Guwahati Court June 2001 Judgments
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Indian Forest Service Association, Tripura Unit Vs. State of Tripura a ...
Court: Guwahati
Decided on: Jun-11-2001
1. Notice of motion was issued vide order dated 6.12.1999 and vide order dated 28.1.2000 it was ordered that attempt would be made to dispose of the petition at the admission stage and as such the matter is taken up for final disposal at admission stage. 2. By this? writ petition under Article 226 of the Constitution of India, Indian Forest Service Association, Tripura Unit represented by its General Secretary challenged the following impugned notifications issued by the State Government, first two pertaining to the use of red light in the vehicles of officials/dignitaries, third one pertaining to availability of accommodation in Tripura Bhavans and last one pertaining to allotment of Indian Airlines ticket on priority basis. The notifications are:- (i) No. 3235-3310/SP(T)/RSV-44/98 dated 11.3.1999 by which the Government identified the high dignitaries authorising the use of red light in their vehicles pursuant to Rule 108(iii) of 'the Central Motor Vehicles Rules, 1989' (hereinaf...
Babul Dey and ors. Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Jun-11-2001
B.B. Deb, J. 1. In the aforesaid five cases common questions arise for decision and the factual matrix of the aforesaid five cases are virtually identical and as such all the cases are taken together, being agreed by the learned counsel for the parties, for hearing and final disposal. 2. The petitioners of the aforesaid cases have been appointed on different dates to the post of Co-operative Auditor by the Registrar of Co-operative Societies in the Directorate of Co-operation, Government of Tripura. The pay scale of the Auditor under Co-operative Department has been revised time to time and by virtue of the Revision of Pay Rules, 1982, the pay scale of all the petitioners, holders of the posts of Auditor, had been revised to Rs. 550-1245. The dispute virtually arose due to commencement of Tripura State Civil Services (Revised Pay) Rules, 1988' (hereinafter referred as 'ROP, 1988'). The ROP, 1988 has been issued by the Govt. of Tripura in exercise of power under proviso to Article 30...
Roma Kanta Seal and ors. Vs. State of Assam
Court: Guwahati
Decided on: Jun-11-2001
P.G. Agarwal, J. 1. Heard the learned counsel for both sides. 2. This criminal revision is directed against the order dated 17.5.2001 passed by the Judicial Magistrate, 1st Class, Silchar in G.R. Case No. 1957/1996 whereby the application filed by the accused persons for quashing the proceeding as barred by limitation u/s 468, CrPC was rejected. 3. The case of the prosecution Is that in G.R. Case No. 1957/1996 u/s 498(A)/384/109/34, IPC, police made investigation and submitted charge sheet against the petitioner accused persons and thereafter on 18.9.1998 the learned Chief Judicial Magistrate made over the case to the Judicial Magistrate for disposal in accordance with law. While the case was pending before the trial Magistrate, the accused person on 17.5.2001 filed an application stating that the court had no power to take cognizance of the offence as it is barred by limitation as provided u/s 468(2)(C), CrPC. The learned Magistrate held that the case was made over to him on 18.9.199...
Roma Kanta Seal and ors. Vs. State of Assam
Court: Guwahati
Decided on: Jun-11-2001
P.G. Agarwal, J.1. Heard the learned counsel for both sides.2. This criminal revision is directed against the order dated 17.5.2001 passed by the Judicial Magistrate, 1st Class, Silchar in G.R. Case No. 1957/1996 whereby the application filed by the accused persons for quashing the proceeding as barred by limitation u/s 468, CrPC was rejected.3. The case of the prosecution Is that in G.R. Case No. 1957/1996 u/s 498(A)/384/109/34, IPC, police made investigation and submitted charge sheet against the petitioner accused persons and thereafter on 18.9.1998 the learned Chief Judicial Magistrate made over the case to the Judicial Magistrate for disposal in accordance with law. While the case was pending before the trial Magistrate, the accused person on 17.5.2001 filed an application stating that the court had no power to take cognizance of the offence as it is barred by limitation as provided u/s 468(2)(C), CrPC. The learned Magistrate held that the case was made over to him on 18.9.1998 an...
ito Vs. Deep Baruah
Court: Guwahati
Decided on: Jun-06-2001
By The BenchThe present appeals are filed by the revenue against the order of the Commissioner (Appeals), dated 17-11-1994, directing the assessing officer to allow deduction of 40 per cent of the incentive bonus received by the assessee, a Development Officer of LIC. The cross- objections are filed by the assessee supporting the order of the Commissioner (Appeals) for the aforesaid assessment years.2. While processing the return under section 143(1)(a) of the Act the assessing officer disallowed the deduction of 40 per cent of incentive bonus. The Commissioner (Appeals) observed that the Tribunal, Gauhati Bench, had been consistently allowing 40 per cent deduction as incentive bonus. Therefore, following the order of the Tribunal in the case of ITO v. Shri Anil Kumar Hazarika passed in ITA No. 887 (Gau) of 1990, dated 25-10-1994, the Commissioner (Appeals) allowed the assessees claim. Moreover in respect of the earlier year also the Tribunal has already decided in favour of the asses...
