Guwahati Court January 2003 Judgments

Musst. Fatema Begum and anr. Vs. Union of India (Uoi) and ors.

Court: Guwahati

B. Biswas, J. 1. This petition has been filed to vindicate the death of petitioners' husband Kadir All, allegedly killed in Army custody and for appropriate directions for investigation by the CBI including direction for payment of compensation. 2. Petitioners case is that their husband Kadir Ali and another Md. Maflzuddin were forcefully taken away on 22.8.2000 by the personnel of 15 Dogra Regiment of Indian Army from their residence. Md. Mafizuddin was released on the way in an unconscious state. Their husband Kadir Ali was shot dead and his body was found by the road side, 40 Kms away from his house. It is further alleged that the Army personnel while taking away the above two persons identified themselves as members of 15 Dogra Regiment stationed at Dhekiajuli, They also disclosed that the deceased would be released on the next morning after interrogation. The family members immediately contacted the Officer-in-Charge of Missamari Police Station, and the Officer-in-Charge of the...

State of Mizoram and anr. Vs. Vatech Escher Wiss Flovel Ltd.

Court: Guwahati

Amitava Roy, J. 1. The State of Mizoram being aggrieved by the judgment and order dated 16.5.2002 passed in WP(C) No. 94/2001(AB) corresponding to WP(C) No 7239/2001 (Ghy) directing the official respondents therein to open and consider the financial bid submitted by the respondent-writ petitioner in connection with execution of the Hydro-Electrical Project involved in the proceedings, is in appeal;2. We have heard, Mr. P. Pathak, learned Advocate General, Mizoram, for the appellants and Mr. S. Chakravorty, learned counsel for the respondent-writ petitioner.3. Sans the details, the relevant facts need attention. In April, 2001, the State of Mizoram published a Notice Inviting Tenders No. 6/54/ 2001-CEPC/1 (for short 'NIT') for design, manufacture, testing works, etc., of Maicham- II (2 x 1.5 MW) Small Hydro-Electric Project in the State. The intending bidders in terms of the NIT, were required to submit tenders in two separate sealed, covers (cover I to contain 'techno commercial bid'...

Bongaigaon Refinery and Petrochemicals Ltd. Vs. Commissioner of Taxes ...

Court: Guwahati

1. The question to be answered in this petition is whether the amount received from the Oil Pool Account maintained and administered by the Oil Coordination Committee is exigible to sales tax as per provisions of the Assam General Sales Tax Act, 1993. 2. The petitioner is a Government of India Undertaking under the administrative control of the Ministry of Petroleum and Natural Gas. It is engaged in refining the crude oil and its ancillary produces from simple petroleum fuel to sophisticated petroleum products. The petitioner is a registered dealer under the Assam (Sales of Petroleum and Petroleum Products including motor Spirits and Lubricants) Taxation Act, 1955 and Central Sales Tax Act, 1956. The petitioner Company has been served with the impugned notices dated 21.6.1994 and 22.6.1994 issued by the Senior Superintendent of Taxes Baongaigaon directing them to show cause as to why the amount of Rs. 39,88,32,905 received during the Financial Year 1985-86 from the Oil Pool Account s...

Bongaigaon Refinery and Petrochemicals Ltd. Vs. Commissioner of Taxes ...

Court: Guwahati

Reported in: (2003)1GLR524

1. The question to be answered in this petition is whether the amount received from the Oil Pool Account maintained and administered by the Oil Coordination Committee is exigible to sales tax as per provisions of the Assam General Sales Tax Act, 1993.2. The petitioner is a Government of India Undertaking under the administrative control of the Ministry of Petroleum and Natural Gas. It is engaged in refining the crude oil and its ancillary produces from simple petroleum fuel to sophisticated petroleum products. The petitioner is a registered dealer under the Assam (Sales of Petroleum and Petroleum Products including motor Spirits and Lubricants) Taxation Act, 1955 and Central Sales Tax Act, 1956. The petitioner Company has been served with the impugned notices dated 21.6.1994 and 22.6.1994 issued by the Senior Superintendent of Taxes Baongaigaon directing them to show cause as to why the amount of Rs. 39,88,32,905 received during the Financial Year 1985-86 from the Oil Pool Account shal...

Dr. Suparna Lala Vs. State of Assam and ors.

Court: Guwahati

Ranjan Gogoi, J. 1. The petitioner, a qualified Medical Graduate, had sought admission to the Post Graduate M. D. Course in Obst and Gynaecology in the Medical Colleges of the State of Assam for the Session 1998-99. According to the writ petitioner, though she was better placed in merit than the respondent No. 4, the authorities had granted admission to the respondent No. 4 by passing the superior claim of the writ petitioner. Hence, the present writ application has been filed for appropriate interference and for further directions from this Court.2. The facts, in brief, may be recited at the outset.Admission to the different Post Graduate courses in the Medical Colleges of the State are regulated by the provision of Assam Medical College (Regulation of admission to the Post Graduate Course) Rules, 2000, Under the aforesaid Rules, a competitive examination, called the Entrance Examination, is to be held on the basis of which candidates are placed in order of merit. Thereafter, intervi...

