Guwahati Court March 2001 Judgments

Thokemom Khomei Singh Vs. Mutum Birachandra Singh

Court: Guwahati

B.B. Deb, J. 1. All the Misc. cases arose out of Second Appeal No.9 of 1982 having its chequered history. The original suit 12 of 1976 was filed by 14 plaintiffs, the successor in interest of one Thokchom Himaloi Singh (shortly Himalai) against sole defendant Mutum Leiren Singh on 11.3.1976. During pendency of the suit before the trial court sole defendant died and his legal representatives 10 in number had been substituted vide order dated 20.11.978.2. Suit was for declaration of title and recovery of possession by evicting the defendant from immovable property. The suit was decreed on 1.4.1981. The legal representative of sole defendant preferred First Appeal in Civil Appeal No.8/81 and the District Judge allowed the appeal, dismissed the suit vide judgment dated 31.5.1982, against which the Second Appeal has been preferred by the 12 plaintiffs making 2 plaintiffs as pro forma respondents on 20.9.1982.3. During the pendency of this Second Appeal the appellant No.7 died on 6.2-1994 f...

Commissioner of Income Tax Vs. Kashiram Agarwalla and Sons

Court: Guwahati

1. Heard Mr G.K. Joshi, learned counsel for the appellant and Dr. Ashok Saraf learned Sr. counsel assisted by Mr S.K. Agarwal appearing for the respondents-Assessee.2. This Appeal is preferred against the order dated 19.6.2000 passed by the Income Tax Appellate Tribunal, Guwahati Bench in ITA No.22/Gau/1997 for the assessment year 1991-92.3. The undisputed fact is that the Assessee Kashiram Agarwalla & Sons transferred land belonging to the HUF to the firms by way of capital contribution. M/s. Kashiram Ramgopal (Agencies) is a partnership firm. Although the land was given to the partnership firm, there was no legal transfer of land by way of any documentary conveyance, evidencing the transfer. The Assessing Officer held that the land in question was not legally transferred and it will be assessed in the hand of the HUF. The Tribunal disagreed with the view of the Assessing Officer and held as the land was given as capital contribution to the partnership firm, the income from such land ...

Dhireswar Barthakur and ors. Vs. State of Assam and anr.

Court: Guwahati

1. This petition has been filed by the writ petitioners who are working in the Public Works department. Government of Assam for a direction to allow them to continue in service till 31.3.2001 as per provisions of FR 56(a) which provides for superannuation (compulsory retirement) of a Government Servant from the afternoon of the last day of the month on which he attains the age of 58 years. 2. While issuing Rule, this court vide order dated 1.3.2001 passed the following order:- 'Keeping in view of the earlier order passed by this Court in the connected/analogous matters and also considering the existing facts and circumstances of the case, particularly, the date of birth of the petitioners on 1.3.1943, I make the following interim order:- The service conditions and status of the writ petitioners 5 innumber as on today shall not be disturbed by the official respondents till 31.3.2001 if they are still continuing their services under the respondents-Department until further orders of th...

Manjushree Extrusions Ltd. and anr. Vs. State of Assam and ors.

Court: Guwahati

M. Sharma, J.1. All these above mentioned appeals have been preferred against a common judgment and order dated 29.4.1998 passed by the learned Single Judge dismissing the writ petitions by upholding the validity of the impugned provisions of the Assam Industries (Sales Tax Concession) Scheme, 1995.2. Facts leading to filing of the writ petitions and the appeals, in a narrow campus, may be stated as follows. With a view to boost the industrial development in the State of Assam the State Government introduced a number of Schemes offering incentives and subsidies for certain period, extending the policy time to time. These limited benefits relating to industrial policy of the State have been offered to commercial production of the industrial units falling under a particular scheme during their initial stage as an incentive. First such incentive Scheme was started vide notification dated 8th November, 1969. With the change of time necessity for revision in this incentive scheme was felt, ...

Commissioner of Income Tax Vs. Kashiram Agarwalla and Sons (Huf)

Court: Guwahati

P.G. Agarwal, J. 1. Heard Mr G.K. Joshi, learned counsel for the appellant and Dr. Ashok Saraf learned Sr. counsel assisted by Mr S.K. Agarwal appearing for the respondents-Assessee.2. This Appeal is preferred against the order dated 19.6.2000 passed by the Income Tax Appellate Tribunal, Guwahati Bench in ITA No.22/Gau/1997 for the assessment year 1991-92.3. The undisputed fact is that the Assessee Kashiram Agarwalla & Sons transferred land belonging to the HUF to the firms by way of capital contribution. M/s. Kashiram Ramgopal (Agencies) is a partnership firm. Although the land was given to the partnership firm, there was no legal transfer of land by way of any documentary conveyance, evidencing the transfer. The Assessing Officer held that the land in question was not legally transferred and it will be assessed in the hand of the HUF. The Tribunal disagreed with the view of the Assessing Officer and held as the land was given as capital contribution to the partnership firm, the incom...

