapahar Army Cantonment, Dimapur Nagaland, C/o. 99. A.P.O. on 11-4 1994. It is alleged that on 11-4-1994, the Contingent of 5/3 Gorkha Rifles under the leadership of one Major Kartar Singh Sirohi conducted search in and around the house of Viyikhu Sema at about 7 a.m. and he has been placed under arrest at gun point and taken away to the Army Cantonment at Rangapahai, and since than the husband of the petitioner was not traceable. This petition was espoused by his wife. Petitioner also reported the matter to the Officer-in-charge of Police Station (West) Dimapur on 16th April, 1994, without any result.2. An application dated 22-4-1994 addressed to the Addl. Deputy Commissioner, Dimapur by the Head Gaonbura of Zilovi village stating that Viyikhu Sema has been arrested by the Jawans of the 4th respondent led...

Narendra Debbarma and ors. Vs. Narendra Singh and anr.

Court: Guwahati

H.K. Sema, J. 1. Heard Mrs. P. Deb, learned counsel for the petitioners. 2. This application under Article 226 of the Constitution is rather peculiar and deserves to be disposed of at the motion stage the facts and circumstances recited in the petition. 3. The facts leading to filing of the present writ petition may be briefly recited. Writ petitioners are the claimants in Case No. TS (MAC) 162 of 1997 disposed of by the Claims Tribunal on 19-3-1998. By the aforesaid judgment and award the learned claims tribunal disposed of the claim petition awarding Rs. 2,06,000/- in favour of the petitioners. Following the principle laid down by the Apex Court rendered in General Manager, Kerala State Road Transport Corporation, Trivandrum v. Susamma Thomas, AIR 1994 SC 1631, the Tribunal also directed that 90% of the share of Smt. Mangaleswari Debbarma, petitioner No. 2, Smt. Kajal Debbarma, petitioner No. 3 to be invested in a long term fixed deposit scheme of a Nationalised Bank. The Bank Man...