Guwahati Court September 2002 Judgments
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Motilal Roy Vs. Jagadish Sharma and anr.
Court: Guwahati
Decided on: Sep-12-2002
J.N. Sarma, J. 1. This Criminal contempt shall stand closed in view of its factual position. This Contempt petition was filed before this court by an individual (a private person) on 4.3.1999 under Section 15 of the Contempt of Courts Act, 1871. The written permission of the Advocate General is necessary to file a Criminal Contempt by a private individual, in this case the written consent of the Advocate General was obtained only on 15.3.1999, i.e., after filing of the Contempt case.2. This matter is no longer res integra in view of the decision of the Apex Court reported in (2001) 8 SCC 82 (State of Kerala v. M.S. Mini and Ors.) where the Supreme Court pointed out that requirement of obtaining prior consent in writing of Advocate General for making motion by any person other than Advocate General is mandatory. So, failure to obtain prior consent would render the motion non-maintainable. Obtaining consent subsequently would not cure the initial defect. The Supreme court in paragraph ...
Commissioner of Income Tax Vs. Anil Kumar Hazarika
Court: Guwahati
Decided on: Sep-12-2002
J.N. SARMA, J. 1. Following are the two questions referred : '(i) Whether on the facts and in the circumstances of the case, the Tribunal has not erred in law in allowing 40% deduction from the incentive bonus granted by the employer when the incentive bonus is assessable under the head 'Salaries' ? (ii) Whether on the proper construction of Section 16 of the Income Tax Act, further deduction @ 40% from the incentive bonus is allowable in addition to specific deduction allowable under that section ?' 2. Heard Mr. G.K. Joshi, Learned Advocate for the revenue, none appears for the assessee. 3. Earlier a Division Bench of this Court in a case reported in : (1995)1GLR308 (CIT, Shillong v. Ram Krishna Banik) held that these are basically question of facts and not question of law. Following this judgment in the case in hand it was held that it is question of tact. As against this judgment, the revenue went up to the Apex Court and filed SLP and in the judgment of that SLP which is report...
Newsprint Trading Corporation and anr. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-11-2002
P.G. Agarwal, J.1. Heard Mr. G.K. Joshi, learned Senior Advocate assisted by Mr. R.K. Joshi, learned counsel for the petitioner, and Mr. H.K. Mahanta, learned Government Advocate for the respondent-State.2. The case of the writ petitioner is that they are the indentors and importers of newsprint reels rendering their services to the leading newspapers of the country by importing newsprint reels from foreign countries on their behalf. Under the relevant rules, the newsprint reels are to be delivered to concerned newspapers and the indentors being importers of newsprint reels, registration is a must for import of newsprint reels. The petitioner being an agent makes the import on behalf of the registered newspapers and the imported newsprint reels are thereafter delivered to the newspapers on payment. Accordingly the petitioner imported the newsprint reels for and on behalf of the Assam Tribune, Guwahati, Assam, and the newsprints were brought from Russia and 228 newsprint reels were st...
Niharendu Patra Vs. State of Manipur and anr.
Court: Guwahati
Decided on: Sep-11-2002
1. Heard Mr. J Roy, learned counsel for the appellant /petition and the learned Government Advocate for the respondents.2. The appellant-petitioner was appointed as Plant Manager of Rundung Cement Factory by order dated 28.9.1991 after undertaking selection process by the duly constituted selection committee. The terms of the appointment state that he was appointed on consolidated salary of Rs. 6,500 per month ; that he shall be on probation for a period of two years ; that the shall be a full time employee of the Company and shall not take up any other assignment of any nature without prior permission from the Company. The appellant-petitioner same time in the year 1993 sustained injury and thereafter he was under treatment. By order dated 19.10.1995 (Annexure A/30) the petitioner's services have been terminated in pursuance of the resolution No. 5 of 27th Meeting of the Board of Directors of Manipur Cements Limited held on 15.9.1995 in exercise of power conferred on the Managing Di...
Union of India (Uoi) and ors. Vs. Hari Ram
Court: Guwahati
Decided on: Sep-11-2002
A.H. Saikia, J. 1. The Assistant Commandant/Judicial Magistrate 1st Class of 87 Bn. Central Reserve Force Police (hereinafter referred to as 'the CRPF') by this order dated 17.2.1988 in Case No. 1/88 convicted the respondent under Sections 10(m) and 10(n) of the Central Reserve Police Force Act, 1949 (hereinafter referred to as 'the Act') and sentenced him under Section 10(m) till rising of the Court and under Section 10(n) to undergo Simple Imprisonment for 90 days.2. Being aggrieved by the said conviction, the respondent preferred an appeal under Section 374 of the Code of Criminal Procedure (Cr.PC) before the learned Addl. District Magistrate (J) Aizawl District, Aizawl being Criminal Appeal No. 19/95 who after hearing the learned counsel for the appellant and recording the absence of present appellant/Union of India (Respondent in the said appeal) despite notice, by his impugned order dated 25.10.1995 set aside and quashed the conviction so awarded by the Asstt. Commandant/Judicia...
Jaboolal Choudhury Vs. State of Arunachal Pradesh and ors.
