Guwahati Court February 2003 Judgments
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State of Assam and ors. Vs. Dilip Kumar Das and anr.
Court: Guwahati
Decided on: Feb-07-2003
P.P. Naolekar, C.J.1. Heard Mr. J. Roy, learned counsel appearing for the appellants and Mr. K.N. Choudhury, learned senior counsel appearing for the respondent/writ petitioner.2. The respondent/writ petitioner filed a writ petition registered as WP(C) No. 8323/2002 wherein he has challenged the order of his transfer from PCC Sub-Division (PWD) to Guwahati Building Sub-Division issued on 18.12.2002. The effect of the transfer order has been stayed by an interim order passed by the learned Single Judge on 20.12.2002. The interim order passed by the learned Single Judge staying the transfer order of the respondent/writ petitioner was challenged by the Government by filing an application for vacating the same and by order dated 28.1.2003 the order of stay was confirmed. That is how the Government is before us on appeal.3. At the time of hearing of the appeal against the order dated 28.2.2003 we have made it clear to the counsel appearing for the respective parties that we shall dispose o...
AllaudIn Vs. State of Assam
Court: Guwahati
Decided on: Feb-05-2003
I.A. Ansari, J. 1. 1. This revision is directed against the judgment and order, dated 14.12.1992, passed by the learned Sessions Judge, Barpeta, in Criminal Appeal No. 4(B-2)/1992, upholding the judgment and order, dated 1.3.1992, passed by the learned Assistant Sessions Judge, Barpeta, in Sessions Case No. 74(B)/1990, convicting the accused/petitioner under Section 376 IPC and sentencing him to undergo Rigorous Imprisonment for one year and also to pay a fine of Rs. 1000 and in default, to suffer further Rigorous Imprisonment for 3 months. 2. The case against the accused/petitioner, as unfolded in the trial, may, in brief, be stated as follows : On 23.9.1989 at about 9.00 p.m., when the complainant, Ali Akbar, was away from his house, the accused/petitioner, namely, Allauddin, with his three brothers, namely, Jallaluddin, Antu Mia and Rahamat Ali entered into the house of the complainant and forcibly took away complainant's daughter, Sakurjan Nessa, despite resistance offered by her ...
Cit Vs. Troilakya Chandra Bora
Court: Guwahati
Decided on: Feb-05-2003
P.P. Naolekar, C.J. For the assessment year 1981-82 the assessee Troilakya Chandra Bora, has submitted his return. The Income Tax Officer has found that the assessee constructed a house property, the value of which was determined by the Valuation Officer of the department at Rs. 5,92,803. Construction of the said property was started on 252-1980 and completed on 31-3-1981, While ascertaining the source of investment during the course of assessment proceeding it came to the light that the assessee was an employee of M/s Eastern Tea Brokers (P) Ltd., Guwahati, and has managed to embezzle cash of the said Company. The Income Tax Officer assessed the embezzled amount to Rs. 3,53,220 as income of the assessee and that amount was subjected to tax. The assessee preferred appeal before the Commissioner (Appeals), Guwahati. The Appellate Authority held that the embezzled amount cannot be treated as taxable income in view of section 2(24) of the Income Tax Act, 1961 and has placed reliance on t...
Assam Roller Flour Mills Association Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-05-2003
P.P. Naolekar, C.J. 1. The appellant Assam Roller Flour Mills Association, a society registered under the Societies Registration Act, 1860 and other Flour Mills in the State of Assam twenty five in number are represented by the appellant No. 1. The Members of the appellant Association are engaged in the business of converting what into different products in their floor mills. The appellants have challenged the circular issued by the Under Secretary to the Government of India, Ministry of Food dated 30.3.1993, Circular dated 13.1.1994 issued by the Joint Manager (Sales), Food Corporation of India, Circular dated 5.2.1994 issued by the Assistant Manager, Food Corporation of India, Regional Office, Assam Region, Guwahati and the W.T. Message dated 11.3.1994 issued by the Commissioner and Secretary to the Government of Assam, Food and Civil Supplies Department fixing purchase price of wheat from the retrospective date by filing the writ petition.2. Facts, on the basis of which the writ pe...
Commissioner of Income-tax Vs. Troilakya Chandra Bora
Court: Guwahati
Decided on: Feb-05-2003
P.P. Naolekar, C.J. 1. For the assessment year 1981-82, the assessee-Troilakya Chandra Bora, has submitted his return. The Income-tax Officer has found that the assessee constructed a house property, the value of which was determined by the Valuation Officer of the Department at Rs. 5,92,803. The construction of the said property was started on February 25, 1980, and completed on March 31, 1981. While ascertaining the source of investment during the course of assessment proceeding it came to the light that the assessee was an employee of Eastern Tea Brokers Pvt. Ltd., Guwahati, and has managed to embezzle cash of the said company. The Income-tax Officer assessed the embezzled amount of Rs. 3,53,220 as income of the assessee and that amount was subjected to tax. The assessee preferred appeal before the Commissioner of Income-tax (Appeals), Guwahati. The appellate authority held that the embezzled amount cannot be treated as taxable income in view of Section 2(24) of the Income-tax Ac...
