Guwahati Court February 2005 Judgments

State of Assam Vs. Hiralal Rajput and ors.

Court: Guwahati

P.G. Agarwal, J.1. In Sessions Case No. 42(J-J)/91 the Addl. Sessions Judge, Jorhat held trial against as many as 11 accused persons under Section 148/ 149/302 IPC. During trial, prosecution examined as many as 13 witnesses mid thereafter vide impugned judgment dated 27.10.1993 the learned Addl. Sessions Judge acquitted all the accused persons. The present appeal against the order of acquittal has been preferred by the State of Assam,2. We have heard, the learned Public Prosecutor Mr. P Bora for the appellant State and the learned counsel. Mr. T.J. Mahanta for the respondents.3. On 25.11.1989 Dilip Rajowar lodged a written FIR Ext. 3 before the Police stating, inter alia, that on that day at 2.30 PM while his brother Pati Rajowar along with one Balaram Gowala were proceeding on the garden road, six accused persons named in the FIR armed with dao, lathi, bows and arrows attacked them and assaulted them causing grievous hurt to both Pati Rajowar and Boloram Gowala and they were removed ...

Cit Vs. Hynoup Food and Oil Ind. (P) Ltd.

Court: Guwahati

Reported in: (2006)199CTR(Gau)350

D.A. Mehta, J.The Tribunal, Ahmedabad Bench A, Ahmedabad, has referred the following question for the opinion of this court under section 256(1) of the Income Tax Act, 1961 (the Act), at the instance of the CIT, Gujarat Central, Ahmedabad :'1. Whether the Tribunal is right in law and on facts in deleting the disallowance made under section 40A(3) holding that the exceptions to that section in rule 6DD(j) can be applied for payments which were made in the course of a business outside the books ?'2. The assessment year is 1986-87 and the relevant accounting period is the year ended on 31-10-1985. The respondent-assessee originally filed return of income declaring nil income. The same was revised declaring total income of Rs. 1,65,757. It appears that in the said revised return net profit as per revised working was shown at Rs. 11,28,863. The assessing officer disallowed a sum of Rs. 43,35,715 being the purchase price which was paid in cash in relation to the business which was detected i...

Cit Vs. Gujarat Alkalies and Chemicals Ltd.

Court: Guwahati

D.A. Mehta, J. The Income Tax Appellate Tribunal, Ahmedabad Bench 'C' has referred the following question for the opinion of this court under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') at the instance of the Commissioner of Income-Tax, Baroda.'Whether the Appellate Tribunal is right in law and on facts in cancelling the interest charged under section 217 of the Income Tax Act?'2. The assessment year is 1982-83 and the relevant accounting period is the financial year ended on 31-3-1982. The Income Tax Officer, while framing assessment order dated 28-3-1985, issued direction to 'charge interest under section 217(1)(a)'. Accordingly, interest to the tune of Rs. 39,57,885 was charged under the said provision.3. The assessee carried the matter in appeal and the CIT(A), for the reasons stated in his order of 3-2-1986, confirmed the levy of interest. According to CIT(A), the assessee-company was required to file statement of advance tax even if it may b...

Mutum Shantikumar Singh Vs. Union of India (Uoi) and ors.

Court: Guwahati

T. Nandakumar Singh, J. 1. It is the bounden duty of the concerned authority to act judiciously wherever the Rule of natural justice is applicable. No doubt, the Rule of natural justice is applicable to the departmental proceedings against a Government employee. Therefore, there is insistence upon the department of 'fair hearing' in the departmental proceedings against a Government employee. No doubt, whenever, the Government of the concerned authority in the departmental enquiry acted in fragnant prejudice of the rule of natural justice and fair play, the said departmental proceeding is liable to be quashed. It may, here, be recalled that Lord Diplock in the Council of Social Service Union v. Minister for the Civil Services stated that 'judicial review, as I think, development to a stage to-day when, without reiterating any analysis of the stage of which development has come about, one can conveniently classify under three heads: the grounds on which the administrative action is subj...

Nirmal Chandra Paul Vs. Aditya Deb Alias Adity Deb and ors.

Court: Guwahati

A.B. Pal, J.1. This appeal seeking enhancement of the amount of compensation is directed against the judgment and award of the Motor Accident Claims Tribunal, West Tripura, Agartala (in short 'Tribunal') passed on 21.8.1996 in T.S. (MAC) 76 of 1992, by which an amount of Rs. 55,000 along with interest @ 12% per annum was awarded in favour of the claimant-appellant for the injuries sustained by him on his right hand in a motor accident.2. The short facts leading to the claim are that on 16.8.1991 at about 11 A.M., the claimant Nirmal Ch. Paul while walking towards his house at Hapania, was knocked down by the offending vehicle AS-11 1358 on Agartala-Udaipur Road due to rash and negligent driving. He sustained injuries and was taken to the G.B. Hospital, where he was treated in three spells covering more than a month. He was aged 35 years and was earning Rs. 1,800 per month from a grocery shop owned by him. A complaint was registered with the Amtali Police Station immediately after the ...

