Guwahati Court June 2004 Judgments
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Golap Chand Prasad Gupta and anr. Vs. State of Assam
Court: Guwahati
Decided on: Jun-02-2004
I.A. Ansari, J. 1. This revision is directed against the judgment and order, dated 23.9.1996, passed by the learned Session Judge, Sonitpur, Tezpur, in Criminal Appeal No. 16 (S-3Y1996, whereby the appeal dismissed upholding the judgment and order, dated 30.5.1996, passed by the learned Sub-Divisional Judicial Magistrate, Biswanath Chariali, in CR Case No. 783/1991, convicting the accused-petitioners under Section 16 read with Section 7 of the Prevention of Food Adulteration Act (in short, 'PFA Act') and sentencing each of them to suffer simple imprisonment for six months and to pay a fine of Rs. 1000/- each and, in default of payment of fine, to undergo simple imprisonment for a further period of four months.2. The case against the accused-petitioners, as unfolded at the trial, may, in brief, be stated as follows :On 11.7.1991, Sri Sonaram Baruah, a Food Inspector, accompanied by his office peon, Samnur Ali, visited the grocery shop of the accused-petitioners No. 1, namely, Golap Cha...
Trilok Metal Craft Industries Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jun-01-2004
B.K. Sharma, J.1. This writ application is directed against the order of assessment dated 5.9.1998 passed by the Superintendent of Taxes, Bongaigaon and the revisional order dated 17.5.2000 passed by the Joint Commissioner of Taxes, Assam.2. The petitioner is a small scale industrial unit and is engaged in manufacturing of almira, chairs, tables etc. It is a registered unit under the Assam General Sales Tax Act, 1993. It had undertaken expansion and modernisation of its unit before 1.4.1991 under the Industrial Incentive Scheme and the District Industries Centre, Goalpara issued eligibility certificate dated 18.6.1991 to the petitioner granting the benefit of tax exemption upto 17.6.1998. It also issued the final eligibility certificate dated 30.8.1993 providing the benefit of sales tax exemption upto 17.6.1998. The Superintendent of Taxes, Bongaigaon upon examination of the eligibility certificate granted certificate of authorisation dated 4.12.1998.3. The petitioner being a register...
North East Pure Drink Pvt. Ltd. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jun-01-2004
B.K. Sharma, J.1. The petitioner is a private limited company engaged in the business of manufacturing and selling of soft drinks in agreement with 'Pepsi'. It is registered under the Central Sales Tax Act, 1956 and the Assam General Sales Tax Act, 1993. The petitioner is aggrieved by the order of penalty imposed on it by the order of the Superintendent of Taxes, Guwahati, Unit-B and the order of affirmation of the same passed by the Commissioner of Taxes, Assam on the revision petition filed by the petitioner.2. The petitioner imported Visicoolers (a type of refrigerator) and stabilizers from M/s. Allwyn (a unit of M/s. Voltas Ltd.), Herderabad, Andhra Pradesh, worth Rs. 1,07,33,212 by using delivery note forms (form XXIV under the Assam General Sales Tax Rules, 1993) making declaration to duly account for the disposal of the same and to pay taxes on sales thereof according to the provisions of the Assam General Sales Tax Act, 1993 and the Rules framed thereunder. The petitioner issu...
Hanuman Prasad Vs. State of Assam and ors.
Court: Guwahati
Decided on: Jun-01-2004
B.K. Sharma, J. 1. The petitioner is a sole proprietorship concern and is a registered dealer under the Assam Finance (Sales Tax) Act, 1956 (since repealed with effect from 1.7.1993). The petitioner is aggrieved by order dated 27.11.1990 passed by the Assistant Commissioner of Taxes, Nagaon Zone, Nagaon exercising suo-motu power of revision under the Assam Finance (Sales Tax) Act, 1956 for period ending 30.9.1982 to 30.9.1987 and the revised orders of assessment dated 4.4.1991 issued pursuant thereto.2. The petitioner filed its returns of turnover for the periods ending 30.9.1982, 30.9.1984, 30.9.1986, 31.3.1987 and 30.9.1987 under the aforesaid Act of 1956 showing therein the gross turnover of onions it deals with as per books of account maintained at Rs. 27,217/-; Rs. 50,144/-; Rs. 76,000/-; Rs. 40,000/- and Rs. 4,83,000/- respectively. The petitioner paid the admitted taxes due as per the said return @ 7% on taxable sales of onion as specified under item No. 56 of the schedule att...
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