Guwahati Court July 1999 Judgments
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Lallacherra Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jul-31-1999
P. G. Agarwal, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, made at the instance of the assessee the following questions have been referred for opinion of this court : '1. Whether, within the meaning of Section 115J, the Tribunal was justified in not reducing the 30 per cent. of taxed income of the year from the income computed as per the provisions of the Income-tax Act for the purpose of setting off the earlier years depreciation and losses ?2. Whether, the deeming provision of Sub-section (2) of Section 115J restricts the deduction of the taxed income of the year from the total income computed under the Income-tax Act for the purpose of setting off the losses and depreciation of earlier year(s) ? (3) Whether the Tribunal was justified in applying the fiction created under Section 115J beyond the legitimate field by not allowing the deduction of the taxed income of Rs. 74,450 of the year out of the income computed under the provisions of the Income-tax Ac...
Food Corporation of India Vs. Presiding Officer and anr.
Court: Guwahati
Decided on: Jul-28-1999
M.L. Singhal, J. 1. This is a petition under Article 226 of the Constitution of India for issuance of a Writ of certiorari for quashing the award dated August 30, 1994 passed by the learned Industrial Tribunal, Guwahati in Reference No. 13(c)/1992. 2. The Respondent No. 2, Sri Monohari Kalita worked as casual worker at F.S.D., Tihu Depot of Food Corporation of India on daily wages basis sometime during the year 1981-85. Suddenly, he was asked to stop working from February, 1985, his services were terminated without giving any opportunity of hearing or assigning any reason. He requested the Management of the petitioner to take him in the employment, but to no effect. Thereafter, he approached the Assistant Labour Commissioner, Guwahati for conciliation, the conciliation also failed. Subsequently, the Government of India by notification No. L-22012/166/F92-IR (C.II) dated October 9, 1992 referred an industrial dispute between the petitioner Management and the respondent No. 2 for adjudi...
Assam Bengal Carriers Limited Vs. Commissioner of Income-tax
Court: Guwahati
Decided on: Jul-23-1999
D.N. Chowdhury, J. 1. This reference, at the instance of the assessee, revolves around the special provisions relating to certain companies spelt out in Section 115J of the Income-tax Act, 1961, that has emerged out of assessment of income-tax for the year 1989-90. 2. The assessee is a company that filed its return of income showing a loss at Rs. 21,04,330 and taxable income under Section 115J of the Act at Rs. 32,852. In the computation filed along with the return of income, the assessee showed book profit at Rs. 5,71,347 and an adjusted book profit of Rs. 1,09,508 after deducting a sum of Rs. 4,61,839 which according to the assessee was the aggregate book loss relating to earlier years. The assessee accordingly showed taxable profit under Section 115J at 30 per cent, of Rs. 1,09,508 i.e., Rs. 32,852, The assessee claimed for deduction of past losses from the book profit of the relevant previous year that was based on Clause (iv) of the Explanation to Section 115J as per which the ...
Dynesty Walford Ltd. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jul-22-1999
P.C. Agarwal, J.1. Heard Shri P.C. Deka, learned counsel for the petitioner Dynesty Walford Ltd., and Shri Banerjee learned counsel for the State of Assam. None has appeared for the respondent No. 3. 2. This application under Article 226 of the Constitution of India is directed against an award dated May 16, 1996 passed by the Presiding Officer, Labour Court, Gauhati in Reference Case No. 16 of 1993. 3. The respondent No. 3 was appointed as Sales Executive by the petitioner company on May 20, 1985 and he continued to work in the company as Sales Executive looking after the Sales Promotion. On July 20, 1991 a show cause notice was issued to the respondent No. 3 and after holding an enquiry the respondent No. 3 was dismissed by order dated August 31, 1991 and thereafter on application filed by the dismissed employee the Govt. of Assam referred the dispute to the Labour Court and the Presiding Officer, Labour Court, Gauhati by the impugned order held that the Management was not justifie...
United India Insurance Co. Ltd. Vs. P. Ruilaiwung and ors.
Court: Guwahati
Decided on: Jul-21-1999
H.K.K. Singh, J.1. This appeal under Section 173 of the Motor Vehicles Act, 1988 is against the judgment and award dated 31.12.1994 passed by the Presiding Officer, Motor Accidents Claims Tribunal, Manipur in M.A.C. Case No. 8 of 1989 thereby awarding a sum of Rs. 1,20,000 with interest at the rate of 12 per cent per annum as compensation to the mother of the deceased P. Vakham who died in a motor accident on 20.10.1988 due to rash and negligent driving of the truck bearing No. MNS 5633.2. Mr. R.M. Nath, the learned counsel for the appellant insurance company with which the vehicle was insured, has challenged the award passed by the learned Presiding Officer, Motor Accidents Claims Tribunal, Manipur only on the point of liability. According to Mr. Nath the vehicle was a truck bearing No. MNS 5633 and the same was insured with the appellant insurance company for carriage of goods and the deceased was a gratuitous passenger who happened to meet with his death due to accident of the vehi...
