Guwahati Court June 2003 Judgments

ilalaya Konger Vs. Assam Agricultural University and ors.

Court: Guwahati

Ranjan Gogoi, J. 1. The Writ petitioner, after securing her B.Sc. degree in Agriculture, took admission in the Assam. Agricultural University at Jorhat to pursue the Post Graduate Course. She had joined in the Department of Plant Breeding and Genetics (P.B.G.) in the session that commenced from 1st August, 2001.2. The Post Graduate course in the said University is a two years course divided into four semesters. The 1st year of the P.G. course is called the 5th year where the 2nd year of the course is described as the 6th year.3. The petitioner successfully completed that 1st semester of the 5th year of Post Graduate Studies and accordingly, registered her name in the 5th year, 2nd semester, which was due to commence with effect from 1.2.2002. According to the writ petitioner, the University had published, a list of the different courses available for a student to be registered and in the said list which particular course was available in which semester was mentioned. Further more, ac...

Nowrangroy Metals Pvt. Ltd. Vs. Joint Commissioner of Income-tax (Asse ...

Court: Guwahati

P.P. Naolekar, C.J. 1. In all these appeals a common question of law arises and they are heard together and decided by this common order. The question involved in these appeals is whether the building in question is a 'plant' and therefore the assessee is entitled to claim higher rate of depreciation. 2. The appellant-company is engaged in the business of manufacture and sale of atta and maida, etc, and for manufacture of the said items it has established a rolling flour mill, located at Athgaon, Guwahati. The factory building on which the rolling flour mill is attached is being claimed by the assessee as plant. The assessee originally filed a return claiming depreciation over the building as 'building', but later on the assessee has filed revised return on January 20, 1995, claiming depreciation of the building at the rate of 25 per cent. treating the building to be a plant. The Income-tax Officer has disallowed the claim of the assessee which resulted in filing of appeal before th...

Assistant Commissioner of Vs. Gauri Kanta Barkataky

Court: Income Tax Appellate Tribunal ITAT Guwahati

Reported in: (2004)88ITD61(Gau.)

1. The appeal by the Department in ITA No. 188 (Gau.) of 1993 has been filed against the order dated 29-10-1992 of the DCIT (Appeal) for the assessment year 1988-89 and the appeals in ITA Nos. 11 to 13 (Gau.) of 1996 for the assessment years 1983-84 to 1985-86 have been filed against the consolidated order dated 25-09-1995 of the CIT(A). Since identical grounds of appeal are involved, the appeals are disposed of by this consolidated order for the sake of convenience. The following grounds of appeal have been raised :- For that the Deputy Commissioner of Income-tax (Appeals) erred in cancelling the protective assessment and holding that no part of the income of the appellant is assessable in the hands of Sri Ajit Barkataky and Shri Krishna Kanta Barkataky." 1. "For that the Commissioner of Income-tax (Appeals) had erred in law and in facts holding that there is valid HUF in existences assessable to tax and cancelling the protective assessment. 2. For that the Commissioner of Income-tax...

Gurdino Jiwatram Kukreja and ors. Vs. the Eastern Mining and Allied In ...

Court: Guwahati

P.P. Naolekar, C.J.1. The winding-up proceedings were initiated by six persons, the present appellants, by moving the High Court under Sections 433/434/439 of the Companies Act, 1956 (hereinafter shall be referred to as the 'Companies Act') for winding-up of the Eastern Mining and Allied Industries Limited (hereinafter shall be referred to as the 'Company').2. The winding-up petition was filed on the allegations that in pursuance of the representation and advertisement issued by the Company the petitioners applied for 'Right Issues' of the Company in 1993 and deposited an amount of Rs. 4,87,200/- by cheques dated 24.3.93 along with 'Right Renounced Forms' in the State Bank of Indore at Mumbai. By letter dated 18.10.94 the State Bank of Indore has certified that the cheques have been encashed in favour of the Company. Despite receipt of the said amount of Rs. 4,87,200.00 the Company did not allot the share in favour of the petitioners. The petitioners wrote several letters to the Compa...

National Insurance Company Ltd. Vs. Atowar HussaIn and anr.

Court: Guwahati

A.H. Saikia, J.1. Heard Mr. M. Bhuyan, learned Counsel for the appellant/ petitioner. None appears for the respondents though the name of Mr. J. Mollah and Mrs. N.D. Sarmah have been shown as the learned Counsel for the respondent in the weekly cause list dated 2.6.2003 to 6.6.2003.2. By the impugned order dated 13.7.1998 the learned Commissioner, Workmen's Compensation, Dhubri awarded an amount of Rs. 1,55,985/- as due compensation for the injury suffered by the claimant/respondent No. 1.3. The respondent No. 1, being engaged as driver by the respondent No. 2, on 19.4.1996 while driving the vehicle (bus) bearing registration No. ASG 2871 from Bilasipara towards Chapar, met with an accident on the National Highway No. 31 at Hakama under Bilasipara Police Station in the District of Dhubri (Assam) and sustained multiple grievous injuries causing the petitioner to suffer in his left leg tibia, back pain and shortening his left leg in the aforesaid accident. As a result of such injury, t...

