Guwahati Court November 2006 Judgments
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Rajib Banik and anr. Vs. State of Tripura
Court: Guwahati
Decided on: Nov-21-2006
T. Vaiphei, J.1. I have heard Mr. A.K. Bhowmik, learned senior counsel, assisted by Mr. S. Ghosh, learned Counsel for the appellants and Mr. R.C. Debnath, learned P.P. In-Charge for the State-respondent.2. These 2 (two) Criminal Appeals arising out the same judgment are being disposed of by this common judgment. Criminal Appeal No. 70/2006 is directed against the judgment dated 10.8.2006 passed by the learned Additional Sessions Judge, West Tripura, Agartala in Sessions Trial No. 168 (WT/A) 2004 convicting the appellants under Section 304-B IPC and sentencing them to 10 years rigorous improsonment. The appellant in Criminal Appeal No. 76/2006 was also found guilty of the same offences in the same trial, but was not sentenced to any imprisonment as he was found to be a minor, who comes under the purview of provisions of Juvenile Justice (Care and Protection of Children) Act, 2000.3. The case of the prosecution, in a nutshell, is that a written complaint was lodged by one Santosh Kumar ...
Abdur Rahim Laskar Vs. Kholilura Rahman Choudhury and ors.
Court: Guwahati
Decided on: Nov-21-2006
B. Sudershan Reddy, C.J. 1. Pursuant to the Notification issued by the Election Commission of Assam for electing Members to Anchalik Panchayat five persons including the appellant herein have filed their nominations seeking election as a Member from No. 2 Norsingpur Anchalik Panchayat under No. 3/02 Sonai Middle Zila Parishad from 35 No. Chandpur G.P. Area on 5.12.2001. The nomination of the 1st respondent herein has been rejected. The appellant herein has been declared to have been duly elected as the Member of the said Anchalik Panchayat. The respondent No. 1 herein, thereupon, filed Title Suit being TS(E) No. 19 of 2002 before the Panchayat Election Tribunal, Cachar, Silchar with the following prayer:(a) For declaration of election of the respondent No. 1 as null and void who was declared elected from No. 03/02 Zila Parishad under 35 No. Chandpur G.P. for the post of No. 2 Norsingpur Anchalik Panchayat Member.(b) For declaring the petitioner elected as a said No. 2 Narsingpur Ancha...
Modern Lube Industries Vs. Central Pollution Control Board and ors.
Court: Guwahati
Decided on: Nov-21-2006
B. Sudershan Reddy, C.J.1. The petitioner in writ petition, i.e., WP(C) No. 4068/05, invokes the extraordinary jurisdiction of this Court under Article 226 of Constitution of India challenging the proceeding dated 15.3.2005 (hereinafter referred to as the 'impugned order') whereby and whereunder the Pollution Control Board, Assam directed the petitioner to close down the industrial unit with immediate effect. The order is challenged on various grounds and we shall advert to each one of them a little later.2. In order to consider as to whether the impugned order suffers from any infirmities, as alleged, it may be necessary to notice relevant facts as disclosed in the pleadings and as well as materials available on record.3. The petitioner's industry is engaged in the trade of re-refining of used and waste lubricants, which are, admittedly, branded and characterized as hazardous wastes. It manufactures refined industrial oil. It may not be necessary to notice the details involved in the...
Commissioner of Taxes and ors. Vs. Mahabir Coke Industries
Court: Guwahati
Decided on: Nov-21-2006
U.B. Saha, J.1. This writ appeal arises out of the judgment and order dated November 11, 2002 passed in Civil Rule No. 569 of 1993.2. Heard Mr. K. N. Choudhury, learned Senior Counsel for the respondents/ appellants and Dr. A. K. Saraf, learned Senior Counsel for the petitioner/ respondent.3. The facts, in brief, short of details, call for consideration to dispose of this appeal, lie in narrow compass, are that the writ petitioner, respondent herein, M/s. Mahavir Coke Industries, a private limited company under the Assam Finance (Sales Tax) Act, 1956 (hereinafter referred to in short as, 'the State Act') (since repealed), engaged itself in manufacturing/processing of coal into coke. As per the said Act, coal and coke are the taxable items vide entry No. 46 of the Schedule attached under the State Act. To promote industrial growth and development of the State, the Government of Assam came with a new industrial policy by a notification dated October 12, 1982 (for short, notification) wh...
Tiles India and anr. Vs. Assam Financial Corporation
Court: Guwahati
Decided on: Nov-20-2006
B.D. Agarwal, J.1. This appeal under Section 32(9) of the State Financial Corporation Act, 1951 (for brevity the 'Act') has been filed by the borrower against the judgment and order dated 04.05.2000 passed by the then learned District Judge, Nagaon in Misc. (R) No. 141/1998. By the impugned judgment the learned Trial Judge has accepted the prayer of the Assam Financial Corporation (the 'Corporation' in short) made Under Section 31(1)(a) and (c) of the said Act. In other words, the learned Trial Judge has made the interim order of attachment of the mortgage and hypothecated properties dated 17.08.1998 absolute. Being aggrieved with this order, the borrower has filed this appeal.2. We have heard Sri C.K. Sarma Barua, learned Counsel for the appellants. Sri B.K. Goswami, learned senior counsel appearing on behalf of the corporation. We have also gone through the impugned judgment and the pleadings of both the parties made in the lower Court.3. The corporation filed an application Under S...
