Guwahati Court April 2003 Judgments

Akshay Automobiles Vs. Union of India (Uoi) and ors.

Court: Guwahati

Reported in: AIR2003Gau162; (2004)2GLR187

1. This is an appeal under Order XLIII, Rule 1(u) of the CPC filed by the appellant, M/a. Akshay Automobiles, a firm which was plaintiff in connected Money Suit No. 17/85 before Asstt. District Judge, Jorhat. The suit was dismissed on contest with cost. Against the dismissal an appeal was filed before the District Judge who passed an order allowing the appeal and remanding the suit for fresh disposal.2. The case for appellant/plaintiff firm is that respondent No. 3 Asatt. Engineer electrical Sub-Division, C.P.W.D. Joirampur, Arunachal Pradesh, plaqed his vehicle ART-750 at the workshop of the appellant/plaintiff for replacement of parts and repairs vide order dated 7-5-85. The vehicle was received on 10-5-82 and the appellant/plaintiff completed the repairing works and replacement of parts and delivered the vehicle to respondent/defendant No. 3 along with Bill No. 30/ 82-83 dated 29-6-82 for Rs. 22,986,20 paise as repairing charges inclusive of cost of the spare parts etc, But in spite...

Parshuram Agarwalla Vs. Commissioner of Income Tax

Court: Guwahati

P.P. Naolekar, C.J. : 1. The appeal was admitted on the following question of law : 'Whether interest paid as income-tax and wealth-tax is not deductible in computing the income of an assessee in view of the provisions in Section 40(a)(ii)/(iia) r/w Section 2(43) of the IT Act, 1961?' 2. The above question of law arises in the following facts and circumstances that the assessee appellant has filed his return of income on 9th Dec., 1991, and the AO assessed the income of the assessee appellant under Section 143 of the IT Act, 1961. As the assessee could not deposit the amount of income-tax within the time fixed, he was charged with the interest of Rs. 18,984 over the non-payment of the income-tax. The assessee claimed exemption of Rs. 18,984 for the asst. yr. 1991-92 of the interest paid because of the non-payment of income-tax in due time as business expenditure. The assessing authority refused exemption to the appellant-assessee. Aggrieved by the said order, the assessee preferred an...

Aroti Das Vs. State of Assam and ors.

Court: Guwahati

Ranjan Gogoi, J. 1. The writ petitioner, who is the widow of one Late Gunindra Nath Das, has filed the instant writ application seeking intervention of this Court in the matter of payment of the pensionary dues and other retirement benefits of her deceased husband.2. The facts on which the writ petition has been structured may be briefly stated as hereunder : The husband of the petitioner was appointed as a temporary Mechanical Overseer in the Public Works Department of the Government of Assam in the year 1957. After rendering nearly two decades of service, the husband of the petitioner passed away while in service on 1.12.1978. At that point of time he was working as a Sub Engineer (Mech.) in the Baithlangso Division of the State P.W.D. It may be noticed at this stage that the deceased husband of the writ petitioner took over charge as Sub Engineer in the Baithalangso Division sumetime in the month of May, 1997 on transfer. After the death of the petitioner's husband, the writ petit...

Hari Ghosh Vs. Regional Manager, National Insurance Co. Ltd.

Court: Guwahati

S.K. Kar, J.1. In this case, the appellant has challenged the judgment and order dated 29.4.1999 passed in MAC Case No. 32/98 by the Member, MACT, Golaghat.2. Briefly stated, the appellant filed a case against the owner, driver and Insurer of Offending Vehicle (truck) No. AS-01/D-1428, alleging that on 16.5.1997 at about 2 p.m. at Rongamati National Highway 37, the offending vehicle (truck) dashed against and destroyed the shop house belonging to him and police registered a case as Dergaon P.S. Case No. 107/97, under Sections 279/338/427/304-A of IPC. The Claimant claimed a sum of Rs. 1,25,000 only and interest at the rate of 18% per annum from the date of accident.3. The case was contested by the present respondent-Opposites Party No. 3, the National Insurance Co. Ltd. The Opposite Party-respondent denied the allegations, but admitted insurance cover of the offending vehicle No. AS-01/D-1428 (truck). During trial, the Claimant examined himself on oath and he was cross-examined by the...

Union of India (Uoi) Vs. Golendra Moshahari and ors.

Court: Guwahati

P.P. Naolekar, C.J.1. Sailendra Moshahari met with an accident on 20.11.1989 when his motor cycle hit with the army vehicle and as a result of the injury sustained he succumbed to the injuries. Brother of Sailendra Moshahari has filed a claim petition before the Motor Accidents Claims Tribunal, Kamrup at Guwahati. After recording the evidence the Tribunal has recorded the finding that the accident took place on account of negligence and careless driving of the driver of the army vehicle; that at the relevant time the deceased was employed as clerk under the United Bank of India, Jowai Branch and was drawing salary of Rs. 1,508.92. The Tribunal further found that when the evidence was recorded before the Tribunal the salary of the deceased would have been Rs. 6,300.58 with usual increments and revision of pay. At the time of the death Sailendra Moshahari was aged about 23 years and was in the service of the bank for 4 months only. Taking the future prospects of the permanent employee t...

