Guwahati Court March 2004 Judgments

Gangabani Mercantile and Finance (P) Ltd. and anr. Vs. Cit and ors.

Court: Guwahati

Reported in: [2004]267ITR118(Gauhati)

P.G. Agarwal J.Heard Dr. A. K. Saraf, the learned senior advocate appearing for the petitioner, and Mr. U. Bhuyan, learned counsel for the respondent-Income Tax Department.2. In respect of an assessment order dated 27-12-2002, computing the tax liability to the tune of Rs. 84,10,320, the petitioner filed an appeal before the Commissioner and thereafter he approached the Income Tax Appellate Tribunal challenging the said order of assessment of the appellate authority. The matter is still pending before the Appellate Tribunal. In the meantime, the Tax Recovery Officer issued a certificate that the total amount of tax due is Rs. 1,17,74,448. The petitioner approached the Tax Recovery Officer for allowing him to pay the amount in instalments of Rs. 5,000 per month whereby the Tax Recovery Officer allowed instalment of Rs. 10,000 per month and the petitioner was paying the said instalments. Subsequently, vide impugned order dated 27-2-2004, the petitioner was directed to pay a sum of Rs. 25...

Jagadish Debbarma Vs. State of Tripura and ors.

Court: Guwahati

T. Vaiphei, J.1. This writ petition is filed by the detenu, Jagdish Debbarma @ Jester, under Article 226 of the Constitution of India seeking issuance of a writ of Habeas Corpus and other writ(s) for quashing the order of detention, dated 02.04.2003 (Annexure P-1) passed by the respondent No. 2 in exercise of powers conferred under section 3(3) of the National Security Act, 1980 (hereinafter referred to as 'the Act') with a view to preventing him from indulging in any activities in a manner prejudicial to the public order within the local limits of the jurisdiction of the District Magistrate, West Tripura.2. Since we decide to dispose of this writ petition on a narrow campus, we straightway record the undisputed material facts as emerged from the writ petition and the counter affidavitfile,d by the State respondents. The respondent No. 2 issued the detention order, dated 2.4.2003 (Annexure-P/1) of the petitioner, which was approved by the State Government on 8.4.2003 (Annexure-R/2) on...

Ramendra Kr Battacharjee and ors. Vs. Land Acquisition Collector and a ...

Court: Guwahati

I.A. Ansari, J.1. For acquisition of a plot of land, measuring 1 acre at Kailashahar, for the purpose of construction of departmental quarters/stores/godowns for Telecom Department, the Land Acquisition Collector, South Tripura, District Kailashahar (respondent No. 1 herein), awarded an amount of Rs. 40,14,990/- and issued a notice on 24.12.1998, under Section 12 of the Land Acquisition Act (hereinabove referred as 'the L.A. Act') enabling the petitioners (appellants herein) to receive payment on 29.12.1998. Before issuance of the notice, dated 24.12.1998, aforementioned, the petitioners-appellants had, on 22.6.1998, raised, in writing, a claim (Annexure-3) with the respondent No. 1 demanding compensation @ Rs. 40 lakhs per Kani i.e. Rs. 1 Crore for the said 1 acre of their land, which stood acquisitioned. Pursuant to the notice, dated 24.12.1998, aforementioned issued by the respondent No. 1 under Section 12 of the L.A. Act and received by the petitioners-appellants on 26.12.1998, th...

Union of India (Uoi) Represented by the Secretary to the Government of ...

Court: Guwahati

P.P. Naolekar, C.J.1. Respondent Avdesh Kr Singh was at the relevant time was Inspector, Customs and Central Excise. On 16.2.1996 he has submitted a letter resigning from service contending therein that urged by the social cause for the upliftment of the people of this area in general and down trodden society in particular and on pressure from mass people, I feel it my duty to stand by their side at this stage of my life. In view of the above, I have decided to resign from service with immediate effect to serve the cause of the people, which I am unable if I am in Government service. I earnestly request you to kindly accept my resignation forthwith. The authority vide order dated 29.3.1996 accepted the resignation of the respondent. Lateron, admittedly, the respondent stood in the general election and has lost the election. On 16.5.96 the respondent moved an application and made a prayer under Rule 26(4) of the Central Civil Service (Pension) Rules, 1972 for allowing him to withdraw h...

Supta Choudhury Vs. State of Assam and ors.

Court: Guwahati

B.K. Sharma, J. 1. Shortly stated the facts leading to the filing of the instant writ petition are that the petitioner was appointed on 17.3.2003 as Data Entry Operator under the respondents. This was preceded by advertisement and selection. In the advertisement as well as in the order of appointment, the appointment was indicated to be on contractual basis for a period of one year. The petitioner while was serving as such was issued with a letter dated 16.6.2003 by the appointing authority indicating her irregularity in attendance and unsatisfactory performance of duty. By the said letter she was directed to improve herself within one month. This was followed by yet another letter dated 31.7.2003 indicating non-improvement in her performance and was given a further one month time to improve in her performance. Thereafter by the impugned letter dated 30.8.2003. The services of the petitioner was terminated with effect from 1.9.2003 on the ground of unsatisfactory performance in disch...