Court: Guwahati
Decided on: Sep-11-2002
I.A. Ansari, J. 1. By this common judgment and order, I propose to dispose of WP(C) Nos. 1038 (AP) 2001, 1066 (AP) 2001, 174 (AP) 2000, 54 (AP) 2000, 52 (AP) 2000, 180 (AP) 2000, 63 (AP) 2000, 181 (AP) 2000, 125 (AP) 2001, 877 (AP) 2001, 868 (AP) 2001, 2213 (AP) 2000, 06 (AP) 2002, 367 (AP) 2002, 569 (AP) 2001, 205(AP) 2001 and 75 (AP) 2002.2. An employer may find it difficult to carry on financial burden of an employee, but to got rid of the employee concerned, recourse to appropriate provisions of law is essential ; otherwise, the action may become arbitrary and untenable in law. An employer's objective in removing the employee may be desirable, but the recourse taken by it to a particular provision of law may, for this purpose, not be applicable and it is really for the employer to choose the ways and means, permissible in law, to get rid of the financial burden, which it has to bear in order to maintain its work force. The present one is one of those few cases, where the object o...
State Bank of India Vs. Maa Sarada Oil Mills and ors.
Court: Guwahati
Decided on: Sep-10-2002
B.B. Deb, J. 1. Heard Mr. S. Deb, learned senior counsel being assisted by Mr. S. N. Banerjee, learned counsel for the petitioner and Mr. B, Choudhury, learned counsel for the respondents. 2. This Civil Revision Petition under Section 115 of the Code of Civil Procedure has been filed by the decree-holder, petitioner herein, being aggrieved by the judgement/order dated 25.4.1997, passed by the learned Executing Court (Civil Judge, Senior Division, Court No. 1), West Tripura, Agartala in Case No. EX(T) 8 of 1990. 3. The decree-holder filed a Title Suit bearing No. 60 (Mort) of 1988 for realisation of the loan amount granted arid paid to the judgement-debtor, respondents herein, taking security from the guarantor. It was a suit for recovery of money secured by mortgage deed which is commonly called as 'Mortgage Suit'. Fortunately, the suit was concluded on admission and the learned trial court passed the judgement/order on 18.8.1988. The operative position of the judgment/order is re-pro...
Purbanchal Development Corporation Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Sep-10-2002
B.B. Deb, J. 1. Since the facts in controversy and reliefs sought for in the aforesaid three cases are admittedly identical in nature and where the parties are also same, it is proposed to disposed of all the aforesaid three cases by this common judgement. However, for better appreciation, factual aspects of the aforesaid three cases are briefly narrated as under :~I. CIVIL RULE No. 123 OF 1994 The petitioner being a registered dealer under the Tripura Sales Tax Act, 1976, submitted the quarterly returns for the assessment year 1983-84 in due time being accompanied by the treasury challan showing the payment of sales tax on the turnover shown by him in his return, but the assessing authority, respondent No. 4, made the assessment only on 30.5.1987 and that was also a 'best judgement assessment' passed by him. The petitioner furnished return showing the turn-over of Rs. 1,39,232'50P. being accompanied by treasury challan showing the payment of tax on the said turnover, but the assessi...
Arjun Tanti Vs. State of Assam
Court: Guwahati
Decided on: Sep-06-2002
B. Lamare, J. 1. Heard Mr. P K Barman, amicus curiae for the accused/appellant and Mr. P. Bora, learned public Prosecutor for the State.2. The prosecution case in brief is that on 13.12.1993 an FIR was lodged at Biswanath Charali Police Station to the effect that on the night of 12-12-1993 at about 9 P.M. one Babulal Tanti was inside his house and at that time his son Arjun Tanti, accused/appellant herein inflicted severe injuries on him with an axe.3. The case was originally registered under Section 326 IPC being the case No. 204/93 at Biswanath Chariali Police Station. Subsequently the injured Babulal Tanti succumbed to the injuries and Section 326 IPC was added to the case. A charge sheet was submitted and the case was committed to the court of Sessions for trial. On completion of the trial, statement of accused/appellant under Section 313 Cr.P.C. was recorded and the learned Additional Sessions Judge, Sonitpur by the impugned judgment dated 30.1.1997 in Sessions Case No. 23(S)96...
Bijan Bihari Bhattacharjee Vs. United Bank of India and ors.
Court: Guwahati
Decided on: Sep-05-2002
P.K. Sarkar, J. 1. The present appeal is directed against the judgment and order dated 6.5.1997 passed by the learned Single Judge in Civ. Rule 82/ 90. 2. The petitioner-appellant was an ex-service man and was engaged as a house guard in the United Bank of India at Dharmanagar. While serving as House guard it is alleged that the petitioner-appellant had forged three withdrawal form at different dates and had withdrawn an amount of Rs. 1000 against each forged withdrawal form. The Bank authority filed two criminal case against the petitioner-appellant-one is a compliant case and other is a case filed before the police. The complaints were made some time in the year 1978. It-is submitted by Mr. Biswas, learned Counsel for the petitioner-appellant that in one case, the petitioner-appellant wasacquitted in the year 1987 and after acquittal, disciplinary proceedings were drawn up against the petitioner-appellant. Mr. Biswas further submits that Bank authority has committed illegality by f...
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