Shree Gopal Enterprises Vs. State of Assam

Court: Guwahati

Ranjan Gogoi, J. 1. Heard Dr. B. P. Todi, learned counsel for the petitioner and Mr. N. C. Phukan, leanred Government Advocate, Assam. 2. The controversy between the parties in the present writ application lies within a narrow compass. The petitioner, who is a registered dealer under the A.G.S.T. Act, 1993, claims that an amount of Rs. 7,64,888 was collected from the writ petitioner by the Respondents No. 3 and 4 by force and that realization of tax in such manner is plainly contrary to law. Consequently, relief has been claimed for return of the amount in question and other consequential reliefs. 3. The claims made in the writ petition have been resisted by the State authority by filing an affidavit. In para 5 thereof, it has been contended that the petitioner had defaulted in submission of monthly returns for the months of June and July, 2001 and the annual returns for the assessment years 1999-2000 and 2000-01. The allegations of forcible collection of money on account of tax h...

Akshay Automobiles Vs. Union of India (Uoi) and ors.

Court: Guwahati

Reported in: AIR2003Gau162,(2004)2GLR187

S.K. Kar, J.1. This is an appeal under Order XLIII, Rule 1(u) of the CPC filed by the appellant, M/a. Akshay Automobiles, a firm which was plaintiff in connected Money Suit No. 17/85 before Asstt. District Judge, Jorhat. The suit was dismissed on contest with cost. Against the dismissal an appeal was filed before the District Judge who passed an order allowing the appeal and remanding the suit for fresh disposal.2. The case for appellant/plaintiff firm is that respondent No. 3 Asatt. Engineer electrical Sub-Division, C.P.W.D. Joirampur, Arunachal Pradesh, plaqed his vehicle ART-750 at the workshop of the appellant/plaintiff for replacement of parts and repairs vide order dated 7-5-85. The vehicle was received on 10-5-82 and the appellant/plaintiff completed the repairing works and replacement of parts and delivered the vehicle to respondent/defendant No. 3 along with Bill No. 30/ 82-83 dated 29-6-82 for Rs. 22,986,20 paise as repairing charges inclusive of cost of the spare parts etc, ...

Nani Bhusan Roy Vs. State of Assam and ors.

Court: Guwahati

P.G. Agarwal, J. 1. Heard Mrs. N. Saikia, learned counsel for the petitioner, Mr. B.K. Sarma, learned Senior counsel assisted by Mr. Ahmed, learned counsel for Respondent No. 4, Kamaluddin Ahmed, and also heard Mr. Goswami, learned Government Advocate. 2. The main crux in this writ petition is regarding holding of the charge of the office of the Principal of Marjatkandi Public Higher Secondary School in the district of Karimgang. The post fell vacant in the year 1994 and for the last 9 years some stop-gap arrangement are being made. 3. The case of the petitioner Shri Nani Bhusan Roy is that he had joined the service on 17.7.1967 and being the senior most teacher serving the school, he should have been allowed to hold the post as In-charge Principal of the said School till the regular Principal is appointed. However, vide impugned. Notification dated 4th of March, 2000, Respondent No. 4 Kamaluddin Ahmed, Subject Teacher in the said School was allowed to hold the routine duty as In-Ch...

Jiten GohaIn Vs. State of Assam

Court: Guwahati

S.K. Kar, J. 1. This is a petition under Sections 397, 401 read with Section 482 of Cr.PC directed against the Order dated 21.11.2002 passed by the Additional Chief Judicial Magistrate, Morigaon, in connection with G.E. Misc Case No. 770 of 2002 (Mikirbheta P. S. Case No. 112 of 2001). 2. The petitioner, Sri Jiten Gohain stated that he made a prayer to release seized money of Rs. 50,000, which was seized from his possession by the police, but it was rejected by the learned Magistrate. The impugned order goes as follows : '21.11.2002 Seen prayer for zimma of Rs. 50,000 by the accused Jiten Gohain. Heard both sides. Perused case record and found the materials which has been used for the commission of the offence Under Section 420/109/489(B) of IPC. Hence prayer of the accused at this stage of investigation rejected.Sd/- Illigible Addl. C.J.M.Morigaon.' 3. The petitioner contends that he and his wife went to Kulahati Charali near Baribazar and was called upon by one Sukleswar Deuri...

Md. Nur Islam Vs. State of Assam

Court: Guwahati

P.G. Agarwal, J.1. This criminal appeal is directed against the judgment and order dated 9.9.1994 passed by the Sessions Judge, Morigaon in Sessions Case No. 10(M)92/Sessions Case No. 67(N-M)91 (GR 430/88) whereby the learned Sessions Judge convicted the accused appellant Nur Islam under Section 304 Part-I, IPC and sentenced him to Rigorous Imprisonment for eight years and to pay a fine of Rs. 500 in default further Rigorous Imprisonment for one month.2. The prosecution case in brief is that in the month of July/August, 1988, when flood occurred in Sakomako area under Jagiroad Police Station, a large number of villagers were taking shelter in the relief camp established on Sakomako hillock. On 1.8.1988 a quarrel took place between the deceased Abubakkar Siddique an the accused appellant Nur Islam over an oar. The prosecution case is that accused Nur Islam gave a dagger blow on the person of Abubakkar Siddique and at the relevant time he was accompanied by four other accused persons. A...