Guwahati Court December 2000 Judgments

Chartered Accountants Association Vs. Union of India

Court: Guwahati

Shah, J.In these petitions under article 226 of the Constitution, the Chartered Accountants Association and the Gujarat Institute of Civil Engineers & Architects have challenged the constitutional validity of section 88 of the Finance Act, 1997 and section 116 of the Finance (No. 2) Act, 1998 levying service-tax on the consulting engineers and architects and also on the practising Chartered Accountants.The Gujarat Institute of Civil Engineers & Architects is a registered Association of Engineers and Architects of Gujarat. It has about 2600 members and Special Civil Application No. 7220 of 1999 is filed on their behalf. Petitioner Nos. 2 and 3 in the said petition are Consulting Engineers and past/present office bearers of the said association.The Chartered Accountants Association is an association of 1000 practising Chartered Accountants in the State of Gujarat. Special Civil Application No. 469 of 1999 is filed by the association on behalf of its members. Petitioner No. 2 in ...

Shibjoy Reang Vs. State of Tripura

Court: Guwahati

Reported in: 2001CriLJ1340

1. Heard Mr. A. Ghosh, learned counsel for the appellant as well as Mr. H. Sarkar, learned Addl. PP for the State.2. This criminal appeal has been preferred against the judgment of conviction and sentence dated 30.6.1997 passed by the learned Addl. Sessions. Judge. South Tripura, Udaipur in case No. S.T.35(S.T./A)/96 whereby the appellant was convicted under section 307 IPC and sentenced to suffer RI for 5 years with a fine of Rs. 2,000, in default, RI for one year more and also convicted under section 27 of the Arms Act with a sentence of RI for one year and a fine of Rs. 500, in default, RI for 3 months more.3. The appellant preferred this appeal while in custody on 29.1.2000 seeking condonation of delay which has been condoned and the appeal was admitted on 7.2.2000.4. The prosecution case is that on 9-10-1995 at about 11-45 hrs. while the Addl. SP being accompanied by other Police personnel and TSR jawans was conducting a special operation at Ruhidaspara under Taidu PS, some extrem...

Boving Fouress Ltd. and anr. Vs. State of Arunachal Pradesh and ors.

Court: Guwahati

1. By this application under Article 226 of the Constitution the petitioners Boving Fouress Ltd. and a Director thereof have prayed for issuing an appropriate writ directing the respondent State of Arunachal Pradesh to pay to the petitioner company an amount of Rs. 933.50 lacs in respect of works executed and supplies made in three Micro Hydel Projects in Arunachal Pradesh. 2. I have heard at length Mr. Bharati Agarwal, learned sr. counsel for the petitioners assisted by Mr. Dhrub Agarwal and Mr. MK Choudhury, learned counsel for the petitioners as well as Mr. P. Chidambaram, learned sr. counsel assisted by Mr. S. Sarma and Mr. A. Choudhury, learned counsel for the respondents. I have also carefully considered the records of the case and the voluminous documents produced by the parties. 3. The brief facts not in dispute are that on 28.1.1993 the Department of Power, Govt. of Arunachal Pradesh, invited tenders for execution of three Micro Hydel Projects at Sirnyuk, Domkhrong and Kush ...

Live Tone Vs. State of Tripura and ors.

Court: Guwahati

1. The writ petitioner M/s Live Tone is a photographic firm owned by sole proprietor, Shri Shyamal Kumar Banik having his place of business at Bidur Karta Chowmuhani, Agartala, West Tripura. In this petition, the assessment order passed by the respondent Superintendent of Taxes dated 26.8.1997, the order dated 23.9.1997 passed by the Commissioner of Taxes being the appellate authority and the order dated 20.3.1998, passed by the Tripura Sales Tax Tribunal have been put under challenge under Article 226 of the Constitution of India, seeking a writ of certiorari for quashing/cancelling the aforesaid impugned orders of assessment of Sales Tax. By the aforesaid orders, the taxing authority under the Tripura Sales Tax Act held that the works done by the petitioner in taking snaps of photograph, washing the negatives and printing out the photographs is covered by the term "works contract" and as such the same is taxable under the Tripua Sales Tax Act. The petitioner challenged the aforesaid ...

Live Tone Vs. State of Tripura and ors.

Court: Guwahati

1. The writ petitioner M/s Live Tone is a photographic firm owned by sole proprietor, Shri Shyamal Kumar Banik having his place of business at Bidur Karta Chowmuhani, Agartala, West Tripura. In this petition, the assessment order passed by the respondent Superintendent of Taxes dated 26.8.1997, the order dated 23.9.1997 passed by the Commissioner of Taxes being the appellate authority and the order dated 20.3.1998, passed by the Tripura Sales Tax Tribunal have been put under challenge under Article 226 of the Constitution of India, seeking a writ of certiorari for quashing/cancelling the aforesaid impugned orders of assessment of Sales Tax. By the aforesaid orders, the taxing authority under the Tripura Sales Tax Act held that the works done by the petitioner in taking snaps of photograph, washing the negatives and printing out the photographs is covered by the term 'works contract' and as such the same is taxable under the Tripua Sales Tax Act. The petitioner challenged the aforesaid ...

