Guwahati Court November 2004 Judgments
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Nestle India Limited Vs. Commissioner of Taxes and ors.
Court: Guwahati
Decided on: Nov-22-2004
1. Heard Dr. A.K. Saraf, learned Senior Advocate, assisted by Shri D. Baruah. None appeared for the respondents.2. This is an application under article 226 of the Constitution of India for quashing the notices, the order of suo motu revision and the order of assessment, dated October 22, 1999, passed by the Superintendent of Taxes, Guwahati, Under Section 17(4) of the Assam General Sales Tax Act, 1993, for short 'the Act', read with Section 36 of the Act, for the assessment years 1993-94 and 1994-95.3. The Nestle India Limited, a limited company, is a registered dealer under the Act. For the assessment years 1993-94 and 1994-95, the petitioner filed its return and, thereafter, the assessments were completed by the Superintendent of Taxes, vide orders, dated May 31, 1996 and November 2, 1996, after examination of the books of accounts, documents, etc. Subsequently, the Superintendent of Taxes issued a notice, dated December 3, 1999, Under Section 44(1) of the Act to show cause, and acc...
Bibekananda Das Vs. State of Assam and ors.
Court: Guwahati
Decided on: Nov-19-2004
I.A. Ansari, J.1. Our constitutional scheme for governance is based on the rule of law. Absence of arbitrary power, as the Apex Court observed in S.G. Jaisinghani v. Union of India and Ors. : [1967]65ITR34(SC) , is the first essential of the rule of law. In a system governed by the rule of law, discretion, when conferred upon executive authorities, must be confined within clearly defined limits. 'Law has reached its finest moments,' observed Douglas, J, in United States v. Wunderlich, (1951) 342 US 98, 'when it as free man from the unlimited discretion of some ruler ... where discretion is absolute, man has always suffered.' If a decision is taken without any principle or without any rule, it is unpredictable and such a decision is the antithesis of a decision taken in accordance with the rule of law. [See S.G. Jaisinghani (supra).2. Article 16 of the Constitution of India guarantees equality of opportunity for all citizens in matters of employment or appointment to any office under t...
Kalyan Bora Vs. State of Assam and ors.
Court: Guwahati
Decided on: Nov-19-2004
Amitava Roy, J.1. The grievance of the petitioner relates to the Government's refusal to grant further 34 days as loss period in connection with the Hatigaon Land Quarry earlier settled with the petitioner for the period 21.12.2001 to 20.12.2003. The petitioner asserts that in taking the impugned decision, the respondent authority has over looked the materials on record.2. I have heard Mr. MA Sheikh, learned counsel for the petitioner and Ms. Rekha Chakravarty, learned State counsel.3. During the period of settlement as above, the bridge on the access road to the quarry was closed for traffic for some days for which the petitioner could not operate the quarry. Before the expiry of the settlement period, the petitioner therefore applied before the Division Forest Officer, Sonitpur East Division, for granting him the loss period, which he computed to be 165 days. In the report that was submitted the concerned Range Officer confirmed that traffic on the bridge was suspended for 124 days...
On the Death of Nirmalendu Das His Legal Heirs Vs. Dewan Abdul Munim C ...
Court: Guwahati
Decided on: Nov-19-2004
H.N. Sarma, J.1. This revision petition has arisen out of the judgment and decree dated 15-9-2000 passed by the learned Civil Judge (Sr. Divn), Karimganj in Title Appeal No. 34/87 dismissing the appeal and affirming the judgment dated 17-6-1987 and decree dated 26-6-1987 passed by the learned Munsiff No. 1, Karimganj in Title Suit No. 58/85. 2. The petitioner is the tenant, the respondent is the landlord. The respondent landlord way back in the year 1985, to be more precise on 11-3-1985, filed a suit being Title Suit No. 58/85 in the court of the learned Munsiff No. 1, Karimganj. The plaintiffs' case, inter alia, was that the defendant was monthly tenant in respect of the suit premises and by a lease agreement dated 23-1-1978 (Ext-1) the suit premises was taken on rent at the rate of Rs. 50 per month. Along with the rent it was provided that the Municipal tax and electricity bill would be paid by the tenant. The tenancy started from 1st Baishak 1385 BS for a period of one year. The fu...
Seuni Bonia Vs. State of Assam
Court: Guwahati
Decided on: Nov-19-2004
P.G. Agarwal, J.1. Heard Ms. B. Acharya, learned counsel for the appellant and Mr. F.H. Laskar, the learned P.P.2. This appeal is directed against the judgment and order dated 4.7.1998 passed by the Addl. Sessions Judge, Jorhat in Sessions Case No. 57(J-J)/96 (GR Case No. 339/96) convicting the accused appellant Juman Bania Under Section 302 IPC and sentencing to Rigorous Imprisonment for life and also to pay a fine of Rs. 5000/- in default further R.I. for three months.3. The facts of the present case reflect how a minor incident may cause a major shock and loss of human life. The accused Juman Bonia and the deceased Biren Bonia were own brothers living in separate houses within the same campus. On 31.3.1996 at about 4 P.M. while the deceased Biren Bonia was dressing a chicken and his son was standing nearby, the dog belonging to the accused suddenly jumped on the young boy whereupon the deceased asked the accused to take proper care of the dog keeping him tied. Thereafter an alterca...
