Guwahati Court December 2001 Judgments
Gurdina Jiwatram Kukreja and ors. Vs. Eastern Mining and Allied Indust ...
Court: Guwahati
Decided on: Dec-20-2001
A. K. Patnaik, J. 1. This is an application under Sections 433, 434 and 439 of the Companies Act, 1956, for winding up of Eastern Mining and Allied Industries Limited (hereinafter called the 'company'). 2. The case of the petitioners as stated in the petition is that pursuant to an advertisement and representation of the company, the petitioners applied for 'rights issues' of the company in 1993 and along with right renounced forms deposited an amount of Rs. 4,87,200 by cheques dated March 24, 1993, in the account of the company in the State Bank of Indore at Mumbai, and by letter dated October 18, 1994, the State Bank of Indore certified that the cheques have been encashed in favour of the company. Despite receipt of said amount of Rs. 4,87,200, the company did not allot the shares in favour of the petitioners. The petitioners wrote various letters to the company and its directors and also personally visited the offices of the company at Mumbai, Delhi, and Shillong complaining of su...
Tag this Judgment!State of Manipur Vs. Moirangthem Ningthou Singh
Court: Guwahati
Decided on: Dec-20-2001
P.C. Phukan, J. 1. This is an appeal presented by the State from the appellate order of acquittal dated 29-8-1988 passed by the Learned Addl. Sessions Judge-II, Manipur in Criminal Appeal No. 2(1) of 1986/2/88.2. The learned Assistant Sessions Judge I, Manipur by its judgment and order dated 6-6-1985 passed in S.T. Case No. 7/82/5/ 82/1/84 convicted the accused Under Section 376, IPC and sentenced him thereunder to seven years' rigorous imprisonment. On appeal, the learned Addl. Sessions Judge by his aforesaid impugned judgment acquitted the accused of the offence Under Section 376, IPC and instead convicted him Under Section 354, IPC and sentenced him thereunder to one year's rigorous imprisonment and also to pay a fine of Rs. 2,000/- (Rupees two thousand) and, in default of payment of the fine, to under go further two months' rigorous imprisonment.3. I have heard Mrs. Ch. Bidyamani Devi, learned public prosecutor for the State - appellant and Mr. I. Lalitkumar Singh, learned Amicus ...
Tag this Judgment!Padmini Mahanta Vs. Narayan Choudhury
Court: Guwahati
Decided on: Dec-18-2001
J.N. Sarma, J.1. Heard Mr. C.K. Sarma Baruah, learned counsel for the appellant and Mr. R L. Yadav, learned counsel for the respondents.2. This appeal has been filed against the judgment dated 9.6.1997 passed by the learned District Judge, Tinsukia in Title Appeal No. 2 of 1996. By the impugned judgment the learned Judge quashed the judgment and decree passed by the learned Assistant District Judge, Tinsukia in Title Suit No. 38 of 1990 and remanded the suit for retrial to the Trial Court. Hence the appeal.3. Mr. Sarmah Baruah, learned counsel submits that both the grounds on which the appeal has been remanded are not tenable in law and as such the order of remand is liable to be quashed. He draws may attention to paragraph-6 of the judgment which is quoted below:'The suit land was purchased for consideration on the strength of Ex. 2 sale deed by six persons and they are Smt. Padmini Mahanta, the plaintiff, Smt. Dipali Gohain, Rabindra Das, Sona Mahanta, Kabir Alum and Pijush Bhowal, ...
Tag this Judgment!B. Laltanpuria and ors. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Dec-14-2001
A.K. Patnaik, J. 1. This writ petition under Article 226 of the Constitution of India has been filed by the Officers and Staff of the State Resource Centre, Shillong. Their case in the writ petition is that the University Grants Commission approved the establishment of the State Resource Centre for production of literacy materials at the North Eastern Hill University (for short the 'NEHU') and accordingly sanctioned in January, 1991 one post of Honorary Director, one post of Assistant Director, three posts of Project Officers, three posts of Research Assistants, one post of Accounts Clerk, one post of Steno-Typist one post of Technician, one post of peon and one post of Driver for the establishment of the State Resource Centre. An advertisement was issued by 'NEHU' on 16.8.1991 inviting applications for the said posts. The petitioners applied for the posts and were selected after interview by the Selection Committee. After selection, appointment letters were issued to some of the peti...
Tag this Judgment!Commissioner of Income-tax Vs. Technotive Eastern (Pvt.) Ltd.
Court: Guwahati
Decided on: Dec-13-2001
J.N. Sarma, J. 1. This appeal has been filed against the order dated July 31, 2000, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati, in I. T. A. Nos. 501/Gauhati of 1997 and 276/Gauhati of 1998 for the assessment years 1992-93 and 1993-94. 2. The question which arose before the Tribunal was that whether the assessee is entitled to claim allowance under Sections 80HH and 80-I of the Income-tax Act, 1961, on income earned through computer documentation service rendered to the customers. Sri U. Bhuyan, the learned advocate for the appellant, in support of his submission on computer documentation relies on a Division Bench judgment of this court reported in CIT v. Down Town Hospital Ltd. , wherein this court discussed in detail what is manufacture and at page 689 relying on the Supreme Court decision a passage was quoted from the Permanent Edition of Words and Phrases, volume 26, page 795, that passage is again quoted below : ' 'Manufacture' implies a change, but eve...