Shree Sonal Gum Industries Vs. Income Tax Officer
Court: Guwahati
Decided on: Jul-13-1999
Patel, J.The petitioners, by this application, have prayed that the order, dated 2-2-1994, passed by the Assistant Director of Income Tax (Prosecution) 11, Ahmedabad, vide Annexure 'E' calling upon the petitioner No. 1 to pay Rs. 47,658 as compounding fees, be quashed and set aside. It appears from the record placed before us that for the years 1975, 1976 and 1977, the amount of tax was deducted. However, the same was not deposited in accordance with the provisions of the Income Tax Act, 1961 (hererinafter referred to as 'the Act"). The petitioner No. 1 applied by letter dated 17-4-1989 (Annexure `B'), for compounding the offences, after the prosecution was launched under section 276B of the Act. It appears that the Assistant Director of Income Tax (Prosecution) accepted the request and by an order dated 2-2-1994 called upon the petitioner No. 1 to pay the compounding fees.2. By the present application, it is also prayed to quash and set aside the sanction granted by the responde...
Sandhya Goswami and ors. Vs. Bani Choudhary and anr.
Court: Guwahati
Decided on: Jul-02-1999
D.N. Chowdhury, J. 1. Both these appeals, viz., MA(F) 1/1994 and MA(F) 3/1994, were taken up together for hearing since they involve common questions. Both the appeals arise out of two different Awards passed by the learned Commissioner, Workmen's Compensation, West Tripura, Agartala. 2. The appellants in MA(F) 1/1994 were the claimants in Title Suit (WC) No. 21/92, claiming compensation on the death of Dulal Goswami, the driver of Truck No. TRL-3795. Appellant No. 1 in MA(F) 1/1994 is the wife of the deceased and the other appellants are the daughter and sons, respectively of the deceased, Dulal Goswami, who met with an accident arising out of and in the course of employment at village Ghoshpukur under Phansidewa Police Station of Darjeeling District in the State of West Bengal, on December 11/12, 1990 and succumbed to the injuries sustained by him in the accident. In default of the payment of compensation due under the Workmen's Compensation Act, the claimants/appellants initially f...
Chaya Rani Das and ors. Vs. Bireswar Rudra Paul
Court: Guwahati
Decided on: Jul-02-1999
1. This Second Appeal is against the decree dated 4.4.1994 passed by the learned District Judge, West Tripura District in Title Appeal No. 12 of 1993 dismissing the appeal and thereby affirming the decree dated 22.7.1991 passed by the learned Additional Sub-Judge, West Tripura, Agartala in Title Suit No. 26 of 1979. 2. The plaintiff-respondent brought the suit for declaration of title and recovery of possession of the land described in Schedule 'B' of the plaint which is a part of the plaint Schedule 'A' land. 3. The plaintiffs case is that he is the owner of the plaint Schedule 'A' land by purchase under Registered Sales Deed dated 10.10.63 and it is covered by C.S. plot No. 14396 under Khatian No. 16852 or Mouja Agartaia Sub-Division measuring an area of 0'189 acres and just after purchase he has been possessing the same living thereon by constructing dwelling huts. It is the further case of the plaintiff-respondent that in the year 1967 the defendant purchased C.S. plot No. 3757...
Garjan Bullutjan Matchyajibi Samabai Samity Ltd. Vs. State of Assam an ...
Court: Guwahati
Decided on: Jul-02-1999
D.N. Choudhury, J. 1. The legitimacy of the order of settlement of Gorjan Bullutjan Min Mahal (Fishery) in favour of the respondent No. 4 by the respondents Nos. 2 and 3, is the subject-matter of this proceeding under Artiele 226 of the Constitution of India.2. Respondent No. 3, the Managing Director, Assam Fisheries Development Cor-poration Ltd., hereinafter referred to as the Corporation, by his communication dated 10-5-99, made the following order : 'Sub : Matters regarding to Garjan Meen Mahal at Hajo.Ref : Your application dated 24-3-99 and 30-3-99.Sir,With reference to your application it has been decided to settle the Garjan Bullutjan Fishery which is situated at Hajo of Kamrup district is settled with you for a period of 5 years (i.e. 1999 to 2004) or decided to runthe said Mahal according to the agreement made between you and corporation.1999-2000Rs. 2,70,435/-2000-2001Rs.3, 52,110/-2001-2002.Rs.4,47,700/-2002-2003Rs.5,00,410/-2003-2001 Rs.5,92,900/- T...
Chaya Rani Das and ors. Vs. Bireswar Rudra Paul
Court: Guwahati
Decided on: Jul-02-1999
1. This Second Appeal is against the decree dated 4.4.1994 passed by the learned District Judge, West Tripura District in Title Appeal No. 12 of 1993 dismissing the appeal and thereby affirming the decree dated 22.7.1991 passed by the learned Additional Sub-Judge, West Tripura, Agartala in Title Suit No. 26 of 1979. 2. The plaintiff-respondent brought the suit for declaration of title and recovery of possession of the land described in Schedule 'B' of the plaint which is a part of the plaint Schedule 'A' land. 3. The plaintiffs case is that he is the owner of the plaint Schedule 'A' land by purchase under Registered Sales Deed dated 10.10.63 and it is covered by C.S. plot No. 14396 under Khatian No. 16852 or Mouja Agartaia Sub-Division measuring an area of 0'189 acres and just after purchase he has been possessing the same living thereon by constructing dwelling huts. It is the further case of the plaintiff-respondent that in the year 1967 the defendant purchased C.S. plot No. 37579 re...
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