Oriental Insurance Co. Ltd. and anr. Vs. Josua Halam and ors.

Court: Guwahati

A.B. Pal, J.1. A boy named Albert Hallam, aged only 4 years 8 months and 21 days was knocked to death by a truck bearing No. AXA-5845 on 22.11.1995 when he went to shop on Assam-Agartala Road for buying a pen. The accident had taken place on the road when he was returning home. His parents Josua Hallam and Smti Aruna Hallam instituted the claim case for an amount of Rs. 6,32,000, which was disposed of by the Tribunal awarding an amount of Rs. 3,86,0007 by the impugned judgment and award dated 7.7.1999 in T.S. (MACT) 28 of 1995. The Oriental Insurance Company Ltd. and Shri Gangaram Verma being the insurer and owner of the vehicle respectively preferred appeals under Section 173 of the Motor Vehicles Act, 1988 and a revision petition under Article 227 of the Constitution against the said judgment and award and both the cases are taken up together for disposal by a single judgment.2. The appeal as well as the revision petition are directed against the amount of compensation, which was co...

Cit Vs. Gujarat Alkalies and Chemicals Ltd.

Court: Guwahati

Reported in: [2005]146TAXMAN278(Gau)

D.A. Mehta, J. The Income Tax Appellate Tribunal, Ahmedabad Bench 'C' has referred the following question for the opinion of this court under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') at the instance of the Commissioner of Income-Tax, Baroda.'Whether the Appellate Tribunal is right in law and on facts in cancelling the interest charged under section 217 of the Income Tax Act?'2. The assessment year is 1982-83 and the relevant accounting period is the financial year ended on 31-3-1982. The Income Tax Officer, while framing assessment order dated 28-3-1985, issued direction to 'charge interest under section 217(1)(a)'. Accordingly, interest to the tune of Rs. 39,57,885 was charged under the said provision.3. The assessee carried the matter in appeal and the CIT(A), for the reasons stated in his order of 3-2-1986, confirmed the levy of interest. According to CIT(A), the assessee-company was required to file statement of advance tax even if it may be...

Union of India (Uoi) and anr. Vs. J.G. Engineers Pvt. Ltd. Overruled

Court: Guwahati

B.P. Katakey, J.1. This appeal under Section 37(1)(b) of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as 'the Act') has been preferred by the appellants against the order dated 12.12.2003 passed by the learned Ad hoc Additional District Judge No. 2, Kamrup, Guwahati in Misc. (Arbitration) Case No. 590/2001 dismissing the application filed by the appellants under Section 34 of the Act praying for setting aside the arbitral award dated 05.09.2001 passed by the sole arbitrator Mr. C. Vaswani in the arbitral proceeding between the appellants and the present respondents.2. The facts in brief of the present case, is that, a notice inviting tender was issued by the appellant authority for extension of 'Extension Passenger Terminal of Guwahati Airport, SH : Civil Works including Plumbing'. The work was awarded to the respondent on 26.03.1993 for Rs. 7,35,05,712.00. As per condition of contract, the work consisted of 3 phases, each phase was to be completed in 7 months a...

Majira Bibi Vs. State of Manipur and ors.

Court: Guwahati

T. Nandakumar Singh, J.1. Heard Mr. I. Lalitkumar Singh, learned Sr. counsel assisted by Mr. . Niranjan Singh, learned counsel appearing on behalf of the writ petitioner as well as Mr. Ibohal Singh, learned Govt. Advocate on behalf of the respondents.2. The case of the petitioner is that the petitioner's husband joined as a School teacher on 1.10.1959 and thereafter he served for about 20 years 5 months and 28 days on regular basis, he sought for resignation in 1980. After his voluntary retirement from service, the pensionary and other financial benefits were not paid to the petitioner's husband by the competent authority to on being aggrieved by the failure on the part of the competent authority to pay the pensionary and other financial benefits to the petitioner's husband, her husband approached this court by filing a writ petition being C.R. No. 163 of 1998 against the (1) The state of Manipur represented by the Chief Secretary. Manipur, (2) the Commissioner/Secretary (Education),...

Kemar Kamsi and ors. Vs. State of Arunachal Pradesh and ors.

Court: Guwahati

I.A. Ansari, J.1. The present one is an unpleasant case of glaring insensibility, irrationality and arbitrariness on the part of State Government, while dealing with its own employees.2. The material facts and various stages, which have led to the present writ petition, may, in brief, be set out as follow : -The Petitioners, who are 96 in number, are Sub-Inspectors of Police in Arunachal Pradesh Police Force of the Government of Arunachal Pradesh and they all fall under Group-B (non-Gazetted) officers as has been categorised by the State Government. Implementing the recommendations of the 4th Pay Commission, the State Government made available to its Group-B (non-Gazetted) officers including the Sub-Inspectors of Police the scales of pay a of Rs. 1,640-2,900 p.m. with effect from 1.1.1986. Having, thereafter, accepted the recommendations of the 5th Pay Commission and chosen to follow the pay scales recommended by the said Commission, the State Government revised the pay scale of Rs. 1...