Kalyani Deb Vs. Usha Rani Saha and ors.
Court: Guwahati
Decided on: Nov-18-2004
H.N. Sarma, J. 1. Way back on 21.09.1977 the plaintiff-petitioner filed the Title Suit No. 78/1977 in the Court of the learned Munsiff, Tinsukia, inter alia, praying for recovery of khas possession of the suit premises evicting the defendant from the two rooms measuring 10' x 10' ft with 6 feet verandah standing over Dag No. 1246(old)/3243 (new) Periodic Patta No. 437 (old)/925 (new) and Dag No. 1485(old)/3212 (new) Periodic Patta No. 437(Old)/ 932(new) of Tinsukia Town with the boundary as mentioned in the schedule of the plaint as suit premises.2. Admittedly, the area falls within the urban area as defined in Assam Urban Area Rent Control Act, 1972 and the suit was filed for ejectment of the defendant for bona fide requirement of the suit premises by the plaintiff and also on the ground of default in payment of monthly rent to the plaintiff-petitioner, in respect of the suit property which are statutory grounds of ejectment mentioned in the Act. In short, the case of the plaintiff w...
Roy and Company Vs. on the Death of Satya Narayan Somani His Legal Rep ...
Court: Guwahati
Decided on: Nov-18-2004
H.N. Sarma, J.1. By the revision petition the petitioner tenant has challenged the legality and validity of the judgment and order dated 26.11.1999 passed by the learned Civil Judge (Sr. Division) No. 1, Guwahati in Title Appeal No. 23/95 allowing the appeal and thereby reversing the judgment and decree passed by the learned Civil Judge (Jr. Division) No. 3 in Title Suit No. 17/87, in part.2. The Title Suit No. 132/82 was filed by the landlord respondent on June 1982 praying for ejectment of the petitioner tenant on the ground of bona fide requirement and defaulter. In the said suit prayer was also made for fixation of standard rent in respect of the suit premises. The suit premises as mentioned in Schedule B of the plaint are two godowns measuring 320 sq ft and 540 sq ft being part of Holding No. 81 of Ward No. 20 of Gauhati Municipal Corporation. The defendants submitted their written statement in the suit and denied the contention of the plaintiff. The plaintiff's further case was ...
Premomay Basu Vs. on the Death of Sudip Purkayastha, His Legal Heirs a ...
Court: Guwahati
Decided on: Nov-17-2004
H.N. Sarma, J.1. By this petition the plaintiff landlord has challenged the judgment and decree dated 25.5.2000 passed by the learned Civil Judge (Sr. Divn.), Karimganj in Title Appeal No. 30/99 setting aside the judgment and decree dated 14.6.1999 passed by the learned Civil Judge (Jr. Divn.) No. 2, Karimganj in Title Suit No. 326/92.2. The plaintiff landlord filed the Title Suit No. 326/92 in the Court of the learned Civil Judge (Jr. Divn.) No. 2, Karimganj for eviction of the defendants from the suit holding and confirmation of possession of the plaintiff over the same with other consequential relief. The pleaded case of the plaintiff, in brief, is that the plaintiff acquired ownership over the land described in the 1st Schedule of the plaint and the suit holding as described in the 2nd Schedule of the plaint. The defendants have been running a hotel business in the name and style of Aryabash Hotel on the suit holding since the time of their predecessor in interest. The suit holdin...
J. Lalthangliana Vs. Liansuama and ors.
Court: Guwahati
Decided on: Nov-17-2004
I.A. Ansari, J.1. By making this application, the applicant, who is respondent No. 1 in the Election Petition No. 1/2004, has challenged the very maintainability of the Election Petition.2. In Election Petition No. 1/2004 aforementioned, the election petitioner has challenged the result of the election declaring respondent No. 1, Sri Liansuania, elected to Mizoram Legislative Assembly from No. 28 Phuldungsei (ST) LA Constituency of Mizoram, the declaration of the result having been made on 2.12.2003. The case of the election petitioner being, in brief, thus : Out of the total number of 10,274 votes polled in the said election, the respondent No. 1 received 3,788 votes and the election petitioner received 3,765 votes. In the said election, a large number of persons belonging to Bru community residing in transit camps of Tripura, who, though, according to the election petitioner, not entitled to be enrolled as voters, were, in fact, included in the voters list and a special polling stat...
Garemari Gaon Panchayat MIn Samabai Samiti Ltd. Vs. Assam Fisheries De ...
Court: Guwahati
Decided on: Nov-14-2004
B.K. Sharma, J.1. By means of this writ petition, the petitioner which is a fishery Cooperative Society has put to challenge the order dated 4.9.2004 setting the fishery in question with the respondent No. 3 and the order of the same date rejecting the representation of the petitioner seeking extension of the lease period of the fishery which was settled with the petitioner for the earlier term. 2. As per the averments made in the writ petition, the petitioner is a fishery Co-operative Society composed of 100 per cent actual fishermen belonging to Scheduled Caste Community. Pursuant to the NIT issued by the respondent No. 2 inviting tenders for settlement of Bhoispuri Meen Mahal in the district of Dhubri for the period from 1999-2000 to 2003-2004, the petitioner submitted its tender. The respondents accepted the offer made by the petitioner's Society and the fishery was settled with the petitioner by order dated 7.5.1999 for a period of five years at a total revenue of Rs. 3,61,000.00...
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