Shibjoy Reang Vs. State of Tripura

Court: Guwahati

Reported in: 2001CriLJ1340

1. Heard Mr. A. Ghosh, learned counsel for the appellant as well as Mr. H. Sarkar, learned Addl. PP for the State.2. This criminal appeal has been preferred against the judgment of conviction and sentence dated 30.6.1997 passed by the learned Addl. Sessions. Judge. South Tripura, Udaipur in case No.S.T.35(S.T./A)/96 whereby the appellant was convicted under section 307 IPC and sentenced to suffer RI for 5 years with a fine of Rs. 2,000, in default, RI for one year more and also convicted under section 27 of the Arms Act with a sentence of RI for one year and a fine of Rs. 500, in default, RI for 3 months more.3. The appellant preferred this appeal while in custody on 29.1.2000 seeking condonation of delay which has been condoned and the appeal was admitted on 7.2.2000.4. The prosecution case is that on 9-10-1995 at about 11-45 hrs. while the Addl. SP being accompanied by other Police personnel and TSR jawans was conducting a special operation at Ruhidaspara under Taidu PS, some extremi...

Ranjit Kumar Chakraborty Vs. Jiban Chandra Chakraborty and ors.

Court: Guwahati

1. Heard Mr. B. Das, learned senior counsel, assisted by Mr. R.B. Sinha, learned counsel for the petitioner. Also heard Mr. A.C. Bhowmik, as well as Mr. D.K. Biswas, learned counsel for the respondents. 2. 'We, all are kings in our kingdom' - is the inner concept of modern Democratic Governments ruled by people through the system of adult franchise. During Monarchism the Kings/Rulers are the sovereign in all respects and the rest are the subjects (Prajas). In order to manage the vast area under the kingdom the Rulers started settling the land/immovable properties with individual on receipt of one time Nazrana (premium) and subject of payment of lump sum annual non-ratebly assessed or agreed revenue (Khazna) and the land/immovable property so settled was called 'Estate' belonging to the Estate holder commonly recognised as Zaminder/Jaigirdars and the likes, having been authorised under the arrangement to resettle the Estate property partwise by inducting individual riyots (prajas) on...

income-tax Officer Vs. Gita Rani Banik

Court: Guwahati

J.N. Sarma, J. 1. This appeal has been filed under Section 260A of the Income-tax Act, 1961, against the order passed by the Income-tax AppellateTribunal, Guwahati Bench, in I. T. A. Nos. 283 and 284/Gauhati of 1995, dated January 20, 1999, for the assessment years 1989-90 and 1990-91. 2. The brief facts are as follows : The assessee and her husband constructed a four storeyed building at Hospital Road, Silchar, making equal contribution by way of investment. The building was completed in the month of June, 1990. The cost of the construction was shown at Rs. 8,42,000 up to June, 1990, in support of which the assessee filed a valuation report from a registered valuer. The Assessing Officer made a reference to the Valuation Officer, the Income-tax Department under Section 55A of the Income-tax Act, 1961, for ascertaining the cost of construction made by the assessee in the building. The Departmental Valuation Officer determined the cost of construction of the building at Rs. 17,49,884 ...

Jagadish Chandra Roy Vs. State of Tripura and ors.

Court: Guwahati

1. By this petition under Article 226 of the Constitution of India, the petitioner Jagadish Ch. Roy (since deceased) challenged the order dated 12.1.1994 (Annexure-2) passed by the respondent No. 2 rejecting the prayer of the petitioner seeking pensionary benefits and also sought for a direction commanding the respondents to allow the petitioner pensionary benefits. 2. The petitioner entered in service as Assistant Teacher in Pragati Vidya Bhavan, a Govt. aided private school on 23.3.1974 while the petitioner's date of birth was as on 1.1.1920. The petitioner's service at the relevant time was governed by the Union Territories Government Aided School Teachers Contributory Provident Fund-cum-Insurance-cum-Pension Rules, 1965 (hereinafter called'Triple Benefit Scheme'). Under the aforesaid scheme, a teacher of a Govt. aided school would go on retirement on completion of 60 years and the authority may in exceptional cases grant extension of service, but not beyond the age of 65 years su...

Ranjit Kumar Chakraborty Vs. Jiban Chandra Chakraborty and ors.

Court: Guwahati

Reported in: AIR2001Gau73

1. Heard Mr. B. Das, learned senior counsel, assisted by Mr. R.B. Sinha, learned counsel for the petitioner. Also heard Mr. A.C. Bhowmik, as well as Mr. D.K. Biswas, learned counsel for the respondents. 2. 'We, all are kings in our kingdom' - is the inner concept of modern Democratic Governments ruled by people through the system of adult franchise. During Monarchism the Kings/Rulers are the sovereign in all respects and the rest are the subjects (Prajas). In order to manage the vast area under the kingdom the Rulers started settling the land/immovable properties with individual on receipt of one time Nazrana (premium) and subject of payment of lump sum annual non-ratebly assessed or agreed revenue (Khazna) and the land/immovable property so settled was called 'Estate' belonging to the Estate holder commonly recognised as Zaminder/Jaigirdars and the likes, having been authorised under the arrangement to resettle the Estate property partwise by inducting individual riyots (prajas) on re...