Guwahati Court September 2002 Judgments
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Oil India Executive Employees' Association Vs. Union of India (UOi) an ...
Court: Guwahati
Decided on: Sep-05-2002
1. Heard Mr. B.P. Kataki, the learned senior counsel for the petitioners Association; Mr. B. Sarma, the learned Addl. CGSC for the respondent Nos. 1 and 2 and Mr. S.M. Sarma, the learned senior counsel for the respondent No. 3. 2. The petitioner Association has filed this petition under Article 226 of the Constitution of India for appropriate directions commanding the respondent authorities, particularly the Oil India Ltd. to implement the Oil India Employees' Pension Scheme in terms of the deeming exemption provision available in Para 39 of the Employees Pension Scheme, 1995 and further to take actions to grant pensionary benefits to the employees covered by the same scheme with immediate effect. 3. The respondent Nos. 1 and 2 have filed an affidavit wherein it is admitted that the Regional Provident Fund Commissioner has recommended the case of the writ petitioner for exemption as provided in para 39 of the Employees Pension Scheme, 1995. In the affidavit filed by the respondent No...
Vishwa Vimohan Jha Vs. State of Meghalaya and ors.
Court: Guwahati
Decided on: Sep-05-2002
1. The core question that arises for consideration in this appeal is as to whether the photo paper used in the printing of positive prints by the photographers in their work is a transfer of property in the goods In other words, when a photographer makes a positive print on a photo paper from a negative on the order of customer and hands over that photograph to the customer, any sale of photo paper is involved in the transaction on which sales tax is leviable under the Meghalaya Finance (Sales Tax) Act.2. The aforesaid question has arison in the following circumstances.3. Appellant-writ petitioner is a proprietor of a firm known as M/s Colour Calcutta, Kacheri Road, Shillong. He runs a colour photo lab and undertakes the job of developing photographs from the negatives belonging to the customers. In other words, he is running a photography shop. The appellant had obtained registration under the Central Sales Tax Act for importing material required in the business of photography from o...
Jintu Das Vs. State of Assam
Court: Guwahati
Decided on: Sep-04-2002
P.C. Phukan, J. 1. This is an appeal directed against the judgment and order dated 2.8.2000 passed by the learned Additional Sessions Judge, Dibrugarh convicting the accused-appellant under Section 376 IPC and sentencing him thereunder to 7 years' rigorous imprisonment and also to pay a fine of Rs. 2,000, in default, to further 6 months' rigorous imprisonment in Session Case No. 9 of 2000. 2. I have heard Mr. B. Baruah, learned counsel appearing for the accused-appellant and Mr. P. Bora, learned public Prosecutor, Assam. I have also considered the records of the case. 3. On 20.5.1998 the Prosecutrix Smt. Kalpana Das, PW 2, lodged an FIR to the effect that on 1.2.1998 at about 7 P.M. on the day of Saraswati Puja the accused Jintu Das asked her to accompany him to the embankment of the river Brahmputra telling that he had some urgent talk with her and had sexual intercourse with her promising to marry her. When she became pregnant, she disclosed the matter to her mother and lodged the ...
Prabhat Bora Vs. State of Assam
Court: Guwahati
Decided on: Sep-04-2002
1. This appeal has been filed by the accused Prabhat Bora against the judgment dated 24.7.2000 passed by the learned sessions Judge, Jorhat in Sessions Case No. 34(J-J)/93. By the impugned judgment, the learned Judge convicted the present appellant for life and the pay a fine of Rs. 500 in default, for further R.I. for one month. Hence this appeal.2. We have heard Mr. A. Thakur, learned counsel for the appellant and Mr. B. Bora, learned P.P. Assam.3. The prosecution story in brief is as follows :- At 7 P.M. on 27th January, 1991 the deceased Gangaram Das of Madhopur Gohain Gaon was coming along the road when Shri Duti Ram Bhora and Sri Prabhat Bora of the same village intercepted him and injured him by striking with an axe. They also injured the girl Smt. Debajani Das by hitting with the same axe when the came to the place of occurrence hearing the commotion. It is further stated that Gangaram Das was attacked when he was returning to his own house from the son-in-law's house Sri Hare...
Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)
Court: Guwahati
Decided on: Sep-04-2002
J.N. Sarma, J.1. These writ applications involve common questions of law and facts and as such they are taken up together for hearing and this common judgment covers all the writ applications.2. These writ applications have been filled basically with the following prayers:(i) for a declaration that there is no levy of any Central Excise duty on tea in unit containers of 20 Kgs. or more; alternatively a declaration that there is no levy of excise duty on bulk tea removed in unit containers of tea chests or the like containing more than 20 Kgs. of tea;(ii) for a declaration that the order/direction dated 13th October, 1998 is illegal, ultra vires and void;(iii) the impugned show cause notice of different dates issued in the month of November, 1998 being different annexures to different writ application [Annexure-H to WP(C) 3088/99] are illegal, ultra vires and void;(iv) for a declaration to withdraw the show cause notices issued by the authority.3. The order/letter dated 13th October, 1...