Super Packaging Ltd. Vs. Assam Financial Corpn.

Court: Guwahati

P.P. Naolekar, C.J.1. On 7-10-1985 the Board of Directors of Assam Financial Corporation (AFC) had sanctioned a term loan of Rs. 30,00,000.00 to M/s Super Packaging Ltd., Jorhat for establishment of a medium scale unit at Jorhat, Assam for manufacturing of HDPE woven sacks to use for packaging items like food grain, fertilizers, cement etc. The commercial operation of the unit was started since 1989 with the installed capacity of 720 MT per annum. Though the unit started its commercial operation in March, 1989 it could not sustain its growth and the unit was closed w.e.f. 9-2-1994. The AFC started proceedings for recovery of its loan along with interest against the Company under the State Financial Corporation Act, 1951 (for short 'the Act'). When the proceedings have been started under the Act, the appellant Company wrote a letter dated 23-2-1994 requesting the AFC for one time settlement of the dues of the Company. The Company again sent a letter on 23-12-1994 to the AFC for repayme...

Abiram Pegu Vs. State of Assam and ors.

Court: Guwahati

B.K. Sharma, J.1. By this writ petition, a grievance has been made in respect of two orders by which the monthly salary of the petitioner has been stopped and the petitioner has been transferred.2. Adverting to the facts of the case, the petitioner was appointed as Assistant Teacher in Adarsha M.E./M.V. School at Dhemaji in the year 1995 and since then he has been serving as such. When his salary and allowances were not released, he had to approach this Court by filing the writ petition registered and numbered as Civil Rule No. 2418/96. The writ petition was disposed of by an order dated 29.05.1996 with a direction to the respondents to make an enquiry relating to the grievance made in the writ petition and in the event of finding the same to be correct an appropriate order should be passed for payment of salary and allowances. Pursuant thereto, necessary enquiry etc. were carried out and the petitioner was paid his salary and allowances w.e.f. 12.07.2000 on which date formal order fo...

Gopal Bharali Vs. State of Assam and anr.

Court: Guwahati

B.K. Sharma, J.1. These writ petitions are directed against individual orders dated 16.10.2000 terminating the services of the petitioners as Extension Officer under the Directorate of Industries and Commerce. The petitioners were appointed as Extension Officer under the then Director of Industries by individual appointment orders dated 3.5.1995, 25.7.1995 and 30.12.1994. Various writ petitions were filed challenging the legality and validity of the selection process in which the petitioners along with others numbering about 150 were purportedly selected. By a common judgment and order dated 1.9.1997 passed in those writ petitions, the selection and appointments were held to be illegal. Hovever, it was provided that before cancelling the orders of appointments, the appointees should be given an opportunity of being heard. The said judgment was carried on appeal by way of filing Writ Appeals No. 544/1997 and 549/1997 which were disposed of by learned Judicial Magistrate and order dated...

Sailendra Bikash Sen Vs. State Arunachal Pradesh and ors.

Court: Guwahati

Reported in: [2005(105)FLR1140]

P.G. Agarwal, J.1. Heard the learned Counsel for the both sides.2. The petitioner Sri Sailendra Bikash Sen was initially appointed as work charged Mohorrar on 10.8.1964. Latex on he was promoted as work Inspector Gr. I in November, 1986, The post of Inspector Gr. I is a regular post in Grade-III under the State of Aruriachal Pradesh. The petitioner has attained the age of 58 years on 31.10.2003 and he was directed to retire on attaining the age of superannuation. The petitioner has approached this Court stating inter alia that under the CPWD Rule? which are adopted by the State of Arunahcal Pradesh, an work charged employee is entitled to continue his services till the age of 60 years and as such the said benefits should be extended to the petitioner.The respondent State has filed an affidavit-in-opposition stating that the writ petitioner is holding a post of Grade III and the employees holding the post of Grade III are regular employees of the Department getting all the service benef...

V.S.T. Industries Ltd. Vs. State of Assam and ors.

Court: Guwahati

B.K. Sharma, J.1. This Miscellaneous Application has been filed in a pending writ proceeding. The original writ petition being WP (C) No. 3556/1999 as it stood at the time of filing of the same was with the prayer for a declaration that the levy of luxury tax on tobacco items under the Assam Taxation (On Luxuries) Act, 1997 is ultra vires to the relevant constitutional provisions. In the even of holding that the respondent No. 1 i.e., the State of Assam is entitled to levy and collect the tax, to declare that the respondent is not entitled to levy and/or collect additional excise duty on the tobacco items so taxed. A further alternative prayer was also made in the event of holding that the respondent No. 1 is entitled to levy and collect the tax on tobacco products, to declare that the respondent is not entitled to proportionate shares of additional excise duty. An interim prayer was also made for staying the impugned notification dated 19.8.1997 fixing the rate of tax at 10% and also...