Guwahati Court July 2003 Judgments
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Keshab Mahanta Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Jul-31-2003
1. This Habeas Corpus petition has been filed by the detenue challenging an order of detention dated 8th August, 2002 passed by the District Magistrate, Sibsagar under Section 3(3) of the National Security Act, 1980. 2. The facts in brief are that the detenue Sri Keshab Mahanta alias Niranjan Barthakur alias Arpan Saikia was arrested by the police and while the detenue was lodged in jail, the order of detention dated 8th August, 2002 issued by the District Magistrate, Sibsagar along with the grounds of detention were served on the detenue. The grounds of detention as set out by the detaining authority are as follows :- '(1) You Sri Keshab Mahanta @Niranjan Borthakur @ Arpan Saikia S/o Sri Narendra Nath Mahanta of Vill - Bakshu Mout Gaon under Sivasagar P.S. of Sivasagar District at the instance of Ramu Mech joined in banned ULFA organization in Sept'91 knowing fully well about the aims & objectives of ULFA and their armed struggle for secession of Assam from India. (2) You had und...
Deputy Commissioner of Income-tax Vs. Assam Asbestos Ltd.
Court: Guwahati
Decided on: Jul-30-2003
P.P. Naolekar, C.J.1. In response to a notice issued under Sections 143(2) and 142(1) of the Income-tax Act, 1961, the assessee entered appearance. The assessee-company is engaged in the business of manufacture of asbestos sheets. The assessee-company claimed that the transport subsidy being in the nature of capital receipt should be excluded from the total income. The assessee-claimed that the transport subsidy is granted with reference to the cost of transporting raw materials and finished goods to and fro from the backward areas. The Assessing Officer has held the transport subsidy to be a revenue receipt and made it taxable as it has not been exempted under any relevant provision of the Income-tax Act, 1961. The assessee has also claimed the expenditure incurred by him of Rs. 6,93,729, in connection with survey and feasibility report and various technical services for setting up the cement plant, to be a revenue expenditure on the ground that the main business of the assessee is ...
Greenview Restaurant Vs. Assistant Commissioner of Income-tax
Court: Guwahati
Decided on: Jul-30-2003
Amitava Roy, J. 1. By these appeals, the appellant has assailed the judgment and order dated March 11, 2002, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati (hereinafter referred as the 'Tribunal'), disposing of I. T. A. Nos. 201/Gauhati of 1996 and 334/Gauhati of 1997 filed by the Revenue. As the questions of fact and law were similar both the appeals were heard analogously and we propose to dispose of the same by this common judgment and order. 2. We have heard Dr. A. K. Saraf, senior advocate, assisted by Mr. D. Baruah, advocate, for the appellant, and Mr. K. P. Sharma, senior advocate, for the Revenue. 3. It would be necessary to set out the bare facts to comprehend the issue under examination. The appellant claims to be a partnership firm carrying on the business of running a restaurant in Paltanbazar area of Guwahati in the District of Kamrup. On September 22, 1993, a search was conducted in its premises and those of its other groups in the course of which t...
State C.B.i. Vs. Md. Fazal Ali and anr.
Court: Guwahati
Decided on: Jul-30-2003
Amitava Roy, J. 1. This revision petition is directed against the order dated 29.9.1994 passed by the learned Special Judge, Assam in Special Case No. 8(c) of 1993, discharging the opposite party of the offences under Section 120B/420 IPC and under Section 13(2) R/W Section 13(i)(d) of the P.C. Act, 1988.2. I have heard Mr. D.K. Das, learned senior counsel for the petitioner and Mr. A.C. Sarma, learned counsel for the opposite party.3. The facts in short are that a case being R.C. 23(A)/92 SHG was registered against the opposite party and one Sri H.K. Nath, Section Supervisor (O), O/O SDOP, Dispur dated 31.7.92 on the allegation that while the accused officials were posted and functioning in their respective capacities in the office of the S.D.O.P. Dispur during 1990-91 had entered into a criminal conspiracy with the O.P. No. 2 and others in pursuance whereof they facilitated unauthorised use of some other telephone connections causing huge loss to the department and undue pecuniary ...
State of Tripura and ors. Vs. Pradip Banerjee and anr.
Court: Guwahati
Decided on: Jul-30-2003
A.H. Saikia, J.1. Heard Mr. T.K. Ray, Learned Advocate General assisted by Mr. T.D. Majumder, Addl. Govt. Advocate appearing on behalf of the appellant's and Mr. S. Talapatra, learned counsel appearing on behalf of the respondents.2. This writ appeal has been carried from the judgment and order dated 19.8.2002 passed by the learned Single Judge in Civil Rule No. 241 of 1993 by which the appellants were directed to regularise the services of the respondent No. 1, the writ petitioner in Civil Rule No. 241 of 1993 (hereinafter referred to as respondent) and to allow him to continue in his job.3. Challenging the impugned judgment and order. Mr. Ray, learned Advocate General has forcibly argued that the respondent was appointed purely on ad hoc basis as a Lower Division Clerk under the establishment of Weights and Measures against the vacant post. The appointment letter issued to the respondent clearly reflected that his appointment was, being on ad hoc basis, only for three months. The o...
Santosh Chandra Chowdhury Vs. State of Tripura and ors.