Jagat Dhar Sarma Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-03-2002
D. Biswas, J.1. The petitioner aged 65 years has filed this petition under Article 226 of the Constitution claiming compensation for death of his son, Kalyan Sarma, aged 29 years, working as Junior Engineer in the Assam Tourism Development Corporation. At about 7 p.m. on 24.10.1997, Kalyan went out for an evening stroll and was hit by a bullet fired by a policeman. Kalyan was taken to Gauhati Medical College Hospital where the authorities refused to admit him. Thereafter, he was rushed to Down Town Hospital. The petitioner and his wife on getting the information rushed to Down Town Hospital where they found Kalyan lying dead.2. The petitioner's case is that while Kalyan along with his friends was standing on the footpath on the western side of R.G. Baruah Road, Guwahati, a person came and told them that a policeman was chasing him to shot. The man was advised to take shelter in a nearby PCO. The policeman in uniform appeared and the people started running and the policeman fired a sho...
United India Insurance Co. Ltd. Vs. Jugal Chandra Talukdar and ors.
Court: Guwahati
Decided on: Sep-03-2002
D. Biswas, J. 1. This first appeal valued at Rs. 3,68,730 is directed against the Judgment and Decree dated 21.12.1993 passed by Shri B.K. Das. Learned District Judge, Kokrajhar in Money Suit No. 1/1991. The Learned District Judge by the impugned judgment decreed the suit for Rs. 3,66,710 with costs and with interest at the rate of 9% per annum to be computed from the date of institution of the suit till realisation. The suit was, however, dismissed against Respondent No. 1, i.e., the State of Assam. 2. The respondent-plaintiff's case was that he is the owner of the Tata Mini Bus No. AML 1718. The defendant No. 3, namely, the Senior Power Station Superintendent took the said vehicle on hire with effect from 23.3.1989 for patrol duty within the jurisdiction of Bongaigaon Thermal Power Station in view of the disturbed law and order situation. The vehicle was duly insured with the Defendant No. 4, namely. United Insurance Company, Madras having its Branch office at Bongaigaon. The said ...
Jagat Dhar Sharma Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-03-2002
D. Biswas, J. 1. The petitioner aged 65 years has filed this petition under Article 226 of the Constitution claiming compensation for death of his son Kalyan Sarrha aged 29 years, working as Junior Engineer in the Assam Tourism Development Corporation. At about 7 P.M. on 24.10.1997, Kalyan went out for an evening stroll and was hit by a bullet fired by a policeman. Kalyan was taken to Gauhati Medical College Hospital where the authorities refused to admit him. Thereafter, he was rushed to Down Town Hospital. The petitioner and his wife getting the information rushed to Down Town Hospital where they found Kalyan lying dead. 2. The petitioner's case is that while Kalyan along with his friends were standing on the footpath on the western side of R.G. Baruah Road, Guwahati, a person came and told them that a policeman was chasing him to shoot. The man was advised to take shelter in a nearby PCO. The policeman in uniform appeared and the people started running and the policeman fired a sh...
Bajrangpur Tea Company (P.) Ltd. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Sep-03-2002
Ranjan Gogoi, J. 1. In this batch of writ petitions, the writ petitioners seek to challenge the validity of the provisions of Rules 43(3), 43(6)(c) and 43(7)(j)(iii) of the Assam General Sales Tax Rules as brought in by the amendment to the Rules published by notification dated 11th September, 2000. The more specific challenge, insofar as the aforesaid Rules are concerned, is in respect of the requirement imposed by the said Rules on the concerned dealers to obtain a Despatch Note in Form-35 for transportation of goods outside the State of Assam from a place within the State and for production of the aforesaid Despatch Note in Form-35 at the checkgates. 2. For the purposes of the present case, it will be necessary to consider the lead arguments advanced on behalf of the petitioners by Dr. A.K. Saraf, learned Sr. counsel, though all the counsels appearing for the writ petitioners have been heard. Mr. K.N. Choudhury, learned Sr. counsel appearing on behalf of the respondents has also b...
Hindustan Paper Corporation Ltd. Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: Sep-02-2002
P.G. Agarwal, J. 1. This writ petition under Article 226 of the Constitution has been preferred by the Hindustan Paper Corporation Ltd., for short, the Corporation, whereby the order dated 23.12.1996 passed by the Deputy Commissioner of Taxes, Silchar Zone, Silchar has been challenged. 2. The facts, in brief, are that the Corporation procures bamboos from the various Districts of Assam and from the neighbouring States of Tripura and Mizoram for the purpose of manufacturing papers in the two units at Panchgram and Nagaon. The Corporation is registered under the Assam General Sales Tax Act and for the accounting year 1993-94 they submitted their returns and assessment was accordingly made by the Superintendent of Taxes, Hailkandi. Subsequently a notice was issued to the petitioner Corporation to show cause stating that in the assessment made earlier, there were some errors in the sense that freight was not included in the purchase price of bamboos which is in contravention of the pro...
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