Guwahati Court May 2001 Judgments

Mc Ledo Russel (India) Ltd. Vs. Agricultural Income Tax Officer and or ...

Court: Guwahati

Reported in: [2001]250ITR51(Gauhati)

D. Biswas, J.By this common judgment, Civil Rule No. 4594 of 1994 ; Civil Rule No. 4596 of 1994 and Civil Rule No. 4598 of 1994 are proposed to be disposed of together as they involve a commonuestion of law.I have heard Dr. A.K. Saraf, learned senior counsel for the petitioner-company, and Mr. A.K. Goswami, learned state counsel.2. In these petitions, the notice dated 6-10-1994 (annexure III), issued by the Agricultural Income Tax Officer, Assam, has been challenged. By the aforesaid notice, the Agricultural Income Tax Officer, Assam, directed the petitioner-firm to submit the details of the allowances statewise computing the same with reference to the statewise export turnover and further re uired the firm to show cause as to why the 60 per cent. deduction allowed will not be added to the agricultural income for the assessment period between 1984-85 and 1988-89. The petition is also for a declaration that rule 5 of the Assam Agricultural Income Tax Rules, 1939, is ultra vires the Act ...

New India Assurance Co. Ltd. Vs. Nalini Boro and ors.

Court: Guwahati

J.N. Sarma, J.1. C.R.P. Nos. 369, 370, 371, 372, 373 and 362 of 2000, all these raise the same question of law and facts and as such they are taken up for hearing together.2. I have heard Mr. S.S. Sharma, the learned advocate for petitioner in all the revision petitions, Mr. K.H. Choudhury, learned senior advocate assisted by Sheikh Muktar as amicus curiae in all the civil revision petitions, Mr. M.K. Choudhury, learned advocate for the opposite parties in C.R.P. No. 373 of 2000, Mr. A.S. Dasgupta, learned advocate for the opposite party in C.R.P. No. 373 of 2000 and Mr. S.P. Deka, learned Counsel for the opposite party in C.R.P. No. 370 of 2000. Certain claim cases were filed before the Motor Accidents Claims Tribunal at Guwahati under Section 166 of the Motor Vehicles Act, 1988, claiming compensation on account of the death of some persons. These persons admittedly died due to the injuries received in an accident which occurred on 1.11.1998 at Khanapara, Guwahati.2A. The case which ...

Baharan Bibi and anr. Vs. State of Assam and ors.

Court: Guwahati

P.G. Agarwal, J.1. This appeal is directed against the judgment dated 7.6.1997 passed by the Addl. Sessions Judge, Dhubri in Sessions Case No. 40/94, whereby the accused appellants were sentenced to Rigorous imprisonment for life and to pay a fine of Rs. 1,000 each, in default to rigorous imprisonment for one year for the offence under Section 302 IPC and to suffer another two years rigorous imprisonment for the offence under Section 201 IPC and to pay a fine of Rs. 500 each in default to another three months rigorous imprisonment. The sentences were directed to run concurrently.2. The prosecution story of the case in brief is that the accused appellant Baharan Bibi was married to one Faijal Hoque (since deceased) and they were living together as husband and wife on the bank of a river. The said Faijal Hoque was found missing since 15th August, 1990. The wife was asked about Faijal Hoque but she gave out different stories. Subsequently, she confessed before the Secretary of the V.D.P....

M.H. Tiabi Vs. State of Mizoram and ors.

Court: Guwahati

Reported in: AIR2001Gau128

1. By this writ application the petitioner seek to challenge the order dated 17.7.2000 issued by the Secretary to the Govt. of Mizoram Cooperation Department, as well as the corrigendum dated 10.8.2000 issued by the same authority (Annexures - 9 and 10 to the writ petition). By the aforesaid notification and corrigendum, the authority in exercise of powers conferred by section 31(3) of the Mizoram Cooperative Societies Act, 1991 (hereinafter referred to as the Act) has sought to constitute an ad hoc executive committee by superseding the elected Board of Directors of the Mizoram Cooperative Apex Bank Ltd. The factual matrix necessary for adjudication of the dispute involved lies within a short compass and is enumerated hereinunder.2. The petitioner was elected as the Vice Chairman of the Mizoram Cooperative Apex Bank Ltd. on 19.5.2000 along with four others who were so elected as Directors. Admittedly, the Mizoram Cooperative Apex Bank Ltd. Is a cooperative society registered under the...