Court: Guwahati
Decided on: Jul-29-2003
A.H. Saikia, J. 1. I have heard Mr. D.B. Sengupta, the learned senior counsel assisted by Mr. A.K. Deb, learned Advocate appearing on behalf of the petitioner and Mr. S. Deb, the learned senior counsel assisted by Mr. R. Dasgupta, learned Advocate appearing for the respondents. Also heard Mr. T.K. Ray, learned Advocate General, Tripura who has been requested to assist this court for a limited purpose in order to clarify certain averments made by the State-respondents in its response. 2. The factual matrix of the case necessary for proper appreciation of the controversy at hand is that the petitioner's deceased father Atish Ch. Chowdhury was a dedicated Congress worker having his movable and immovable properties at village West Noabadi under Bast Agartala Police Station in the District of West Tripura. He was elected as Gaon Pradhan of West Noabadi Gaon Panchayat on 17.7.1984. Subsequently, late Atish Ch. Chowdhury was nominated as Chairman of West Noabadi Gaon Panchayat on 8th Januar...
Santosh Chandra Chowdhury Vs. the State of Tripura and ors.
Court: Guwahati
Decided on: Jul-29-2003
A.H. Saikia, J.1. I have heard Mr. D.B. Sengupta, the learned Senior counsel assisted by Mr. A.K. Deb, learned Advocate appearing on behalf of the petitioner and Mr. S. Deb, the learned senior counsel assisted by Mr. R. Dasgupta, learned Advocate appearing for the respondents. Also heard Mr. T. K. Ray, learned Advocate General, Tripura who has been requested to assist this Court for a limited purpose in order to clarify certain averments made by the State-Respondents in its response.2. The factual matrix of the case necessary for proper appreciation of the controversy at hand is that the petitioner's deceased father Atish Ch. Chowdhury was a dedicated Congress worker having his movable and immovable properties at village West Noabadi under East Agartala Police Station in the District of West Tripura. He was elected as Gaon Pradhan of West Noabadi Gaon Panchayat on 17-7-1984. Subsequently, late Atish Ch. Chowdhury was nominated as Chairman of West Noabadi Gaon Panchayat on 8th January,...
Bijumoni Saharia and anr. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jul-28-2003
Ranjan Gogoi, J.1. Heard Mr. D. Mazumdar, learned counsel for the petitioners and Mr. B.J. Talukdar, learned Govt. Advocate, Assam. Also heard Mr. B.P. Kataki, learned counsel for the Respondent No. 4.2. The challenge in the present writ application is against an order dated 24th April, 2000 passed by the Respondent No. 5 adjusting the 4th respondent against the vacancy caused by the transfer of one Chandi Ram Sarma, Hindi Teacher from the Maroi M.E. Madrassa, Mangaldoi to Sevak M.E. School, Biaspara. The aforesaid challenge has been made in the following facts and circumstances :The Respondent No. 4 was appointed as a Honorary Teacher in the Maroi M.E. Madrassa in the year 1999. Thereafter, a regular vacancy occurred in the said school on account of transfer of one Chandi Ram Sarma who was working as a Hindi Teacher. The aforesaid person was transferred to Sevak M.E. School, Biaspara and he was released from the Maroi M.E. Madrassa on 29.4.2000. Even before the release of the Respond...
Assam Vegetables and Oil Products Ltd. Vs. Commissioner of Income-tax ...
Court: Guwahati
Decided on: Jul-28-2003
P.P. Naolekar, C.J.1. In the financial year 1991-92, the appellant-asses-see entered into an agreement on January 2, 1992, to purchase a plot of land measuring 1B, OK, 5L (27.42 centiares) situated in Dag Nos. 711, 712 of KP Patta No. 126 in village Japorigog under Mouza Beltola of Dispur Circle in the district of Kamrup along with the multi-storeyed RCC building standing thereon and having a built-up area of 7790 sq. ft. The aforesaid agreement was entered into between Srimati Bimla Devi Agarwalla, Sri Praveen Kumar Agarwalla, and the appellant-assessee for the consideration of Rs. 27,51,000. It is the assessee's case that the entire amount of consideration has been paid and in pursuance of the sale agreement the property was taken possession of on a subsequent date. Later on, the vendor of the assessee has executed a power of attorney on February 21, 1992, authorising one of the directors of the assessee, namely, Sri Ashok Kumar Deorah, to transfer the property in favour of the asse...
Naba Kanta Pathak Vs. Indian Oil Corporation Ltd. and ors.
Court: Guwahati
Decided on: Jul-28-2003
Ranjan Gogoi, J. 1. The writ petitioner, after his graduation, registered his name in the Employment Exchange at Guwahati. His name was sponsored by the Employment Exchange for undergoing Apprenticeship Training as a Boiler Attendant. The petitioner on being selected as an apprentice by duly constituted Selection Board was deputed for the training which was duly completed by him in the year 1995. The petitioner also participated and qualified in the All India Trade Test in the year 1998, Certain vacancies occurred in the respondent-organization for filling up the posts of P & U Operator and it appears that the names of 113 candidates were sponsored by the Employment Exchange. The name of the petitioner was not sponsored and, therefore, he called on the officers of the respondent-organisation who informed him that it is on account of his becoming overaged in the meantime, that the petitioner was not qualified to take part in the selection for the post of P & U Operator. Aggrieved, the...
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