Guwahati Court September 2000 Judgments
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Keshrichand Jaisukhlal Vs. Commissioner of Income Tax
Court: Guwahati
Decided on: Sep-26-2000
D. Biswas, J.By this judgment and order, both the references made under section 256(2) of the Income Tax Act, 1961, (hereinafter referred to as the 'Act'), are being disposed of.The identical questions to be answered are as follows :'(i) Whether, on the facts and in the circumstances of the case, the finding of the Tribunal partly sustaining the additions made by the Income Tax Officer in the broom account and the rapeseed oil account is supported by any material and is perverse ?(ii) Whether, on the facts and circumstances of the case, the Tribunal was justified in sustaining the order of the Income Tax Officer disallowing part of interest on borrowings ?'2. We have heard Mr. R. Gogoi, learned senior counsel assisted by Mr. R. K. Joshi, advocate, for the applicant, and Mr. U. Bhuyan, learned standing counsel for the revenue .In both the references, the assessing officer made addition of Rs. 72,669 and Rs. 30,862 in respect of broom account on the ground that the books of account main...
Mahendra Kar Vs. Babul Kumar Ghosh
Court: Guwahati
Decided on: Sep-26-2000
P.G. Agarwal, J. 1. Heard Mr. B.B. Deb. learned senior Advocate for the appellant. Also heard Mr. S.N. Banerjee, learned Advocate for the respondents. 2. The respondent-plaintiff instituted a Title Suit No. 12 of 1984 praying for declaration of right, title and interest and recovery of khas possession of the suit land described in the plaint. The case of the plaintiff is that he purchased the suit land from defendant No. 1 for consideration by a registered deed of sale dated 7.7.1983 and he was put into possession. But on 11.7.1983, i.e. after four days only he was dispossessed and the defendant No. 2 is possessing the same. The suit proceeded exparte against the defendant No. 1. The defendant Nos.2 and 3 filed separate written statements contesting the claim of the plaintiff. 3. The case of the defendant No. 2 is that he purchased the suit land from defendant No. 1 and the sale deed was executed on 14.6.1983 and registered on 11.7.1983 and he is in the possession of the suit land. ...
Keshrichand Jaisukhlal Vs. Commissioner of Income Tax
Court: Guwahati
Decided on: Sep-26-2000
D. Biswas, J. 1. By this judgment and order, both the references made under Section 256(2) of the Income Tax Act, hereinafter referred to as the 'Act', are being disposed of. 2. The identical questions to be answered are as follows: - '(i) Whether in the facts and circumstances of the case the finding of the Tribunal partly sustaining the additions made by the Income-tax Officer in the Broom Account and the Rape Seed Oil account is supported by any material and is perverse? (ii) Whether in the facts and circumstances of the case the Tribunal was justified in sustaining the order of the Income-tax Officer disallowing part of interest on borrowings.' 3. We have heard Mr. R. Gogoi, Learned senior Counsel assisted by Mr. R.K. Joshi, Advocate for the applicant and Mr. U. Bhuyan, Learned Standing Counsel for the Revenue. 4. In both the references, the Assessing Officer made addition of Rs. 72,669 and 30,862 in respect of Broom Account on the ground that the books of account maintained by ...
S.K. Agarwala Vs. Union of India and ors.
Court: Guwahati
Decided on: Sep-26-2000
1. This is an application under Section 11 of the Arbitration and Conciliation Act, 1996 with a prayer for appointment of Arbitrator.2. Heard Shri R. Hussian, learned counsel for the petitioner and Shre B.K. Sarma, learned counsel appearing for the Railways.3. According to the petitioner, the respondent Railways accepted the tender of the petitioner for construction of sub-structure of major bridges and road under bridge near Dudhnoi. The approximate value of the work was Rs. 1,15,45,600. The work was to be completed in 14 months. The acceptance of the tender of the petitioner was conveyed through letter date 6-2-1996. Agreement between the parties was executed on March 20, 1996. A copy of the agreement has also been annexed as Annexure-II to the petition. The agreement was also to be governed by general conditions of contract land specifications of the Railways which contains an arbitration clause as well for settlement of disputes. According to the petitioner, on acceptance of the te...
Bhanu Choudhury Vs. State of Mizoram and ors.
Court: Guwahati
Decided on: Sep-26-2000
Brijesh Kumar, C.J.1. This petition has been preferred challenging the vires of the Mizoram (Selection of Candidates for Higher Technical Courses) Rules, 1993, published on 6.7.1993 in the Mizoram Gazette Extraordinary.2. We have heard Shri N.M. Lahiri, learned Senior Advocate for the petitioner and Shri M. Singh, learned Govt. Advocate for the State of Mizoram. Shri K.K. Mahanta has been heard for Central Government.3. In view of the fact that facilities for higher technical studies in the State of Mizoram are not available, the Central Government made provision for allotment of seats for the State in different institutions of India for higher and technical education. The Notification dated 6.7.1993 notifying the rules states by way of preamble as follows :'No. C. 11011/1/93-EDN the 5th July, 1993: Whereas, the State of Mizoram has no facilities fro Higher Technical Studies within the State, and whereas, the seats allotted to the State of Mizoram for Higher Technical Studies by the Ce...