Tag this Judgment!Parag Saikia and ors. Vs. Assam Financial Corporation
Court: Guwahati
Decided on: Dec-12-2001
J.N. Sarma, J.1. This appeal has been filed against the judgment and order dated 2.1.2001 passed by the learned Additional District Judge, Dibrugarh in Misc Case No. 53/98. That was a judgment and order passed by the learned Addl. District Judge, Dibrugarh Under Section 31 of the State Financial Corporation Act, 1951. By the impugned judgment, the learned Judge allowed the petition and passed the following order: 'In the result the petition is allowed. The applicant is allowed to realise the sum of Rs. 9,22,967.95 ps. As on 1.4.1997 with pendentelite interest @ 6% P.A. till the date of recovery of the said amount. The applicant shall first take the step to realise the amount by attaching hypothecated vehicle and then by the sale of mortgage property shown in the schedule of the petition. If the aforesaid properties do not satisfy the entire claim of the applicant, then the applicant shall be entitled to realise the claim from the personal properties of the Opp. Parties.'2. Before the...
Tag this Judgment!Nanibala Dutta and ors. Vs. Rupama Dutta and ors.
Court: Guwahati
Decided on: Dec-12-2001
R.S. Mongia, C.J. 1. The petitioners as plaintiffs had filed Title Suit No. 66 of 1988 in the court of the Assistant District Judge, Jorhat which was transferred to the Court of Munsif No. 1, Jorhat. The suit was renumbered as T.S. No. 95/93. The suit, inter alia, was for grant of injunction restraining the defendants from taking possession of the suit land mentioned in the plaint and also for a declaration of right, title and interest and confirmation of possession and otherwise disposing of the same. Written statement had been filed by the defendant and after the framing or the issues, two witnesses on behalf of the plaintiffs had been examined. One of the plaintiffs had also stepped in the witness box. On 18.1.1994, the case was again fixed for the plaintiffs evidence. But none of the plaintiffs appeared alongwith their witnesses though their advocate was present. The advocate on behalf of the defendants was also present. In fact no steps were taken by the plaintiffs even to summon...
Tag this Judgment!Joseph Hesso and ors. Vs. State of Nagaland and ors.
Court: Guwahati
Decided on: Dec-11-2001
B. Lamare, J. 1. Heard Mr. C. T. Jamir, learned counsel for the petitioners and Mrs. Y. Longkumer, learned Government Advocate for the respondents.2. The petitioners and the respondent No. 5 were recruited directly through Nagaland Public Service Commission (for short NPSC) in the year 1988 and posted as Deputy Superintendent of Police in the Nagaland Police Service Class-I Gazetted under the Home Department, Government of Nagaland, and they are still serving till date as Addl. Superintendent of Police/Deputy Commandant in thedepartment. The services of the petitioner are governed by the Nagaland Police Service (Class-I and Class-II) Rules, 1977 (for short 1977 Rules).3. The grievance of the petitioners is that, the respondent No. 5 while posted as Personal Security Officer to the Chief Minister in the rank of Deputy Superintendent of Police, he was given out-of-turn promotion to the rank of Addl. Superintendent of Police by order dated 26.5.2000, Out of the said out-of-turn promotio...
Tag this Judgment!Purna Bahadur Bhujel Vs. State of Arunachal Pradesh
Court: Guwahati
Decided on: Dec-11-2001
R.S. Mongia, C.J. 1. The appellant Shri Puma Bahadur Bhujel was tried under Section 302 IPC for allegedly committing murder by causing the death of one Kuchi Subba on 27.1.1995 by hitting him on his head by an exe. After trial he was convicted Under Section 302 IPC and sentenced to undergo imprisonment for life by the judgment of the Trial Court dated 27.9.1996. This appeal was filed through Jail and Shri R. Goswami, Advocate was appointed as Amicus Curiae. Even during the trial, the accused was provided legal aid by appointing an advocate at the expense of the State Government to defend him. 2. In this case there is no eye witness. The conviction has been based on the following circumstances : (1) Extra judicial confession made by the accused of having committed the offence before PW 3 (Shri Naresh Kumar Bhujel), PW 4 (Shri Dilip Bhujel) and PW 5 (Shri Tali Lalin). (2) When the charge was framed against the accused Under Section 302 IPC and read over and explained to the accused, h...
Tag this Judgment!Deputy Commissioner of Income Tax Vs. Brahmaputra Steels (P) Ltd.
Court: Income Tax Appellate Tribunal ITAT Guwahati
Decided on: Dec-10-2001
1. This appeal is preferred by the Revenue in respect of the asst. yr.1990-91 against the order of the GIT(A).2. The facts of the case are that the respondent is a private limited company engaged in the business of manufacturing iron ingots from scrap. Detailed records are maintained for purchase of raw material and production of finished goods as required under Central Excise Act. The daily stock registers in respect of purchase of raw materials and production of finished goods are also verified regularly by the Central excise authorities as required under the relevant statutes. The assessee had also furnished weekly, fortnightly and quarterly returns before the Central excise authorities in respect of raw materials, production, etc. In the asst. yr. 1989-90, purchases made from 23 parties were not accepted by the AO, on the ground that these were not produced before the AO for verification. The additions made were deleted by the CIT(A) and the order of the CIT(A) was also upheld by ...
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