Dr. Prasanna Kumar Agarwal Vs. State Bank of India and ors.
Court: Guwahati
Decided on: Jun-01-2001
N.S. Singh, J. 1. 1. In this writ petition the writ petitioner, Dr. Prasanna Kumar Agarwal questioned the validity of the impugned suspension order dated 17.11.1989 being VIG/No. 629/89 issued by the General Manager (Operations) of the respondents/Bank as in Annexure 3 to the petitioner ; the related order dated 26.4.2000 issued by the Deputy General Manager (Disciplinary authority) as in Annexure 9 to the petition, initiating disciplinary proceeding against the petitioner and also another office latter/order dated 19.8.2000 as in Annexure II to the writ petition issued by the Deputy General Manager (disciplinary authority) of the respondents/Bank, informing the petitioner that his suspension will continue, by contending inter alia, that after serving more than six years as Medical Officer under the respondents/Bank, the petitioner has been placed under suspension with immediate effect in terms of Rule 50A(i) of the State Bank of India (Supervising Staff) Service Rules as the Bank a...
income Tax Officer Vs. Satyanarayan Pareek
Court: Guwahati
Decided on: Jun-01-2001
R.C. Sharma, A.M.The present appeal is filed against the order of the Commissioner (Appeals) dated 7-7-1994, for the assessment year 1993-94, deleting addition of Rs. 95,299 on account of suppression of own milling and addition of Rs. 70,000 being estimated capital for earning such milling.2. The facts of the case are that the assessee is a rice miller. During the course of assessment under section 143(3) the assessing officer observed that there is no consistency between monthly consumption of electrical energy and milling done in terms of quintals and it resulted in suppression in the milling shown by the assessee. The assessing officer formed an opinion that there was wide variation in the units consumed per quintal of paddy milled from month to month indicate that quantity of milling shown in the books of accounts month-wise, does not reflect the true state of affairs of the assessees business. The assessing officer, therefore, invoked the provision of section 145 of the Income Ta...
B and a Plantations and Industries Ltd. Vs. Commissioner of Income Tax
Court: Guwahati
Decided on: Jun-01-2001
A.H. Saikia, J. 1. The following question of law, under reference has been referred to the High Court at the instance of the Income Tax AppellateTribunal. ' 1. Whether under the facts and in the circumstances of the case, the Tribunal was justified in law in restoring the order of the Assessing Officer in respect of disallowance made under Section 40A(5) of the Income-tax Act, 1961, on estimated basis ? (2) Whether under the facts and in the circumstances of the case, the Tribunal was justified in law in coming to the conclusion that the expenditure incurred on account of repairs to plaint and machinery of Rs. 3,18,214 was for enduring benefit and restoring the order of Assessing Officer in disallowing the said amount on the basis of such conclusion ? 2. In referring the above mentioned questions of law the Tribunal has also drawn a statement of facts of the case. The statement offacts as referred by the Tribunal are as follows :- 'The facts of the case in respect of question No. 1 ar...
B and a Plantations and Industries Ltd. Vs. Commissioner of Income Tax
Court: Guwahati
Decided on: Jun-01-2001
A.H. Saikia, J.1. The following question of law, under reference has been referred to the High Court at the instance of the Income Tax AppellateTribunal.' 1. Whether under the facts and in the circumstances of the case, the Tribunal was justified in law in restoring the order of the Assessing Officer in respect of disallowance made under Section 40A(5) of the Income-tax Act, 1961, on estimated basis ? (2) Whether under the facts and in the circumstances of the case, the Tribunal was justified in law in coming to the conclusion that the expenditure incurred on account of repairs to plaint and machinery of Rs. 3,18,214 was for enduring benefit and restoring the order of Assessing Officer in disallowing the said amount on the basis of such conclusion ?2. In referring the above mentioned questions of law the Tribunal has also drawn a statement of facts of the case. The statement offacts as referred by the Tribunal are as follows :-'The facts of the case in respect of question No. 1 are tha...
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