Wahangbam Nipamacha Singh and ors. Vs. Hon

Court: Guwahati

Reported in: AIR2002Gau7

ORDER 1. The following is the order challenged in the Writ Application, that is, Annexure-A/1 which is quoted below :-- Annexure-A/ "MANIPUR LEGISLATIVE ASSEMBLY SECRETARIAT ORDERS Imphal, the 13th February, 2001 No. 1/5(26)/2000-LA (P) : The following members of the Manipur Legislative Assembly have ceased to be members of the Manipur State Congress Party due to expulsion from the primary membership of the Manipur State Congress Party for a period of 6 (six) years with effect from 11-2-2001. 1. Shri W. Nipamacha Singh. 2. Dr. L. Chandramanl Singh. 3. Shri P. Achou Singh. 4. Shri Samuel Jendai. 5. Shri Ksh. Biren Singh. 6. Shri S. Rajen Singh. 7. Shri M. Kunjo Singh. 8. Shri H. Lokhon Singh. 1. Dr. S. Dhananjoy, Speaker of the Sev-enth Manipur Legislative Assembly, accordingly declare them unattached members of the Manipur Legislative Assembly with immediate effect. Sd/- illegible, (Dr. S. Dhananjoy) Speaker, Manipur Legislative Assembly." 2. Whether there was valid expulsion or not of...

Rahul Kumar Kashyap (Das) Vs. Union of India and ors.

Court: Guwahati

Reported in: AIR2001Gau123

1. This Petition has been filed under Article 226 of the Constitution praying a Writ of Certiorari for concellation of the impugned order dated 2.8.2000 (Annexured D) inter alia on the ground that the order impugned has been passed in violation of the rights providedunder Article 21 of the Constitution and also a Judgement of the Supreme Court.2. Factual matrix leading to the filing of the present Writ Petition may be summarily recited.Petitioner was a Student of Keudriya Vidyalaya. IOC, Guwahati, Noonmati. He passed Class-X from All India Secondary School Examination conducted by the Central Board of Secondary Education in 2000. He applied for admission in the said School in Class-XI in Science Stream for the Session 2000-2001 3. The undisputed fact is that in the All India Secondary Examination conducted by the Central Board of Secondary Education (hereinafter referred to as CBSE) the Petitioner secured the following marks -(a) English Course-A 46% marks (b) Hindi Course-A 60% marks ...

Cit Vs. Kashiram Agarwalla and Sons (Huf)

Court: Guwahati

Reported in: [2001]249ITR295(Gauhati)

P. G. Agarwal, J.Heard Mr. G. K. Joshi, learned counsel for the appellant, and Dr. Ashok Saraf, learned senior counsel assisted by Mr. S. K. Agarwal, appearing for the respondent-assessee.This appeal is preferred against the order dated 19-6-2000, passed by the Income Tax Appellate Tribunal, Gauhati Bench, in I. T. A. No. 22/ Gauhati of 1997, for the assessment year 1991-92.2. The undisputed fact is that the assessee, Kashiram Agarwalla and Sons, transferred land belonging to the Hindu undivided family to the firm by way of capital contribution. Kashiram Ramgopal (Agencies) is a partnership firm. Although the land was given to the partnership firm, there was no legal transfer of land by way of any documentary conveyance, evidencing the transfer. The assessing officer held that the land in question was not legally transferred and it will be assessed in the hands of the Hindu undivided family. The Tribunal disagreed with the view of the assessing officer and held as the land was given as...

State of Tripura Vs. Samuel Ruhul Askar @ Kutti Mia

Court: Guwahati

1. Heard Mr. H. Sarkar, learned Additional Public Prosecutor, who moved this petition filed under Section 439(2) read with 482 Cr.P.C. seeking cancellation of pre arrest bail granted by the learned Additional Sessions, Judge, Court No. 2, West Tripura Agartala on 20.12.2000 in Criminal Misc. Case No. 381(4) of 2000 directing the accused Samuel Ruhul Askar @ Kutti Mia to be released on bail in the event of arrest in connection with West Agartala P.S. Case No. 170/2K under Section 148/149/302 I.P.C. read with Section 3/5 of Explosive Substance Act and under Section 27 of Arms Act. 2. None appeared for the respondent despite notice received by the father of the respondent with whom the respondent has ordinarily been residing. 3. The learned Additional Public Prosecutor assailed the order of the learned Additional Session Judge dated 20.12.2000 granting anticipatory bail on the following grounds : (a) That the accused was directly involved in the commission of murder and he is an F.I.R. ...

State of Tripura Vs. Samuel Ruhul Askar @ Kutti Mia

Court: Guwahati

ORDER1. Heard Mr. H. Sarkar, learned Additional Public Prosecutor, who moved this petition filed under Section 439(2) read with 482 Cr.P.C. seeking cancellation of pre arrest bail granted by the learned Additional Sessions, Judge, Court No. 2, West Tripura Agartala on 20.12.2000 in Criminal Misc. Case No. 381(4) of 2000 directing the accused Samuel Ruhul Askar @ Kutti Mia to be released on bail in the event of arrest in connection with West Agartala P.S. Case No. 170/2K under Section 148/149/302 I.P.C. read with Section 3/5 of Explosive Substance Act and under Section 27 of Arms Act.2. None appeared for the respondent despite notice received by the father of the respondent with whom the respondent has ordinarily been residing.3. The learned Additional Public Prosecutor assailed the order of the learned Additional Session Judge dated 20.12.2000 granting anticipatory bail on the following grounds :(a) That the accused was directly involved in the commission of murder and he is an F.I.R. ...