Amulaya Saha and ors. Vs. Naresh Roy and ors.
Court: Guwahati
Decided on: Feb-05-2003
I.A. Ansari, J. 1. This First Appeal has been resisted at its very threshold by raising, undoubtedly, a very interesting question of law at the very stage of its admission. 2. This appeal has arisen out of the Judgment and Decree, dated 11.10.2002, passed by the learned Civil Judge (Senior Division), Barpeta in Title Suit No. 8/99. 3. The material facts and various stages, which have led to this appeal, may, in a nutshell, be stated as follows :- (i) The appellants instituted, as plaintiffs, Title Suit No. 8/99 aforementioned seeking declaration of their rights, title and confirmation of possession over the suit land, the case of the plaintiffs being, briefly stated, thus : The plaintiffs have been in possession of the suit premises as tenant and had been paying rents in accordance with the agreement of tenancy. In course of time, some disputes arose between the heirs of deceased 'and lord, namely, Birendra Kr. Roy as regards the ownership of the suit premises and as they declined to...
On the Death of Md. Abdul Matlib His L/R Must Rupjan Bibi and ors. Vs. ...
Court: Guwahati
Decided on: Feb-05-2003
P.P. Naolekar, C.J. 1. The plaintiff appellant filed a suit (TS No. 32/90) claiming the relief of declaration that the order of Deputy Commissioner, Nagaon dated 7.5.1976 acquiring the land is illegal not tenable and null and void ; for a decree for declaring right, title and interest in favour of the plaintiff and for a decree of khas possession evicting the defendants from the suit land. 2. The suit was filed on the allegations that the suit property 3 Kathas 8 Lechas of land covered by Dag No. 209 of P.P. No. (Old 105/41/8/85/ 104) New 191 of the Village - Dabaka Revenue Town, Mouza Jamunamukh in the district of Nagaon belongs ,to his father and after the death of his father he inherited that property. That the suit land was acquired by the Deputy Commissioner, Nagaon on 7.5.1976 under the Assam Land (Requisition and Acquisition) Act, .1964 (hereinafter shall be referred to as the 'Act of 1964'). The acquisition was made without showing any purpose and without following the prescri...
State of Arunachal Pradesh Vs. P.K. Issac
Court: Guwahati
Decided on: Feb-04-2003
P. P. Naplekar, CJ. 1. The petitioner was given two advance increments in his salary having passed the Accounts Training held in August 1974 and the pensionery benefits were calculated accordingly. Later on the benefit of two increments given to the petitioner was withdrawn and fresh calculation of pensionery benefits were made. Aggrieved by the said order of the Government the petitioner filed a writ petition (WP(C) 230 (AP)/2003) (CR 6063/96), The learned Single Judge found that the petitioner was entitled to the benefits of two advance increments he having passed the Accounts Training and the order of the Government withdrawing the benefits given to the petitioner was held to be illegal. Consequently the writ petition was allowed and the order of withdrawing the benefits given to the petitioner was quashed with a direction to the respondents to clear all retiral/pensionary benefits of the petitioner Including the benefit arising out of the said two advance increments within a peri...
Sunil Kumar Khetawat Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-04-2003
Amitava Roy, J. 1. The petitioner herein has assailed the maintainability of the proceeding being Certificate Case No 4559/96-97 pending before the Certificate Officer, Nagaon and, inter alia, the order dated 10.11.1998 passed therein. 2. I have heard Mr. K. Agarwal, learned counsel for the petitioner and Mr. S. Dutta, learned counsel for the respondent No 3. None appeared for the other respondents. 3. Filtering out the details, the facts in brief as can be gathered from the pleadings of the parties are that the petitioner is the proprietor of M/s Khetawat Rice and Atta Mills, a small scale Industrial Unit, registered with the Directorate of Industries, Government of Assam. The said firm holds a permanent Registration Certificate. The respondent Bank on 21.11.1997 submitted a requisition against the petitioner for realisation of a sum of Rs. 2,44,057.85 before the Certificate Officer, Nagaon, respondent No 2. It was alleged in the said requisition that the petitioner had applied f...
NabIn Ch. Bordoloi Vs. State of Assam and ors.
Court: Guwahati
Decided on: Feb-03-2003
P. P. Naolekar, C.J.1. As common question arises out of similar facts, these appeals are heard together and decided by a common judgment.2. The facts in brief are that the appellants, viz., Nabin Chandra Bordoloi and Suraj Ali Laskar (whose heirs are brought on record since he expired during the pendency of the proceeding) were appointed on 5.5.1984 under Regulation 3(f) of the Assam Public Service (Limitation of Function) Regulation, 1951 (for short the Regulation 1951) to the post of District Elementary Education Officers (DEEO) and they joined, duties on 22nd May, 1984. Later on the Government issued an order dated 20.12.1989 regularising their services with retrospective effect from 16.1.1987.3. On 13.7.1988 the Assam Public Service Commission has conducted a selection process for appointment on the post of DEEO Respondent Nos. 3 to 10 were selected and were appointed in the post by order dated 13.7.1988, whereas the appellants also participated in the same selection process but c...
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