Maya Ghosh and ors. Vs. State of Assam and ors.

Court: Guwahati

Ranjan Gogoi, J. 1. Heard Mr. N. Dhar, learned counsel for the petitioners, Mr. B, Choudhury, learned Govt. Advocate, Assam and Mrs. G. Singh, leaned Central Govt. Standing Counsel. 2. An area of land measuring 3 1/2 Justies covered by permanently settled estate (Taluk) No. 14884/195 Khoas Baux and permanently settled estate (Taluk) No. 14885/196 Nasir Hanif along with lands were requisitioned something in the year 1964 for use by the B.S.F. authorities. The total area of land so requisitioned appears to be approximately 22 bighas belonging to the different land owners of which the petitioners are the owners of land to the extent of 3 1/2 Justies as described above. Though possession of the land was handed over to the B.S.F. authority something in the year 1965 and such possession had continued unabated till date, the petitioner who had not been paid any compensation or rent in respect of her land, has instituted the present proceedings praying for appropriate ordersfrom this Court...

Tara Chand Nahata Vs. Superintendent of Taxes and ors.

Court: Guwahati

Ranjan Gogoi, J. 1. The validity of a best judgment assessment made by an order date 10.11.1993 by the Jurisdictional Superintendent of Taxes is the subject matter of challenge in this writ proceeding. The penalty imposed by the aforesaid order dated 10.11.1993 is also an incidental challenge in the present proceedings. 2. The Assam General Sales Tax Act, 1993 (hereinafter referred to as Act of 1993) consolidated the law regarding levy of tax on sales and purchase of goods in the State of Assam. The said statutory enactment came into force with effect from 1.7.1993. The petitioner who used to carry on the business of the sale of lottery tickets, an item which was not taxable prior to coming into force of the Act, received a notice dated 2.8.1993 from the Superintendent of Taxes, Guwahati Unit-C informing the petitioner that it had sold lottery ticket of the value of Rs. 51,15,485.00 for the period from 1.7.1993 to 31.7.1993 attracting tax at the rate of 10%. Consequently, the writ pet...

Saroj Bhattacharyya Vs. Union of India (Uoi) and ors.

Court: Guwahati

Ranjan Gogoi, J 1. The appellant, at the relevant point of time, was working as a Havildar in the Railway Protection Force. On 16.1.1992, the appellant was granted sick leave for a week until 23.1.1992. As the appellant did not report for duty after the expiry of the leave granted to him, the name of the appellant was removed from the sick list. On 23.1.1992 itself the appellant submitted a medical certificate from a private medical practitioner with regard to his illness. Thereafter by orders dated 6.3.1992 and 23.4.1992, the appellant was asked to report to the Railway Doctor. The appellant, however, did not carry out the aforesaid orders of the authority and continued to remain unauthorisedly absent from duty with effect from 23.01.1992. Accordingly, a chargesheet dated 13/14.07.1992 was issued levelling the following charge against the appellant : 'Gross neglect of duty and violation or orders is that Sri S.K. Bhattacharjee, Hav/Fire/GHY has been remaining absent from duty at hi...

The Registrar, Gauhati High Court Vs. Superintendent of Police and anr ...

Court: Guwahati

B.B. Deb, J.1. This suo motu Criminal Misc. case has been initiated on the basis of a news item published in local daily, namely, the 'Bibek' in its issue dated 1st December, 2002. The news item depicted a heart shocking news describing the precarious condition of a woman folk in a sexual assault case. The victim woman has allegedly been raped by two miscreants on 7th January, 2002. Being afraid of she left her native village and subsequently filed a complaint petition before the learned Chief Judicial Magistrate, West Tripura, Agartala and the learned Chief Judicial Magistrate vide order dated 24.1.2002 instead of taking cognizance, transmitted the ejahar (complaint petition) to the Police Station concerned under Section 156(3) of the Code of Criminal Procedure for registering the same as FIR and for taking up investigation, but police neither registered the case nor took up investigation and as such the complainant lodged an application on 5.4.2002 to the Superintendent of Police, ...

Roy Engineering Co. Vs. State of Tripura and ors.

Court: Guwahati

B.B. Deb, J.1. In these writ petitions under Article 226 of the Constitution of India, the petitioner challenged the vires of retrospectivity of Section 3A of the Tripura Sales Tax Act (hereinafter referred to as 'the Act') and consequently challenged the impugned order dated November 9, 1993 passed in Appeal Case Nos. 90 and 91 of 1992 by the learned Tribunal constituted under the Act.2. The petitioner's case precisely could be narrated as follows :(C.R. No. 17 of 1994)The petitioner is a registered contractor under various statutory authorities including Oil and Natural Gas Corporation (ONGC). The Superintendent of Taxes passed an assessment order dated April 29, 1988, under Section 9(3) of the Act on best judgment assessment and determined the turnover at Rs. 8,10,146.88 and accordingly assessed the sales tax and imposed a penalty of Rs. 23,990.83 showing total tax payable at Rs. 71,972.50 for the assessment year 1393 B.S on the contract works done by the petitioner under responden...