Guwahati Court June 2001 Judgments
Dy. Cit Vs. George Williamson (Assam) Ltd.
Court: Guwahati
Decided on: Jun-29-2001
C. Chowdhury, J.M.The appeals have been filed by the revenue and the assessee respectively against the order passed by the Commissioner (Appeals) for the assessment year 1988-89.2. First, we take up the revenues appeal.3. Grounds No. 1 to 15 relate to the issue regarding disallowances of Rs. 1,15,98,236 on account of lease rent paid by the assessee. This issue is discussed by the assessing officer at p. 2 of his order. According to the assessee, it sold several machineries to 5 parties during the assessment years 1986-87 & 1987-88 and thereafter immediately the assets were taken on lease from those parties for which lease rent was paid which was claimed by the assessee as business expenditure. The assessing officer disallowed the lease rent on the ground that the sale of plant & machinery and taking them back on lease were not bona fide transaction. It is a colourable device which is covered by the decision of the Supreme Court in the case of McDowell & Co. Ltd. v. CTO : [...
Tag this Judgment!Pijush Kanti Sutradhar Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Jun-29-2001
1. Heard Mr. D.B. Sengupta the learned senior counsel assisted by Mr. B.N. Majumder, learned Advocate for the petitioner and also heard Mr. S. Chakraborty, the learned counsel for the State respondents. 2. Upon hearing the learned counsel for the parties and also on perusal of the available materials on records, it appears to me that this matter can be disposed of at this stage considering the simple nature of it and accordingly, this case is hereby disposed of with the following short order. 3. A simple prayer has been made by the petitioner for a direction to the respondents for filling up the vacant post of Head Clerk under the respondent Department/College in terms of Rules 13 and 14 of the Tripura Educational Institution's Teacher and other Employees (Terms & Conditions of Service) Rules, 1984, thus promoting the petitioner to the post of Head Clerk by contending, inter alia, that the petitioner is a senior-most U.D. Clerk of Ramthakur College,Agartala in terms of the senior...
Tag this Judgment!Md. Mazibulla Mandal and ors. Vs. Md. Abbas Ali and ors.
Court: Guwahati
Decided on: Jun-28-2001
H.K.K. Singh, J. 1. Heard Mr. B.C. Das, learned counsel for the petitioners as well as Mr. B.B. Narzary, learned counsel for the respondents.2. This Revision Petition under Section 115 of the CPC is against the appellate judgment & order dated 12.8.1998 passed by the Civil Judge (Sr. Divn.). Darang Mangaldoi in Misc. (A) No. 6/98 and Misc (J) No. 35/98. By the aforesaid impugned order, the learned Appellate Court set aside the order dated 28.5.1998 passed by the Civil Judge (Jr. Divn.) No. 1 in Misc. (J) case No. 34/96 arising out of Title suit No. 50/96 and thereafter issued a temporary injunction in favour of the plaintiff.3. The petitioners herein are the defendants in the Title Suit No. 50/96. The Title Suit was brought by the respondents herein as plaintiffs for declaration of title and injunction in respect or the Suit land described at the plaint the Schedule-C. The case of the plaintiffs is that they inherited the suit land from their forefathers and they are in possessio...
Tag this Judgment!Miju Kena Vs. State of Arunachal Pradesh and anr.
Court: Guwahati
Decided on: Jun-26-2001
1. Heard Mr. C. Baruah, learned Sr. counsel assisted by Mr. L. Sera, learned counsel appearing on behalf of the petitioner and also heard Mr. P.K. Barman, learned Govt. Counsel, A.P. 2. The short point involved in this writ petition relates to non-publication of result of an interview by way of select list by the Department of Economics & Statistics on the plea that the relevant existing Rules for recruitment to the post in question is required to be amended and after such amendment only, the matter of selection would be referred to the Arunachal Pradesh Public Service Commission (for short the 'Commission'). 3. The grievance of the writ petitioner is that in pursuance of an advertisement dated 16.11.1999 issued by the Secretary (Economics & Statistics) Govt. of Arunachal Pradesh inviting applications for filling up of one post of Reference Officer (Group 'B' non-gazetted) the petitioner having possessed requisite qualification and satisfied all the requirement mentioned in t...
Tag this Judgment!Sanjib Baruah and ors. Vs. State of Assam and anr.
Court: Guwahati
Decided on: Jun-26-2001
1. All the eight writ petitions having raised common questions of lawand fact, they are taken up for consideration together and are being disposed of by this common judgment and order. 2. WP(C) Nos. 152/2001, 160/2001, 323/2001, 383/2001, 728/2001 and 2381/2001. The aforesaid writ petitions have been filed by persons aggrieved by an order dated 30.12.2000 appointing 92 persons as Sub Inspectors of Food and Civil Supplies on ad hoc basis. In the aforesaid order, it has been mentioned that the ad hoc appointments are purely temporary and in the nature of appointments under Regulation 3(f) of the Assam Public Service Commission (Limitation and Function) Regulation, 1951. The said appointments have been stated to have been made for a period of 3 (three) months or till the filling up of vacancies as per provisions of the Assam (Food and Civil Supplies) Service Rules, 1970 whichever is earlier. The writ petitioners pray for quashing of the aforesaid order of appointment dated 30.12.2000 ...
