Guwahati Court August 2003 Judgments
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All Assam Press Owner's Association and Anr. Vs. Commissioner of Taxes ...
Court: Guwahati
Decided on: Aug-14-2003
P.G. Agarwal, J. 1. Heard Mr. B.K. Sharma, learned senior counsel for the petitioners and Mr. B.J. Talukdar, learned Government Advocate.2. Petitioner No. 1is an Association of the Press Owners of Assam and in this writ petition, they have challenged the validity of Entry No. 30 of Schedule VI under Section 8(1)(e) of the Assam General Sales Tax Act, 1993, for short, the Act, whereby the sales tax has been imposed on job printing.3. The case of the petitioner is that prior to the coming into force of the Act, that is, on 1.7.1993, there was no provision of imposition of sales tax on the Press Owners of Assam. However, in view of the definition of works contract, sales tax was made leviable Under Section 8(1)(e) of the Act as stated above. The main grievance of the petitioner is that in the process of printing works, there is no transfer of property in goods. It is submitted that generally besides other materials used in printing works, the paper which is generally is supplied by the p...
Sargous Tours and Travels and anr. Vs. Union of India (Uoi) and ors.
Court: Guwahati
Decided on: Aug-14-2003
I.A. Ansari, J. 1. In a State, which is governed by rule of law, every tender process set in motion by the State or its instrumentalities should undoubtedly, be transparent, fair and open. Can a tender process, which does not notify the procedure, which will be followed for acceptance or rejection of tenders, be described or treated as transparent, and open and if such a grievance is brought before the writ Court, should the writ Court interfere, are the questions, which have been raised in the present writ application.2. In a nut-shell, the case of the petitioners may be described as follows : The petitioner No. 1 is a company dealing with supply of vehicles, such as, trucks, buses and taxis and is registered as a transporter under the Head Quarters Eastern Command, Fortwilliam, Kolkata. The petitioner No. 2 is the sole proprietor of petitioner No. 1. A notice inviting tender (NIT), dated 28-12-2002, was issued by the Brigadier DDST Head Quarters Area, 101 Area, Shillong, for supply ...
Khalibor Ali Sheikh and ors. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Aug-14-2003
Ranjan Gogoi, J.1. Both the writ petitions being inter-connected were heard together and are being disposed of by this common judgment and order.2. The petitioner in CR. No. 4375/98, Shri Kalibor Ali Sheikh joined as a teacher in Hadurhat Dharmasala High School on 7.2.1972. At that time the respondent No. 4, Shri Nagendra Nath Roy, who is the petitioner in CR. No. 4459/98 was already in service having joined the said school in the post of Sanskrit Teacher (Classical Teacher) on 29.2.1966. Both the aforesaid persons graduated in the year 1974. The school in question was provincialised by order dated 1.3.1980 w.e.f. 23.2.1980, Thereafter, in the year 1995, the School was upgraded to a Higher Secondary School. The petitioner in Cr. No. 4375/98 Shri Khalibor Ali Sheikh was allowed to hold the charge of the Office of the Vice Principal of the School w.e.f. 10.8.1994 and thereafter, as the principal w.e.f. 30.3.1995. In the year 1993, a selection was held for the post of Vice Principal and ...
Ainal UddIn Ahmed Alias Aynal Vs. the State of Assam
Court: Guwahati
Decided on: Aug-14-2003
I.A. Ansari, J. 1. This appeal has been preferred against judgment and order, dated 25-5-99, passed by the learned Sessions Judge, Barpeta, in Sessions Case No. 49/ 96, convicting the, accused-appellant under Section 376 IPC and sentencing him to suffer rigorous imprisonment for 10 years and also to pay a fine of Rs. 2000/-, half of the said amount of fine being payable as compensation to the victim girl, and to suffer, in default of payment of fine, rigorous imprisonment for a further period of 2 months.2. The case of the prosecution, as unfolded at the trial, may in brief, be stated as follows : The accused-appellant, Ainal Uddin Ahmed @ Aynal, and the informant, Kitab Ali, are neighbours, their houses being located close to each other. On 16-9-94, at about 10.30 p.m. the appellant came to the house of the informant, when the informant was not at the home, and requested informant's wife, Joygun Nessa, to come to the house of the appellant to treat the informant's ailing son. The wi...
Sang Dakpa Vs. State of Arunachal Pradesh and anr.
Court: Guwahati
Decided on: Aug-12-2003
I.A. Ansari, J. 1. Whether the service of a person, who is appointed in any Government department on adhoc basis and de hors the recruitment rules can be terminated to appoint a person selected following due recruitment process is the moot question, which this writ petition has raised. 2. By making this application under Article 226 of the Constitution of India, the petitioner has approached this Court seeking issuance of appropriate writ/writs commanding the respondents to regularise the petitioner's service against the post of Tourist Information Assistant at Tawang under the Directorate of Tourism, Govt. of Arunachal Pradesh. 3. In a nutshell, the case of the petitioner may be described as follows : The petitioner, who was eligible for appointment to the vacant post of Tourist Information Assistant in the Directorate of Tourism, Govt. of Arunachal Pradesh, applied for the post on coming to know about the existence of such a vacancy and following an interview, the petitioner was, ...
