Guwahati Court March 2000 Judgments

Manliana Vs. State of Mizoram and ors.

Court: Guwahati

1. This is an application under Article 226 of the Constitution of India. The petitioner prays for a writ for setting aside the impunged order dated 5.3.1997 removing him from service as well as the order dated 23.6.1997 dismissing his appeal and also for reinstating him in service. 2. The petitioner was appointed as Constable of Mizoram Police on 11.4.1978 and was confirmed as such with effect from 12.4.1982 (Annexure-1). He was detailed as PSO (Personal Security Officer) to Mr. Rokamlova, the then Speaker of Mizoram Legislative Assembly. Shri Rokamlova for his private work sent the petitioner to Mamit area. At the residence of Pu Thimga at Mamit, the petitioner lost his service Revolver with 6 rounds of ammunition on 17.5.1996.According to the petitioner he proceeded to Zawlnuam and there he could realise that this Revolver was missing. He then rushed back to Mamit and made all effort to trace out the lost Revolver but when it proved futile he lodged a complaint and FIR in the Mami...

Manliana Vs. State of Mizoram and ors.

Court: Guwahati

1. This is an application under Article 226 of the Constitution of India. The petitioner prays for a writ for setting aside the impunged order dated 5.3.1997 removing him from service as well as the order dated 23.6.1997 dismissing his appeal and also for reinstating him in service.2. The petitioner was appointed as Constable of Mizoram Police on 11.4.1978 and was confirmed as such with effect from 12.4.1982 (Annexure-1). He was detailed as PSO (Personal Security Officer) to Mr. Rokamlova, the then Speaker of Mizoram Legislative Assembly. Shri Rokamlova for his private work sent the petitioner to Mamit area. At the residence of Pu Thimga at Mamit, the petitioner lost his service Revolver with 6 rounds of ammunition on 17.5.1996.According to the petitioner he proceeded to Zawlnuam and there he could realise that this Revolver was missing. He then rushed back to Mamit and made all effort to trace out the lost Revolver but when it proved futile he lodged a complaint and FIR in the Mamit P...

Prithi Singh S/O Late Bhur Singh and anr. Vs. Union of India (Uoi)

Court: Guwahati

J.N. Datta, J.C.1. The petitioners Prithi Singh, aged about 50, a trader of Imphal, and P. Komol Singh, a truck driver, aged about 22, also of Imphal, were convicted by the A.D.M., Manipur, under Section 7 of the Essential Commodities Act, 1955, read with Clause 3 of Manipur Foodgrains (Movement) Control Order, 1956, (which the A.D.M. has wrongly referred to as the Manipur Foodgrains Act, 1956, in his judgment and charges framed against the accused persons) for attempting to export rice and 'chira' outside Manipur State (now the Union Territory of Manipur). Prithi Singh was sentenced to R. I. for one year, and a fine of Rs. 1,000/- while the other petitioner was sentenced to undergo R. I. for nine months. Out of the other two persons tried jointly with the petitioners for abetment of the offence, one was acquitted, by the A.D.M. and the other by the Sessions Court on appeal, but the convictions and sentences of the petitioners were maintained by the Sessions Court. They have therefore...

Gauhati Motor Traders Association and anr. Vs. Commissioner of Taxes a ...

Court: Guwahati

D. Biswas, J. 1. In this petition, the circular/letter dated August 16, 1993 issued by the Commissioner of Taxes, Assam, has been challenged as ultra vires of the provisions of the Assam General Sales Tax Act, 1993 (Act 12 of 1993) with prayer for consequential relief including issue of a writ of mandamus prohibiting the respondents from collecting sales tax on the second/last sale of component parts of motor vehicles, etc., in the State of Assam which were purchased prior to July 1, 1993, i.e., before the Assam General Sales Tax Act, 1993 came into force.2. The petitioner-Association, registered under the Societies Registration Act, 1860, has in its roll 275 members primarily engaged in motor trade and ancillary industries at Gauhati in the State of Assam. The Association is aggrieved by the aforesaid impugned circular whereby the registered dealers have been asked to pay sales tax on sale of goods to unregistered dealers or consumers. The circular reads as follows : 'Dear Sir,With ...

Sri Samir Ghosh Vs. State of Tripura and ors.

Court: Guwahati

D. Biswas, J. 1. This order relates to an interim prayer made by the writ petitioner of W.P. (C) No. 114 of 2000 for issue of necessary direction calling upon the respondents Nos. 1 to 3 not to charge any tax under the Tripura Sales Tax Act, 1976, on the supply of pea-gravels by the petitioner to the respondent No. 4, the Executive Engineer, in execution of a supply agreement and also to direct the said respondents to release pea-gravels of the petitioner detained at Churaibari Sales Tax Check-post.2. It would appear from the provisions of Rules 45, 46 and 47 of the Tripura Sales Tax Rules, 1976 that an importer of any taxable goods to the State of Tripura is required to make a declaration in form XVIII in triplicate and a copy thereof will be sent by the Superintendent of Taxes to the check-post/gate for the purpose of allowing the goods to be brought to the State of Tripura. In the instant case, the writ petitioner did not make such a declaration and, as a consequence, the officer...