Nani Gopal Bhattacharjee Vs. S. Choudhury and ors.
Court: Guwahati
Decided on: Sep-26-2000
1. This petition under section 482 of the Code of Criminal Procedure is directed against the order passed by the learned Judicial magistrate 1st Class, Agartala, West Tripura on 13.10.1999 in Case No. C.R. 312 of 1990.2. The fact, relevant for the purpose of deciding the matter in issue, in short, is that a criminal proceeding was launched against the Tripura Jute Mills Ltd. and the present petitioner, Shri Nani Gopal Bhattacharjee, who was serving as Managing Director of the said Jute Mill at the relevant time, for commission of offence under sections 6 and 14 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 alleging, interalia that the accused persons have failed to pay the employees' contributions to the Provident Fund. After closure of the prosecution evidence, the present petitioner filed an application claiming protection under section 197 CrPC on the ground that he being a public servant under section 21 of the I.P.C., the court should not have taken cong...
Subodh Sarma and anr. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-26-2000
D. Biswas, J.1. This Public interest Litigation has been registered at the instance of the petitioners, namely Shri Soubodh Sarma - a Consulting Engineer by profession and Smt. Sabita Goswami - a Journalist. The miserable plight of a women namely Smti Jahanbi Goswami Sharma, wife of and AIDS patient have prompted them to file this petition to espouse the cause of those who are infected or suspected to have been infected by HIV or AIDS, and the members of their family.2. Before we advert to the problems raised in the writ petition, it would be of great assistance to know before hand what is HIV, how it is spread, how to detect it and the treatment to be given. All humans, fortunately, have a natural defence system against diseases caused by foreign organisms, i.e. the immune system, consisting inter alia of the white cells, including T-helper cells, (also know as the CD 4 cells) in the blood as well as the lymphatic systems. The immune system recognises the foreign organisms, technicall...
Jaya Rani Ghosh Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Sep-21-2000
1. Heard Mr. P.C. Das, learned counsel for the petitioner and Mr. U.B. Saha, learned senior Govt. Advocate, assisted by Mr. D.C. Nath, learned counsel for the respondents. 2. The case of the petitioner is that her husband Himangshu Bhusan Ghosh died-in-harness while serving as Pharmacist in the Health Department, Government of Tripura on 4.6.1994 on 11.7.1995 and thereafter on 22.6.1998 applications were made before the respondent No. 3 for appointment on compassionate ground as per Government's guidelines and Memo No. F. 2 (48) -MS/ESTT-II/79/882(V-1) dated 20.9.1995 and memo No. F.2(48) MS/EST-II/79/9135 (V-1) 17.8.1998. The prayer of the petitioner was rejected vide impugned orders, Annexures - 5 and 6 on the ground that one of the daughters of the deceased, Smti Swapna Ghosh is already in Government service. 3. Under the Govt. Memo dated 13th August, 1996 (Annexure-8) employment may be provided to one member of the family provided there is no earning member in the family. The lea...
Jaya Rani Ghosh Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Sep-21-2000
1. Heard Mr. P.C. Das, learned counsel for the petitioner and Mr. U.B. Saha, learned senior Govt. Advocate, assisted by Mr. D.C. Nath, learned counsel for the respondents.2. The case of the petitioner is that her husband Himangshu Bhusan Ghosh died-in-harness while serving as Pharmacist in the Health Department, Government of Tripura on 4.6.1994 on 11.7.1995 and thereafter on 22.6.1998 applications were made before the respondent No. 3 for appointment on compassionate ground as per Government's guidelines and Memo No. F. 2 (48) -MS/ESTT-II/79/882(V-1) dated 20.9.1995 and memo No. F.2(48) MS/EST-II/79/9135 (V-1) 17.8.1998. The prayer of the petitioner was rejected vide impugned orders, Annexures - 5 and 6 on the ground that one of the daughters of the deceased, Smti Swapna Ghosh is already in Government service.3. Under the Govt. Memo dated 13th August, 1996 (Annexure-8) employment may be provided to one member of the family provided there is no earning member in the family. The learned...
R.K. Tombi Alias Tombisana Singh Vs. R.K. Maipaksana Singh and ors.
Court: Guwahati
Decided on: Sep-20-2000
H.K.K. Singh, J. 1. This Second Appeal is against the appellate decree dated 29.11.1996 passed by the learned District Judge Manipur East,Imphal in Civil Appeal No. 10/1995 thereby setting aside the decree dated 2.1.1995 passed by the learned Subordinate Judge No. 11, Manipur East in original suit No. 21/1993. By the aforesaid appellate decree, the learned appellate court after setting aside the impugned judgment and decree of the trial court remanded the suit with a direction to frame additional issues and also to modify some of the issues in the light of the observation given in the judgment and for proceeding with the case after giving opportunities to the parties to adduce additional evidence in respect of the additional and the modified issue.2. The appellant herein as plaintiff brought the suit before the trial court praying for declaration of his right and title over the suit land under patta No. 76/130 (old)/patta No. 76/308 covered by Dag No. 3083 Tellou, village No. 761 I.E....
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