Guwahati Court August 1999 Judgments

Assam Apex Handicraft and Marketing Co-operative Society Ltd. and anr. ...

Court: Guwahati

Brijesh Kumar, C.J. 1. Non-interference by the learned single Judge in the order dated April 2, 1994 passed by the Registrar of Co-operative Societies, Assam under Sec-tion 65(2)(iv) of the Assam Co-operative Societies Act, 1949, cancelling the registration of the petitioner-appellant society gave rise to the present appeal. 2. The main question for consideration rallies around the point as to whether it was necessary to provide an opportunity of hearing to the petitioner-appellant society before passing the order cancelling its registration or not. 3. We have heard Shri P.K. Tewari, learned counsel appearing for the petitioner-appellants and Shri A.M. Buzarbaruah, learned counsel appearing for the State. 4. A perusal of the order passed by the Registrar of Co-operative Societies dated April 14, 1994 indicates that as a consequence of an enquiry held under Section 60 of the Assam Co-operative Societies Act, 1949 (hereinafter to be referred as 'the Act'), it appeared to the Registrar ...

Commissioner of Income-tax Vs. Smt. Amiya Bala Paul Overruled

Court: Guwahati

Brijesh Kumar, C.J. 1. This is a reference under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue. 2. The following question has been referred for opinion in view of the order of this court rendered in Civil Rule 8(M) of 1992 : 'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law by holding that the Assessing Officer cannot refer the matter to the Valuation Cell for estimating the cost of construction of the house property', 3. The request to refer the above question was refused by the Income-tax Appellate Tribunal, Guwahati, by order dated July 9, 1991, relying upon its earlier judgment in the case of one Basana Rani, dated January 7, 1991, in R. A. Nos. 41 and 42 (Gau) of 1990.4. We have heard Shri Shri G.K. Joshi, learned counsel for the Revenue, and Shri A. K. Saraf, learned counsel appearing for the assessee. 5. The dispute relates to the assessment years 1982-83 and 1983-84, but they have been decided and disposed by a ...

Assam Apex Handicraft and Marketing Co-operative Society Ltd. and anr. ...

Court: Guwahati

Reported in: AIR2000Gau35

Brijesh Kumar, C.J. 1. Non-interference by the learned single Judge in the order dated April 2, 1994 passed by the Registrar of Co-operative Societies, Assam under Sec-tion 65(2)(iv) of the Assam Co-operative Societies Act, 1949, cancelling the registration of the petitioner-appellant society gave rise to the present appeal. 2. The main question for consideration rallies around the point as to whether it was necessary to provide an opportunity of hearing to the petitioner-appellant society before passing the order cancelling its registration or not. 3. We have heard Shri P.K. Tewari, learned counsel appearing for the petitioner-appellants and Shri A.M. Buzarbaruah, learned counsel appearing for the State. 4. A perusal of the order passed by the Registrar of Co-operative Societies dated April 14, 1994 indicates that as a consequence of an enquiry held under Section 60 of the Assam Co-operative Societies Act, 1949 (hereinafter to be referred as 'the Act'), it appeared to the Registrar on...

Central Bank Canteen Boys Association Vs. Central Bank of India

Court: Guwahati

J.N. Sarma, J. 1. This writ application has been filed by the Central Bank Canteen Boys Association a registered Trade Union represented by its General Secretary claiming the following reliefs: (i) to absorb the members of the petitioner Association as per list annexed hereto by treating them to be employees of the Central Bank of India from the date of their initial appointment (ii) to pay them regular scale of pay with all allowances as may be applicable to the regular employees of the Bank. 2. In the list annexed hereto there are as many as 24 persons and their names with category, Branch and date of joining are as follows:Sl. No.NameCategoryBranchDate of joining1.Akhil BarmanGenSualkuchi31.10.842.Golok Ch. DasSCRegional Office, Guwahati12.5.853.Bipin Ch. BorahGenGuwahati branch1.7.854.Lohit DasGenBijoynagar3.4.865.Khagen Das-Tangla4.4.866.Pradip MandalSCDibrugarh8.4.867.Anil Ch. DasGenGuwahati1.2.878.Pradip DasGenFancybazar4.3.879.Babul KalitaGenNayabasti5.2.8810.Prasanta D...

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court: Guwahati

J.N. Sarma, J. 1. These cases raise the question of legality, validity and constitutionality of Recovery of Debts Due to Banks and Financial Institution Act, 1993 (hereinafter called 'the Act'), and other actions related to the Debt Recovery Tribunal at Guwahati constituted under the Act ('Tribunal' hereinafter). 2. In all 350 cases were filed before the Debt Recovery Tribunal at Guwahati and out of such proceedings 211 writ petitions were filed before this court and stay was granted in those cases. There are some cases five in number arising out of cases filed by co-operative banks for recovery of their dues. The Debt Recovery Tribunal entertained them. The borrowers/ debtors have challenged this action on the ground that the Tribunal does not have the power to decide a suit filed by a co-operative bank, as the definition of 'bank' in the relevant Act does not cover a co-operative bank. These cases are separated from this bunch and they have been heard separately and separate judgm...