Amal Chandra Lahkar Vs. Smt. Benu Sharma

Court: Guwahati

P.C. Phukan, J.1. The petitioner Amal Chandra Lahkar instituted Criminal Revision No. 162/ 97 praying for quashing proceedings in Complaint case No. CR. 163/97 instituted by the Opposite Party Smt Binu Sarma and for setting aside the order dated 6-3-1997 passed therein by the learned Judicial Magistrate at Tezpur granting custody of the Omni tourist vehicle ASK 2882 to the opposite party.2. In Criminal Revision No. 162 of 1997, the petitioner Amal Chandra Lahkar states that he is the owner of the above mentioned vehicle. On 6-7-1996 he executed a deed (Annexure-A) of agreement to sell the vehicle to the Opposite party Smt Binu Sarma for a consideration of Rs. 2 Lakhs . The same day the opposite party paid to the petitioner Rs. 60,000/-, and agreed to pay the balance of Rs. 1, 40,000/- in two equal installments on 10-8-1996 and 31-12-1996. On 6-7-1996 itself the possession of the vehicle was handed over to the opposite party along with its documents. It was agreed that all responsibili...

Sri Samir Ghosh Vs. State of Tripura and ors.

Court: Guwahati

Reported in: [2000]120STC416(Gauhati)

D. Biswas, J. 1. This order relates to an interim prayer made by the writ petitioner of W.P. (C) No. 114 of 2000 for issue of necessary direction calling upon the respondents Nos. 1 to 3 not to charge any tax under the Tripura Sales Tax Act, 1976, on the supply of pea-gravels by the petitioner to the respondent No. 4, the Executive Engineer, in execution of a supply agreement and also to direct the said respondents to release pea-gravels of the petitioner detained at Churaibari Sales Tax Check-post.2. It would appear from the provisions of Rules 45, 46 and 47 of the Tripura Sales Tax Rules, 1976 that an importer of any taxable goods to the State of Tripura is required to make a declaration in form XVIII in triplicate and a copy thereof will be sent by the Superintendent of Taxes to the check-post/gate for the purpose of allowing the goods to be brought to the State of Tripura. In the instant case, the writ petitioner did not make such a declaration and, as a consequence, the officer-in...

State of Tripura and ors. Vs. Dulal Chakraborty and ors.

Court: Guwahati

'Esa Sarvesu Bhutesu, Gudho Atma No Parkasate..'(KATHA UPANISAD 3.12) (The Atma is present in every being, but being hidden, does not manifest itself.) The above aspect of the matter comes into surface while dealing with the subject-matter of these two appeals, which are taken-up together as both the appeals arise out of the same original common judgment. The Courts below not only missed the inner-most soul of man, but it also knowingly or unknowingly banished the soul of the Constitution and Constitutionalism in adjudicating the Suit involving right to equality as ingrained in the Constitution in the form of Articles 14 and 16, in the following circumstances : The respondent herein, viz. Shri Dulal Chakraborty, as plaintiff instituted a title suit claiming his right to promotion in aid of the equality clause enshrined in the Constitution on the face of the reservation policy as laid down by the state/respondents. In the suit, the plaintiff claimed for a declaration that he was senio...

State of Tripura and ors. Vs. Dulal Chakraborty and ors.

Court: Guwahati

'Esa Sarvesu Bhutesu, Gudho Atma No Parkasate..'(KATHA UPANISAD 3.12)(The Atma is present in every being, but being hidden, does not manifest itself.)The above aspect of the matter comes into surface while dealing with the subject-matter of these two appeals, which are taken-up together as both the appeals arise out of the same original common judgment. The Courts below not only missed the inner-most soul of man, but it also knowingly or unknowingly banished the soul of the Constitution and Constitutionalism in adjudicating the Suit involving right to equality as ingrained in the Constitution in the form of Articles 14 and 16, in the following circumstances :The respondent herein, viz. Shri Dulal Chakraborty, as plaintiff instituted a title suit claiming his right to promotion in aid of the equality clause enshrined in the Constitution on the face of the reservation policy as laid down by the state/respondents. In the suit, the plaintiff claimed for a declaration that he was senior in ...

Eveready Industries India Ltd. Vs. Joint Commissioner of Income-tax (A ...

Court: Guwahati

A.K. PATNAIK, J. 1. In this application under Article 226 of the Constitution, the petitioner has prayed for a writ of certiorari for quashing the notice dated October 30, 1998/November 2, 1998, under Section 148 of the Income-tax Act, 1961 (for short 'the Act'), and the notice dated December 3/4, 1998, under Section 142 of the Act for the assessment year 1991-92 issued by the Joint Commissioner of Income-tax (Assessment), Special Range II, Guwahati (for short 'the Assessing Officer'). The petitioner has also prayed for a writ of mandamus commanding the respondents to act according to law and/or to cancel and/or rescind and/or withdraw the impugned notices and for a writ of prohibition prohibiting the respondents from giving any effect to the impugned notices.2. The relevant facts as stated in the writ petition are that Namdang Tea Company (India) Limited (for short 'the company'), owned two tea estates, namely, Namdang Tea Estate and Bogapani Tea Estate, in the State of Assam. The co...