Texmaco Ltd. and anr. Vs. North Eastern Electric Power Corporation Ltd ...
Court: Guwahati
Decided on: Aug-11-2003
D. Biswas, J.1. Taxmaco Limited, a company incorporated under the Companies Act, 1956, having its registered office in Kolkata and one of the Directors thereof have filed this writ petition challenging the decision making process in the matter of finalisation and award of contract pursuant to the advertisement No. 13/99 (NIT) issued under No. NEEPCO/GM(C)/ CONTRACT/TRHEP-02 OF 1999-2000 inviting tenders for pre-qualification of contractors for international competitive bidding issued by the respondent No. 1 i.e. North Eastern Electric Power Corporation Limited, a Government of India Enterprise. Consequential orders have been sought for issuance of a writ of mandamus commanding the respondent No. 1 to award the contract in favour of the petitioner No. 1 and also for other reliefs enumerated in the writ petition.2. The case of the petitioner Company in short is that it is a leading heavy engineering industrial unit in India with proven track record in the filed of design, manufacture, s...
Md. SerajuddIn Vs. Md. Abdul Khalique and anr.
Court: Guwahati
Decided on: Aug-08-2003
S.K. Kar, J.1. Being aggrieved by the order and dissatisfied with the judgment and decree passed by the learned Sub-Judge No. 1, Manipur East, in Original Suit No. 67/86/14/87/7/89/122/90/83/90, this Appeal was presented by Md. Serajuddin, who is the defendant in the Original Suit.2. The facts, in brief, are as follows : The respondents/plaintiffs, (Plaintiff No. 2, an insane, being represented by his younger brother plaintiff No. 1) instituted the suit in question for a decree of redemption of the Southern half of the land, hereinafter called the 'Suit-land', pertaining to Dag No. 15/2284, Patta No. 181 measuring 0.062 acre in total area situated under Imphal Municipality, M.G. Avenue. The entire Dag stands in the names of plaintiffs and defendant jointly and northern half belongs to the defendant. The plaintiffs state that in the early part of January, 1984 plaintiff No. 1 (respondent No. 1 before this Court) being in need of money for his contract work approached the defendant (ap...
Meyom Karge Vs. State of Arunachal Pradesh
Court: Guwahati
Decided on: Aug-08-2003
I.A. Ansari, J. 1. Whether the period of service, which a government servant, though qualified for promotion, spends on officiating basis uninterruptedly on a promotional post, shall be counted for the purpose of seniority, when his promotion is regularized, is the moot question, which arises for consideration in the present case. 2. The petitioner in this writ petition was, on 12.5.1988, appointed as Junior Engineer (Electrical), hereinafter called 'JE(E)', in the Department of Power, Government of Arunachal Pradesh. On 14.7.1997, the petitioner was appointed on officiating basis to a vacant post of Assistant Engineer (Electrical), hereinafter referred to as AE(E). Similar to the petitioner, 5 other persons were also appointed, on 20.8.1997, as AE(E) on officiating basis against vacant posts. As per the Arunachal Pradesh Power Engineering Service Rules, 1993 (hereinafter referred to as 'the relevant Recruitment Rules'), a diploma holder with 10 years' experience in the grade of JE i...
Kopsi Panor and ors. Vs. State of Arunachal Pradesh and ors.
Court: Guwahati
Decided on: Aug-08-2003
I.A. Ansari, J.1. Aggrieved by the alleged inordinate delay in considering the petitioners for promotion by the authorities concerned, the petitioners, who are working as Assistant Audit Officer/Sub-Treasury Officer under the Department of Finance, Government of Arunachal Pradesh, have approached this Court seeking issuance of appropriate writ(s) commanding the respondents to consider the cases of the petitioners for promotion.2. The essential facts giving rise to this writ petition are not in dispute. What emerges, in a nut-shell, as the undisputed case of the parties is thus: The petitioners have been working as Assistant Audit Officer/Sub-Treasury Officer/Superintendents of Accounts under the Department of Finance, Government of Arunachal Pradesh, and their service conditions are governed by Arunachal Pradesh, (Accounts Officer/Treasury Officer) Recruitment Rules, 1993 (hereinafter referred to as the 'Recruitment Rules'). There are three ways for recruitment to the posts of Group-B...
Eastern Enterprises and anr. Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: Aug-07-2003
P.G. Agarwal, J. 1. Heard Dr. A.K. Saraf, learned Sr. Advocate for the petitioners and Mr. B.J. Talukdar, learned Govt. Advocate, Assam.2. The petitioners before us is a registered partnership firm, dealing in Indian Made Foreign Liquor, Beer, rum, gin etc. The petitioner firm filed its return of turnover for the period ending 31.3.1993 under the Assam Finance (Sales Tax) Act, 1956 and the assessment was completed by the Superintendent of Taxes in the year 1993 itself. On 7.10.1994 and 19.10.1994 the Superintendent of Taxes issued notices and the original order was rectified vide order dated 4.11.1994 and the tax demanded was duly paid/deposited. On 12.4.1999 another notice was received by the petitioner firm from the Superintendent of Taxes and the required document was submitted by them. Subsequently, the Deputy Commissioner of Taxes issued a notice under Section 36(1) of the Assam General Sales Tax Act asking the petitioner to show cause as to why a suo moto revision in respect of ...
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