Bidhan Nath Parijat Kusum Nath and ors. Vs. State of Assam

Court: Guwahati

P.C. Phukan, J. 1. This is an appeal directed against the judgment and order dated 20.3.1996 passed by the learned Sessions Judge at Silchar in Sessions Case No. 67 of 1992 convicting the three accused appellants under Section 302/34 IPC and sentencing them thereunder to imprisonment for life and to pay fine of Rs. 5,000 each, in default, to further two years' rigorous imprisonment. 2. We have considered the records of the case, impugned judgment and order and have heard Mr. A.K. Bhattacharyya, learned senior counsel for the accused-appellants, and Mrs. K. Deka, learned Public Prosecutor appearing for the State respondent. 3. The relevant facts which are necessary for disposal of this appeal are summarised as follows. On 14.11.1988 at about 9-50 P.M/., Sub-Inspector of Silchar Police Station, PW. 11 received a telephonic call from one Mrs. Tapati Endow (not examined) that her younger brothers Parijat and Babla (accused appellant Nos. 1 and 2 respectively) were being assaulted by Tuta...

Bidhan Nath Parijat Kusum Nath and ors. Vs. State of Assam

Court: Guwahati

Reported in: 2000CriLJ1144

P.C. Phukan, J.1. This is an appeal directed against the judgment and order dated 20.3.1996 passed by the learned Sessions Judge at Silchar in Sessions Case No. 67 of 1992 convicting the three accused appellants under Section 302/34 IPC and sentencing them thereunder to imprisonment for life and to pay fine of Rs. 5,000 each, in default, to further two years' rigorous imprisonment.2. We have considered the records of the case, impugned judgment and order and have heard Mr. A.K. Bhattacharyya, learned senior counsel for the accused-appellants, and Mrs. K. Deka, learned Public Prosecutor appearing for the State respondent.3. The relevant facts which are necessary for disposal of this appeal are summarised as follows. On 14.11.1988 at about 9-50 P.M/., Sub-Inspector of Silchar Police Station, PW. 11 received a telephonic call from one Mrs. Tapati Endow (not examined) that her younger brothers Parijat and Babla (accused appellant Nos. 1 and 2 respectively) were being assaulted by Tutan (de...

Jadav Soap Works and ors. Vs. Union of India (Uoi) and ors.

Court: Guwahati

J.N. Sarma, J. 1. This writ application has been filed to quash the impugned orders/notices dated 16-12-93, 3-2-94 and 16-2-94 (Annexures- 1, 5 and 6) to the writ application and with a further direction to the Respondents to forbear from giving effect to the aforesaid orders. Annexure-1 is a notice issued by the Member Secretary, Pollution Control Board, Assam with regard to the Air pollution caused by the industry of the petitioner and there a direction was given under Section 31A of the Air (Prevention and Control of Pollution) Act, 1981 as amended up to date. That notice is quoted below : 'Pollution Control Board, Assam (Science. Technology & Environment Department. Govt. of Assam). No. WB/T-1117/93-94/5 DatedGuwahati the 16th Dec. '93. To, M/s. Jadav Soap Works, Kedar Road, Guwahati- 781001. Subject : Air Pollution Caused by your industry. Subject : Direction under Section 31A of the Air (Prevention and Control of Pollution) Act, 1981 as amended up to date. Whereas you ...

Commissioner of Income-tax Vs. Assam Asbestos Ltd.

Court: Guwahati

Brijesh Kumar, C.J. 1. This is an income-tax reference at the instance of the Revenue in pursuance of an order passed by this court on January 29, 1996, in Civil Rule No. 4 (M) of 1995. The Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, has referred the following questions : '(1) Whether, on the facts and in the circumstances of the case, provision for expenses on foreign tour of the dealer amounting to Rs. 3,41,043 is an allowable business expenditure and if so, whether the Tribunal is correct in law in upholding the Commissioner of Income-tax (Appeals) order deleting the disallowances made ? (2) If the answer to question No. 1 is in the affirmative whether such expenditure is in the nature of entertainment expenditure whose allowability is restricted as per provision of Sub-section (2A) of Section 37 of the Income-tax Act, 1961 ?' 2. We have heard Shri G. K. Joshi, appearing on behalf of the Revenue, and Shri A. K. Maheswari, appearing for the assessee-respondent. 3. Brie...

Ratan Debnath Vs. State of Tripura

Court: Guwahati

P.C. Phukan, J. 1. This criminal appeal is directed against the judgment and order dated 5-2-97 passed by the learned Sessions Judge, South Tripura at Udaipur convicting the accused appellant under Sections 302/ 34, IPC and sentencing him thereunder to imprisonment for life in Sessions Case No. 44(ST/S)of 1996.2. We have considered the records of the case, perused the impugned judgment and order, and heard Mr. D. Sarkar, learned counsel for the accused appellant and Mr. S. Das, learned Public Prosecutor, State of Tripura.3. On 30-1-95 at about 9 p.m. the Officer-in-charge (PW. 9) of Manubazar P.S. received information about an incident at Srinagar bazar. He first went to Srinagar Primary Health Centre where he found the dead body of Pradip Ghose. He reached the place of occurrence at about 10-15 p.m. and received the FIR Ext. 1 from the deceased's father Sudhir Ghose (PW. 1). It is stated in the FIR that on 30-1-95 at about 6-30 p.m. the deceased came to Srinagar bazar where his young...