Tag this Judgment!Chandan Kr. Ghosh and ors. Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Jun-26-2001
1. These two cases involved common question of facts and law and, as such, these have been taken up together for hearing jointly and accordingly, these two cases are hereby disposed of finally on their own merit with the following common judgment and order: 2. Two writ petitioners in Civil Rule No. 291/92 and the writ petitioners 10 in number in Civil Rule No. 3 of 1993 made the same and similar prayer for a direction to the respondents/authority concerned for affording similar time scales of pay amongst the Class-IV employees of the Government and permanent labourers working under the respondent department. In other words, to forbear from granting two different scales of pay to Class IV employees and the permanent labourers by contending, inter alia, that these petitioners were initially engaged and employed as Daily Rated Workers (for short DRW) since a pretty long time i.e. since the year ranging from 1974, 1975, 1976 and 1977 respectively and they have been given their place of ...
Tag this Judgment!Asstt. Cit Vs. India Tyre House
Court: Guwahati
Decided on: Jun-25-2001
R.C. Sharma, A.M.This appeal by the revenue is filed against the order of Commissioner (Appeals), dated 16-11-1994, for the assessment year 1989-90.2. The facts of the case are that the original return of income was processed under section 143(1)(a) on 22-2-1990. Search and seizure operations under section 132 was conducted at the business premises of assessee-firm and at the residence of the partners on 27-11-1990. Notices under section 142(1)(b) and 143(2) were issued. The authorised representative of the assessee-firm submitted that the books of account are misplaced and hence same could not be produced. During the year the assessee undertook the retreading of tyres for army also. Seized materials pertaining to work done for the army, were verified with the bank statement, as there were no books of account. Total expenses debited to trading and profit & loss account comes to Rs. 18.03 lakhs, none of which could be verified as the books of account were not produced.3. During the...
Tag this Judgment!Dilip Kr. Hazarika and anr. Vs. NalIn Ch. Buragohain
Court: Guwahati
Decided on: Jun-22-2001
P.G. Agarwal, J.1. Heard Mr. S. Kataki, learned counsel for the petitioners and Mr. P.Kataki; learned counsel for the respondent. 2. The brief facts leading to the present revisions are that the respondent complainant Nalin Ch. Buragohain filed Complaint Case No. 2394C/96 against the petitioner accused persons alleging inter alia that the two accused person being the Managing Director and Editor of a weekly 'Raijar Prahari' published a news item on 18.9.1996 wherein certain false and frivolous acquisitions were made against the complainant who is a responsible Government servant serving as Executive Engineer and the said news item according to the complainant has defamed him as there is allegation of misappropriation of Government fund by him. Learned Chief Judicial Magistrate, Kamrup, Guwahati took cognizance of the offence and issued process under Section 500, IPC. The two petitioners accused appeared before the court and filed an application that the court at Guwahati had no jurisd...
Tag this Judgment!State of Assam Vs. Ayub HussaIn Mandal
Court: Guwahati
Decided on: Jun-22-2001
P.G. Agarwal, J. 1. Heard Shri J.R. Saikia, learned Public Prosecutor for the appellant and Sri N. Mahammad, learned counsel for the respondent accused. 2. This appeal under Section 378(1), CrPC is directed against the Judgment and order passed on 25.1.1995 by the Assistant sessions Judge. Dhubri in Sessions Case No. 86/92 whereby the respondent accused Ayub Hussain Mandal was acquitted of the charge under Section 376/511 I.P.C. The prosecution story of the case in brief is that Sarifa Khatoon, an young girl aged about 10 years, was serving as a maid servant in the house of the accused Ayub Hussain Mandal, and on the ill fated day, while the girl was returning home after completing her duties in the house, the accused accompanied her on the plea that he will escorte her to the house and on the way, dragged her to a near by paddy field and ravished her. The accused had gagged the mouth of the girl by putting handkerchief, but she somehow managed to remove the same and raised hue and ...
Tag this Judgment!State of Tripura and ors. Vs. Manabendra Das Chowdhury
Court: Guwahati
Decided on: Jun-22-2001
H.K.K. Singh, J. 1. This application has been filed by the respondents seeking review of the judgment and decree dated 5.5.1999 passed by this court inFirst Appeal No. 77 of 1998. By the aforesaid judgment, this court set aside arid reversed the decree dated 20.4.1998 passed by the learned Civil Judge, Senior Division, North Tripura dismissing the Title Suit No. 19 of 1997 and the aforesaid suit was decreed with costs. 2. The respondent herein as plaintiff filed a suit in the Court of Civil Judge (Senior Division), North Tripura, Dharmanagar for an amount of Rs. 3,99.982 with interest for the work executed by him in accordance with the terms and conditions of the agreement entered into between himself and the respondent for supply of timber. The petitioners herein as respondents contested the suit and after trial the learned trial court dismissed the suit. But on appeal the judgment of the learned trial court was reversed and the suit was decreed as mentioned above. 3. Mr. U.S. Saha,...
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