Governing Body of Kalaguru Bishnu Rabha College and anr. Vs. Madhabi B ...

Court: Guwahati

P.P. Naolekar, C.J.1. The respondent/writ petitioner herein Smti Madabi Boruah was appointed as lecturer in education in Kalaguru Bishnu Rabha College on a fixed salary of Rs. 500/- on 30.6.1989 on a temporary basis. A resolution was passed on 28.2.1998 by the Managing Committee of the College to terminate the service of respondent. In pursuance of the resolution so passed by the Managing Committee an order of termination was finally issued on 1.3.1998 terminating the services of the respondent on the ground that she remained absent for a long period from 20.2.1997 without leave. It is also on record that respondent submitted applications for grant of leave on 1.8.1997, 1.9.1997 and 30.10.1997, however, no leave was granted by the Managing Committee and the respondent remained absent till the order of termination was issued. The order of termination was challenged by filling a writ petition (Civil Rule No. 5530/98) and the learned Single Judge by judgment and order dated 24.7.2002 dir...

Atul Borah Vs. United Bank of India and ors.

Court: Guwahati

D. Biswas, J.1. The petitioner joined the services of the United Bank of India in the year 1973. He was promoted from time to time and in the year 1996, was posted as Assistant Regional Manager, Central Assam Region, at Guwahati. The United Bank of India, hereinafter referred to as the Bank, introduced a Voluntary Retirement Scheme by the circular dated December 23, 2000. The petitioner being eligible to seek retirement under the Scheme opted to go on voluntary retirement. About 8 months thereafter, the Bank communicated the acceptance of the application vide letter dated August 29, 2001, and the petitioner was directed to be relieved from the service at the closure of business on August 31, 2001. The said letter dated August 29, 2001 was delivered to the petitioner on August 31, 2001 at 11 A. M. At about 1.30 P.M., the Deputy General Manager (Administration) on the plea of having a look at the acceptance letter took the same from the petitioner. Immediately thereafter, the petitioner...

State of Assam and ors. Vs. Subrata Kar and ors.

Court: Guwahati

A.H. Saikia, J. 1. Heard Miss R. Chakravorty, learned State counsel appearing on behalf of the petitioner No. 1 and 2 and Mr. H. Rahman, learned counsel appearing on behalf of petitioner No. 3 as well as Mr. N. Dhar, learned counsel appearing on behalf of private respondents. 2. This Revision petition has been carried from the order dated 15.5.1998 passed by the learned Civil Judge (Jr. Division) - 1, Karimganj in T. Execution Case No. 1/95 by which the petitioner No. 3 was made liable for punishment under Order 21, Rule 32(1) of the C.P.C. for wilful violation of the judgment and decree dated 8.1.1993 passed in T.S. No. 87/91 and consequently directing him to be detained in civil prison for 15 days. 3. Assailing the impugned order, Mr. Rahman, learned counsel for the petitioner No. 3, has advanced two fold argument-firstly, the impugned order is hit by principle of Res-judicata under Section 11 of the C.P.C. and secondly, order 21, Rule 32(1) is not meant for punishment for disob...

Karha Fishery Samabai Samity Ltd. Vs. State of Assam and ors.

Court: Guwahati

A.H. Saikia, J.1. Heard Mr. N.C. Das, learned Sr. Counsel assisted by Mr. P.C. Deka, , learned counsel appearing for the petitioner. Also heard Mr. C. Baruah, learned Sr. Counsel assisted by Mr. R.K. Deka, learned counsel appearing on behalf of private respondent No. 5. Also heard Ms. R. Chakravorty, learned Govt. Advocate appearing for the State respondent.2. The Writ Petitioner has challenged the legality and validity of the order dated 3.12.2002 (Annexure - VI to the writ petition) by which the competent authority, exercising the power of review, cancelled earlier order of settlement dated 31.5.2002 passed in favour of the petitioner with regard to No. 1 Kohra Fishery Part - II and thereafter settled the said fishery with the respondent No. 5. The only issue involved in this case is as to whether the competent authority has the power to review the earlier order in absence of any empowerment of such power under the Statute.3. No record has been produced by the Govt. Nor has any resp...

Dhirendra Purkayastha Vs. Subhashini Purkayastha

Court: Guwahati

Amitava Roy, J. 1. The judgment and order under challenge in the instant proceeding is one passed by the learned Principal Judge, Family Court, Guwahati on an application filed by the present opposite party Under Section 125 Cr.PC for maintenance for the petitioner. By the impugned judgment and order the learned court below has granted Rs. 500/- p.m. as maintenance to the opposite party payable by the petitioner herein.2. I have heard Mr. H.N. Sarma, learned senior counsel assisted by Mr. K. Das for the petitioner as well as Mr. M.A. Sheikh, learned counsel for the opposite party.3. Briefly stated the relevant facts are that the opposite party is the step mother of the present petitioner. She was married to the father of the petitioner when he (petitioner) was about 2 years old. Three daughters were born to the opposite party out of the wedlock. The O.P. in her application Under Section 125 Cr.PC alleged that after the death of her husband the petitioner started to torture her and ult...