Arunoday Construction Co. (P) Ltd. and anr. Vs. State of Assam and ors ...
Court: Guwahati
Decided on: Nov-17-2006
I.A. Ansari, J.1. As all these five writ petitions have raised identical questions of fact and law, these writ petitions have been heard together and are being disposed of by this common judgment and order.2. The petitioners herein are manufacturers of asbestos cement sheets. The main raw material required for manufacturing asbestos sheets is cement, which is, usually, imported into the State of Assam by the petitioners from outside the State by making payment of four per cent of Central sales tax on the strength of 'C' forms. The import of cement was subject to levy of sales tax at the rate of eight per cent under the Assam General Sales Tax Act, 1993 (in short, 'the AGST Act'), which has, now, been replaced by the Assam Value Added Tax Act, 2005. Thus, the petitioners pay taxes on the inter-State sale and intra-State sales on the finished products under the AGST Act and also under the Central Sales Tax Act, 1956 (in short, 'the CST Act'). The chief grievance of the petitioners is th...
itc Ltd. Vs. State of Assam and ors.
Court: Guwahati
Decided on: Nov-17-2006
I.A. Ansari, J.1. It was in an age of struggle that India's struggle for independence achieved success, for, with the end of the Second World War, countries were struggling to overcome the disastrous consequences, which the war had brought. It was an age, when the people, all over the world, were struggling for space and everyone wanted to have greater say in the governance of their respective countries. British empire had fragmented and struggle to occupy he void created by the fall of the British empire had had fragmented and struggle to occupy the void created by the fall of the British empire intestified. It was in such a period of transition from colonial rule to a rule of self-governance that the constitution of India was in prepared. What our constitution-makers witnessed and experienced had its reflection in our Constitution. The concept of entry tax is a concept routed in history. Before the industrial revolution, the society, world over was mainly agriculture based, there w...
Primus Imaging Pvt. Ltd. Vs. State of Assam and anr.
Court: Guwahati
Decided on: Nov-17-2006
I.A. Ansari, J.1. These writ petitions raise an issue of grave importance, and the issue is this whether the State is competent to levy entry tax on the goods imported into a local area from outside country ?2. The Assam Entry Tax Act, 2001, (in short, 'the AET Act') was enacted by virtue of Entry 52 of List-II of the Seventh Schedule of the Constitution of India. The said AET Act provides for a levy of tax on the entry of goods into any local area for consumption, use or sale therein. Section 3 of the Act is the charging section, which reads as follows:3. Levy of Tax. - (1) There shall be levied and collected an entry tax on the entry of the goods specified in the Schedule into any local area for consumption, use or sale therein at the rates shown against each item in the said Schedule and such tax shall be paid by every importer of such goods.The entry tax payable by an importer under this Act shall be charged on the purchase value of the goods specified in the Schedule at the rates...
Hulang Robinson and ors. Vs. Chief Execution Officer and ors.
Court: Guwahati
Decided on: Nov-17-2006
U.B. Saha, J.1. Heard Mr. A. Nilmani Singh, senior advocate assisted by Mr. A. Bimol Singh, learned Counsel appearing for the petitioner in W.P.(C) No. 1061 of 2006, Mr. K. Rabei, learned Counsel appearing on behalf of the petitioner in W.P.(C) No. 1062 of 2006 respectively as well as Mr. L. Shyamkishore Singh, senior advocate assisted by Mr. L. Gunindro Singh, learned Counsel appearing for the respondents in both the writ petitions.2. In these Writ Petitions common Questions of facts and law are involved and as such they arc being disposed by tills common judgment and order.3. The factual controversy lies within the very short compass in the present writ petition are : The petitioners, namely, (i) Hulang Robinson, (ii) NL. Khungshel Anal and (iii) A. Bikram Singh in the writ petition (C) No. 1067 of 2006 and the petitioner, namely, Ms. Kharcila Keising and Mr. Db. Suresh Thamdok are the unemployed youths anxiously waiting for appointment under the Government and or council, including...
Debananda Choubey Vs. Narayan Bigraha and anr.
Court: Guwahati
Decided on: Nov-16-2006
H.N. Sarma, J.1. The Title suit No. 3/1987 filed by the respondent having (Sic.) dismissed by the learned Assistant District Judge No. 2, Cachar, Silchar, was challenged in TA No. 6 of 1995 and the learned Appellate Court having allowed the appeal decreed the suit vide judgment and order dated 25.4.1995, defendant has filed this Second Appeal.2. Heard Mr. N. Choudhury, the learned Counsel, for the defendant/appellant and Mr. M. Singh, the learned Counsel for the plaintiff/respondent.3. Although the appeal was admitted to be heard on as many as 6(six) substantial questions of law as per order dated 23.8.98, both the learned Counsels have agreed that intact only one substantial question of law which emerges in this appeal which would suffice for the disposal of this appeal, as framed below:1. Whether the learned court below was correct in law in decreeing the suit of plaintiff on the basis of Exb-1 i.e. Gift Deed dated 7.5.57 ?4. From the pleadings of the parties, the story that arises ...
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