Guwahati Court December 1999 Judgments
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Phukenbari Tea Co. (P.) Ltd. and anr. Vs. Commissioner of Taxes and or ...
Court: Guwahati
Decided on: Dec-24-1999
P.G. Agarwal, J.1. The petitioner, Phukenbari Tea Co. (P.) Ltd. is engaged in the business of cultivation and sale of green tea leaves. For the assessment year 1992-93, the company submitted its return of agricultural income before respondent No. 3. In the said return, the petitioner showed a sum of Rs. 4,37,980 as an amount being payable as cess for production of green tea leaves. The Assessing Officer disallowed the said amount on the ground that the said amount was not paid during the relevant financial year although the same became payable. The petitioner, thereafter, filed an appeal before the appellate authority. The appellate authority also rejected the claim of the petitioner and affirmed the order of the Assess-ing Officer vide order dated December 28, 1994. Hence, the present petition. 2. I have heard Dr. A. K. Saraf, learned counsel for the petitioner and the learned Government Advocate.3. In this case, there is no dispute at the Bar that the amount of cess on green tea lea...
Meera Agarwalla Bansal and anr. Vs. Shyam Sundar Agarwalla
Court: Guwahati
Decided on: Dec-18-1999
D.N. Chowdhury, J.1. This appeal is concerned with the wardship proceeding effecting the custody, care and control of minor Ankur who was born on 9.12.1991. The real issue in this case is whether the child Ankur should be given in custody of the paternal grand father or the maternal grand father which has arisen on the following circumstances.2. The respondent in this proceeding made an application before the Family Court for an order as to the guardianship of the minor Master Ankur impleading the mother of the child as well as the maternal grand father, the appellants in this proceeding, as the opposite parties. The respondent, in the aforesaid application before the Principal Judge, Family Court pleaded that his only son Sanjay Agarwalla had married the opposite party No. 1 (appellant No. 1 herein) on 5.5.1990 as per. the Hindu rites and customs. Out of their wedlock Master Ankur was born on 9.12.1991. His son Sanjay Agarwalla died on 1.8.1995. The opposite party No. I (appellant No...
B and a Plantations and Industries Ltd. (Formerly Barasali Tea Co. Pvt ...
Court: Guwahati
Decided on: Dec-10-1999
P.G. Agarwal, J. 1. In this case, the following seven references were made 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 and on the materials on record the Tribunal was justified in law in holding that the order of assessment was passed only on March 30, 1988, which was shown to have been passed on March 28, 1988, by the Assessing Officer inthe assessment records reversing the decision of the Commissioner of Income-tax (Appeals) holding that the said order of assessment was passed beyond the normal period of limitation prescribed under Section 153(1) of the Income-tax Act, expiring on March 31, 1988 2. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the order of assessment was passed only on March 30, 1988, and not beyond the normal period of limitation prescribed under Section 153(l)(a) of the Income-tax Act is based on any evidence and/or material o...
Ram Kumar Vs. J.M. Agarwal Tobacco Co. Ltd.
Court: Guwahati
Decided on: Dec-02-1999
1. Present appeal under sub-clause (5) of clause (1) of order 43 of the Code of Civil Procedure, 1908, hereafter referred to as the Code, has been filed by Shri Ram Kumar, the defendant appellant for questioning the legality and propriety of the judgment and order dated 14.10.1999, passed by Shri SN Bezbarua, learned District Judge, Kamrup, Gauhati in Misc. (J) Case No. 502/99 arising out of T.S. 1/99 which was filed by M/s JM Agarwal Tobacco Co. Plaintiff respondent No. 1 herein.2. This suit had been filed by the respondent u/s 105/106 of the Trade and Merchandise Marks Act, 1958, read with Section 55 of Copy Right Act, 1957, for the relief of permanent injunction, rendition of accounts and for permanent injunction for restraining the appellant, his agents, servants etc, from using the Brand "Bandar Chhap Tambacco" or "Bandar Brand Tobacco" in the packing of Chewing Tobacco sold by them in the North Eastern State with the device of "Monkey sitting on the drum". Main ground on which th...
Ram Kumar Vs. J.M. Agarwal Tobacco Co. Ltd.
Court: Guwahati
Decided on: Dec-02-1999
1. Present appeal under sub-clause (5) of clause (1) of order 43 of the Code of Civil Procedure, 1908, hereafter referred to as the Code, has been filed by Shri Ram Kumar, the defendant appellant for questioning the legality and propriety of the judgment and order dated 14.10.1999, passed by Shri SN Bezbarua, learned District Judge, Kamrup, Gauhati in Misc. (J) Case No. 502/99 arising out of T.S. 1/99 which was filed by M/s JM Agarwal Tobacco Co. Plaintiff respondent No. 1 herein.2. This suit had been filed by the respondent u/s 105/106 of the Trade and Merchandise Marks Act, 1958, read with Section 55 of Copy Right Act, 1957, for the relief of permanent injunction, rendition of accounts and for permanent injunction for restraining the appellant, his agents, servants etc, from using the Brand 'Bandar Chhap Tambacco' or 'Bandar Brand Tobacco' in the packing of Chewing Tobacco sold by them in the North Eastern State with the device of 'Monkey sitting on the drum'. Main ground on which th...
Shamurailatpam Gopal Sharms Vs. Public Prosecutor (Districts), Manipur ...
Court: Guwahati
Decided on: Dec-01-1999
1. The legality as well as continuation of a Criminal proceeding pending before the learned sessions Judge (Criminal) (Complaint) case No. 1 of 1984 is the subject matter of this proceeding. The facts giving rise to the present proceeding are summed up below : 2. A Criminal complaint for defamation in writing was made by the Public Prosecutor with the previous sanction of the State Government before the learned sessions Judge Manipur alleging that the accused/petitioner, the Editor Printer and publisher of the Manipur Local Daily 'POKNAPHAM' committed offence of defamation against a Minister of the State in respect of his conduct and discharge of his public function. It was alleged that the said Daily 'Poknapham' which had a large Circulation within the State of Manipur and is read by a large section of the public, published a news item in its issue on 23rd April, 1984 under the caption 'Kanana Hijillibano Mantrina Luhongba Tour Allowance Louba Bor Kanya Animak Mashak Epha Phajei-Gad...
Shamurailatpam Gopal Sharms Vs. Public Prosecutor (Districts), Manipur ...
Court: Guwahati
Decided on: Dec-01-1999
1. The legality as well as continuation of a Criminal proceeding pending before the learned sessions Judge (Criminal) (Complaint) case No. 1 of 1984 is the subject matter of this proceeding. The facts giving rise to the present proceeding are summed up below :2. A Criminal complaint for defamation in writing was made by the Public Prosecutor with the previous sanction of the State Government before the learned sessions Judge Manipur alleging that the accused/petitioner, the Editor Printer and publisher of the Manipur Local Daily 'POKNAPHAM' committed offence of defamation against a Minister of the State in respect of his conduct and discharge of his public function. It was alleged that the said Daily 'Poknapham' which had a large Circulation within the State of Manipur and is read by a large section of the public, published a news item in its issue on 23rd April, 1984 under the caption 'Kanana Hijillibano Mantrina Luhongba Tour Allowance Louba Bor Kanya Animak Mashak Epha Phajei-Gadha ...
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