M.H. Tiabi Vs. State of Mizoram and ors.

Court: Guwahati

Reported in: AIR2001Gau128

1. By this writ application the petitioner seek to challenge the order dated 17.7.2000 issued by the Secretary to the Govt. of Mizoram Cooperation Department, as well as the corrigendum dated 10.8.2000 issued by the same authority (Annexures - 9 and 10 to the writ petition). By the aforesaid notification and corrigendum, the authority in exercise of powers conferred by section 31(3) of the Mizoram Cooperative Societies Act, 1991 (hereinafter referred to as the Act) has sought to constitute an ad hoc executive committee by superseding the elected Board of Directors of the Mizoram Cooperative Apex Bank Ltd. The factual matrix necessary for adjudication of the dispute involved lies within a short compass and is enumerated hereinunder.2. The petitioner was elected as the Vice Chairman of the Mizoram Cooperative Apex Bank Ltd. on 19.5.2000 along with four others who were so elected as Directors. Admittedly, the Mizoram Cooperative Apex Bank Ltd. Is a cooperative society registered under the...

Indian Oil Corporation Ltd. Vs. State of Assam and ors.

Court: Guwahati

1. This appeal is directed against the judgment and order dated 2.11.98 passed by the learned Single Judge in Civil Rule No. 1939 of 1996, dismissing the petition.2. The facts leading to the filing of the present writ appeal may be briefly recited. The appellant is a limited company incorporated under the Companies Act, 1956 and a registered dealer under the Assam General Sales Tax Act. 1993 (for short, the Act). The appellant Co.,, is engaged in the business of sale and supply of petroleum products inside the State of Assam as well as outside the State. The Co.,, purchases various petroleum products from Bongaigaon Refinery & Petrochemicals Ltd. (for short, BRPL) on payment of sales tax. Prices of petroleum products are fixed by the Government of India on the basis of prices worked out on the recommendation of Oil Pricing Committee, set up by the Ministry of Petroleum, vide Resolution No. J-11011/8/72-PPD, dated 16th March, 1974. The recommendation of the Oil Pricing Committee was ado...

Indian Oil Corporation Ltd. Vs. State of Assam and ors.

Court: Guwahati

H.K. Sema, C.J. (Acting)1. This appeal is directed against the judgment and order dated 2.11.98 passed by the learned Single Judge in Civil Rule No. 1939 of 1996, dismissing the petition.2. The facts leading to the filing of the present writ appeal may be briefly recited. The appellant is a limited company incorporated under the Companies Act, 1956 and a registered dealer under the Assam General Sales Tax Act. 1993 (for short, the Act). The appellant Co.,, is engaged in the business of sale and supply of petroleum products inside the State of Assam as well as outside the State. The Co.,, purchases various petroleum products from Bongaigaon Refinery & Petrochemicals Ltd. (for short, BRPL) on payment of sales tax. Prices of petroleum products are fixed by the Government of India on the basis of prices worked out on the recommendation of Oil Pricing Committee, set up by the Ministry of Petroleum, vide Resolution No. J-11011/8/72-PPD, dated 16th March, 1974. The recommendation of the Oil P...

Siddharta Kalita and ors. Vs. State of Assam and ors.

Court: Guwahati

H.K. Sema, CJ(Actg)1. Heard Mr. K.N. Choudhury, learned counsel for the appellant as well as Mr. D.K. Mishra, learned counsel for the respondents and Mr. C. Choudhury, learned Sr. Govt. Advocate, Assam.2. This writ appeal has been filed against the judgment and order dated 12.04.2001 passed by the learned Single Judge in WP(C)N. 2115/2001.3. The dispute relates to repairing and improvement of Kamalpur Morrowa Road under the Chief Engineer, PWD. The undisputed fact is that a tender notice was issued on 15.02.2001 and the same was published in the 'News Front', a daily in its issue dated 04.03.2001. The preliminary work order was issued in favour of the respondents on 19.03.2001 and the formal work orders were issued on 26.03.2001. A grievance has been raised by the writ appellants that the said tender has not been issued in accordance with Rule 254 of the Assam Financial Rules, 1954. The admitted position is that pursuant to the short tender notice there were only 7 tenderers and the w...